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10-Q/A true 2025-06-30 2025 false 000-56338 FDCTECH, INC. DE 81-1265459 200 Spectrum Center Drive Suite 300 Irvine CA 92618 (877) 445-6047 Common Stock, par value $0.0001 FDCT Yes Yes Non-accelerated Filer true true false false 0.0001 423084729 This Amendment No. 1 on Form 10-Q/A (the “Amendment”) to the Quarterly Report on Form 10-Q of FDCTech, Inc. (the “Company”) for the three and six months ended June 30, 2025 (the “Original Filing”), as filed with the Securities and Exchange Commission (“SEC”) on August 14, 2025, is being filed to restate the Company’s previously issued condensed consolidated financial statements for the three and six months ended June 30, 2025, and the comparative period.As previously disclosed in a Current Report on Form 8-K filed by the Company on June 8, 2026, the Board of Directors of the Company, after consultation with management and the Company’s independent registered public accounting firm, concluded that the Company’s previously issued unaudited condensed consolidated financial statements as of and for the three and six months ended June 30, 2025 should no longer be relied upon because of errors in those financial statements. The Company is filing this Amendment to restate the affected financial statements in accordance with Accounting Standards Codification (“ASC”) Topic 250, “Accounting Changes and Error Corrections.” This Amendment amends and restates Items 1, 2, and 4 of Part I of the Original Filing. The restatement adjustments are described in detail in Note 2 (Restatement of Previously Issued Financial Statements) to the unaudited condensed consolidated financial statements included in this Amendment. The principal restatement items relate to: (i) reclassification of a subscription receivable from current assets to a contra-equity account; (ii) recognition of 500,000 shares of common stock issued in October 2021 that were not previously recorded in the Company’s share register; (iii) separate presentation of restricted cash representing client funds segregated under regulatory requirements; (iv) correction of the noncontrolling interest walk in accordance with ASC 810-10; (v) correction of the allocation of accumulated other comprehensive income in accordance with ASC 220-10; (vi) corrections to the results of operations, principally within other income (expense), which reduced the net loss for the six months ended June 30, 2025 by $207,915; (vii) the reclassification of cost of sales between the Technology & software and Brokerage segments; and (viii) the reclassification from “Cash” of $7,074,201 of client funds of Alchemy Prime Limited and external third-party assets held by Alchemy Markets Ltd. to “Restricted cash — client funds (segregated)” with corresponding recognition in “Client funds payable.” In addition, this Amendment expands the disclosure of legal proceedings in (i) the notes to the unaudited condensed consolidated financial statements, (ii) Item 2, Management’s Discussion and Analysis of Financial Condition and Results of Operations, and (iii) Part II, Item 1, Legal Proceedings, to describe matters that existed as of June 30, 2025 and developments thereafter through the date of this Amendment, which were not disclosed in the Original Filing. These expanded legal proceedings disclosures supplement, but do not modify, the financial statements being restated. Concurrently with this Amendment, the Company has filed Amendment No. 2 to its Annual Report on Form 10-K for the fiscal year ended December 31, 2024, Amendment No. 2 to its Annual Report on Form 10-K for the fiscal year ended December 31, 2025, Amendment No. 2 to its Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2025, Amendment No. 1 to its Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2025, and Amendment No. 1 to its Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2026, each reflecting consistent restatement adjustments and legal proceedings disclosures. In accordance with Rule 12b-15 under the Securities Exchange Act of 1934, as amended, this Amendment includes currently-dated certifications from the Company’s Chief Executive Officer and Chief Financial Officer as required by Sections 302 and 906 of the Sarbanes-Oxley Act of 2002, filed as exhibits hereto. Except as expressly set forth in this Amendment, this Amendment does not, and does not purport to, amend, update, or restate any other information or disclosures contained in the Original Filing, or reflect any events occurring after the date of the Original Filing. Accordingly, this Amendment should be read in conjunction with the Company’s filings with the SEC subsequent to the Original Filing.

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NOTE 1. BUSINESS DESCRIPTION AND NATURE OF OPERATIONS Under Delaware laws, the founders incorporated the Company as Forex Development Corporation on January 21, 2016. On February 27, 2018, the Company changed its name to FDCTech, Inc. The name change reflects the Company’s commitment to expanding its products and services in the FX and financial markets for OTC brokers. The Company provides innovative and cost-efficient financial technology (‘fintech’) and business solutions to online OTC brokerages (“customers”). The Company is a financial technology company specializing in developing and delivering innovative software solutions and business services to the over-the-counter (OTC) brokerage and financial services industries. The company provides a range of proprietary and third-party technology solutions, including its flagship Condor Trading Technology, which supports multi-asset trading, risk management, and pricing for forex, equities, commodities, and digital assets. FDCTech follows a strategic growth model centered on acquiring, integrating, and scaling legacy financial services firms. Through its recent acquisitions, the company has expanded its global footprint in wealth management, brokerage, and financial advisory services. Key subsidiaries include: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">AD Advisory Services Pty Ltd. (ADS) – An Australian-regulated wealth management firm managing over $530 million in client assets with a network of 28 financial advisors.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Alchemy Markets Ltd. (AML) – A Malta-based investment firm regulated by the Malta Financial Services Authority (MFSA), offering trading services across multiple asset classes in various European markets.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Alchemy Prime Limited (APL) – A UK-based investment firm regulated by the Financial Conduct Authority (FCA), providing investment advisory and brokerage services.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">AlchemyTech Ltd. (ATECH) – A Cyprus-based technology, sales, and marketing service provider supporting the Company’s subsidiaries and affiliated companies.</td></tr> </table> FDCTech continues to drive innovation by developing next-generation trading platforms, such as the Condor Pro Multi-Asset Trading Platform, and expanding its market reach. The company remains committed to leveraging proprietary technology and regulatory expertise to enhance operational efficiencies and client engagement across global financial markets. Currently, we have three primary business segments: (1) Investment and Brokerage, (2) Wealth Management, and (3) Technology and Software Development. The Company is building a diversified global financial services company driven by proprietary Condor trading technologies, complementary regulatory licenses, and a proven executive team. The Company plans to acquire, integrate, transform, and scale legacy financial service companies. The Company believes its proprietary technology and software development capabilities allow legacy financial services companies immediate exposure to forex, stocks, ETFs, commodities, social/copy trading, and other high-growth fintech markets. Completed Acquisitions On December 22, 2021, the Company entered into a Share Exchange Agreement (the “Agreement”) with AD Financial Services Pty Ltd, ACN 628 331 117, of Level 38, 71 Eagle Street, Brisbane, Queensland, Australia 4000 (“ADFP” or “Target”). According to the Agreement, the Company acquired <span id="xdx_906_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20211222__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--ADFinancialServicesPtyLtdMember_zX7HDMjwohP8" title="Business acquisition, percentage of voting interests acquired">51% of ADFP’s issued and outstanding shares of capital stock in exchange for <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pp0d_c20211222__20211222__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--ADAdvisoryServicePtyLtdMember_zE9ilmq7fdri" title="Newly issued restricted common shares">45,000,000 (the “Consideration”) newly issued “restricted” common shares. The operating and licensed entity of ADFP is AD Advisory Services Pty Ltd. ADFP owns one hundred percent (<span id="xdx_905_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20211222__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ADAdvisoryServicePtyLtdMember_z4QHLkdv6vQd" title="Equity method investment ownership percentage">100%) equity interest in AD Advisory Services Pty Ltd (“ADS”). As a result, the Company is <span id="xdx_900_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20211222__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--ADFinancialServicesPtyLtdMember_z36Loeoj0sLb" title="Business acquisition, percentage of voting interests acquired">51% the owner of ADS. The Company closed the acquisition on December 22, 2021, and combined the financial statements of ADS in its annual report, 10-K, filed with the SEC on March 28, 2022. On December 31, 2022, the Company announced the sales purchase agreement (“Agreement”) under which the Company acquired a <span id="xdx_903_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20221231__us-gaap--TypeOfArrangementAxis__custom--SalesPurchaseAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--NewStarCapitalTradingLtdMember_zIF3LXjKSjKk">50.10% equity interest in New Star Capital Trading Ltd., a British Virgin Island company (“New Star”) and its operating subsidiary Alchemy Markets Ltd. (“AML”), formerly known as NSFX Ltd (“NSFX”). AML is an investment firm regulated by the Malta Financial Services Authority (MFSA). The Company will assume a business acquisition loan liability of $<span id="xdx_904_ecustom--BusinessAcquisitionLoanLiabilityToPurchaseControllingInterest_pp0p0_c20221231__20221231__us-gaap--TypeOfArrangementAxis__custom--SalesPurchaseAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--NewStarCapitalTradingLtdMember_zqfXaqn6oGN3" title="Business acquisition loan liability">350,000 to purchase the controlling interest in AML. To comply with the BVI Companies Act’s requirement for a change of ownership, the company amended the Agreement as of June 30, 2023. The Company closed the acquisition as of June 30, 2023, and consolidated the fair value of AML’s assets and liabilities from June 30, 2023. The Company completed the acquisition of the remaining <span id="xdx_90B_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20231130__us-gaap--BusinessAcquisitionAxis__custom--AlchemyMarketsLtdMember_zdq7ulVvLp0k" title="Business acquisition, percentage of voting interests acquired">49.90% of the issued and outstanding shares of Alchemy Markets Holdings Ltd (Alchemy BVI), formerly known as New Star and its subsidiary AML on November 30, 2023 (“Acquisition Date”), from Alchemy Prime Holdings Ltd. (APHL), through an exchange for <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20231130__20231130__us-gaap--BusinessAcquisitionAxis__custom--AlchemyMarketsLtdMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zV2xidKiTrnk" title="Number of shares acquired">833,621 Series B preferred convertible stocks (“Series B Preferred Stock”) valued at $<span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20231130__20231130__us-gaap--BusinessAcquisitionAxis__custom--AlchemyMarketsLtdMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zvzZQwMtJStl" title="Number of shares acquired value">1,175,406. The Company completed the acquisition of <span id="xdx_902_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20231130__us-gaap--BusinessAcquisitionAxis__custom--AlchemyPrimeLtdMember_zAzESA6Dqcbj" title="Business acquisition, percentage of voting interests acquired">100.00% of the issued and outstanding shares of Alchemy Prime Limited (“APL”) on November 30, 2023 (“Acquisition Date”) from APHL, through an exchange for <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20231130__20231130__us-gaap--BusinessAcquisitionAxis__custom--AlchemyPrimeLtdMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zQL7uLsxrjI8" title="Number of shares acquired">966,379 Series B Preferred Stock valued at $<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20231130__20231130__us-gaap--BusinessAcquisitionAxis__custom--AlchemyPrimeLtdMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zkFqrFYNaMhj" title="Number of shares acquired value">1,362,594. Mr. Gope S. Kundnani (“Kundnani”) is the sole controlling shareholder, holding one hundred percent (<span id="xdx_90A_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20221231__us-gaap--BusinessAcquisitionAxis__custom--AlchemyPrimeLtdMember__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_zwJDPo59gajl" title="Restricted common shares, percentage">100%) shareholding in APHL. NOTE 1. BUSINESS DESCRIPTION AND NATURE OF OPERATIONS (continued) Bank Acquisition Termination In April 2024, the Company terminated the letter of intent to acquire a community bank in Iowa. As part of the termination, the Company shall pay the community bank a sum of $100,000 in six equal installments of $15,000 and one final payment of $10,000 from April 2024 to November 2024. AlchemyTech Ltd. On March 19, 2024, the Company established Alchemytech Ltd. (ATECH), a Cypriot company. ATECH provides the Company’s subsidiaries and affiliate companies with information technology, sales, and marketing services. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Investment and Brokerage</td></tr> </table> Margin Brokerage (Europe) – Alchemy Markets Ltd. AML is an investment firm regulated by the Malta Financial Services Authority (MFSA). The MFSA authorizes AML to deal with its account (market maker) as a Category 3 licensed entity by the MFSA, receive and transmit orders for retail and professional clients, and hold and control clients’ money and assets. AML trading platform services in the English, French, German, Italian, and Arabic-speaking markets, whereby customers can trade in currency, commodity, equity, and digital assets-linked derivatives in real time. AML is authorized countries to do business include Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Liechtenstein, Malta, Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden. During the third quarter of the fiscal year ended December 31, 2024, AML acquired approximately 2,631 clients from Next Markets, transferring €<span id="xdx_906_eus-gaap--BusinessCombinationConsiderationTransferred1_pn5n6_uEUR_c20240701__20240930__srt--ProductOrServiceAxis__custom--MarginBrokerageMember__srt--StatementGeographicalAxis__us-gaap--EuropeanUnionMember__us-gaap--BusinessAcquisitionAxis__custom--AlchemyMarketsLtdMember_zLkAqf9Fuxwb" title="Transferring equity">5.6 million in client equity. The newly acquired clients are primarily German retail investors trading Contracts for Difference (CFDs) and equities through the Gettex exchange. This acquisition marks the Company’s official entry into the German retail market. AML acquired 35 clients from a Cypriot-based brokerage, transferring over $<span id="xdx_90C_eus-gaap--BusinessCombinationConsiderationTransferred1_c20240101__20241231__srt--ProductOrServiceAxis__custom--MarginBrokerageMember__us-gaap--BusinessAcquisitionAxis__custom--AlchemyMarketsLtdMember_zLS7UWL1IHGb" title="Transferring equity">800,000 in client equity. Most of these clients are French, helping the Company establish its foothold in the French market. AML has also secured authorization in terms of Article 6 of the Investment Services Act, Chapter 370 of the Laws of Malta, to offer equities and money market securities, enabling the Company to provide stocks and interest-yielding products. This authorization positions the Company to grow its asset base on deposits and expand its product portfolio. Margin Brokerage (UK) – Alchemy Prime Ltd. APL is an investment firm regulated by the Financial Conduct Authority (FCA). It provides investment advice, acts as an agent and principal, safeguards and administers assets in forex, equity, commodities, spread bets, and other financial assets, and is authorized to do business in several countries, including England, Scotland, Wales, and Northern Ireland. Margin Brokerage (Mauritius) – Prime Intermarket Group Eurasia On May 27, 2025, FDCTech, Inc. (the “Company”) formed a new wholly owned subsidiary, Prime Intermarket Group Eurasia (“PIG Eurasia”), incorporated in the Republic of Mauritius. PIG Eurasia is structured as a Private Company limited by shares and is regulated by the Financial Services Commission of Mauritius under the Companies Act. The subsidiary will operate under a SEC-2.1B Investment Dealer License (Full-Service Dealer, excluding Underwriting). At present, there PIG Eurasia has no operations. Investment and Brokerage consolidated revenues for the six months ended June 30, 2025, and 2024 were $<span id="xdx_905_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250101__20250630__srt--ProductOrServiceAxis__custom--MarginBrokerageMember__srt--StatementGeographicalAxis__country--GB__us-gaap--BusinessAcquisitionAxis__custom--AlchemyPrimeLtdMember_z4FvOu1mQYWi" title="Revenue">6,216,255 and $<span id="xdx_905_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240101__20240630__srt--ProductOrServiceAxis__custom--MarginBrokerageMember__srt--StatementGeographicalAxis__country--GB__us-gaap--BusinessAcquisitionAxis__custom--AlchemyPrimeLtdMember_zGyH4hzPPQr" title="Revenue">8,698,221, respectively. NOTE 1. BUSINESS DESCRIPTION AND NATURE OF OPERATIONS (continued) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Wealth Management – AD Advisory Services Pty Ltd.</td></tr> </table> On December 22, 2021, the Company entered into a Share Exchange Agreement (the “Agreement”) with AD Financial Services Pty Ltd ACN 628 331 117 of Level 38/71 Eagle St, Brisbane, Queensland, Australia, 4000 (“ADFP” or “Target”). According to the Agreement, the Company acquired a controlling interest of fifty-one percent (<span id="xdx_907_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20211222__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--ADFinancialServicesPtyLtdMember_zHuSuEOT4xs5" title="Business acquisition, percentage of voting interests acquired">51.00%) of ADFP’s issued and outstanding shares of capital stock in exchange for <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pp0d_c20211222__20211222__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--ADAdvisoryServicePtyLtdMember_z6A26RQp9w1i" title="Newly issued restricted common shares">45,000,000 (the “Consideration”) newly issued “restricted” common shares. The operating and licensed entity of ADFP is AD Advisory Services Pty Ltd. (“ADS”). ADFP owns one hundred percent (<span id="xdx_906_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20211222__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ADAdvisoryServicePtyLtdMember_zOD4D1ky3oo7" title="Equity method investment ownership percentage">100.00%) equity interest in ADS. As a result, the Company owns <span id="xdx_908_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20211222__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--ADFinancialServicesPtyLtdMember_ze3uXN0MA5Cf" title="Business acquisition, percentage of voting interests acquired">51.00% of ADS. The Company closed the acquisition on December 22, 2021, and combined the financial statements of ADS in its annual report, 10-K, filed with the SEC on March 28, 2022. AD Advisory Services Pty Ltd. (ADS) is an Australian-regulated wealth management company with 28 financial advisors and $530+ million in funds under advice. ADS provides licensing solutions for financial advisers and accountants in Australia and offers financial planners different licensing, compliance, and education solutions to meet their practice’s specific needs. Wealth Management consolidated revenues for the six months ended June 30, 2025, and 2024 were $<span id="xdx_908_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250101__20250630__srt--ProductOrServiceAxis__custom--WealthManagementMember__dei--LegalEntityAxis__custom--ADAdvisoryServicePtyLtdMember_zLUzENYoCXG4" title="Revenue">3,188,522 and $<span id="xdx_909_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240101__20240630__srt--ProductOrServiceAxis__custom--WealthManagementMember__dei--LegalEntityAxis__custom--ADAdvisoryServicePtyLtdMember_zFCUrMPK7Nm8" title="Revenue">3,252,876, respectively. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(3)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Technology & Software Development – Condor Trading Technology</td></tr> </table> The Company provides technology and software development for digital assets. In the retail foreign exchange trading space, where individuals speculate on the exchange rate between different currencies, our customers are forex brokerages, prime of prime brokers, prime brokers, and banks. The Company generates revenues by licensing its trading technology infrastructure, including but not limited to trading platforms (desktop, web, mobile), back office, and CRM and banking integration technology. The Company has three sources of revenue. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Technology Solutions – The Company licenses its proprietary and sometimes resells third-party technologies to customers. Our proprietary technology includes but is not limited to Condor Risk Management Back Office (“Condor Risk Management”), Condor Pro Multi-Asset Trading Platform (previously known as Condor FX Pro Trading Terminal), Condor Pricing Engine, Digital Assets Web Trader Platform, and other digital assets-related solutions.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Customized Software Development – The Company develops software for Customers with unique requirements outlined in the Software Development Agreement (“Agreement”).</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Consulting Services—The Company’s turnkey business solutions include Start-Your-Own brokerage (“SYOB”), Start-Your-Own Prime Brokerage (“SYOPB”), and FX/OTC liquidity solutions.</td></tr> </table> The Company’s Condor Pro Multi-Asset Trading Platform is a regulatory-grade trading platform targeted at day traders and retail investors. The industry characterized such platforms by their ease of use and helpful features, such as the simplified front-end (user interface/user experience), back-end (reporting system), news feeds, and charting system. The Condor Pro Multi-Asset Trading Platform includes risk management (dealing desk, alert system, margin calls, etc.), a pricing engine (best bid/ask), and connectivity to multiple liquidity providers or market makers. We have tailored the Condor Pro Multi-Asset Trading Platform to markets such as forex, stocks, commodities, digital assets, and other financial products. The Company released, marketed, and distributed its Condor Pro Multi-Asset Trading Platform in the second quarter of the fiscal year ended December 31, 2019. The Company has also developed the Condor Back Office API to integrate third-party CRM and banking systems into Condor Back Office. The Company’s upgraded Condor Back Office (Risk Management) meets the regulatory requirements of various jurisdictions. Condor Back Office complies with the directives under the Markets in Financial Instruments Directive (MiFID II/MiFIR), legislation implemented by the European Securities and Markets Authority (ESMA) across the European Union as of January 3, 2018. The Company is developing the Condor Investing & Trading App, a simplified trading platform for traders with varied experiences in trading stocks, ETFs, and other financial markets from their mobile phones. The Company expects to commercialize the Condor Investing & Trading App by the end of the fourth quarter of the fiscal year ended December 31, 2025. NOTE 1. BUSINESS DESCRIPTION AND NATURE OF OPERATIONS (continued) The Company does not hold any patents or trademarks on its proprietary technology solutions. The Company acts as an adviser/strategic consultant and reseller of its proprietary technologies in the digital assets and blockchain space. The Company expects to generate additional revenue from its digital asset-related solutions. Such solutions include revenues from the development of a custom digital assets exchange platform for customers, the sale of the non-exclusive source code of the digital assets exchange platform to third parties, white-label fees of digital assets exchange platforms, and the sale of aggregated digital assets data price feed from various digital assets exchanges to OTC brokers. The Company initially plans to develop the technology architecture of the digital assets exchange platform for its customers. The initial capital required to produce such technologies is provided by our customers, as the Company undertakes design-build software development projects for them. The Company develops these projects to meet the customer’s design criteria and performance requirements. The Company does not mine any digital assets, trade, or act as a counterparty in digital assets within the United States. Consequently, the Company does not intend to register as a custodian with state or federal regulators, including, but not limited to, obtaining a money service business or money transmitter license from the Financial Crimes Enforcement Network (FinCEN) and respective states’ money transmission laws. The Company also does not need to register under the Securities Exchange Act of 1934, as amended, as a national securities exchange, an alternative trading system, or a broker-dealer, since the Company is not a broker-dealer and does not intend to become one. Customers sometimes compensate us in Bitcoin through our custodian, Gemini Trust Company, LLC (“Gemini”). Gemini is a licensed New York trust company that undergoes regular bank exams and is subject to cybersecurity audits conducted by the New York Department of Financial Services. The Company secures and earns revenues by signing an agreement with its customers. The Company considers a signed agreement with its customers a binding contract with the customer or other similar documentation reflecting the terms and conditions under which the Company will provide products or services as persuasive evidence of an arrangement. Each agreement is tailored to the customer and clearly defines the fee schedule, duties, responsibilities, renewal and termination terms, confidentiality agreement, dispute resolution, and other clauses necessary for a contract of this nature. The material terms of customer contracts depend on the nature of services and solutions. Each contract is tailored to the customer and clearly defines the fee schedule, duties, responsibilities, renewal and termination terms, confidentiality agreement, dispute resolution, and other clauses necessary for such a contract. The Company has seven licensing agreements for its Condor Pro Multi-Asset Trading Platform as of the June 30, 2025. The Company continuously negotiates additional licensing agreements with several retail online brokers to use the Condor Pro Multi-Asset Trading Platform. Condor Pro Multi-Asset Trading Platform is available in desktop, web, and mobile versions. The consolidated revenues for Technology and Software Development for the six months ended June 30, 2025, and 2024, were $<span id="xdx_90F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250101__20250630__srt--ProductOrServiceAxis__custom--TechnologyAndSoftwareDevelopmentMember_zvQT0uQdiJ16" title="Revenue">1,991,962 and $<span id="xdx_90C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240101__20240630__srt--ProductOrServiceAxis__custom--TechnologyAndSoftwareDevelopmentMember_zFw4QWdDhca4" title="Revenue">554,759, respectively. Settlement of the FRH Group Note Between February 22, 2016, and April 24, 2017, the Company borrowed $<span id="xdx_90E_eus-gaap--ShortTermBorrowings_iI_c20170424__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember__dei--LegalEntityAxis__custom--FRHGroupCorpMember_zHq4iZEtiD73" title="Debt instrument, face value">1,000,000 from FRH Group, a founder and principal shareholder (“FRH”). The Company executed Convertible Promissory Notes, due between <span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDateDescription_c20160223__20170424__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember__dei--LegalEntityAxis__custom--FRHGroupCorpMember_zamo0gEfuDr9" title="Debt maturity description">February 28, 2018, and April 24, 2019. The Notes were convertible into common stock initially at $<span id="xdx_90A_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20170424__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember__dei--LegalEntityAxis__custom--FRHGroupCorpMember_zGzvqWTf0dn5" title="Debt instrument convertible conversion price">0.10 per share but may be discounted under certain circumstances. In no event will the conversion price be less than $<span id="xdx_901_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pdp0_c20170424__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember__dei--LegalEntityAxis__custom--FRHGroupCorpMember__srt--RangeAxis__srt--MaximumMember_zC92McKhFQFg" title="Debt instrument convertible conversion price">0.05 per share with a maximum of <span id="xdx_90C_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20160223__20170424__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember__dei--LegalEntityAxis__custom--FRHGroupCorpMember__srt--RangeAxis__srt--MaximumMember_zzDX9dMQzMA7" title="Number shares converted for original note">20,000,000 shares issued to FRH. On February 22, 2021, the Company entered into an Assignment of Debt Agreement (the “Agreement”) with FRH and FRH Group Corporation. The Company eliminated all four FRH Group convertible notes, including interest, of $<span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20210222__20210222__dei--LegalEntityAxis__custom--FRHGroupCorpMember__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember_zcPumaQOQOte" title="Interest">1,256,908, in return for the issuance of <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20210222__20210222__dei--LegalEntityAxis__custom--FRHGroupCorpMember__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember_z6KL42qZ5Fda" title="Number of shares issued during period">12,569,080 of unregistered common stock of the Company (the “Shares”) to FRH. Following the Agreement, FRH assigned the Shares to FRH Group Corporation, which Mr. Hong also owned. 2021-2022 Equity Line of Credit On October 04, 2021, the Company filed a prospectus that relates to the resale of up to 22,670,000 shares of our Common Stock issued or issuable to selling shareholders for up to $<span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20211004__20211004__dei--LegalEntityAxis__custom--ADSecuritiesAmericaLLCMember__srt--RangeAxis__srt--MaximumMember_zhWyScZCH4i5" title="Number of value acquired">2,200,000, including (i) up to 2,000,000 shares issued to AD Securities America, LLC, (ii) up to 20,000,000 issuable to White Lion Capital, LLC (“White Lion”), according to a “Purchase Notice Right” under an Investment Agreement and (iii) <span id="xdx_909_ecustom--StockIssuedDuringPeriodSharesOnCommitmentFee_c20211004__20211004__dei--LegalEntityAxis__custom--WhiteLionCapitalLLCMember__us-gaap--TypeOfArrangementAxis__custom--InvestmentAgreementMember_zWo4YNLoiTa9" title="Stock issued during period shares on commitment fee">670,000 shares issued to White Lion as a commitment fee associated with the Investment Agreement. From October 2021 to February 2022, the Company executed five “Purchase Notice Rights” under an Investment Agreement with White Lion and received a net of $<span id="xdx_902_eus-gaap--LineOfCredit_iI_pid_c20211004__us-gaap--TypeOfArrangementAxis__custom--InvestmentAgreementMember__dei--LegalEntityAxis__custom--WhiteLionCapitalLLCMember_zP3zDohQzAVf" title="Line of credit">38,824 after deducting financing costs associated with the Investment Agreement. NOTE 1. BUSINESS DESCRIPTION AND NATURE OF OPERATIONS (continued) From January 2021 to February 2022, the Company executed five “Purchase Notice Rights” under an Investment Agreement with White Lion and received a net of $33,596 after deducting financing costs associated with the Investment Agreement. From October 2021 to February 2022, the Company received $72,420 from the Investment Agreement. The Company also received a net amount of $81,000 from the related parties to fund its operations. Our cash balance is $93,546 as of December 31, 2021. The Company did not receive additional funding from the U.S. Small Business Administration (SBA) or the Cares Act Paycheck Protection Program during the fiscal year ended December 31, 2021. 2022 Promissory Note On January 27, 2022, the Company issued a $550,000 promissory note to AJB Capital Investments, LLC, maturing on July 27, 2022, with a 10% coupon. As part of the AJB Note, the Company entered into a securities purchase agreement, where AJB Capital will receive equity equal to US $155,000 of the Company’s common stock. The Company issued 2,214,286 shares of common stock at $0.07 per share and 1,000,000 3 three-year warrants at $0.30 each. The Warrants and the Shares, collectively known as the Incentive Fee, are issued upon execution of the agreement. Related Party Investments from 2022 to 2024 On January 25, 2023, the Company issued <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20230125__20230125__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_zeqkIkSjZch9" title="Number of restricted common shares issued">115,000,000 restricted common shares for cash valued at $<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_pid_c20230125__20230125__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_zFVmIlQ48f89" title="Number of restricted common shares, value">550,000 to Kundnani, considered a related party. On March 28, 2023, the Company issued 2,000,000 restricted common shares for cash valued at $20,000. On July 31, 2023, the Company sent the notice of termination of the purchase agreement to CIM Securities, as future events may result in a change of ownership in the CMA application. The Company terminated the escrow agreement and released $180,000 to increase cash on hand. On November 30, 2023, Kundnani, a related party, purchased <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20231130__20231130__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z5WqTyu22d2b">2,500,000 shares of Series A Preferred stock of the Company for $<span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pn5n6_c20231130__20231130__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zpMPPPjIRE13">2.5 million. The Company has issued the Series A Preferred stock to Kundnani. On November 30, 2023, Kundnani purchased <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20231130__20231130__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zVMUDffC4oe4">50,000,000 shares of the Company’s common stock for $<span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pn5n6_c20231130__20231130__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zzmju7fZyH39">5.5 million. The Company has issued the common stock to Kundnani. In December 2023, Susan Eaglstein, mother of Mitchel Eaglstein, the Company’s CEO, provided $20,000 as a related party advance for working capital. The Company has not formalized the agreement. As part of the consideration, the Company issued Ms. Eaglstein <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240101__20240131__srt--TitleOfIndividualAxis__custom--MitchellEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zvtgjMX43FP7" title="Shares transferred">10,000 Series B Preferred Convertible Shares in January 2024. On January 30, 2024, the Company issued <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240130__20240130__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z4eDxuGJhNrc" title="Number of shares issued during period">141,844 Series B preferred stock to Gope S. Kundnani for cash valued at $<span id="xdx_90D_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240130__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z1qorIla1WX1" title="Shares issued price per share">1.41 per share. Governmental Regulation FDCTech is a publicly traded company subject to SEC and FINRA’s rules and regulations regarding public disclosure, financial reporting, internal controls, and corporate governance. Our wealth management business, AD Advisory Services (ADS), is subject to enhanced regulatory scrutiny and is regulated by multiple regulators in Australia. The Australian Securities and Investments Commission (ASIC) administers a licensing regime for ‘financial services’ providers where ADS holds an Australian Financial Services License (AFSL) and meets various compliance, conduct, and disclosure obligations. AML is an investment firm regulated by the Malta Financial Services Authority (MFSA). APL is an investment firm regulated by the Financial Conduct Authority (FCA). NOTE 1. BUSINESS DESCRIPTION AND NATURE OF OPERATIONS (continued) Board of Directors At present, the Company has four members of the Board of Directors. Mitchell M. Eaglstein is the acting Chairman of the Company. Mitchell M. Eaglstein and Imran Firoz are the company’s executive directors and officers. Gope S. Kundnani is considered an executive director by owning at least 10% of the Company’s stock. Jonathan Baumgart is an independent director under the NYSE and NASDAQ listing standards. Mitchell M. Eaglstein and Imran Firoz have been Executive Directors of the Company since January 21, 2016. On June 15, 2021, the Company appointed Jonathan Baumgart as the Director of the Company. On September 30, 2022, the Company appointed Gope S. Kundnani as the Director of the Company. Changes in Registrant’s Certifying Accountant On July 2, 2021, the Board of Directors of FDCTech, Inc. (the “Company”) approved the dismissal of Farber Hass Hurley LLP (“FHH”) as the Company’s independent registered public accounting firm. The reports of FHH on the Company’s consolidated financial statements for the fiscal years ended December 31, 2020, and 2019 did not contain an adverse opinion or a disclaimer of opinion. It was not qualified or modified for the uncertainty audit scope or accounting principles. On July 2, 2021, the Company appointed BF Borgers CPA PC (“BFB”) as the Company’s new independent registered public accounting firm, effective immediately, to perform independent audit services for the fiscal year ended December 31, 2021. BFB has been the Company’s auditor since July 2021. On April 18, 2023, the board of directors of FDCTech, Inc. (the “Company”) terminated its relationship with its independent registered public accounting firm, BF Borgers CPA PC, Lakewood, Colorado (“BF Borgers”), effective as of April 18, 2023. The reports of BF Borgers on the Company’s financial statements for the two years ended December 31, 2022, and 2021 did not contain an adverse opinion or disclaimer of opinion. They were not qualified or modified as to uncertainty, audit scope, or accounting principles, except for providing a qualification for the Company’s ability to continue as a going concern. During the year ended December 31, 2022, and in the subsequent period through March 31, 2023, there were no disagreements with BF Borgers on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of BF Borgers, would have caused BF Borgers to refer to the matter in its reports on the Company’s financial statements for such periods. On April 18, 2023, the Company, based on the decision of its board of directors, approved the engagement of Bolko & Company, Boca Raton, Florida (“Bolko”) to serve as the Company’s independent registered public accounting firm, commencing April 18, 2023. On March 4, 2024, the board of directors of the “Company terminated its relationship with its independent registered public accounting firm, Bolko & Company, Boca Raton, Florida (“Bolko”), effective as of March 4, 2024. The Company retained Bolko for less than a year, and we did not file any Form 10K reports with the SEC. During the period that Bolko was the Company’s auditor through March 4, 2024, there were no disagreements with Bolko on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of Bolko, would have caused Bolko to refer to the matter in its reports on the Company’s financial statements for such periods. On March 4, 2024, the Company, based on the decision of its board of directors, approved the engagement of Fortune CPA Inc., Orange, California (“FCPA”) to serve as the Company’s independent registered public accounting firm, commencing March 4, 2024. On July 2, 2024, the Company, based on the decision of its board of directors, approved the engagement of Olayinka Oyebola & Co (“Olayinka”) to serve as the Company’s independent registered public accounting firm, commencing July 2, 2024. Olayinka is a member of the Public Company Accounting Oversight Board (PCAOB) in the United States and a member of the Canadian Public Accountability Board (CPAB) in Canada. Description of Company’s Securities to be Registered Effective September 03, 2021, the Company’s description of its common stock, par value $0.0001 per share, to be registered hereunder contained under the heading “Description of Securities” in the Company’s Registration Statement on Form S-1 (File No. 333- 221726), as initially filed with the Securities and Exchange Commission (the “Commission”) on November 22, 2017, as subsequently amended (the “Registration Statement”). Since the Registration Statement filing, the Company has made all required filings pursuant to Section 15(d) and has continued to file all reports voluntarily. Ukraine-Russia Conflict The geopolitical situation in Eastern Europe intensified on February 24, 2022, with Russia’s invasion of Ukraine. The war between the two countries continues to evolve as military activity continues. The United States and certain European countries have imposed additional sanctions on Russia and specific individuals. By the end of August 2022, the Company closed its technical support and development office in Russia. We relocated our personnel to Turkey, currently considered a neutral zone. No individual associated with the Company is banned or under the Special Designated Nationals and Blocked Persons list. If the military activities worsen and expand in Europe, we may relocate our office from Turkey to other neutral zones in Asia. If we cannot relocate our technical and development operations to a safer zone, it may impact our software development capabilities and negatively impact the Company’s business plans. As of the date of this report, there has been no disruption in our operations.

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February 28, 2018, and April 24, 2019.

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NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation and Principles of Consolidation The accompanying consolidated financial statements include the accounts of FDCTech, Inc. and its wholly-owned subsidiaries. We have eliminated all intercompany balances and transactions. The Company has prepared the consolidated financial statements consistent with the accounting policies adopted by the Company in its financial statements. The Company has measured and presented its consolidated financial statements in US Dollars, the currency of the primary economic environment in which it operates (also known as its functional currency). Financial Statement Preparation and Use of Estimates The Company prepared consolidated financial statements according to accounting principles generally accepted in the United States of America (“GAAP”). The preparation of consolidated financial statements in conformity with GAAP requires management to make certain estimates, judgments, and assumptions. This could impact the reported amounts of assets and liabilities, as well as the related disclosures, at the date of the consolidated financial statements, and the reported amounts of revenue and expenses for the periods presented. Estimates include revenue recognition, the allowance for doubtful accounts, website and internal-use software development costs, recoverability of intangible assets with finite lives, and other long-lived assets. Actual results could materially differ from these estimates. Actual results and outcomes may differ from management’s estimates and assumptions due to risks and uncertainties, including uncertainty in the current economic environment due to the coronavirus (“COVID-19”). Defined Terms In these consolidated financial statements and the related notes, the terms “Restricted cash — client funds (segregated),” “client funds,” and “client money” are used interchangeably to refer to amounts held by the Company’s regulated brokerage subsidiaries on behalf of clients in segregated accounts pursuant to applicable regulatory requirements, presented on the consolidated balance sheets as a separately captioned restricted cash line item with an equal and offsetting client funds payable liability. Restatement of Previously Issued Financial Statements Subsequent to the issuance of the Company’s Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2025 (the “Original Q2 2025 Form 10-Q”), the Company identified errors in its previously issued unaudited condensed consolidated financial statements. The errors related principally to (i) the presentation of cash and restricted cash held on behalf of clients, (ii) the classification of a subscription receivable as a current asset rather than as a reduction of stockholders’ equity, (iii) the recognition and measurement of right-of-use (“ROU”) lease assets and related operating lease liabilities under ASC 842, (iv) the classification of certain costs within cost of sales and operating expenses, and (v) the classification of related-party advances and the effect of exchange rates within the statement of cash flows. As a result, the Company has restated its unaudited condensed consolidated balance sheets as of June 30, 2025, and June 30, 2024, and its related unaudited condensed consolidated statements of operations and cash flows for the three and six months then ended. Accordingly, the previously issued financial statements contained in the Original Q2 2025 Form 10-Q should no longer be relied upon. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Description of Restatement Adjustments (a) Cash and restricted cash. The Original Q2 2025 Form 10-Q presented cash and cash equivalents on a combined basis, including amounts held in a segregated capacity on behalf of clients. The restated financial statements separately present Cash and cash equivalents and Restricted cash (client funds), with a corresponding Client/customer funds payable liability. This change in presentation had no effect on total current assets or net loss for any period presented. (b) Subscription receivable. The Company had previously classified a subscription receivable of $8,200,000 as a current asset. Because the related shares had not yet been issued and consideration had not been received, the amount has been reclassified as a reduction of stockholders’ equity (contra-equity) of $8,000,000 as of June 30, 2025, and $8,200,000 as of June 30, 2024, in accordance with SEC staff guidance on subscription receivables. (c) Right-of-use lease assets and operating lease liabilities. The Original Q2 2025 Form 10-Q did not give effect to the recalculation of ROU assets and related operating lease liabilities under ASC 842. The restated financial statements record an ROU asset and current and non-current operating lease liabilities. As of June 30, 2024, this resulted in an increase of $<span id="xdx_902_ecustom--IncreaseDecreaseInRightOfUseAssetLease_c20240101__20240630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_z0GFwmkbhis1" title="Increase in right of use of asset">1,052,867 in the ROU asset and $<span id="xdx_90F_eus-gaap--IncreaseDecreaseInOperatingLeaseLiability_c20240101__20240630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zmmtXJA69q1j" title="Increase in operating lease liability">879,052 in total operating lease liabilities, with the net effect recorded in accumulated deficit. (d) Equity — common shares and additional paid-in capital. The restated financial statements reflect 500,000 shares of common stock issued in October 2021 that had not previously been recorded in the share register, increasing the par value of common stock by $50 and additional paid-in capital by $54,700 as of June 30, 2024. (e) Noncontrolling interest and accumulated other comprehensive income. The restated financial statements correct the prior allocation of net income (loss) and other comprehensive income (loss) between the controlling interest of FDCTech, Inc. and the noncontrolling interest in ADS in accordance with ASC 810-10 and ASC 220-10-45-5. The corrected allocation reflects the noncontrolling interest’s 49% share of ADS’s net income (loss) and foreign currency translation, together with a re-measurement adjustment to the noncontrolling interest balance recorded directly to equity through general ledger account 3010. The accumulated other comprehensive income (loss) attributable to FDCTech, Inc. stockholders has been correspondingly restated to exclude the noncontrolling interest’s allocable portion. Impact on the Condensed Consolidated Balance Sheets As of June 30, 2025, the restatement decreased total assets, total liabilities, and stockholders’ equity from $47,520,040, as previously reported, to $<span id="xdx_900_ecustom--TotalAssetsAndLiabilitiesAndStockholdersEquity_iI_c20250630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zcwVvdfANGQl" title="Total assets, total liabilities, and stockholders' equity">31,659,210, as restated, a decrease of $<span id="xdx_90B_ecustom--TotalAssetsAndLiabilitiesAndStockholdersEquity_iI_c20250630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_z3K9kYdedBi" title="Total assets, total liabilities, and stockholders' equity">15,860,830. The principal components were the gross-up reversal of client cash and the related Client funds payable (a decrease of $7,074,201 in that liability, with cash and restricted cash combined of $19,063,258 as restated versus $26,195,817 as reported), the $8,000,000 subscription receivable reclassification to contra-equity, and an $801,778 reduction in Related party receivable. Total stockholders’ equity attributable to FDCTech decreased from $16,201,884 to $8,226,039. Including noncontrolling interest of $41,608, total stockholders’ equity as restated was $8,267,647. Impact on the Condensed Consolidated Statements of Operations The restatement reclassified $310,884 for the three months and $495,168 for the six months ended June 30, 2025, from Brokerage (trading) cost of sales to Technology and software cost of sales; total cost of sales was unchanged. Technology and software revenue decreased $<span id="xdx_90F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250401__20250630__srt--ProductOrServiceAxis__custom--TechnologyAndSoftwareRevenueMember__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_z5rf5x9DjZR4" title="Technology & software"><span id="xdx_90D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250101__20250630__srt--ProductOrServiceAxis__custom--TechnologyAndSoftwareRevenueMember__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zTu4YQAfeO8j" title="Technology & software">15,612 for both the three- and six-month 2025 periods. Operating expenses decreased $13,953 (three months) and $17,545 (six months) for 2025, and $46,255 (three months) and $119,065 (six months) for the 2024 periods. As a result, net loss for the three months ended June 30, 2025, changed from $(423,797), as reported, to $(425,456), as restated; and for the six months ended June 30, 2025, from $<span id="xdx_901_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_c20250101__20250630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zmrKK5WoWNc1" title="Income (loss) before provision for income taxes">(319,249) to $<span id="xdx_90F_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_c20250101__20250630_zOIm025134Wc" title="Income (loss) before provision for income taxes">(111,334), an improvement of $<span id="xdx_906_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_c20250101__20250630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zq0fFNfDSzXh" title="Income (loss) before provision for income taxes">207,915 driven primarily by a $205,981 reduction in other expense. Net loss for the three months ended June 30, 2024, changed from $(1,045,275) to $(999,020), and for the six months ended June 30, 2024, from $(211,830) to $(92,765), in each case reflecting the lower operating expenses described above. Impact on the Condensed Consolidated Statements of Cash Flows For the six months ended June 30, 2025, net cash used in operating activities changed from $<span id="xdx_907_eus-gaap--NetCashProvidedByUsedInOperatingActivities_c20250101__20250630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zHH7ZqTCNJN9" title="Net cash provided by (used in) operating activities">(3,164,373), as reported, to $(2,894,238), as restated (a change of $<span id="xdx_901_eus-gaap--NetCashProvidedByUsedInOperatingActivities_c20250101__20250630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zx6UKJp3oFZ8" title="Net cash provided by (used in) operating activities">270,135); net cash provided by (used in) financing activities changed from $<span id="xdx_909_eus-gaap--NetCashProvidedByUsedInFinancingActivities_c20250101__20250630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zwbmTXodEOrc" title="Net cash used in from financing activities">2,633,441 to $(5,158,793) (a change of $<span id="xdx_90A_eus-gaap--NetCashProvidedByUsedInFinancingActivities_iN_di_c20250101__20250630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zcnGD7qoBoWb" title="Net cash used in from financing activities">7,792,234), driven principally by the classification of related-party advances ($5,207,274 of net repayments, as restated, versus $2,506,553 of net advances, as reported). The net decrease in cash for the period was $<span id="xdx_90B_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_c20250101__20250630_zcnYOfMGgEr" title="Net increase (decrease) in cash">(6,313,699), as restated, versus an increase of $<span id="xdx_905_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_c20250101__20250630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zAdbaQD1ro8i" title="Net increase (decrease) in cash">1,414,428, as reported, and ending cash was $<span id="xdx_905_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iI_c20250630_zsN4akc8K3e8" title="Cash and cash equivalents, and restricted cash at end of the period">19,063,258, as restated, versus $<span id="xdx_90E_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iI_c20250630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zL4czc0i4bh" title="Cash and cash equivalents, and restricted cash at end of the period">26,195,817, as reported, consistent with the balance sheet presentation described above. The restatement also reclassified the effect of exchange rate changes on cash, which was previously presented within investing activities, to a separate line item. These changes affected classification within the statements of cash flows and did not change the Company’s reported total cash. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) SCHEDULE OF RESTATEMENT FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="2" id="xdx_494_20250630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zRgv48hCVyng" style="font-size: 10pt; font-weight: bold; text-align: center">As Previously</td><td style="font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="2" id="xdx_490_20250630_zfgVKa76CYSd" style="font-size: 10pt; font-weight: bold; text-align: center">As</td><td style="font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="2" id="xdx_493_20250630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_znrwr0TfNCs5" style="font-size: 10pt; font-weight: bold; text-align: center">Difference</td><td style="font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Reported (A)</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Restated (B)</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">(B) - (A)</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; text-align: left">CONSOLIDATED BALANCE SHEETS</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-style: italic">As of June 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_zZrjjZwF1CUi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; font-size: 10pt; text-align: left">Cash and cash equivalents</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 14%; font-size: 10pt; text-align: right">26,195,817</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 14%; font-size: 10pt; text-align: right">2,316,508</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 14%; font-size: 10pt; text-align: right">(23,879,309</td><td style="width: 1%; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--RestrictedCashAndCashEquivalentsAtCarryingValue_iI_zV0YMfJ7o1Ki" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Restricted cash (client funds, segregated)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">16,746,750</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">16,746,750</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--CashAndCashEquivalentsRestrictedCash_iI_zBmduWRCtzz7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-style: italic; text-align: left">Cash + Restricted (combined)</td><td style="font-size: 10pt; font-style: italic"> </td> <td style="font-size: 10pt; font-style: italic; text-align: left">$</td><td style="font-size: 10pt; font-style: italic; text-align: right">26,195,817</td><td style="font-size: 10pt; font-style: italic; text-align: left"> </td><td style="font-size: 10pt; font-style: italic"> </td> <td style="font-size: 10pt; font-style: italic; text-align: left"> </td><td style="font-size: 10pt; font-style: italic; text-align: right">19,063,258</td><td style="font-size: 10pt; font-style: italic; text-align: left"> </td><td style="font-size: 10pt; font-style: italic"> </td> <td style="font-size: 10pt; font-style: italic; text-align: left"> </td><td style="font-size: 10pt; font-style: italic; text-align: right">(7,132,559</td><td style="font-size: 10pt; font-style: italic; text-align: left">)</td></tr> <tr id="xdx_40B_ecustom--SubscriptionReceivableCurrentAsset_iI_zCbkbXpFfyz7" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Subscription receivable</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">8,200,000</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(8,200,000</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--PrepaidExpenseCurrent_iI_zap7GpdWbyO5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Prepaid — current</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">520,730</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">499,635</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(21,095</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_402_ecustom--RelatedPartyReceivable_iI_z14z3GYtwWsi" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Related party receivable</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">7,656,255</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">6,854,477</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(801,778</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--AssetsCurrent_iI_zIokBtQzJtPc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Total Current assets</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">42,663,622</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">26,508,190</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold; text-align: right">(16,155,432</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--PrepaidExpenseNoncurrent_iI_zI0lkrnSaut3" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Prepaid — non-current</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">21,095</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">21,095</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OperatingLeaseRightOfUseAsset_iI_z4tQYjoMbuRj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Right of use (lease)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">623,399</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">896,906</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">273,507</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--Assets_iI_zra3ZTOjJYda" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Total assets</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">47,520,040</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">31,659,210</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold; text-align: right">(15,860,830</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--LiabilitiesAbstract_iB_zeYuxC0ZXmz4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold">Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--CurrentLiabilities_zSnbE7YwICW7" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-style: italic; text-align: left">Current liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--LinesOfCreditCurrent_iI_zbr5tNd3giTh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Line of credit</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">260,238</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">181,831</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(78,407</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--RelatedPartyAdvances_iI_zvqH9Dp0RtJ7" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Related party advances</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">3,517,941</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">2,785,566</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(732,375</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_404_ecustom--ClientFundsPayable_iI_zuJJ7gXREdu4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Client / Customer funds payable</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">23,820,951</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">16,746,750</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(7,074,201</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--OperatingLeaseLiabilityCurrent_iI_zvULgzwp92J9" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Operating lease liability, current</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">408,186</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">190,850</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(217,336</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--LiabilitiesCurrent_iI_zi78i6oLQXRd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Total Current liabilities</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">30,461,587</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">22,359,268</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(8,102,319</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_z3uYChkx5QW2" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Operating lease liability, non-current</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">215,213</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">432,547</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">217,334</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--Liabilities_iI_zGrdU0m8c1Ua" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Total liabilities</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">31,276,548</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">23,391,563</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(7,884,985</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--StockholdersEquityAbstract_iB_zeNH5YIFM1T7" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Stockholders’ Equity (Deficit):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--CommonStockValue_iI_z937QhQdebd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Common stock</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">42,258</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">42,308</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">50</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--AdditionalPaidinCapitalCommonSeriesSeriesB_iI_zCT7IA65Hmp3" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Additional paid-in capital (Common, Series A, Series B)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">18,791,420</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">18,459,603</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(331,817</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_402_ecustom--SubscriptionReceivable_iI_zvRg1YCV888f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Subscription receivable (contra-equity)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(8,000,000</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(8,000,000</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iI_ziXrQnW862Kg" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Accumulated other comprehensive income (loss)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">284,165</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">264,654</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(19,511</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--RetainedEarningsAccumulatedDeficit_iI_zXib8B0PKPI6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Accumulated deficit</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(2,916,646</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(2,541,213</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">375,433</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--StockholdersEquity_iI_zsSjAqCofbu8" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Total FDCTech stockholders’ equity</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold; text-align: right">16,201,884</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold; text-align: right">8,226,039</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(7,975,845</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--LiabilitiesAndStockholdersEquity_iI_zL0GHGdDxwl6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Total liabilities & stockholders’ equity</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold; text-align: right">47,520,040</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold; text-align: right">31,659,210</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(15,860,830</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; text-align: left">CONSOLIDATED STATEMENTS OF OPERATIONS</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49B_20250401__20250630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zL7o5Ht2iekg" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20250401__20250630_zGwPKZQ32Uhj" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49B_20250401__20250630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zM86B9Zf6gB1" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-style: italic">Three Months Ended June 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__us-gaap--TechnologyServiceMember_zFulYUXjqkL3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; font-size: 10pt; text-align: left">Technology & software</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 14%; font-size: 10pt; text-align: right">1,193,827</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 14%; font-size: 10pt; text-align: right">1,178,215</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 14%; font-size: 10pt; text-align: right">(15,612</td><td style="width: 1%; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zqblIIfwyUSe" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Total revenue</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">5,435,403</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">5,419,791</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(15,612</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--CostOfRevenueAbstract_iB_zHFrMF6mm1Zd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold">Cost of sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--CostOfGoodsAndServicesSold_hsrt--ProductOrServiceAxis__us-gaap--TechnologyServiceMember_z1bxgmYp46be" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Technology & software</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">310,884</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(310,884</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--CostOfGoodsAndServicesSold_hsrt--ProductOrServiceAxis__custom--TradingRevenuesMember_zvpeaKCBRSb1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Brokerage (Trading)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">1,319,438</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">1,630,322</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">310,884</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--GrossProfit_iT_zCrmK3mhmIW7" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Gross Profit</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">2,321,310</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">2,305,698</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(15,612</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--OperatingExpensesAbstract_iB_zpQ7q2ozzsqf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Operating expenses:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--GeneralAndAdministrativeExpense_zfs319NbarQ4" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">General and administrative</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">2,144,328</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">2,135,030</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(9,298</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--SellingAndMarketingExpense_z8uEvmO6V8e9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Sales and marketing</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">298,592</td><td style="font-size: 10pt; text-align: left"></td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">293,937</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(4,655</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--OperatingExpenses_iT_zN3vo3ubRWNd" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Total operating expenses</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">2,486,196</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">2,472,243</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(13,953</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--OperatingIncomeLoss_zBln7YKPe8Bl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Operating income (loss)</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(164,886</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(166,545</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(1,659</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--ProfitLoss_zTsgONH5kmj5" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Net income (loss)</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(423,797</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(425,456</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(1,659</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: italic 10pt Times New Roman, Times, Serif">Six Months Ended June 30, 2025</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_49E_20250101__20250630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zPoLhxSMjvX9" style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_49A_20250101__20250630_zNMhzUeylz1d" style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_492_20250101__20250630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zQqGq97HhSUd" style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__us-gaap--TechnologyServiceMember_zt6zwE4iEXpg" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 46%; text-align: left">Technology & software</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">2,007,574</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">1,991,962</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">(15,612</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_i01_zJ1uoYAcwFSj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Total revenue</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">11,412,351</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">11,396,739</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(15,612</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--CostOfGoodsAndServicesSold_i01_hsrt--ProductOrServiceAxis__us-gaap--TechnologyServiceMember_zXtX0cSvGQLe" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Technology and software</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">495,168</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(495,168</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--CostOfGoodsAndServicesSold_i01_hsrt--ProductOrServiceAxis__custom--TradingRevenuesMember_z3e48NMtS2J1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Brokerage (Trading)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,902,716</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,397,884</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">495,168</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--GrossProfit_iT_zRgwjAjnV1dd" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Gross Profit</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">5,180,869</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,165,257</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">(15,612</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--OperatingExpensesAbstract_iB_zxXsqi2q2mK6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Operating expenses:</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--GeneralAndAdministrativeExpense_i01_zTwU6UWeVIne" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">General and administrative</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,284,598</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,271,708</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(12,890</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--SellingAndMarketingExpense_i01_zq7kmX5ePGh2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Sales and marketing</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">574,796</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">570,141</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(4,655</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--OperatingExpenses_i01T_z6WJMRiuu394" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Total operating expenses</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,941,502</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,923,957</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(17,545</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Operating income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">239,367</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">241,300</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,933</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Other income (expense)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(574,084</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(368,103</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">205,981</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--NonoperatingIncomeExpense_i01T_zX2FGA6iu3wh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Total other income (expense)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(558,616</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(352,634</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">205,982</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--ProfitLoss_iT_zuzNMMBFy4g8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Net income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(319,249</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(111,334</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">207,915</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">CONSOLIDATED STATEMENTS OF CASH FLOWS</td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20250101__20250630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zA7n4EEzHrYh" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20250101__20250630_zvQczFpKY58f" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20250101__20250630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zQeUf9LMQeI1" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic">Six Months Ended June 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--ProfitLoss_iT_zrqJO3gzSiR6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Net income (loss)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(319,249</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(111,334</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">207,915</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--IssuanceOfStockAndWarrantsForServicesOrClaims_i01_z35ICPG6VoW7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Common stock issued for services</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">49,299</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">35,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(14,099</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_ecustom--SeriesBPreferredIssuedForServices_i01_zMPDmlQqFXUb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Series B Preferred issued for services</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">14,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">14,099</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--IncreaseDecreaseInNotesReceivableCurrent_i02N_di_z2TCHqYiYDF4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Related party receivable</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(5,241,430</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(5,172,027</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">69,403</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--IncreaseDecreaseInOperatingLeaseLiability_i02_zIQz25pQvgx4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating lease</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(88,529</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(88,531</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--IncreaseDecreaseInRightOfUseAssetLease_i02N_di_zn8UeGq1hcm1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Right of use of assets (lease)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">88,529</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">81,348</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(7,181</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--NetCashProvidedByUsedInOperatingActivities_i01T_zxvx26pgXOX1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net cash used in operating activities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(3,164,373</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">(2,894,238</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">270,135</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 12pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--NetCashProvidedByUsedInInvestingActivitiesAbstract_iB_zM5qf4Gtecuc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Investing Activities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--PaymentsToAcquireEffectOfExchangeRates_i01N_di_zMGMvbk4cRcg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Effect of exchange rates (in investing per filed)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">337,435</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">337,435</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--PaymentsForProceedsFromChangesInPaidinCapital_i01N_di_zbucPjNxdzM3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Changes in paid-in capital</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,735,912</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,529,884</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(206,028</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--NetCashProvidedByUsedInInvestingActivities_i01T_zcVkUDNgA1Q5" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Net cash from investing activities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,945,360</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,401,897</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(543,463</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--NetCashProvidedByUsedInFinancingActivitiesAbstract_iB_zok9sui3pyGc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Financing Activities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ProceedsFromRepaymentsOfLinesOfCredit_i01_zog1ZUtc6vXj" style="vertical-align: bottom; background-color: White"> <td>Line of credit</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">144,901</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">66,494</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(78,407</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--ProceedsFromRepaymentsOfRelatedPartyDebt_i01_zyo3UxnLmMB" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Related party advances</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,506,553</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(5,207,274</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(7,713,827</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--ProceedsFromPaymentsToMinorityShareholders_i01_zM8pujIj7LA9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Noncontrolling interest</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(8,989</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(8,989</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"></td></tr> <tr id="xdx_404_eus-gaap--NetCashProvidedByUsedInFinancingActivities_i01T_zp6LtfiL7pO1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net cash from financing activities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,633,441</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(5,158,793</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(7,792,234</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_iT_z4FvdOkKCbg6" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Net increase (decrease) in cash</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,414,428</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(6,313,699</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(7,728,127</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iS_zqZIT7sSqZcb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Cash and cash equivalents, and restricted cash at beginning of the period</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">24,781,389</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">25,376,957</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">595,568</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iE_zQ8SsLIUe5i7" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Cash and cash equivalents, and restricted cash at end of the period</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">26,195,817</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">19,063,258</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(7,132,559</td><td style="text-align: left">)</td></tr> </table> NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) As of June 30, 2024 Impact on the Condensed Consolidated Balance Sheets As of June 30, 2024, the restatement decreased total assets and total liabilities and stockholders’ equity from $<span id="xdx_90E_ecustom--TotalAssetsAndLiabilitiesAndStockholdersEquity_iI_c20240630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zQlqUHrbzbJh" title="Total assets, total liabilities, and stockholders' equity">47,256,601, as previously reported, to $40,109,468, as restated, a decrease of $<span id="xdx_90D_ecustom--TotalAssetsAndLiabilitiesAndStockholdersEquity_iI_c20240630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zpZp3fJXYqj6" title="Total assets, total liabilities, and stockholders' equity">7,147,133, comprising the $8,200,000 subscription receivable reclassification to contra-equity offset by the $1,052,867 ROU asset recognition. Total operating lease liabilities increased by $<span id="xdx_903_eus-gaap--IncreaseDecreaseInOperatingLeaseLiability_c20240101__20240630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zVAxuE7NunCa" title="Increase in operating lease liability">879,052 and accumulated deficit decreased (improved) by $119,065, from $(2,834,639) to $(2,715,574). Impact on the Condensed Consolidated Statements of Operations With respect to the comparative 2024 periods, the restatement reduced general and administrative expense by $<span id="xdx_900_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240401__20240630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zi6SCvG0OAge" title="General and administrative">46,255 for the three months and $<span id="xdx_907_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240101__20240630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zBEcPaYWXcP3" title="General and administrative">119,065 for the six months ended June 30, 2024, with no change to revenue or total cost of sales. As a result, net loss for the three months ended June 30, 2024 decreased from $(1,045,275), as reported, to $(999,020), as restated, and net loss for the six months ended June 30, 2024 decreased from $(211,830) to $(92,765). The $119,065 reduction in the six-month net loss is the principal component of the $119,065 decrease in accumulated deficit as of June 30, 2024 described above. Impact on the Condensed Consolidated Statements of Cash Flows For the six months ended June 30, 2024, the restatement did not change the Company’s net increase in cash of $490,396 but reclassified amounts among the operating, investing and financing categories. Net cash provided by operating activities changed from $<span id="xdx_906_eus-gaap--NetCashProvidedByUsedInOperatingActivities_c20240101__20240630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zFfqnA0YC4G8" title="Net cash provided by (used in) operating activities">438,368, as reported, to $412,201, as restated (a change of $<span id="xdx_902_eus-gaap--NetCashProvidedByUsedInOperatingActivities_iN_di_c20240101__20240630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zXlG7Hizfdx5" title="Net cash provided by (used in) operating activities">26,167), reflecting the removal of $26,167 of software amortization from operating add-backs and its presentation within capitalized software, together with the effect of the ASC 842 right-of-use asset and operating lease liability recalculation described above. Net cash provided by investing activities changed from $<span id="xdx_905_eus-gaap--NetCashProvidedByUsedInInvestingActivities_c20240101__20240630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z8PGveDiJIc" title="Net cash from investing activities">700,358 to $971,465 (a change of $<span id="xdx_90A_eus-gaap--NetCashProvidedByUsedInInvestingActivities_c20240101__20240630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zixFQDV6nLli" title="Net cash from investing activities">271,107), and net cash used in financing activities was $(648,330), as restated, unchanged from as reported, with $26,544 reclassified between noncontrolling interest line items within financing activities. The effect of exchange rate changes on cash of $<span id="xdx_90A_eus-gaap--EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_c20240101__20240630_z2WxcbWx35oe" title="Effect of exchange rates">(244,940), as restated, was presented as a separate line item rather than within investing activities. The restatement also reclassified the effect of exchange rate changes on cash, which was previously presented within investing activities, to a separate line item. These changes affected classification within the statements of cash flows and did not change the Company’s reported total cash. <div id="xdx_C0D_gL3SOECAPPATB-BX_zXsCwAZWVD3a"> <table cellpadding="0" cellspacing="0" id="xdx_308_134_zo9kyFtQKDw2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SCHEDULE OF RESTATEMENT FINANCIAL STATEMENTS (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" id="xdx_490_20240630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zQATEKYmyfc5" style="text-align: center">As Previously</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" id="xdx_492_20240630_zF0wBfvwvgE" style="text-align: center">As</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" id="xdx_491_20240630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_z8j2GguG8B5d" style="text-align: center">Difference</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Reported (A)</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Restated (B)</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">(B) - (A)</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%">CONSOLIDATED BALANCE SHEETS</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"> </td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"> </td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"> </td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>As of June 30, 2024</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr id="xdx_408_eus-gaap--AssetsCurrentAbstract_iB_zfkWgGWNPIad" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Current assets:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr id="xdx_40E_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_zlIlNjcoUube" style="background-color: White"> <td style="vertical-align: bottom">Cash and cash equivalents</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">31,806,857</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">1,951,165</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(29,855,692</td> <td style="vertical-align: bottom">)</td></tr> <tr id="xdx_408_eus-gaap--RestrictedCashAndCashEquivalentsAtCarryingValue_iI_zOyt5rl5dDz4" style="background-color: rgb(204,238,255)"> <td style="vertical-align: bottom">Restricted cash (client funds, segregated)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">29,855,692</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">29,855,692</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_406_ecustom--CashAndCashEquivalentsRestrictedCash_iI_zbk1yeiM6gT7" style="background-color: White"> <td style="vertical-align: bottom">Cash + Restricted (combined)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">31,806,857</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">31,806,857</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_40B_ecustom--SubscriptionReceivableCurrentAsset_iI_zNBMlI3bNNvj" style="background-color: rgb(204,238,255)"> <td style="vertical-align: bottom">Subscription receivable</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">8,200,000</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(8,200,000</td> <td style="vertical-align: bottom">)</td></tr> <tr id="xdx_40D_eus-gaap--AssetsCurrent_iI_zSS9wiNYFbyc" style="background-color: White"> <td style="vertical-align: bottom">Total Current assets</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">41,412,956</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">33,212,956</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(8,200,000</td> <td style="vertical-align: bottom">)</td></tr> <tr id="xdx_403_eus-gaap--OperatingLeaseRightOfUseAsset_iI_ztxL6rfRZeYj" style="background-color: rgb(204,238,255)"> <td style="vertical-align: bottom">Right of use (lease)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">1,052,867</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">1,052,867</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_404_eus-gaap--Assets_iI_zaJRGHfNWrb1" style="background-color: White"> <td style="vertical-align: bottom">Total assets</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">47,256,601</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">40,109,468</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(7,147,133</td> <td style="vertical-align: bottom">)</td></tr> <tr id="xdx_400_eus-gaap--LiabilitiesAbstract_iB_z9sfS52R6A4b" style="background-color: rgb(204,238,255)"> <td style="vertical-align: bottom">Liabilities</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_401_eus-gaap--LiabilitiesCurrentAbstract_iB_z1f7tm7UDoxb" style="background-color: White"> <td style="vertical-align: bottom">Current liabilities:</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingLeaseLiabilityCurrent_iI_zWiALSbpbQFa" style="background-color: rgb(204,238,255)"> <td style="vertical-align: bottom">Operating lease liability, current</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">255,654</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">255,654</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_40A_eus-gaap--LiabilitiesCurrent_iI_ztEj0IQR2fF6" style="background-color: White"> <td style="vertical-align: bottom">Total Current liabilities</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">32,558,552</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">32,814,206</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">255,654</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_401_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_z6qiRQwYR9q3" style="background-color: rgb(204,238,255)"> <td style="vertical-align: bottom">Operating lease liability, non-current</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">623,398</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">623,398</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_402_eus-gaap--Liabilities_iI_ztDs9fSZgv95" style="background-color: White"> <td style="vertical-align: bottom">Total liabilities</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">33,094,579</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">33,973,631</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">879,052</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_408_eus-gaap--StockholdersEquityAbstract_iB_zIXjdklEe9n1" style="background-color: rgb(204,238,255)"> <td style="vertical-align: bottom">Stockholders’ Equity (Deficit):</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_40E_eus-gaap--CommonStockValue_iI_zbdBDE9EjKu6" style="background-color: White"> <td style="vertical-align: bottom">Common stock</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">39,058</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">39,108</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">50</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_40B_eus-gaap--AdditionalPaidInCapital_iI_z4rXKyjnqojh" style="background-color: rgb(204,238,255)"> <td style="vertical-align: bottom">Additional paid-in capital (Common + Series B)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">16,964,234</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">17,018,934</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">54,700</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_402_ecustom--SubscriptionReceivable_iI_z6ztfSneBlbi" style="background-color: White"> <td style="vertical-align: bottom">Subscription receivable (contra-equity)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">(8,200,000</td> <td style="vertical-align: bottom">)</td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(8,200,000</td> <td style="vertical-align: bottom">)</td></tr> <tr id="xdx_400_eus-gaap--RetainedEarningsAccumulatedDeficit_iI_zX2cJPreRzQ6" style="background-color: rgb(204,238,255)"> <td style="vertical-align: bottom">Accumulated deficit</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">(2,834,639</td> <td style="vertical-align: bottom">)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">(2,715,574</td> <td style="vertical-align: bottom">)</td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">119,065</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_404_eus-gaap--StockholdersEquity_iI_zM0VTCFo4nW1" style="background-color: White"> <td style="vertical-align: bottom">Total FDCTech stockholders’ equity (deficit)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">14,149,627</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">6,123,442</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(8,026,185</td> <td style="vertical-align: bottom">)</td></tr> <tr id="xdx_40F_eus-gaap--LiabilitiesAndStockholdersEquity_iI_zm5bAoi0JFs3" style="background-color: rgb(204,238,255)"> <td style="vertical-align: bottom">Total liabilities & stockholders’ equity (deficit)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">47,256,601</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">40,109,468</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(7,147,133</td> <td style="vertical-align: bottom">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; width: 52%">CONSOLIDATED STATEMENTS OF OPERATIONS</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td id="xdx_49B_20240401__20240630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zFrpRhjoZ9Ul" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right; width: 12%"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td id="xdx_49B_20240401__20240630_z4UQoVOIAhY7" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right; width: 12%"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td id="xdx_493_20240401__20240630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zLCRi3b2S2Sa" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right; width: 12%"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: italic 10pt Times New Roman, Times, Serif">Three Months Ended June 30, 2024</td><td style="font: italic 10pt Times New Roman, Times, Serif"> </td> <td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif"> </td> <td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif"> </td> <td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--GeneralAndAdministrativeExpense_i01_zUZpAsJIvz96" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">General and administrative</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,522,394</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,476,139</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(46,255</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--OperatingExpenses_i01_zyRq37xHuMng" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total operating expenses</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,349,906</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,303,651</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(46,255</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--OperatingIncomeLoss_i01_zgiMhYsGZJFe" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,118,534</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,072,279</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">46,255</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--NetIncomeLoss_i01_z2PewDPKRxRj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Net income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,045,275</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(999,020</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">46,255</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 52%"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td id="xdx_490_20240101__20240630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zk0D5jiDtjT2" style="font: 10pt Times New Roman, Times, Serif; text-align: right; width: 12%"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td id="xdx_49D_20240101__20240630_zMTyqt0tk0A2" style="font: 10pt Times New Roman, Times, Serif; text-align: right; width: 12%"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td id="xdx_494_20240101__20240630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_z6adgvFw0BE" style="font: 10pt Times New Roman, Times, Serif; text-align: right; width: 12%"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: italic 10pt Times New Roman, Times, Serif">Six Months Ended June 30, 2024</td><td style="font: italic 10pt Times New Roman, Times, Serif"> </td> <td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif"> </td> <td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif"> </td> <td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--GeneralAndAdministrativeExpense_i01_zTnXmYfJnMS9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">General and administrative</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,821,528</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,702,463</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(119,065</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--OperatingExpenses_i01_zI4PW0gxaI6i" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total operating expenses</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,736,253</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,617,188</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(119,065</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--OperatingIncomeLoss_i01_zy17hhWSLcc5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,162,780</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,043,715</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">119,065</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--NetIncomeLoss_i01_zlmaQJJjaRJ8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Net income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(211,830</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(92,765</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">119,065</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 52%"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td id="xdx_491_20240101__20240630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zjXRvQ35Coe6" style="font: 10pt Times New Roman, Times, Serif; text-align: right; width: 12%"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td id="xdx_499_20240101__20240630_zofbqq6cThWk" style="font: 10pt Times New Roman, Times, Serif; text-align: right; width: 12%"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td id="xdx_49E_20240101__20240630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zBAtjK57Sw3" style="font: 10pt Times New Roman, Times, Serif; text-align: right; width: 12%"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">CONSOLIDATED STATEMENTS OF CASH FLOWS</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: italic 10pt Times New Roman, Times, Serif">Six Months Ended June 30, 2024</td><td style="font: italic 10pt Times New Roman, Times, Serif"> </td> <td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif"> </td> <td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif"> </td> <td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AdjustmentForAmortization_zTHXY1B7eBx2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Software amortization</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">26,167</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(26,167</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--AllowanceForDoubtfulAccountsReceivableWriteOffs_zhkZWD6uyI77" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Accounts receivable allowance</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">22,382</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(22,382</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--IncreaseDecreaseInAccountsReceivable_i02N_di_zxiSRq8UOft1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Gross accounts receivable</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">980,618</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,003,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">22,382</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--IncreaseDecreaseInOperatingLeaseLiability_i02_zocWFSL6iLvg" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating lease</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(39,683</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">839,369</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">879,052</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--IncreaseDecreaseInRightOfUseAssetLease_i02N_di_zByTMzIAbnT6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Right of use of assets (lease)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">39,683</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,013,184</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,052,867</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--NetCashProvidedByUsedInOperatingActivities_i01_zWH1fg2b3zje" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Net cash provided by (used in) operating activities</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">438,368</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">412,201</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(26,167</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_407_ecustom--PaymentsForProceedsFromDevelopSoftware_i01N_di_zTpzKrab7ZDb" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Capitalized software (investing)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">136,477</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">162,644</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">26,167</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--NetCashProvidedByUsedInInvestingActivities_i01_zpUBtffCtCW7" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Net cash from investing activities</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">700,358</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">971,465</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">271,107</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--ProceedsFromPaymentsToMinorityShareholders_i01_zmbSGx8i6HId" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Noncontrolling interest (financing)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(5,706</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">20,838</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">26,544</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--NetCashProvidedByUsedInFinancingActivities_i01_zIH24376r7g4" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Net cash from financing activities</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(648,330</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(648,330</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_ziwk26rWz6k4" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Effect of exchange rates</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(244,940</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(244,940</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"></td></tr> </table> </div> NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) The table above presents the line items of the consolidated balance sheet as of June 30, 2025, consolidated statements of operations for the three and six months ended June 30, 2025, consolidated statement of cash flows for the six months ended June 30, 2025, as previously reported in the Original Filing and as restated herein. The principal restatement items relate to: (i) the reclassification of a subscription receivable from current assets to a contra-equity account; (ii) the recognition of 500,000 shares of common stock issued in October 2021 that were not previously recorded in the Company’s share register; (iii) the separate presentation of restricted cash representing client funds segregated under regulatory requirements, with the corresponding liability re-titled “Client funds payable”; (iv) correction of the noncontrolling interest walk in accordance with ASC 810-10; (v) correction of the allocation of accumulated other comprehensive income in accordance with ASC 220-10; and (vi) the reclassification of ATECH cost of sales from Technology & software to Brokerage. The restatement adjustments affect total revenue, total cost of sales, gross profit, operating expenses, operating income (loss), and the components of cash, cash equivalents, and restricted cash as of June 30, 2025. Management has identified material weaknesses in the Company’s internal control over financial reporting in connection with these errors and has begun implementing remediation measures, as described in Item 4 of Part I of this Amendment. On August 5, 2025, the Company identified an error in the preparation of its condensed consolidated financial statements for the three months ended March 31, 2025. Specifically, the Company erroneously included the results of operations of its subsidiary, APL, for a prior period rather than for the current quarter. As a result, revenue, cost of sales, and certain operating expenses were overstated, and other related line items in the condensed consolidated balance sheets, statements of operations, statements of stockholders’ equity, and statements of cash flows were misstated. Additionally, the Right-of-Use (ROU) asset under ASC 842 was not recalculated in the originally filed Form 10-Q for Q2 2025, in the originally filed 10-Q/A for Q1 2025, and in the originally filed Forms 10-Q for Q1, Q2, and Q3 2024. The ‘As Restated’ column reflects the updated ROU balances. Cash and Cash Equivalents Cash and cash equivalents include cash on hand, bank deposits, and other short-term, highly liquid investments with three months or less of original maturities. The Company maintains its cash balances at multiple financial institutions, both domestic and foreign. For US financial institutions, the balances do not exceed Federal Deposit Insurance Corporation (FDIC) limits. As of June 30, 2025, and December 31, 2024, the majority of the cash balance was held with non-FDIC financial institutions in Malta, the United Kingdom, Cyprus, and Australia. Restricted Cash — Client Funds Segregated The Company’s regulated brokerage subsidiaries — Alchemy Markets Limited (Malta, MFSA-licensed), Alchemy Prime Limited (UK, FCA-licensed), and AD Advisory Services Pty Ltd (Australia, ASIC-licensed) — hold cash on behalf of clients in segregated bank accounts in accordance with the client-money rules of their respective regulators. These segregated client funds are not available for general corporate use and are matched by a corresponding liability presented as “Client funds payable” on the consolidated balance sheet. In accordance with Accounting Standards Codification (“ASC”) 230-10-50-8, ASC 940 (“Financial Services—Brokers and Dealers”) and SEC Staff Accounting Bulletin Topic 11.M, these balances are classified as restricted cash and presented as a separate line item on the consolidated balance sheet under the caption “Restricted cash — client funds (segregated).” The Company adopted this presentation in connection with the restatement described in this Note and applied the change retrospectively to all periods presented. The following table reconciles the components of cash, cash equivalents, and restricted cash reported on the consolidated balance sheet to the total amounts shown in the consolidated statement of cash flows: SCHEDULE OF CASH EQUIVALENTS AND RESTRICTED CASH <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250630_zlFRjXaBk9Qc" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">June 30, 2025 (Unaudited; Restated)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20241231_znKrc8uSG9R3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31, 2024 (Audited; Restated)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr id="xdx_40C_eus-gaap--Cash_iI_ze6nErcRVYYj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left">Cash and cash equivalents</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">2,316,508</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">13,850,168</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--RestrictedCash_iI_zMGN5HfXb0Bh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Restricted cash — client funds (segregated)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">16,746,750</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">11,526,789</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--CashCashEquivalentsAndRestrictedCash_iI_zMIrTSBaoRY7" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Total cash, cash equivalents, and restricted cash</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">19,063,258</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">25,376,957</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table> Common-Control Transactions and Statement of Cash Flows Classification The Company accounts for business combinations between entities under common control in accordance with ASC 805-50, recognizing the assets and liabilities of the acquired entity at their carrying amounts as of the transaction date, with any difference between the consideration transferred and the carrying value of net assets received recognized as an adjustment to additional paid-in capital. For purposes of the consolidated statements of cash flows, cash consideration paid in common-control acquisitions of businesses is classified as an investing activity, consistent with ASC 230-10-45-13(c), which characterizes payments to acquire equity instruments of, or interests in, other entities as investing activities. The Company applies this classification consistently to all common-control business acquisitions across the periods presented. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Accounts Receivable Accounts Receivable primarily represent the amount from four (4) technology customers. In some cases, customer receivables are due immediately upon demand; however, in most cases, the Company offers net 30 terms, where payment is due in full 30 days after the invoice date. The Company has based the allowance for doubtful accounts on its assessment of the collectability of customer accounts. The Company regularly reviews the allowance by considering historical experience, credit quality, the accounts receivable balances’ age, and economic conditions that may affect a customer’s ability to pay and expected default frequency rates. Trade receivables are written off at the point when they are considered uncollectible. At June 30, 2025, and December 31, 2024, the Management determined that the allowance for doubtful accounts was $22,382 and $22,382, respectively. Bad debt expense for the six months ended June 30, 2025, and the year ended December 31, 2024, was $0 and $0, respectively. Sales, Marketing, and Advertising The Company recognizes sales, marketing, and advertising expenses when incurred. The Company incurred $570,141 and $827,947 in sales, marketing, and advertising costs (“sales and marketing”) for the six months ended June 30, 2025, and 2024. The sales and marketing costs mainly included travel costs for tradeshows, customer meetings, online marketing on industry websites, press releases, and public relations activities. The decrease in sales and marketing expenses is mainly due to lower promotional marketing costs for the six months ended June 30, 2025. The sales, marketing, and advertising expenses represented <span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20250630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__custom--SalesAndMarketingOneMember__srt--MajorCustomersAxis__custom--CustomerMember_zL7YEl1ymeT9" title="Concentration risk, percentage">5.00% and <span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20240630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__custom--SalesAndMarketingOneMember__srt--MajorCustomersAxis__custom--CustomerMember_zgeiN6vZlGg7" title="Concentration risk, percentage">6.62% of the sales for the six months ended June 30, 2025, and 2024. Revenue Recognition On January 1, 2019, the Company adopted ASU 2014-09 Revenue from Contracts with Customers. The majority of the Company’s revenues come from two contracts – IT support and maintenance (‘IT Agreement’) and software development (‘Second Amendment’) that fall within the scope of ASC 606. The Company recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration the Company expects to receive in exchange for those goods or services as per the contract with the customer. As a result, the Company accounts for revenue contracts with customers by applying the requirements of Accounting Standards Codification Topic 606, Revenue from Contracts with Customers (Topic 606), which includes the following steps: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Identify the contract or contracts and subsequent amendments with the customer.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Identify all the performance obligations in the contract and subsequent amendments.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Determine the transaction price for completing performance obligations.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Allocate the transaction price to the performance obligations in the contract.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Recognize the revenue when, or as, the Company satisfies a performance obligation.</td></tr> </table> NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) The Company adopted ASC 606 using the modified retrospective method applied to all contracts not completed as of January 1, 2019. The Company presents results for reporting periods beginning after January 1, 2019, under ASC 606, while prior period amounts are reported following legacy GAAP. In addition to the above guidelines, the Company also considers implementing guidance on warranties, customer options, licensing, and other topics. The Company considers revenue collectability, methods for measuring progress toward complete satisfaction of a performance obligation, warranties, customer options for additional goods or services, non-refundable upfront fees, licensing, customer acceptance, and other relevant categories. The Company accounts for a contract when the Company and the customer (‘parties’) have approved the contract and are committed to performing their respective obligations. Each party can identify its rights, obligations, and payment terms; the contract has commercial substance. The Company will collect all of the considerations. Revenue is recognized when performance obligations are satisfied by transferring control of the promised service to a customer. The Company fixes the transaction price for goods and services at contract inception. The Company’s standard payment terms are net 30 days and, in some cases, due upon receipt of the invoice. The Company considers the change in scope, price, or both as contract modifications. The parties describe contract modification as a change order, a variation, or an amendment. A contract modification exists when the parties approve a modification that either creates new or changes existing enforceable rights and obligations. The Company assumes a contract modification by oral agreement or implied by the customer’s customary business practice when agreed in writing. If the parties to the contract have not approved a contract modification, the Company continues to apply the existing contract’s guidance until the contract modification is approved. The Company recognizes contract modification in various forms –partial termination, an extension of the contract term with a corresponding price increase, adding new goods or services to the contract, with or without a corresponding price change, and reducing the contract price without a change in goods/services promised. At contract inception, the Company assesses the solutions or services, or bundles of solutions and services, obligated in the contract with a customer to identify each performance obligation within the contract and then evaluate whether the performance obligations are capable of being distinct and distinct within the context of the agreement. Solutions and services that are not capable of being distinct and distinct within the contract context are combined and treated as a single performance obligation in determining the allocation and recognition of revenue. For multi-element transactions, the Company allocates the transaction price to each performance obligation on a relative stand-alone selling price basis. The Company determines the stand-alone selling price for each item at the transaction’s inception, involving these multiple elements. Since January 21, 2016 (‘Inception’), the Company has derived its revenues mainly from consulting services, technology solutions, and customized software development. The Company recognizes revenue when it has satisfied a performance obligation by transferring control over a product or delivering a service to a customer. We measure revenue based on the consideration outlined in an arrangement or contract with a customer. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) The Company’s standard performance obligations include the following: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 22%; text-align: center">Performance Obligation</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 24%; text-align: center">Types of Deliverables</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 50%; text-align: center">When Performance Obligation is Typically Satisfied</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif">Consulting Services</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Consulting related to Start-Your-Own-Brokerage (“SYOB”), Start-Your-Own-Prime Brokerage (“SYOPB”), Start-Your-Own-Crypto Exchange (“SYOC”), FX/OTC liquidity solutions, and lead generations.</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">The Company recognizes the consulting revenues when the customer receives services over the contract length. If the customer pays the Company in advance for these services, the Company records such payment as deferred revenue until the Company completes the services.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Technology Services</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Licensing of Condor Risk Management Back Office (“Condor Risk Management”), Condor FX Pro Trading Terminal, Condor Pricing Engine, Crypto Trading Platform (“Crypto Web Trader Platform”), and other cryptocurrency-related solutions.</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Company recognizes ratably over the contractual period that the services are delivered, beginning on the date such service is made available to the customer. Licensing agreements are typically one year in length with an option to cancel by giving notice; customers have the right to terminate their agreements if the Company materially breaches its obligations under the agreement. Licensing agreements do not provide customers with the right to take possession of the software. The Company charges the customers a set-up fee for installing the platform, and implementation activities are insignificant and not subject to a separate fee.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Software Development</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Design and build development software projects for customers, where the Company develops the project to meet the design criteria and performance requirements as specified in the contract.</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">The Company recognizes the software development revenues when the Customer obtains control of the deliverables as stated in the Statement-of-Work contract.</td></tr> </table> The Company assumes that the goods or services promised in the existing contract will be transferred to the customer to determine the transaction price. The Company believes that the contract will not be canceled, renewed, or modified; therefore, the transaction price includes only those amounts to which the Company has rights under the present contract. For example, suppose the Company enters a contract with a customer with an original term of one year and expects the customer to renew it for a second year. In that case, the Company will determine the transaction price based on the initial one-year period. When choosing the transaction price, the company first identifies the fixed consideration, including non-refundable upfront payment amounts. To allocate the transaction price, the Company gives the amount that best represents the consideration that the entity expects to receive for transferring each promised good or service to the customer. The Company allocates the transaction price to each performance obligation identified in the contract on a relatively standalone selling price basis to meet the allocation objective. In determining the standalone selling price, the Company uses the best evidence of the stand-alone selling price that the Company charges to similar customers in similar circumstances. The Company sometimes uses the adjusted market assessment approach to determine the standalone selling price. It evaluates the market in which it sells the goods or services and estimates the price that customers in that market would pay for those goods or services when sold separately. The Company recognizes revenue when or as it transfers the promised goods or services into the contract. The Company considers the “transfers” of the promised goods or services when the customer obtains control of the goods or services. The Company believes a customer “obtains control” of an asset when it can directly use and substantially obtain all the remaining benefits from an asset. The Company recognizes deferred revenue related to services it will deliver within one year as a current liability. The Company presents deferred revenue related to services that the Company will provide more than one year into the future as a non-current liability. According to the contract’s terms and conditions, the Company invoices the customer at the beginning of the month for the month’s services. The invoice amount is due upon receipt. The Company recognizes the revenue at the end of each month, equal to the invoice amount. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Wealth Management AD Advisory Services Pty (ADS), the Company’s wealth management revenue, primarily consists of advisory revenue, commission revenue from insurance products, fees to prepare the statement of advice, rebalancing portfolio, and other financial planning activities. ADS is authorized and regulated by the Australian Securities & Investments Commission (ASIC) to conduct licensing activities in Australia. ASC 606 establishes a five-step model for revenue recognition aimed at enhancing comparability and transparency across entities, industries, and capital markets. The Company only recognizes revenue that reflects the transfer of promised goods or services to customers in exchange for the consideration to which the entity expects to be entitled. For ADS, a contract is an agreement between ADS and a client that creates enforceable rights and obligations, encompassing advisory services, insurance product commissions, and other financial planning activities. Contracts may be written, oral, or implied by customary business practices and are identified when both parties approve the agreement; each party can identify rights regarding the goods or services to be transferred, establish payment terms, the contract has commercial substance, and collection of payment is probable. A performance obligation is a promise in a contract to transfer a distinct good or service to the Customer. For ADS, performance obligations may include: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Providing ongoing financial advisory services,</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Preparing statements of advice,</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Executing portfolio rebalancing,</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Facilitating the purchase of insurance products, and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Offering other specialized financial and estate planning services.</td></tr> </table> We evaluate these services to determine if they are distinct, considering whether the Customer can benefit from the service on its own or with other readily available resources, and if the promise to transfer the service is separately identifiable from other promises in the contract. The transaction price is the amount of consideration ADS expects to receive in exchange for transferring the promised goods or services to the Customer. These services include fixed fees, commissions from insurance products, and variable consideration for performance-based fees. ADS estimates the amount of variable consideration to which it will be entitled in a manner that reflects the likelihood and magnitude of a revenue reversal. If a contract includes more than one performance obligation, ADS allocates the transaction price to each performance obligation based on its standalone selling price. When standalone selling prices are not directly observable, ADS estimates them using methods that may include cost-plus margin, market assessment, or residual approach, considering the Customer’s perceived value of each service. ADS recognizes revenue when (or as) a performance obligation is satisfied, i.e., when the control of the promised good or service is transferred to the Customer. For ongoing services, revenue is recognized over time, reflecting the continuous transfer of services. For services performed at a specific point in time, revenue is recognized upon completion of the service. The pattern of revenue recognition is determined based on when the Customer obtains control of the promised good or service, which, for advisory services, is typically throughout the contract, and for transaction-based services (like insurance commissions or fees for specific planning activities), is at the point in time when the transaction is executed, or the service is rendered. If we receive payments before services, we defer and recognize them as revenue when we are satisfied with our performance obligation. Advisory revenue includes fees charged to clients in advisory accounts for which we are the licensed investment advisor. We bill advisory fees weekly. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Investment and Margin Brokerage Business Alchemy Markets Ltd (Alchemy Malta) and Alchemy Prime Ltd (Alchemy UK) are providers of trading services and solutions specializing in over-the-counter (“OTC”) and exchange-traded markets for European markets. Malta Financial Services Authority (MFSA) regulates Alchemy Malta in authorized countries, including Austria, Belgium, Bulgaria, Cyprus, the Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Liechtenstein, the Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, and Sweden. The Financial Conduct Authority (FCA) regulates Alchemy UK in authorized countries, including England, Scotland, Wales, and Northern Ireland. The Company operates its brokerage business in two segments: retail and institutional (“clients” or “customers”). Through its retail and institutional segment, the Company provides its customers (individuals) around the world with access to a diverse range of global financial markets, including spot forex, precious metals, spread bets, and contracts for difference (“CFDs”) on currencies, commodities, indices, individual equities, cryptocurrencies, bonds, and interest rate products, as well as OTC options. The FCA defines a retail customer as a client who is not a professional or an eligible counterparty. A professional client is an entity that must be authorized or regulated to operate in the financial markets. According to the MFSA, a retail client is a client who is not a professional client or an eligible counterparty. A professional client possesses the knowledge, experience, and expertise to assess risks and make informed investment decisions. We recognize Brokerage (Trading) revenue through the principal model following the guidance outlined in ASC 606, Revenues from Contracts with Customers. The Company primarily generates revenue through market-making and trading execution services for its clients, known as Brokerage (Trading) Revenues. The Brokerage (Trading) revenue is the Company’s largest source of revenue. Brokerage (Trading) revenue comprises revenue from the retail OTC business and the advisory business. OTC trading includes forex trading (“forex”), precious metals trading, CFDs, and spread betting (in markets that do not prohibit such transactions), as well as other financial products. We realize gains or losses when we liquidate customer transactions. We revalue unrealized gains or losses on trading positions at prevailing market rates at the date of the balance sheet. We include them in Receivables from brokers, Payables to customers, and Payables to brokers on the Consolidated Balance Sheets. We record changes in net unrealized gains or losses in Brokerage (Trading) revenue on the Consolidated Statements of Operations and Comprehensive (Loss)/Income. We record Brokerage (Trading) revenue on a trade date basis. We also generate business through an agency model by earning commissions and spreads for executing customer trades. We book these revenues on a trade-date basis. The Company acts as an agent concerning clearing trades, but is the principal on fees paid to introducing brokers. The Company does not assume any market-making risk related to customer trades in this business. Net interest revenue consists primarily of the revenue generated by the Company’s cash and customer cash held at banks, as well as funds on deposit as collateral with the Company’s liquidity providers, less interest paid to the Company’s customers. We record interest revenue and interest expense when earned and incurred, respectively. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Concentrations of Credit Risk Cash Cash and cash equivalents include cash on hand, bank deposits, and other short-term, highly liquid investments with a maturity of three months or less. The Company maintains its cash balances at multiple financial institutions, both domestic and foreign. For US financial institutions, the balances do not exceed Federal Deposit Insurance Corporation (FDIC) limits as of June 30, 2025. However, as of December 31, 2024, the majority of the cash balance was held with non-FDIC financial institutions in Malta, the UK, and other countries. As of June 30, 2025, the Company had $2,316,508 of cash and cash equivalents and $16,746,750 of restricted cash — client funds (segregated), for total cash, cash equivalents, and restricted cash of $19,063,258. As of December 31, 2024, the comparable amounts were $13,850,168, $11,526,789, and $25,376,957, respectively. Revenues For the six months ended June 30, 2025, and 2024, the Company generated $11,396,739 and $12,505,856 in revenues, representing a decrease of over 8.87% from the previous period. It is comprised of three main business segments: Investment and Brokerage, Wealth Management, and Technology and Software Development. Accounts Receivable Accounts Receivable primarily represent the amount from four (4) technology customers. In some cases, customer receivables are due immediately upon demand; however, in most cases, the Company offers net 30 terms, where payment is due in full 30 days after the invoice date. The Company has based the allowance for doubtful accounts on its assessment of the collectability of customer accounts. The Company regularly reviews the allowance by considering historical experience, credit quality, the age of accounts receivable balances, and economic conditions that may affect a customer’s ability to pay, and the expected default frequency rates. Trade receivables are written off when they are considered uncollectible. As of June 30, 2025, and December 31, 2024, management determined that the allowance for doubtful accounts was $22,382 and $22,382, respectively. Bad debt expense for the six months ended June 30, 2025, and the year ended December 31, 2024, was $0 and $0, respectively. Research and Development (R and D) Cost The Company acknowledges that future benefits from research and development (R and D) are uncertain; therefore, we cannot capitalize on R and D expenditures. The GAAP accounting standards require us to expense all research and development expenditures as incurred. For the Three Months ended June 30, 2025, and 2024, the Company incurred R and D costs of $0 and $0. The R and D costs in the previous period were based on an evaluation of the technological feasibility costs of the Condor Investing and Trading App. Legal Proceedings The Company discloses a loss contingency if there is at least a reasonable possibility that a material loss has been incurred. The Company records its best estimate of loss related to pending legal proceedings when the loss is probable, and the amount can be reasonably estimated. The Company can reasonably estimate a range of losses with no best estimate in the range; the Company records the minimum estimated liability. As additional information becomes available, the Company assesses the potential liability related to pending legal proceedings, revises its estimates, and updates its disclosures accordingly. The Company’s legal costs associated with defending itself are recorded as expenses when incurred. On December 23, 2023, the Company received legal correspondence and supporting documents addressed to APSI Holdings Limited (formerly Alchemy Prime Holdings Limited) and FDCTech, Inc. The nature of the legal claims or disputes has not been fully specified in the received correspondence. The Company is assessing the situation and will respond appropriately. While management cannot predict the outcome of these matters, any adverse resolution could potentially have a material impact on the Company’s business, financial condition, and results of operations. The Company intends to defend its interests vigorously and will provide further updates as material developments arise. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Asher Alkoby, et al. v. FDCTech, Inc. On December 9, 2024, Asher Alkoby and other former shareholders of Alchemy Markets Ltd. (“AML”), the Company’s Malta-incorporated broker-dealer subsidiary acquired in June 2023, filed a claim against the Company in the London Circuit Commercial Court (Claim No. LM-2024-000330). The claimants seek approximately $<span id="xdx_90E_eus-gaap--LossContingencyDamagesSoughtValue_pn4n6_c20241209__20241209__us-gaap--TypeOfArrangementAxis__custom--ShareSaleAgreementMember_zAm0H2FDJtw8" title="Loss continency damages sought value">1.02 million in amounts they allege are owed under the Share Sale Agreement, together with rectification of the agreement to render it legally enforceable. Following completion of the acquisition, the Company identified anti-money laundering deficiencies at the subsidiary that had resulted in a 2019 administrative fine by the Malta Financial Intelligence Analysis Unit (“FIAU”), as well as undisclosed loans taken by the previous shareholders from the subsidiary that had not been repaid, resulting in net capital lower than disclosed during negotiations. Based on these findings, the Company withheld the final payment otherwise due to the sellers. The Company has filed a counterclaim seeking a declaration that the Share Sale Agreement is ineffective and unenforceable and repayment of $<span id="xdx_90F_eus-gaap--LossContingencyDamagesAwardedValue_c20241209__20241209__us-gaap--TypeOfArrangementAxis__custom--ShareSaleAgreementMember_zplOQM7CEush" title="Loss contingency damages to be paid value">915,000 previously paid to the sellers. The Company served its Defense and Counterclaim on May 9, 2025. Subsequent to June 30, 2025, on October 17, 2025, the Court granted the claimants permission to amend their claim to include a third claimant. A Costs and Case Management Conference took place on November 17, 2025, at which directions were given for trial, which is scheduled for November 2026. The Company believes it has meritorious defenses and counterclaims and intends to defend the action vigorously. Due to the inherent uncertainty of litigation, the Company cannot predict the outcome of this matter with certainty. Alchemy Markets Ltd. v. Il-Korp għall-Analizi ta’ Informazzjoni Finanzjarja (Ref: 104/2023) On October 19, 2023, AML filed an appeal in the Court of Appeal (Inferior Jurisdiction) in Malta challenging an administrative penalty of €419,997 and a follow-up directive imposed by the FIAU on September 23, 2023. The FIAU penalty was based on a compliance examination conducted between November 25, 2019, and December 5, 2019, before the Company acquired AML and under the different ownership and control of the subsidiary. The appeal challenges the decision-making process leading to the penalty and the law on which it was based, asserts that the penalty is arbitrary and excessive, and contends that certain aspects of the decision are unfounded in law and fact. The case is in the evidentiary production stage pertaining to the Company as appellant. Subsequent to June 30, 2025, a hearing was held on October 24, 2025, for the Company to continue presenting evidence. The Court has scheduled an additional hearing for February 2, 2026, for the FIAU to cross-examine the Company’s witnesses, following which the matter will be adjourned for final legal submissions. The Company believes it has meritorious grounds for the appeal and intends to pursue it vigorously. Alchemy Markets Ltd. v. L-Avukat tal-Istat u Il-Korp għall-Analizi ta’ Informazzjoni Finanzjarja (Ref: 159/2024) On April 2, 2024, AML filed a constitutional challenge before the First Hall Civil Court (Constitutional Jurisdiction) in Malta relating to the same September 23, 2023, FIAU decision described above. The application challenges (i) the composition of the FIAU and its enabling law; (ii) the FIAU’s decision-making processes as allegedly breaching the Company’s fundamental right to a fair hearing; and (iii) the imposition of an administrative penalty of a penal nature without adjudication by an independent court, in alleged breach of the Constitution of Malta. The Company seeks to have the FIAU decision set aside in its entirety. A first procedural hearing took place on May 7, 2024, and the Company has presented its evidence in support of the claim. The First Hall Civil Court (Constitutional Jurisdiction) has, in prior judgments involving other subject persons, characterized FIAU administrative penalties as more akin to penal sanctions and quashed FIAU decisions on that basis, although certain of those judgments have been overturned on appeal. The Company considers that the principles underpinning such prior judgments are applicable to its case. FDCTech, Inc. v. Intelligenceline.com, Fintelegram.com, et al. Subsequent to June 30, 2025, the Company filed a complaint in the Superior Court of California, County of Orange, against the operators of the websites Intelligenceline.com, Fintelegram.com, and Criticalintel.com. The complaint alleges that the defendants published false and defamatory statements accusing the Company of fraud, illegal conduct, and regulatory violations, causing reputational and financial harm, including lost business opportunities, and engaged in an extortion scheme by demanding payment for the removal of defamatory content. The complaint asserts claims for defamation per se, defamation per quod, trade libel, and false light, and seeks damages and injunctive relief. As of the date of this filing, the complaint had not yet been served. A hearing took place on December 15, 2025, on the Company’s motion, following which the court instructed the Company to investigate as to the beneficial owner of Intelligenceline.com. The Company is the plaintiff in this matter. The Company records a liability for loss contingencies when management, in consultation with legal counsel, determines that a loss is probable and the amount can be reasonably estimated. As of June 30, 2025, no amounts have been accrued for the matters described above, as management has determined, in consultation with counsel, that a loss is not probable or, where reasonably possible, cannot be reasonably estimated. The Company is unable to estimate the reasonably possible loss or range of loss, if any, in excess of amounts accrued for the matters described above. The Company believes it has meritorious defenses and counterclaims in the matters in which it is a defendant and intends to defend them vigorously; however, litigation is inherently uncertain, and the Company cannot predict the outcomes with certainty. Other than the matters described above, neither the Company nor any of its subsidiaries is a party to, nor is any of their property the subject of, any material pending legal proceedings other than ordinary routine litigation incidental to the business. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Impairment of Long-Lived Assets The Company reviews long-lived assets for impairment in accordance with FASB ASC 360, Property, Plant, and Equipment. Under the standard, long-lived assets are tested for recoverability whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. An impairment charge is recognized when the asset’s carrying value exceeds the fair value. There were no impairment charges as of June 30, 2025, and December 31, 2024. Provision for Income Taxes The provision for income taxes is determined using the asset and liability method. This method calculates deferred tax assets and liabilities based on the temporary differences between the consolidated financial statement and income tax bases of assets and liabilities using the enacted tax rates applicable each year. The Company utilizes a two-step approach to recognizing and measuring uncertain tax positions (“tax contingencies”). The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount, exceeding 50%, that is likely to be realized upon ultimate settlement. The Company considers various factors when evaluating and estimating its tax positions and benefits, which necessitate periodic adjustments that may not accurately predict actual outcomes. The Company includes interest and penalties related to tax contingencies in the provision for income taxes in the consolidated statements of its operations. The Company’s management does not expect the total amount of unrecognized tax benefits to change significantly in the next twelve (12) months. Software Development Costs According to ASC 985-20, Software development costs, including expenses incurred to develop software sold, leased, or otherwise marketed, are capitalized after establishing technological feasibility, if significant. The Company amortizes the capitalized software development costs using the straight-line method over the estimated useful life of the application software. By the end of February 2016, the Company completed the technical feasibility of the Condor FX Back Office, Condor Pro Multi-Asset Trading Platform Version, and Condor Pricing Engine. The Company established the technical feasibility of the Digital Assets Web Trader Platform in February 2018. The Company completed the technical feasibility of the Condor Investing and Trading App in January 2021. The Company estimates the useful life of the software to be three (3) years. The Company is developing the Condor Investing and Trading App. The Company is currently capitalizing on the costs associated with the development. The R and D costs in the period ending September 30, 2022, were incurred in evaluating the technological feasibility of the Robo Advice Platform. The R and D costs in the period ending December 31, 2022, were incurred while evaluating the technological feasibility of the Condor Investing and Trading App. There were no R and D costs for the three months ending June 30, 2025, and 2024. The Company capitalizes major costs incurred during the application development stage for internal-use software. Convertible Debentures The cash conversion guidance in ASC 470-20, Debt with Conversion and Other Options, is considered when evaluating the accounting for convertible debt instruments, including certain convertible preferred stock classified as a liability, to determine whether the conversion feature should be recognized as a separate component of equity. The cash conversion guidance applies to all convertible debt instruments that, upon conversion, may be settled entirely or partially in cash or other assets where the conversion option is not bifurcated and separately accounted for pursuant to ASC 815. If the conversion features of conventional convertible debt provide a conversion rate below market value, this feature is characterized as a beneficial conversion feature (“BCF”). The Company records BCF as a debt discount in accordance with ASC Topic 470-20, Debt with Conversion and Other Options. In such circumstances, the convertible debt is recorded net of the discount related to the Black-Scholes formula. The Company amortizes the discount to interest expense over the life of the debt using the effective interest method. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Foreign Currency Translation and Re-measurement The Company translates its foreign operations into US dollars in accordance with ASC 830, “Foreign Currency Matters.” Gains or losses resulting from translating the foreign currency financial statements are accumulated as a separate component of accumulated other comprehensive income (“AOCI”) in the Company’s stockholders’ equity and noncontrolling interests. Transaction gains and losses resulting from exchange rate changes on transactions denominated in currencies other than the functional currency of the applicable subsidiary are included in the Consolidated Statements of Income, within “Other (income) expense, net”, in the year in which the change occurs. We have translated the local currencies of ADS, AML, and APL — the Australian Dollar (AUD), the Euro (EUR), and the British Pound (GBP), respectively, into US$1.00 at the following exchange rates for the respective dates: <p id="xdx_899_eus-gaap--ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock_zHtTjXigBKi3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The exchange rate at the reporting end date: SCHEDULE OF EXCHANGE RATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" id="xdx_497_20250630_z57YkwEcqZyc" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">June 30, 2025</td><td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" id="xdx_49E_20241231_zprnTOKiQym5" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">December 31, 2024</td><td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_40A_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--PeriodEndUSDToAUDMember_zyp7ZCA1toPg" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 62%; text-align: justify">USD: AUD</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right">1.5193</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right">1.6168</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--PeriodEndUSDToEURMember_zgKhdtZWVkG9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">USD: EUR</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.8484</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.9662</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--PeriodEndUSDToGBPMember_zuHAmGoJA8Qh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">USD: GBP</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.7282</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.7990</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table> Average exchange rate for the period: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" id="xdx_498_20250331_zjMIBhCCTgSl" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Q1 2025</td><td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" id="xdx_497_20250630_zI8ssbHDL9f9" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Q2 2025</td><td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_409_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToAUDMember_z3l0ItDV1VKi" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 62%; text-align: justify">USD: AUD</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right">1.5939</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right">1.5605</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToEURMember_zxWuQCjA1d9l" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">USD:EUR</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.9507</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.8814</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToGBPMember_zGI5OVYONaj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">USD: GBP</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.7944</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.7489</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToGBPMember_z6kwhVKkzsxi" style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: justify">Foreign currency exchange rate, translation</td><td style="font: 10pt Times New Roman, Times, Serif; display: none"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: right">0.7944</td><td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; display: none"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: right">0.7489</td><td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: left"> </td></tr> </table> ADS’ functional currency is AUD, and the reporting currency is the US dollar. AML’s functional currency is the EUR, and its reporting currency is the US dollar. APL’s functional currency is GBP, and its reporting currency is US dollars. The Company translates its records into USD as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Assets and liabilities at the rate of exchange in effect at the balance sheet date</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Equities at the historical rate</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Revenue and expense items at the average rate of exchange prevailing during the period</td></tr> </table> NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Fair Value The Company uses current market values to recognize certain assets and liabilities at a fair value. The fair value is the estimated price at which the Company can sell the asset or settle a liability in an orderly transaction to a third party under current market conditions. The Company uses the following methods and valuation techniques for deriving fair values: Market Approach – The market approach uses the prices associated with actual market transactions for similar or identical assets and liabilities to derive a fair value. Income Approach – The income approach utilizes estimated future cash flows or earnings, adjusted by a discount rate that reflects the time value of money and the risk of not achieving the cash flows, to derive a discounted present value. Cost Approach – The cost approach uses the estimated cost to replace an asset, adjusted for the obsolescence of the existing asset. The Company ranks the fair value hierarchy of information sources from Level 1 (the best) to Level 3 (the worst). The Company uses these three levels to select inputs for valuation techniques: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center">Level I</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center">Level 2</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center">Level 3</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 1 is a quoted price for an identical item in an active market on the measurement date. Level 1 is the most reliable evidence of fair value and is used whenever this information is available.</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 2 is directly or indirectly observable inputs other than quoted prices. An example of a Level 2 input is a valuation multiple for a business unit, based on the sales, EBITDA, or net income of comparable companies.</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 3 is an unobservable input. It may include the company’s data, adjusted for other reasonably available information. Examples of a Level 3 input are an internally generated financial forecast.</td></tr> </table> Basic and Diluted Income (Loss) per Share The Company follows ASC 260, Earnings Per Share, to account for earnings per share. Basic earnings per share (“EPS”) calculations are determined by dividing net loss by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. As of June 30, 2025, and 2024, the Company had weighted 423,084,729 and 389,659,315 basic and dilutive shares issued and outstanding. During the period ended June 30, 2025, common stock equivalents were anti-dilutive due to the net loss and were accordingly excluded from the computation. During the period ended June 30, 2024, common stock equivalents were anti-dilutive due to the net loss and were accordingly excluded from the computation. Reclassifications We have reclassified certain amounts from the prior period to conform to the current year’s presentation. None of these classifications impacted reported operating or net loss for any presented period. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Recent Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606), which supersedes the revenue recognition requirements in Topic 605, Revenue Recognition, including most industry-specific requirements. ASU 2014-09 establishes a five-step revenue recognition process; an entity will recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. ASU 2014-09 also requires enhanced disclosures regarding the nature, amount, timing, and uncertainty of revenues and cash flows from customers’ contracts. In August 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date, which defers the effective date of ASU 2014-09 by one (1) year. The Company adopted ASC 606 using the modified retrospective method, applying it to all contracts not completed as of January 1, 2019. The Company presents results for reporting periods beginning after January 1, 2019, under ASC 606, while prior period amounts are reported in accordance with legacy GAAP. Refer to Note 2, Revenue from Major Contracts with Customers, for further discussion on the Company’s accounting policies for revenue sources within the scope of ASC 606.

Basis of Presentation and Principles of Consolidation The accompanying consolidated financial statements include the accounts of FDCTech, Inc. and its wholly-owned subsidiaries. We have eliminated all intercompany balances and transactions. The Company has prepared the consolidated financial statements consistent with the accounting policies adopted by the Company in its financial statements. The Company has measured and presented its consolidated financial statements in US Dollars, the currency of the primary economic environment in which it operates (also known as its functional currency).

Financial Statement Preparation and Use of Estimates The Company prepared consolidated financial statements according to accounting principles generally accepted in the United States of America (“GAAP”). The preparation of consolidated financial statements in conformity with GAAP requires management to make certain estimates, judgments, and assumptions. This could impact the reported amounts of assets and liabilities, as well as the related disclosures, at the date of the consolidated financial statements, and the reported amounts of revenue and expenses for the periods presented. Estimates include revenue recognition, the allowance for doubtful accounts, website and internal-use software development costs, recoverability of intangible assets with finite lives, and other long-lived assets. Actual results could materially differ from these estimates. Actual results and outcomes may differ from management’s estimates and assumptions due to risks and uncertainties, including uncertainty in the current economic environment due to the coronavirus (“COVID-19”).

Defined Terms In these consolidated financial statements and the related notes, the terms “Restricted cash — client funds (segregated),” “client funds,” and “client money” are used interchangeably to refer to amounts held by the Company’s regulated brokerage subsidiaries on behalf of clients in segregated accounts pursuant to applicable regulatory requirements, presented on the consolidated balance sheets as a separately captioned restricted cash line item with an equal and offsetting client funds payable liability.

Restatement of Previously Issued Financial Statements Subsequent to the issuance of the Company’s Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2025 (the “Original Q2 2025 Form 10-Q”), the Company identified errors in its previously issued unaudited condensed consolidated financial statements. The errors related principally to (i) the presentation of cash and restricted cash held on behalf of clients, (ii) the classification of a subscription receivable as a current asset rather than as a reduction of stockholders’ equity, (iii) the recognition and measurement of right-of-use (“ROU”) lease assets and related operating lease liabilities under ASC 842, (iv) the classification of certain costs within cost of sales and operating expenses, and (v) the classification of related-party advances and the effect of exchange rates within the statement of cash flows. As a result, the Company has restated its unaudited condensed consolidated balance sheets as of June 30, 2025, and June 30, 2024, and its related unaudited condensed consolidated statements of operations and cash flows for the three and six months then ended. Accordingly, the previously issued financial statements contained in the Original Q2 2025 Form 10-Q should no longer be relied upon. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Description of Restatement Adjustments (a) Cash and restricted cash. The Original Q2 2025 Form 10-Q presented cash and cash equivalents on a combined basis, including amounts held in a segregated capacity on behalf of clients. The restated financial statements separately present Cash and cash equivalents and Restricted cash (client funds), with a corresponding Client/customer funds payable liability. This change in presentation had no effect on total current assets or net loss for any period presented. (b) Subscription receivable. The Company had previously classified a subscription receivable of $8,200,000 as a current asset. Because the related shares had not yet been issued and consideration had not been received, the amount has been reclassified as a reduction of stockholders’ equity (contra-equity) of $8,000,000 as of June 30, 2025, and $8,200,000 as of June 30, 2024, in accordance with SEC staff guidance on subscription receivables. (c) Right-of-use lease assets and operating lease liabilities. The Original Q2 2025 Form 10-Q did not give effect to the recalculation of ROU assets and related operating lease liabilities under ASC 842. The restated financial statements record an ROU asset and current and non-current operating lease liabilities. As of June 30, 2024, this resulted in an increase of $<span id="xdx_902_ecustom--IncreaseDecreaseInRightOfUseAssetLease_c20240101__20240630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_z0GFwmkbhis1" title="Increase in right of use of asset">1,052,867 in the ROU asset and $<span id="xdx_90F_eus-gaap--IncreaseDecreaseInOperatingLeaseLiability_c20240101__20240630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zmmtXJA69q1j" title="Increase in operating lease liability">879,052 in total operating lease liabilities, with the net effect recorded in accumulated deficit. (d) Equity — common shares and additional paid-in capital. The restated financial statements reflect 500,000 shares of common stock issued in October 2021 that had not previously been recorded in the share register, increasing the par value of common stock by $50 and additional paid-in capital by $54,700 as of June 30, 2024. (e) Noncontrolling interest and accumulated other comprehensive income. The restated financial statements correct the prior allocation of net income (loss) and other comprehensive income (loss) between the controlling interest of FDCTech, Inc. and the noncontrolling interest in ADS in accordance with ASC 810-10 and ASC 220-10-45-5. The corrected allocation reflects the noncontrolling interest’s 49% share of ADS’s net income (loss) and foreign currency translation, together with a re-measurement adjustment to the noncontrolling interest balance recorded directly to equity through general ledger account 3010. The accumulated other comprehensive income (loss) attributable to FDCTech, Inc. stockholders has been correspondingly restated to exclude the noncontrolling interest’s allocable portion. Impact on the Condensed Consolidated Balance Sheets As of June 30, 2025, the restatement decreased total assets, total liabilities, and stockholders’ equity from $47,520,040, as previously reported, to $<span id="xdx_900_ecustom--TotalAssetsAndLiabilitiesAndStockholdersEquity_iI_c20250630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zcwVvdfANGQl" title="Total assets, total liabilities, and stockholders' equity">31,659,210, as restated, a decrease of $<span id="xdx_90B_ecustom--TotalAssetsAndLiabilitiesAndStockholdersEquity_iI_c20250630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_z3K9kYdedBi" title="Total assets, total liabilities, and stockholders' equity">15,860,830. The principal components were the gross-up reversal of client cash and the related Client funds payable (a decrease of $7,074,201 in that liability, with cash and restricted cash combined of $19,063,258 as restated versus $26,195,817 as reported), the $8,000,000 subscription receivable reclassification to contra-equity, and an $801,778 reduction in Related party receivable. Total stockholders’ equity attributable to FDCTech decreased from $16,201,884 to $8,226,039. Including noncontrolling interest of $41,608, total stockholders’ equity as restated was $8,267,647. Impact on the Condensed Consolidated Statements of Operations The restatement reclassified $310,884 for the three months and $495,168 for the six months ended June 30, 2025, from Brokerage (trading) cost of sales to Technology and software cost of sales; total cost of sales was unchanged. Technology and software revenue decreased $<span id="xdx_90F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250401__20250630__srt--ProductOrServiceAxis__custom--TechnologyAndSoftwareRevenueMember__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_z5rf5x9DjZR4" title="Technology & software"><span id="xdx_90D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250101__20250630__srt--ProductOrServiceAxis__custom--TechnologyAndSoftwareRevenueMember__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zTu4YQAfeO8j" title="Technology & software">15,612 for both the three- and six-month 2025 periods. Operating expenses decreased $13,953 (three months) and $17,545 (six months) for 2025, and $46,255 (three months) and $119,065 (six months) for the 2024 periods. As a result, net loss for the three months ended June 30, 2025, changed from $(423,797), as reported, to $(425,456), as restated; and for the six months ended June 30, 2025, from $<span id="xdx_901_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_c20250101__20250630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zmrKK5WoWNc1" title="Income (loss) before provision for income taxes">(319,249) to $<span id="xdx_90F_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_c20250101__20250630_zOIm025134Wc" title="Income (loss) before provision for income taxes">(111,334), an improvement of $<span id="xdx_906_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_c20250101__20250630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zq0fFNfDSzXh" title="Income (loss) before provision for income taxes">207,915 driven primarily by a $205,981 reduction in other expense. Net loss for the three months ended June 30, 2024, changed from $(1,045,275) to $(999,020), and for the six months ended June 30, 2024, from $(211,830) to $(92,765), in each case reflecting the lower operating expenses described above. Impact on the Condensed Consolidated Statements of Cash Flows For the six months ended June 30, 2025, net cash used in operating activities changed from $<span id="xdx_907_eus-gaap--NetCashProvidedByUsedInOperatingActivities_c20250101__20250630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zHH7ZqTCNJN9" title="Net cash provided by (used in) operating activities">(3,164,373), as reported, to $(2,894,238), as restated (a change of $<span id="xdx_901_eus-gaap--NetCashProvidedByUsedInOperatingActivities_c20250101__20250630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zx6UKJp3oFZ8" title="Net cash provided by (used in) operating activities">270,135); net cash provided by (used in) financing activities changed from $<span id="xdx_909_eus-gaap--NetCashProvidedByUsedInFinancingActivities_c20250101__20250630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zwbmTXodEOrc" title="Net cash used in from financing activities">2,633,441 to $(5,158,793) (a change of $<span id="xdx_90A_eus-gaap--NetCashProvidedByUsedInFinancingActivities_iN_di_c20250101__20250630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zcnGD7qoBoWb" title="Net cash used in from financing activities">7,792,234), driven principally by the classification of related-party advances ($5,207,274 of net repayments, as restated, versus $2,506,553 of net advances, as reported). The net decrease in cash for the period was $<span id="xdx_90B_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_c20250101__20250630_zcnYOfMGgEr" title="Net increase (decrease) in cash">(6,313,699), as restated, versus an increase of $<span id="xdx_905_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_c20250101__20250630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zAdbaQD1ro8i" title="Net increase (decrease) in cash">1,414,428, as reported, and ending cash was $<span id="xdx_905_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iI_c20250630_zsN4akc8K3e8" title="Cash and cash equivalents, and restricted cash at end of the period">19,063,258, as restated, versus $<span id="xdx_90E_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iI_c20250630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zL4czc0i4bh" title="Cash and cash equivalents, and restricted cash at end of the period">26,195,817, as reported, consistent with the balance sheet presentation described above. The restatement also reclassified the effect of exchange rate changes on cash, which was previously presented within investing activities, to a separate line item. These changes affected classification within the statements of cash flows and did not change the Company’s reported total cash. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) SCHEDULE OF RESTATEMENT FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="2" id="xdx_494_20250630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zRgv48hCVyng" style="font-size: 10pt; font-weight: bold; text-align: center">As Previously</td><td style="font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="2" id="xdx_490_20250630_zfgVKa76CYSd" style="font-size: 10pt; font-weight: bold; text-align: center">As</td><td style="font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="2" id="xdx_493_20250630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_znrwr0TfNCs5" style="font-size: 10pt; font-weight: bold; text-align: center">Difference</td><td style="font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Reported (A)</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Restated (B)</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">(B) - (A)</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; text-align: left">CONSOLIDATED BALANCE SHEETS</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-style: italic">As of June 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_zZrjjZwF1CUi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; font-size: 10pt; text-align: left">Cash and cash equivalents</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 14%; font-size: 10pt; text-align: right">26,195,817</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 14%; font-size: 10pt; text-align: right">2,316,508</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 14%; font-size: 10pt; text-align: right">(23,879,309</td><td style="width: 1%; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--RestrictedCashAndCashEquivalentsAtCarryingValue_iI_zV0YMfJ7o1Ki" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Restricted cash (client funds, segregated)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">16,746,750</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">16,746,750</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--CashAndCashEquivalentsRestrictedCash_iI_zBmduWRCtzz7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-style: italic; text-align: left">Cash + Restricted (combined)</td><td style="font-size: 10pt; font-style: italic"> </td> <td style="font-size: 10pt; font-style: italic; text-align: left">$</td><td style="font-size: 10pt; font-style: italic; text-align: right">26,195,817</td><td style="font-size: 10pt; font-style: italic; text-align: left"> </td><td style="font-size: 10pt; font-style: italic"> </td> <td style="font-size: 10pt; font-style: italic; text-align: left"> </td><td style="font-size: 10pt; font-style: italic; text-align: right">19,063,258</td><td style="font-size: 10pt; font-style: italic; text-align: left"> </td><td style="font-size: 10pt; font-style: italic"> </td> <td style="font-size: 10pt; font-style: italic; text-align: left"> </td><td style="font-size: 10pt; font-style: italic; text-align: right">(7,132,559</td><td style="font-size: 10pt; font-style: italic; text-align: left">)</td></tr> <tr id="xdx_40B_ecustom--SubscriptionReceivableCurrentAsset_iI_zCbkbXpFfyz7" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Subscription receivable</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">8,200,000</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(8,200,000</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--PrepaidExpenseCurrent_iI_zap7GpdWbyO5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Prepaid — current</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">520,730</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">499,635</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(21,095</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_402_ecustom--RelatedPartyReceivable_iI_z14z3GYtwWsi" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Related party receivable</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">7,656,255</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">6,854,477</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(801,778</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--AssetsCurrent_iI_zIokBtQzJtPc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Total Current assets</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">42,663,622</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">26,508,190</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold; text-align: right">(16,155,432</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--PrepaidExpenseNoncurrent_iI_zI0lkrnSaut3" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Prepaid — non-current</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">21,095</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">21,095</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OperatingLeaseRightOfUseAsset_iI_z4tQYjoMbuRj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Right of use (lease)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">623,399</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">896,906</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">273,507</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--Assets_iI_zra3ZTOjJYda" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Total assets</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">47,520,040</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">31,659,210</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold; text-align: right">(15,860,830</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--LiabilitiesAbstract_iB_zeYuxC0ZXmz4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold">Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--CurrentLiabilities_zSnbE7YwICW7" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-style: italic; text-align: left">Current liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--LinesOfCreditCurrent_iI_zbr5tNd3giTh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Line of credit</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">260,238</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">181,831</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(78,407</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--RelatedPartyAdvances_iI_zvqH9Dp0RtJ7" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Related party advances</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">3,517,941</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">2,785,566</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(732,375</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_404_ecustom--ClientFundsPayable_iI_zuJJ7gXREdu4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Client / Customer funds payable</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">23,820,951</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">16,746,750</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(7,074,201</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--OperatingLeaseLiabilityCurrent_iI_zvULgzwp92J9" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Operating lease liability, current</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">408,186</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">190,850</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(217,336</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--LiabilitiesCurrent_iI_zi78i6oLQXRd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Total Current liabilities</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">30,461,587</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">22,359,268</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(8,102,319</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_z3uYChkx5QW2" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Operating lease liability, non-current</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">215,213</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">432,547</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">217,334</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--Liabilities_iI_zGrdU0m8c1Ua" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Total liabilities</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">31,276,548</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">23,391,563</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(7,884,985</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--StockholdersEquityAbstract_iB_zeNH5YIFM1T7" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Stockholders’ Equity (Deficit):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--CommonStockValue_iI_z937QhQdebd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Common stock</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">42,258</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">42,308</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">50</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--AdditionalPaidinCapitalCommonSeriesSeriesB_iI_zCT7IA65Hmp3" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Additional paid-in capital (Common, Series A, Series B)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">18,791,420</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">18,459,603</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(331,817</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_402_ecustom--SubscriptionReceivable_iI_zvRg1YCV888f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Subscription receivable (contra-equity)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(8,000,000</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(8,000,000</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iI_ziXrQnW862Kg" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Accumulated other comprehensive income (loss)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">284,165</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">264,654</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(19,511</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--RetainedEarningsAccumulatedDeficit_iI_zXib8B0PKPI6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Accumulated deficit</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(2,916,646</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(2,541,213</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">375,433</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--StockholdersEquity_iI_zsSjAqCofbu8" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Total FDCTech stockholders’ equity</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold; text-align: right">16,201,884</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold; text-align: right">8,226,039</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(7,975,845</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--LiabilitiesAndStockholdersEquity_iI_zL0GHGdDxwl6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Total liabilities & stockholders’ equity</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold; text-align: right">47,520,040</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold; text-align: right">31,659,210</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(15,860,830</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; text-align: left">CONSOLIDATED STATEMENTS OF OPERATIONS</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49B_20250401__20250630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zL7o5Ht2iekg" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20250401__20250630_zGwPKZQ32Uhj" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49B_20250401__20250630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zM86B9Zf6gB1" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-style: italic">Three Months Ended June 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__us-gaap--TechnologyServiceMember_zFulYUXjqkL3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; font-size: 10pt; text-align: left">Technology & software</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 14%; font-size: 10pt; text-align: right">1,193,827</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 14%; font-size: 10pt; text-align: right">1,178,215</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 14%; font-size: 10pt; text-align: right">(15,612</td><td style="width: 1%; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zqblIIfwyUSe" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Total revenue</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">5,435,403</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">5,419,791</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(15,612</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--CostOfRevenueAbstract_iB_zHFrMF6mm1Zd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold">Cost of sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--CostOfGoodsAndServicesSold_hsrt--ProductOrServiceAxis__us-gaap--TechnologyServiceMember_z1bxgmYp46be" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Technology & software</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">310,884</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(310,884</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--CostOfGoodsAndServicesSold_hsrt--ProductOrServiceAxis__custom--TradingRevenuesMember_zvpeaKCBRSb1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Brokerage (Trading)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">1,319,438</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">1,630,322</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">310,884</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--GrossProfit_iT_zCrmK3mhmIW7" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Gross Profit</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">2,321,310</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">2,305,698</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(15,612</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--OperatingExpensesAbstract_iB_zpQ7q2ozzsqf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Operating expenses:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--GeneralAndAdministrativeExpense_zfs319NbarQ4" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">General and administrative</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">2,144,328</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">2,135,030</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(9,298</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--SellingAndMarketingExpense_z8uEvmO6V8e9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Sales and marketing</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">298,592</td><td style="font-size: 10pt; text-align: left"></td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">293,937</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(4,655</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--OperatingExpenses_iT_zN3vo3ubRWNd" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Total operating expenses</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">2,486,196</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">2,472,243</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(13,953</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--OperatingIncomeLoss_zBln7YKPe8Bl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Operating income (loss)</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(164,886</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(166,545</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(1,659</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--ProfitLoss_zTsgONH5kmj5" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Net income (loss)</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(423,797</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(425,456</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(1,659</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: italic 10pt Times New Roman, Times, Serif">Six Months Ended June 30, 2025</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_49E_20250101__20250630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zPoLhxSMjvX9" style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_49A_20250101__20250630_zNMhzUeylz1d" style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_492_20250101__20250630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zQqGq97HhSUd" style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__us-gaap--TechnologyServiceMember_zt6zwE4iEXpg" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 46%; text-align: left">Technology & software</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">2,007,574</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">1,991,962</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">(15,612</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_i01_zJ1uoYAcwFSj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Total revenue</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">11,412,351</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">11,396,739</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(15,612</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--CostOfGoodsAndServicesSold_i01_hsrt--ProductOrServiceAxis__us-gaap--TechnologyServiceMember_zXtX0cSvGQLe" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Technology and software</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">495,168</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(495,168</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--CostOfGoodsAndServicesSold_i01_hsrt--ProductOrServiceAxis__custom--TradingRevenuesMember_z3e48NMtS2J1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Brokerage (Trading)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,902,716</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,397,884</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">495,168</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--GrossProfit_iT_zRgwjAjnV1dd" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Gross Profit</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">5,180,869</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,165,257</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">(15,612</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--OperatingExpensesAbstract_iB_zxXsqi2q2mK6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Operating expenses:</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--GeneralAndAdministrativeExpense_i01_zTwU6UWeVIne" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">General and administrative</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,284,598</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,271,708</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(12,890</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--SellingAndMarketingExpense_i01_zq7kmX5ePGh2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Sales and marketing</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">574,796</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">570,141</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(4,655</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--OperatingExpenses_i01T_z6WJMRiuu394" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Total operating expenses</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,941,502</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,923,957</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(17,545</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Operating income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">239,367</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">241,300</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,933</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Other income (expense)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(574,084</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(368,103</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">205,981</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--NonoperatingIncomeExpense_i01T_zX2FGA6iu3wh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Total other income (expense)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(558,616</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(352,634</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">205,982</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--ProfitLoss_iT_zuzNMMBFy4g8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Net income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(319,249</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(111,334</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">207,915</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">CONSOLIDATED STATEMENTS OF CASH FLOWS</td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20250101__20250630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zA7n4EEzHrYh" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20250101__20250630_zvQczFpKY58f" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20250101__20250630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zQeUf9LMQeI1" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic">Six Months Ended June 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--ProfitLoss_iT_zrqJO3gzSiR6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Net income (loss)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(319,249</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(111,334</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">207,915</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--IssuanceOfStockAndWarrantsForServicesOrClaims_i01_z35ICPG6VoW7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Common stock issued for services</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">49,299</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">35,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(14,099</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_ecustom--SeriesBPreferredIssuedForServices_i01_zMPDmlQqFXUb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Series B Preferred issued for services</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">14,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">14,099</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--IncreaseDecreaseInNotesReceivableCurrent_i02N_di_z2TCHqYiYDF4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Related party receivable</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(5,241,430</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(5,172,027</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">69,403</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--IncreaseDecreaseInOperatingLeaseLiability_i02_zIQz25pQvgx4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating lease</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(88,529</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(88,531</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--IncreaseDecreaseInRightOfUseAssetLease_i02N_di_zn8UeGq1hcm1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Right of use of assets (lease)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">88,529</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">81,348</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(7,181</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--NetCashProvidedByUsedInOperatingActivities_i01T_zxvx26pgXOX1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net cash used in operating activities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(3,164,373</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">(2,894,238</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">270,135</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 12pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--NetCashProvidedByUsedInInvestingActivitiesAbstract_iB_zM5qf4Gtecuc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Investing Activities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--PaymentsToAcquireEffectOfExchangeRates_i01N_di_zMGMvbk4cRcg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Effect of exchange rates (in investing per filed)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">337,435</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">337,435</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--PaymentsForProceedsFromChangesInPaidinCapital_i01N_di_zbucPjNxdzM3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Changes in paid-in capital</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,735,912</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,529,884</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(206,028</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--NetCashProvidedByUsedInInvestingActivities_i01T_zcVkUDNgA1Q5" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Net cash from investing activities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,945,360</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,401,897</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(543,463</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--NetCashProvidedByUsedInFinancingActivitiesAbstract_iB_zok9sui3pyGc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Financing Activities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ProceedsFromRepaymentsOfLinesOfCredit_i01_zog1ZUtc6vXj" style="vertical-align: bottom; background-color: White"> <td>Line of credit</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">144,901</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">66,494</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(78,407</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--ProceedsFromRepaymentsOfRelatedPartyDebt_i01_zyo3UxnLmMB" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Related party advances</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,506,553</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(5,207,274</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(7,713,827</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--ProceedsFromPaymentsToMinorityShareholders_i01_zM8pujIj7LA9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Noncontrolling interest</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(8,989</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(8,989</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"></td></tr> <tr id="xdx_404_eus-gaap--NetCashProvidedByUsedInFinancingActivities_i01T_zp6LtfiL7pO1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net cash from financing activities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,633,441</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(5,158,793</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(7,792,234</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_iT_z4FvdOkKCbg6" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Net increase (decrease) in cash</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,414,428</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(6,313,699</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(7,728,127</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iS_zqZIT7sSqZcb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Cash and cash equivalents, and restricted cash at beginning of the period</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">24,781,389</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">25,376,957</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">595,568</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iE_zQ8SsLIUe5i7" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Cash and cash equivalents, and restricted cash at end of the period</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">26,195,817</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">19,063,258</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(7,132,559</td><td style="text-align: left">)</td></tr> </table> NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) As of June 30, 2024 Impact on the Condensed Consolidated Balance Sheets As of June 30, 2024, the restatement decreased total assets and total liabilities and stockholders’ equity from $<span id="xdx_90E_ecustom--TotalAssetsAndLiabilitiesAndStockholdersEquity_iI_c20240630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zQlqUHrbzbJh" title="Total assets, total liabilities, and stockholders' equity">47,256,601, as previously reported, to $40,109,468, as restated, a decrease of $<span id="xdx_90D_ecustom--TotalAssetsAndLiabilitiesAndStockholdersEquity_iI_c20240630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zpZp3fJXYqj6" title="Total assets, total liabilities, and stockholders' equity">7,147,133, comprising the $8,200,000 subscription receivable reclassification to contra-equity offset by the $1,052,867 ROU asset recognition. Total operating lease liabilities increased by $<span id="xdx_903_eus-gaap--IncreaseDecreaseInOperatingLeaseLiability_c20240101__20240630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zVAxuE7NunCa" title="Increase in operating lease liability">879,052 and accumulated deficit decreased (improved) by $119,065, from $(2,834,639) to $(2,715,574). Impact on the Condensed Consolidated Statements of Operations With respect to the comparative 2024 periods, the restatement reduced general and administrative expense by $<span id="xdx_900_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240401__20240630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zi6SCvG0OAge" title="General and administrative">46,255 for the three months and $<span id="xdx_907_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240101__20240630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zBEcPaYWXcP3" title="General and administrative">119,065 for the six months ended June 30, 2024, with no change to revenue or total cost of sales. As a result, net loss for the three months ended June 30, 2024 decreased from $(1,045,275), as reported, to $(999,020), as restated, and net loss for the six months ended June 30, 2024 decreased from $(211,830) to $(92,765). The $119,065 reduction in the six-month net loss is the principal component of the $119,065 decrease in accumulated deficit as of June 30, 2024 described above. Impact on the Condensed Consolidated Statements of Cash Flows For the six months ended June 30, 2024, the restatement did not change the Company’s net increase in cash of $490,396 but reclassified amounts among the operating, investing and financing categories. Net cash provided by operating activities changed from $<span id="xdx_906_eus-gaap--NetCashProvidedByUsedInOperatingActivities_c20240101__20240630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zFfqnA0YC4G8" title="Net cash provided by (used in) operating activities">438,368, as reported, to $412,201, as restated (a change of $<span id="xdx_902_eus-gaap--NetCashProvidedByUsedInOperatingActivities_iN_di_c20240101__20240630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zXlG7Hizfdx5" title="Net cash provided by (used in) operating activities">26,167), reflecting the removal of $26,167 of software amortization from operating add-backs and its presentation within capitalized software, together with the effect of the ASC 842 right-of-use asset and operating lease liability recalculation described above. Net cash provided by investing activities changed from $<span id="xdx_905_eus-gaap--NetCashProvidedByUsedInInvestingActivities_c20240101__20240630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z8PGveDiJIc" title="Net cash from investing activities">700,358 to $971,465 (a change of $<span id="xdx_90A_eus-gaap--NetCashProvidedByUsedInInvestingActivities_c20240101__20240630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zixFQDV6nLli" title="Net cash from investing activities">271,107), and net cash used in financing activities was $(648,330), as restated, unchanged from as reported, with $26,544 reclassified between noncontrolling interest line items within financing activities. The effect of exchange rate changes on cash of $<span id="xdx_90A_eus-gaap--EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_c20240101__20240630_z2WxcbWx35oe" title="Effect of exchange rates">(244,940), as restated, was presented as a separate line item rather than within investing activities. The restatement also reclassified the effect of exchange rate changes on cash, which was previously presented within investing activities, to a separate line item. These changes affected classification within the statements of cash flows and did not change the Company’s reported total cash. <div id="xdx_C0D_gL3SOECAPPATB-BX_zXsCwAZWVD3a"> <table cellpadding="0" cellspacing="0" id="xdx_308_134_zo9kyFtQKDw2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SCHEDULE OF RESTATEMENT FINANCIAL STATEMENTS (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" id="xdx_490_20240630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zQATEKYmyfc5" style="text-align: center">As Previously</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" id="xdx_492_20240630_zF0wBfvwvgE" style="text-align: center">As</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" id="xdx_491_20240630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_z8j2GguG8B5d" style="text-align: center">Difference</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Reported (A)</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Restated (B)</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">(B) - (A)</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%">CONSOLIDATED BALANCE SHEETS</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"> </td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"> </td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"> </td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>As of June 30, 2024</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr id="xdx_408_eus-gaap--AssetsCurrentAbstract_iB_zfkWgGWNPIad" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Current assets:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr id="xdx_40E_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_zlIlNjcoUube" style="background-color: White"> <td style="vertical-align: bottom">Cash and cash equivalents</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">31,806,857</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">1,951,165</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(29,855,692</td> <td style="vertical-align: bottom">)</td></tr> <tr id="xdx_408_eus-gaap--RestrictedCashAndCashEquivalentsAtCarryingValue_iI_zOyt5rl5dDz4" style="background-color: rgb(204,238,255)"> <td style="vertical-align: bottom">Restricted cash (client funds, segregated)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">29,855,692</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">29,855,692</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_406_ecustom--CashAndCashEquivalentsRestrictedCash_iI_zbk1yeiM6gT7" style="background-color: White"> <td style="vertical-align: bottom">Cash + Restricted (combined)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">31,806,857</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">31,806,857</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_40B_ecustom--SubscriptionReceivableCurrentAsset_iI_zNBMlI3bNNvj" style="background-color: rgb(204,238,255)"> <td style="vertical-align: bottom">Subscription receivable</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">8,200,000</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(8,200,000</td> <td style="vertical-align: bottom">)</td></tr> <tr id="xdx_40D_eus-gaap--AssetsCurrent_iI_zSS9wiNYFbyc" style="background-color: White"> <td style="vertical-align: bottom">Total Current assets</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">41,412,956</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">33,212,956</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(8,200,000</td> <td style="vertical-align: bottom">)</td></tr> <tr id="xdx_403_eus-gaap--OperatingLeaseRightOfUseAsset_iI_ztxL6rfRZeYj" style="background-color: rgb(204,238,255)"> <td style="vertical-align: bottom">Right of use (lease)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">1,052,867</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">1,052,867</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_404_eus-gaap--Assets_iI_zaJRGHfNWrb1" style="background-color: White"> <td style="vertical-align: bottom">Total assets</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">47,256,601</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">40,109,468</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(7,147,133</td> <td style="vertical-align: bottom">)</td></tr> <tr id="xdx_400_eus-gaap--LiabilitiesAbstract_iB_z9sfS52R6A4b" style="background-color: rgb(204,238,255)"> <td style="vertical-align: bottom">Liabilities</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_401_eus-gaap--LiabilitiesCurrentAbstract_iB_z1f7tm7UDoxb" style="background-color: White"> <td style="vertical-align: bottom">Current liabilities:</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingLeaseLiabilityCurrent_iI_zWiALSbpbQFa" style="background-color: rgb(204,238,255)"> <td style="vertical-align: bottom">Operating lease liability, current</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">255,654</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">255,654</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_40A_eus-gaap--LiabilitiesCurrent_iI_ztEj0IQR2fF6" style="background-color: White"> <td style="vertical-align: bottom">Total Current liabilities</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">32,558,552</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">32,814,206</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">255,654</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_401_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_z6qiRQwYR9q3" style="background-color: rgb(204,238,255)"> <td style="vertical-align: bottom">Operating lease liability, non-current</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">623,398</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">623,398</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_402_eus-gaap--Liabilities_iI_ztDs9fSZgv95" style="background-color: White"> <td style="vertical-align: bottom">Total liabilities</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">33,094,579</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">33,973,631</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">879,052</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_408_eus-gaap--StockholdersEquityAbstract_iB_zIXjdklEe9n1" style="background-color: rgb(204,238,255)"> <td style="vertical-align: bottom">Stockholders’ Equity (Deficit):</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_40E_eus-gaap--CommonStockValue_iI_zbdBDE9EjKu6" style="background-color: White"> <td style="vertical-align: bottom">Common stock</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">39,058</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">39,108</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">50</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_40B_eus-gaap--AdditionalPaidInCapital_iI_z4rXKyjnqojh" style="background-color: rgb(204,238,255)"> <td style="vertical-align: bottom">Additional paid-in capital (Common + Series B)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">16,964,234</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">17,018,934</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">54,700</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_402_ecustom--SubscriptionReceivable_iI_z6ztfSneBlbi" style="background-color: White"> <td style="vertical-align: bottom">Subscription receivable (contra-equity)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">(8,200,000</td> <td style="vertical-align: bottom">)</td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(8,200,000</td> <td style="vertical-align: bottom">)</td></tr> <tr id="xdx_400_eus-gaap--RetainedEarningsAccumulatedDeficit_iI_zX2cJPreRzQ6" style="background-color: rgb(204,238,255)"> <td style="vertical-align: bottom">Accumulated deficit</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">(2,834,639</td> <td style="vertical-align: bottom">)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">(2,715,574</td> <td style="vertical-align: bottom">)</td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">119,065</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_404_eus-gaap--StockholdersEquity_iI_zM0VTCFo4nW1" style="background-color: White"> <td style="vertical-align: bottom">Total FDCTech stockholders’ equity (deficit)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">14,149,627</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">6,123,442</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(8,026,185</td> <td style="vertical-align: bottom">)</td></tr> <tr id="xdx_40F_eus-gaap--LiabilitiesAndStockholdersEquity_iI_zm5bAoi0JFs3" style="background-color: rgb(204,238,255)"> <td style="vertical-align: bottom">Total liabilities & stockholders’ equity (deficit)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">47,256,601</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">40,109,468</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(7,147,133</td> <td style="vertical-align: bottom">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; width: 52%">CONSOLIDATED STATEMENTS OF OPERATIONS</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td id="xdx_49B_20240401__20240630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zFrpRhjoZ9Ul" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right; width: 12%"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td id="xdx_49B_20240401__20240630_z4UQoVOIAhY7" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right; width: 12%"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td id="xdx_493_20240401__20240630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zLCRi3b2S2Sa" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right; width: 12%"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: italic 10pt Times New Roman, Times, Serif">Three Months Ended June 30, 2024</td><td style="font: italic 10pt Times New Roman, Times, Serif"> </td> <td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif"> </td> <td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif"> </td> <td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--GeneralAndAdministrativeExpense_i01_zUZpAsJIvz96" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">General and administrative</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,522,394</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,476,139</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(46,255</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--OperatingExpenses_i01_zyRq37xHuMng" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total operating expenses</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,349,906</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,303,651</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(46,255</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--OperatingIncomeLoss_i01_zgiMhYsGZJFe" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,118,534</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,072,279</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">46,255</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--NetIncomeLoss_i01_z2PewDPKRxRj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Net income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,045,275</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(999,020</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">46,255</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 52%"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td id="xdx_490_20240101__20240630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zk0D5jiDtjT2" style="font: 10pt Times New Roman, Times, Serif; text-align: right; width: 12%"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td id="xdx_49D_20240101__20240630_zMTyqt0tk0A2" style="font: 10pt Times New Roman, Times, Serif; text-align: right; width: 12%"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td id="xdx_494_20240101__20240630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_z6adgvFw0BE" style="font: 10pt Times New Roman, Times, Serif; text-align: right; width: 12%"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: italic 10pt Times New Roman, Times, Serif">Six Months Ended June 30, 2024</td><td style="font: italic 10pt Times New Roman, Times, Serif"> </td> <td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif"> </td> <td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif"> </td> <td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--GeneralAndAdministrativeExpense_i01_zTnXmYfJnMS9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">General and administrative</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,821,528</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,702,463</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(119,065</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--OperatingExpenses_i01_zI4PW0gxaI6i" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total operating expenses</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,736,253</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,617,188</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(119,065</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--OperatingIncomeLoss_i01_zy17hhWSLcc5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,162,780</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,043,715</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">119,065</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--NetIncomeLoss_i01_zlmaQJJjaRJ8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Net income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(211,830</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(92,765</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">119,065</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 52%"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td id="xdx_491_20240101__20240630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zjXRvQ35Coe6" style="font: 10pt Times New Roman, Times, Serif; text-align: right; width: 12%"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td id="xdx_499_20240101__20240630_zofbqq6cThWk" style="font: 10pt Times New Roman, Times, Serif; text-align: right; width: 12%"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td id="xdx_49E_20240101__20240630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zBAtjK57Sw3" style="font: 10pt Times New Roman, Times, Serif; text-align: right; width: 12%"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">CONSOLIDATED STATEMENTS OF CASH FLOWS</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: italic 10pt Times New Roman, Times, Serif">Six Months Ended June 30, 2024</td><td style="font: italic 10pt Times New Roman, Times, Serif"> </td> <td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif"> </td> <td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif"> </td> <td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AdjustmentForAmortization_zTHXY1B7eBx2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Software amortization</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">26,167</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(26,167</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--AllowanceForDoubtfulAccountsReceivableWriteOffs_zhkZWD6uyI77" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Accounts receivable allowance</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">22,382</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(22,382</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--IncreaseDecreaseInAccountsReceivable_i02N_di_zxiSRq8UOft1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Gross accounts receivable</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">980,618</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,003,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">22,382</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--IncreaseDecreaseInOperatingLeaseLiability_i02_zocWFSL6iLvg" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating lease</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(39,683</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">839,369</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">879,052</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--IncreaseDecreaseInRightOfUseAssetLease_i02N_di_zByTMzIAbnT6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Right of use of assets (lease)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">39,683</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,013,184</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,052,867</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--NetCashProvidedByUsedInOperatingActivities_i01_zWH1fg2b3zje" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Net cash provided by (used in) operating activities</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">438,368</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">412,201</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(26,167</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_407_ecustom--PaymentsForProceedsFromDevelopSoftware_i01N_di_zTpzKrab7ZDb" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Capitalized software (investing)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">136,477</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">162,644</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">26,167</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--NetCashProvidedByUsedInInvestingActivities_i01_zpUBtffCtCW7" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Net cash from investing activities</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">700,358</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">971,465</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">271,107</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--ProceedsFromPaymentsToMinorityShareholders_i01_zmbSGx8i6HId" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Noncontrolling interest (financing)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(5,706</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">20,838</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">26,544</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--NetCashProvidedByUsedInFinancingActivities_i01_zIH24376r7g4" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Net cash from financing activities</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(648,330</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(648,330</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_ziwk26rWz6k4" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Effect of exchange rates</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(244,940</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(244,940</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"></td></tr> </table> </div> NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) The table above presents the line items of the consolidated balance sheet as of June 30, 2025, consolidated statements of operations for the three and six months ended June 30, 2025, consolidated statement of cash flows for the six months ended June 30, 2025, as previously reported in the Original Filing and as restated herein. The principal restatement items relate to: (i) the reclassification of a subscription receivable from current assets to a contra-equity account; (ii) the recognition of 500,000 shares of common stock issued in October 2021 that were not previously recorded in the Company’s share register; (iii) the separate presentation of restricted cash representing client funds segregated under regulatory requirements, with the corresponding liability re-titled “Client funds payable”; (iv) correction of the noncontrolling interest walk in accordance with ASC 810-10; (v) correction of the allocation of accumulated other comprehensive income in accordance with ASC 220-10; and (vi) the reclassification of ATECH cost of sales from Technology & software to Brokerage. The restatement adjustments affect total revenue, total cost of sales, gross profit, operating expenses, operating income (loss), and the components of cash, cash equivalents, and restricted cash as of June 30, 2025. Management has identified material weaknesses in the Company’s internal control over financial reporting in connection with these errors and has begun implementing remediation measures, as described in Item 4 of Part I of this Amendment. On August 5, 2025, the Company identified an error in the preparation of its condensed consolidated financial statements for the three months ended March 31, 2025. Specifically, the Company erroneously included the results of operations of its subsidiary, APL, for a prior period rather than for the current quarter. As a result, revenue, cost of sales, and certain operating expenses were overstated, and other related line items in the condensed consolidated balance sheets, statements of operations, statements of stockholders’ equity, and statements of cash flows were misstated. Additionally, the Right-of-Use (ROU) asset under ASC 842 was not recalculated in the originally filed Form 10-Q for Q2 2025, in the originally filed 10-Q/A for Q1 2025, and in the originally filed Forms 10-Q for Q1, Q2, and Q3 2024. The ‘As Restated’ column reflects the updated ROU balances.

8200000 -8000000 -8200000 1052867

879052

500000

54700

47520040 31659210 15860830 -7074201 19063258 26195817 -8000000

-801778

16201884

8226039

41608

8267647

310884

495168

15612

-13953

-17545

-46255

-119065

-423797

-425456

-319249

-111334

207915

205981

-1045275

-999020

-211830

-92765

-3164373

-2894238

270135

2633441

-5158793

-7792234

-5207274

2506553

-6313699

1414428

19063258

26195817

SCHEDULE OF RESTATEMENT FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="2" id="xdx_494_20250630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zRgv48hCVyng" style="font-size: 10pt; font-weight: bold; text-align: center">As Previously</td><td style="font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="2" id="xdx_490_20250630_zfgVKa76CYSd" style="font-size: 10pt; font-weight: bold; text-align: center">As</td><td style="font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="2" id="xdx_493_20250630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_znrwr0TfNCs5" style="font-size: 10pt; font-weight: bold; text-align: center">Difference</td><td style="font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Reported (A)</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Restated (B)</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">(B) - (A)</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; text-align: left">CONSOLIDATED BALANCE SHEETS</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-style: italic">As of June 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_zZrjjZwF1CUi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; font-size: 10pt; text-align: left">Cash and cash equivalents</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 14%; font-size: 10pt; text-align: right">26,195,817</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 14%; font-size: 10pt; text-align: right">2,316,508</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 14%; font-size: 10pt; text-align: right">(23,879,309</td><td style="width: 1%; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--RestrictedCashAndCashEquivalentsAtCarryingValue_iI_zV0YMfJ7o1Ki" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Restricted cash (client funds, segregated)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">16,746,750</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">16,746,750</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--CashAndCashEquivalentsRestrictedCash_iI_zBmduWRCtzz7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-style: italic; text-align: left">Cash + Restricted (combined)</td><td style="font-size: 10pt; font-style: italic"> </td> <td style="font-size: 10pt; font-style: italic; text-align: left">$</td><td style="font-size: 10pt; font-style: italic; text-align: right">26,195,817</td><td style="font-size: 10pt; font-style: italic; text-align: left"> </td><td style="font-size: 10pt; font-style: italic"> </td> <td style="font-size: 10pt; font-style: italic; text-align: left"> </td><td style="font-size: 10pt; font-style: italic; text-align: right">19,063,258</td><td style="font-size: 10pt; font-style: italic; text-align: left"> </td><td style="font-size: 10pt; font-style: italic"> </td> <td style="font-size: 10pt; font-style: italic; text-align: left"> </td><td style="font-size: 10pt; font-style: italic; text-align: right">(7,132,559</td><td style="font-size: 10pt; font-style: italic; text-align: left">)</td></tr> <tr id="xdx_40B_ecustom--SubscriptionReceivableCurrentAsset_iI_zCbkbXpFfyz7" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Subscription receivable</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">8,200,000</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(8,200,000</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--PrepaidExpenseCurrent_iI_zap7GpdWbyO5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Prepaid — current</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">520,730</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">499,635</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(21,095</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_402_ecustom--RelatedPartyReceivable_iI_z14z3GYtwWsi" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Related party receivable</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">7,656,255</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">6,854,477</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(801,778</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--AssetsCurrent_iI_zIokBtQzJtPc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Total Current assets</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">42,663,622</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">26,508,190</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold; text-align: right">(16,155,432</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--PrepaidExpenseNoncurrent_iI_zI0lkrnSaut3" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Prepaid — non-current</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">21,095</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">21,095</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OperatingLeaseRightOfUseAsset_iI_z4tQYjoMbuRj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Right of use (lease)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">623,399</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">896,906</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">273,507</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--Assets_iI_zra3ZTOjJYda" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Total assets</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">47,520,040</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">31,659,210</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold; text-align: right">(15,860,830</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--LiabilitiesAbstract_iB_zeYuxC0ZXmz4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold">Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--CurrentLiabilities_zSnbE7YwICW7" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-style: italic; text-align: left">Current liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--LinesOfCreditCurrent_iI_zbr5tNd3giTh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Line of credit</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">260,238</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">181,831</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(78,407</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--RelatedPartyAdvances_iI_zvqH9Dp0RtJ7" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Related party advances</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">3,517,941</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">2,785,566</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(732,375</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_404_ecustom--ClientFundsPayable_iI_zuJJ7gXREdu4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Client / Customer funds payable</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">23,820,951</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">16,746,750</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(7,074,201</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--OperatingLeaseLiabilityCurrent_iI_zvULgzwp92J9" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Operating lease liability, current</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">408,186</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">190,850</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(217,336</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--LiabilitiesCurrent_iI_zi78i6oLQXRd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Total Current liabilities</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">30,461,587</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">22,359,268</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(8,102,319</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_z3uYChkx5QW2" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Operating lease liability, non-current</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">215,213</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">432,547</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">217,334</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--Liabilities_iI_zGrdU0m8c1Ua" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Total liabilities</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">31,276,548</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">23,391,563</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(7,884,985</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--StockholdersEquityAbstract_iB_zeNH5YIFM1T7" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Stockholders’ Equity (Deficit):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--CommonStockValue_iI_z937QhQdebd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Common stock</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">42,258</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">42,308</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">50</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--AdditionalPaidinCapitalCommonSeriesSeriesB_iI_zCT7IA65Hmp3" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Additional paid-in capital (Common, Series A, Series B)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">18,791,420</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">18,459,603</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(331,817</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_402_ecustom--SubscriptionReceivable_iI_zvRg1YCV888f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Subscription receivable (contra-equity)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(8,000,000</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(8,000,000</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iI_ziXrQnW862Kg" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Accumulated other comprehensive income (loss)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">284,165</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">264,654</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(19,511</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--RetainedEarningsAccumulatedDeficit_iI_zXib8B0PKPI6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Accumulated deficit</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(2,916,646</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(2,541,213</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">375,433</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--StockholdersEquity_iI_zsSjAqCofbu8" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Total FDCTech stockholders’ equity</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold; text-align: right">16,201,884</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold; text-align: right">8,226,039</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(7,975,845</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--LiabilitiesAndStockholdersEquity_iI_zL0GHGdDxwl6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Total liabilities & stockholders’ equity</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold; text-align: right">47,520,040</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold; text-align: right">31,659,210</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(15,860,830</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; text-align: left">CONSOLIDATED STATEMENTS OF OPERATIONS</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49B_20250401__20250630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zL7o5Ht2iekg" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20250401__20250630_zGwPKZQ32Uhj" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49B_20250401__20250630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zM86B9Zf6gB1" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-style: italic">Three Months Ended June 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__us-gaap--TechnologyServiceMember_zFulYUXjqkL3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; font-size: 10pt; text-align: left">Technology & software</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 14%; font-size: 10pt; text-align: right">1,193,827</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 14%; font-size: 10pt; text-align: right">1,178,215</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 14%; font-size: 10pt; text-align: right">(15,612</td><td style="width: 1%; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zqblIIfwyUSe" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Total revenue</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">5,435,403</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">5,419,791</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(15,612</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--CostOfRevenueAbstract_iB_zHFrMF6mm1Zd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold">Cost of sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--CostOfGoodsAndServicesSold_hsrt--ProductOrServiceAxis__us-gaap--TechnologyServiceMember_z1bxgmYp46be" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Technology & software</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">310,884</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(310,884</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--CostOfGoodsAndServicesSold_hsrt--ProductOrServiceAxis__custom--TradingRevenuesMember_zvpeaKCBRSb1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Brokerage (Trading)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">1,319,438</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">1,630,322</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">310,884</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--GrossProfit_iT_zCrmK3mhmIW7" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Gross Profit</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">2,321,310</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">2,305,698</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(15,612</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--OperatingExpensesAbstract_iB_zpQ7q2ozzsqf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Operating expenses:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--GeneralAndAdministrativeExpense_zfs319NbarQ4" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">General and administrative</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">2,144,328</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">2,135,030</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(9,298</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--SellingAndMarketingExpense_z8uEvmO6V8e9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Sales and marketing</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">298,592</td><td style="font-size: 10pt; text-align: left"></td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">293,937</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(4,655</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--OperatingExpenses_iT_zN3vo3ubRWNd" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Total operating expenses</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">2,486,196</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">2,472,243</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(13,953</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--OperatingIncomeLoss_zBln7YKPe8Bl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Operating income (loss)</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(164,886</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(166,545</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(1,659</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--ProfitLoss_zTsgONH5kmj5" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Net income (loss)</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(423,797</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(425,456</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(1,659</td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: italic 10pt Times New Roman, Times, Serif">Six Months Ended June 30, 2025</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_49E_20250101__20250630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zPoLhxSMjvX9" style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_49A_20250101__20250630_zNMhzUeylz1d" style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_492_20250101__20250630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zQqGq97HhSUd" style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__us-gaap--TechnologyServiceMember_zt6zwE4iEXpg" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 46%; text-align: left">Technology & software</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">2,007,574</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">1,991,962</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">(15,612</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_i01_zJ1uoYAcwFSj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Total revenue</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">11,412,351</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">11,396,739</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(15,612</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--CostOfGoodsAndServicesSold_i01_hsrt--ProductOrServiceAxis__us-gaap--TechnologyServiceMember_zXtX0cSvGQLe" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Technology and software</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">495,168</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(495,168</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--CostOfGoodsAndServicesSold_i01_hsrt--ProductOrServiceAxis__custom--TradingRevenuesMember_z3e48NMtS2J1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Brokerage (Trading)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,902,716</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,397,884</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">495,168</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--GrossProfit_iT_zRgwjAjnV1dd" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Gross Profit</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">5,180,869</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,165,257</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">(15,612</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--OperatingExpensesAbstract_iB_zxXsqi2q2mK6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Operating expenses:</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--GeneralAndAdministrativeExpense_i01_zTwU6UWeVIne" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">General and administrative</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,284,598</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,271,708</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(12,890</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--SellingAndMarketingExpense_i01_zq7kmX5ePGh2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Sales and marketing</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">574,796</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">570,141</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(4,655</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--OperatingExpenses_i01T_z6WJMRiuu394" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Total operating expenses</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,941,502</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,923,957</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(17,545</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Operating income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">239,367</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">241,300</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,933</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Other income (expense)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(574,084</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(368,103</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">205,981</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--NonoperatingIncomeExpense_i01T_zX2FGA6iu3wh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Total other income (expense)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(558,616</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(352,634</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">205,982</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--ProfitLoss_iT_zuzNMMBFy4g8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Net income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(319,249</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(111,334</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">207,915</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">CONSOLIDATED STATEMENTS OF CASH FLOWS</td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20250101__20250630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zA7n4EEzHrYh" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20250101__20250630_zvQczFpKY58f" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20250101__20250630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zQeUf9LMQeI1" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic">Six Months Ended June 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--ProfitLoss_iT_zrqJO3gzSiR6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Net income (loss)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(319,249</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(111,334</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">207,915</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--IssuanceOfStockAndWarrantsForServicesOrClaims_i01_z35ICPG6VoW7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Common stock issued for services</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">49,299</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">35,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(14,099</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_ecustom--SeriesBPreferredIssuedForServices_i01_zMPDmlQqFXUb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Series B Preferred issued for services</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">14,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">14,099</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--IncreaseDecreaseInNotesReceivableCurrent_i02N_di_z2TCHqYiYDF4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Related party receivable</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(5,241,430</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(5,172,027</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">69,403</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--IncreaseDecreaseInOperatingLeaseLiability_i02_zIQz25pQvgx4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating lease</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(88,529</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(88,531</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--IncreaseDecreaseInRightOfUseAssetLease_i02N_di_zn8UeGq1hcm1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Right of use of assets (lease)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">88,529</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">81,348</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(7,181</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--NetCashProvidedByUsedInOperatingActivities_i01T_zxvx26pgXOX1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net cash used in operating activities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(3,164,373</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">(2,894,238</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">270,135</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 12pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--NetCashProvidedByUsedInInvestingActivitiesAbstract_iB_zM5qf4Gtecuc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Investing Activities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--PaymentsToAcquireEffectOfExchangeRates_i01N_di_zMGMvbk4cRcg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Effect of exchange rates (in investing per filed)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">337,435</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">337,435</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--PaymentsForProceedsFromChangesInPaidinCapital_i01N_di_zbucPjNxdzM3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Changes in paid-in capital</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,735,912</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,529,884</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(206,028</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--NetCashProvidedByUsedInInvestingActivities_i01T_zcVkUDNgA1Q5" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Net cash from investing activities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,945,360</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,401,897</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(543,463</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--NetCashProvidedByUsedInFinancingActivitiesAbstract_iB_zok9sui3pyGc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Financing Activities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ProceedsFromRepaymentsOfLinesOfCredit_i01_zog1ZUtc6vXj" style="vertical-align: bottom; background-color: White"> <td>Line of credit</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">144,901</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">66,494</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(78,407</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--ProceedsFromRepaymentsOfRelatedPartyDebt_i01_zyo3UxnLmMB" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Related party advances</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,506,553</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(5,207,274</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(7,713,827</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--ProceedsFromPaymentsToMinorityShareholders_i01_zM8pujIj7LA9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Noncontrolling interest</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(8,989</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(8,989</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"></td></tr> <tr id="xdx_404_eus-gaap--NetCashProvidedByUsedInFinancingActivities_i01T_zp6LtfiL7pO1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net cash from financing activities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,633,441</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(5,158,793</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(7,792,234</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_iT_z4FvdOkKCbg6" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Net increase (decrease) in cash</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,414,428</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(6,313,699</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(7,728,127</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iS_zqZIT7sSqZcb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Cash and cash equivalents, and restricted cash at beginning of the period</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">24,781,389</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">25,376,957</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">595,568</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iE_zQ8SsLIUe5i7" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Cash and cash equivalents, and restricted cash at end of the period</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">26,195,817</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">19,063,258</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(7,132,559</td><td style="text-align: left">)</td></tr> </table> The restatement also reclassified the effect of exchange rate changes on cash, which was previously presented within investing activities, to a separate line item. These changes affected classification within the statements of cash flows and did not change the Company’s reported total cash. <table cellpadding="0" cellspacing="0" id="xdx_308_134_zo9kyFtQKDw2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SCHEDULE OF RESTATEMENT FINANCIAL STATEMENTS (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" id="xdx_490_20240630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zQATEKYmyfc5" style="text-align: center">As Previously</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" id="xdx_492_20240630_zF0wBfvwvgE" style="text-align: center">As</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" id="xdx_491_20240630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_z8j2GguG8B5d" style="text-align: center">Difference</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Reported (A)</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Restated (B)</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">(B) - (A)</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%">CONSOLIDATED BALANCE SHEETS</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"> </td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"> </td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"> </td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>As of June 30, 2024</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr id="xdx_408_eus-gaap--AssetsCurrentAbstract_iB_zfkWgGWNPIad" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Current assets:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr id="xdx_40E_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_zlIlNjcoUube" style="background-color: White"> <td style="vertical-align: bottom">Cash and cash equivalents</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">31,806,857</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">1,951,165</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(29,855,692</td> <td style="vertical-align: bottom">)</td></tr> <tr id="xdx_408_eus-gaap--RestrictedCashAndCashEquivalentsAtCarryingValue_iI_zOyt5rl5dDz4" style="background-color: rgb(204,238,255)"> <td style="vertical-align: bottom">Restricted cash (client funds, segregated)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">29,855,692</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">29,855,692</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_406_ecustom--CashAndCashEquivalentsRestrictedCash_iI_zbk1yeiM6gT7" style="background-color: White"> <td style="vertical-align: bottom">Cash + Restricted (combined)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">31,806,857</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">31,806,857</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_40B_ecustom--SubscriptionReceivableCurrentAsset_iI_zNBMlI3bNNvj" style="background-color: rgb(204,238,255)"> <td style="vertical-align: bottom">Subscription receivable</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">8,200,000</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(8,200,000</td> <td style="vertical-align: bottom">)</td></tr> <tr id="xdx_40D_eus-gaap--AssetsCurrent_iI_zSS9wiNYFbyc" style="background-color: White"> <td style="vertical-align: bottom">Total Current assets</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">41,412,956</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">33,212,956</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(8,200,000</td> <td style="vertical-align: bottom">)</td></tr> <tr id="xdx_403_eus-gaap--OperatingLeaseRightOfUseAsset_iI_ztxL6rfRZeYj" style="background-color: rgb(204,238,255)"> <td style="vertical-align: bottom">Right of use (lease)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">1,052,867</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">1,052,867</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_404_eus-gaap--Assets_iI_zaJRGHfNWrb1" style="background-color: White"> <td style="vertical-align: bottom">Total assets</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">47,256,601</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">40,109,468</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(7,147,133</td> <td style="vertical-align: bottom">)</td></tr> <tr id="xdx_400_eus-gaap--LiabilitiesAbstract_iB_z9sfS52R6A4b" style="background-color: rgb(204,238,255)"> <td style="vertical-align: bottom">Liabilities</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_401_eus-gaap--LiabilitiesCurrentAbstract_iB_z1f7tm7UDoxb" style="background-color: White"> <td style="vertical-align: bottom">Current liabilities:</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingLeaseLiabilityCurrent_iI_zWiALSbpbQFa" style="background-color: rgb(204,238,255)"> <td style="vertical-align: bottom">Operating lease liability, current</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">255,654</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">255,654</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_40A_eus-gaap--LiabilitiesCurrent_iI_ztEj0IQR2fF6" style="background-color: White"> <td style="vertical-align: bottom">Total Current liabilities</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">32,558,552</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">32,814,206</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">255,654</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_401_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_z6qiRQwYR9q3" style="background-color: rgb(204,238,255)"> <td style="vertical-align: bottom">Operating lease liability, non-current</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">623,398</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">623,398</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_402_eus-gaap--Liabilities_iI_ztDs9fSZgv95" style="background-color: White"> <td style="vertical-align: bottom">Total liabilities</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">33,094,579</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">33,973,631</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">879,052</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_408_eus-gaap--StockholdersEquityAbstract_iB_zIXjdklEe9n1" style="background-color: rgb(204,238,255)"> <td style="vertical-align: bottom">Stockholders’ Equity (Deficit):</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_40E_eus-gaap--CommonStockValue_iI_zbdBDE9EjKu6" style="background-color: White"> <td style="vertical-align: bottom">Common stock</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">39,058</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">39,108</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">50</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_40B_eus-gaap--AdditionalPaidInCapital_iI_z4rXKyjnqojh" style="background-color: rgb(204,238,255)"> <td style="vertical-align: bottom">Additional paid-in capital (Common + Series B)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">16,964,234</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">17,018,934</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">54,700</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_402_ecustom--SubscriptionReceivable_iI_z6ztfSneBlbi" style="background-color: White"> <td style="vertical-align: bottom">Subscription receivable (contra-equity)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">(8,200,000</td> <td style="vertical-align: bottom">)</td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(8,200,000</td> <td style="vertical-align: bottom">)</td></tr> <tr id="xdx_400_eus-gaap--RetainedEarningsAccumulatedDeficit_iI_zX2cJPreRzQ6" style="background-color: rgb(204,238,255)"> <td style="vertical-align: bottom">Accumulated deficit</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">(2,834,639</td> <td style="vertical-align: bottom">)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">(2,715,574</td> <td style="vertical-align: bottom">)</td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">119,065</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_404_eus-gaap--StockholdersEquity_iI_zM0VTCFo4nW1" style="background-color: White"> <td style="vertical-align: bottom">Total FDCTech stockholders’ equity (deficit)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">14,149,627</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">6,123,442</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(8,026,185</td> <td style="vertical-align: bottom">)</td></tr> <tr id="xdx_40F_eus-gaap--LiabilitiesAndStockholdersEquity_iI_zm5bAoi0JFs3" style="background-color: rgb(204,238,255)"> <td style="vertical-align: bottom">Total liabilities & stockholders’ equity (deficit)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">47,256,601</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom; text-align: right">40,109,468</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top">$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(7,147,133</td> <td style="vertical-align: bottom">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; width: 52%">CONSOLIDATED STATEMENTS OF OPERATIONS</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td id="xdx_49B_20240401__20240630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zFrpRhjoZ9Ul" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right; width: 12%"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td id="xdx_49B_20240401__20240630_z4UQoVOIAhY7" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right; width: 12%"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td id="xdx_493_20240401__20240630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zLCRi3b2S2Sa" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right; width: 12%"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: italic 10pt Times New Roman, Times, Serif">Three Months Ended June 30, 2024</td><td style="font: italic 10pt Times New Roman, Times, Serif"> </td> <td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif"> </td> <td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif"> </td> <td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--GeneralAndAdministrativeExpense_i01_zUZpAsJIvz96" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">General and administrative</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,522,394</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,476,139</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(46,255</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--OperatingExpenses_i01_zyRq37xHuMng" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total operating expenses</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,349,906</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,303,651</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(46,255</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--OperatingIncomeLoss_i01_zgiMhYsGZJFe" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,118,534</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,072,279</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">46,255</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--NetIncomeLoss_i01_z2PewDPKRxRj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Net income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,045,275</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(999,020</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">46,255</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 52%"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td id="xdx_490_20240101__20240630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zk0D5jiDtjT2" style="font: 10pt Times New Roman, Times, Serif; text-align: right; width: 12%"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td id="xdx_49D_20240101__20240630_zMTyqt0tk0A2" style="font: 10pt Times New Roman, Times, Serif; text-align: right; width: 12%"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td id="xdx_494_20240101__20240630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_z6adgvFw0BE" style="font: 10pt Times New Roman, Times, Serif; text-align: right; width: 12%"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: italic 10pt Times New Roman, Times, Serif">Six Months Ended June 30, 2024</td><td style="font: italic 10pt Times New Roman, Times, Serif"> </td> <td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif"> </td> <td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif"> </td> <td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--GeneralAndAdministrativeExpense_i01_zTnXmYfJnMS9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">General and administrative</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,821,528</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,702,463</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(119,065</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--OperatingExpenses_i01_zI4PW0gxaI6i" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total operating expenses</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,736,253</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,617,188</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(119,065</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--OperatingIncomeLoss_i01_zy17hhWSLcc5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,162,780</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,043,715</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">119,065</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--NetIncomeLoss_i01_zlmaQJJjaRJ8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Net income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(211,830</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(92,765</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">119,065</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 52%"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td id="xdx_491_20240101__20240630__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zjXRvQ35Coe6" style="font: 10pt Times New Roman, Times, Serif; text-align: right; width: 12%"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td id="xdx_499_20240101__20240630_zofbqq6cThWk" style="font: 10pt Times New Roman, Times, Serif; text-align: right; width: 12%"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td><td id="xdx_49E_20240101__20240630__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zBAtjK57Sw3" style="font: 10pt Times New Roman, Times, Serif; text-align: right; width: 12%"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">CONSOLIDATED STATEMENTS OF CASH FLOWS</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: italic 10pt Times New Roman, Times, Serif">Six Months Ended June 30, 2024</td><td style="font: italic 10pt Times New Roman, Times, Serif"> </td> <td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif"> </td> <td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif"> </td> <td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: italic 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AdjustmentForAmortization_zTHXY1B7eBx2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Software amortization</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">26,167</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(26,167</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--AllowanceForDoubtfulAccountsReceivableWriteOffs_zhkZWD6uyI77" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Accounts receivable allowance</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">22,382</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(22,382</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--IncreaseDecreaseInAccountsReceivable_i02N_di_zxiSRq8UOft1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Gross accounts receivable</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">980,618</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,003,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">22,382</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--IncreaseDecreaseInOperatingLeaseLiability_i02_zocWFSL6iLvg" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating lease</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(39,683</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">839,369</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">879,052</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--IncreaseDecreaseInRightOfUseAssetLease_i02N_di_zByTMzIAbnT6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Right of use of assets (lease)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">39,683</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,013,184</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,052,867</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--NetCashProvidedByUsedInOperatingActivities_i01_zWH1fg2b3zje" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Net cash provided by (used in) operating activities</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">438,368</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">412,201</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(26,167</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_407_ecustom--PaymentsForProceedsFromDevelopSoftware_i01N_di_zTpzKrab7ZDb" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Capitalized software (investing)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">136,477</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">162,644</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">26,167</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--NetCashProvidedByUsedInInvestingActivities_i01_zpUBtffCtCW7" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Net cash from investing activities</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">700,358</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">971,465</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">271,107</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--ProceedsFromPaymentsToMinorityShareholders_i01_zmbSGx8i6HId" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Noncontrolling interest (financing)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(5,706</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">20,838</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">26,544</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--NetCashProvidedByUsedInFinancingActivities_i01_zIH24376r7g4" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Net cash from financing activities</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(648,330</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(648,330</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_ziwk26rWz6k4" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Effect of exchange rates</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(244,940</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(244,940</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"></td></tr> </table>

26195817

2316508

-23879309

16746750

26195817 19063258 -7132559 8200000 -8200000

520730

499635

-21095

7656255 6854477 -801778

42663622

26508190

-16155432

21095

623399

896906

273507

47520040

31659210

-15860830

260238

181831

-78407

3517941 2785566 -732375 23820951 16746750 -7074201

408186

190850

-217336

30461587

22359268

-8102319

215213

432547

217334

31276548

23391563

-7884985

42258

42308

18791420 18459603 -331817 -8000000 -8000000

284165

264654

-19511

-2916646

-2541213

375433

16201884

8226039

-7975845

47520040

31659210

-15860830

1193827

1178215

-15612

5435403

5419791

-15612

310884

-310884

1319438

1630322

310884

2321310

2305698

-15612

2144328

2135030

-9298

298592

293937

-4655

2486196

2472243

-13953

-164886

-166545

-1659

-423797

-425456

-1659

2007574

1991962

-15612

11412351

11396739

-15612

495168

-495168

2902716

3397884

495168

5180869

5165257

-15612

4284598

4271708

-12890

574796

570141

-4655

4941502

4923957

-17545

-558616

-352634

205982

-319249

-111334

207915

-319249

-111334

207915

49299

35200

-14099

1 14100 14099

5241430

5172027

-69403

-88529

-88531

-88529 -81348 7181

-3164373

-2894238

270135

-337435 -337435 -1735912 -1529884 206028

1945360

1401897

-543463

144901

66494

-78407

2506553

-5207274

-7713827

-8989

2633441

-5158793

-7792234

1414428

-6313699

-7728127

24781389

25376957

595568

26195817

19063258

-7132559

47256601 40109468 7147133 8200000

1052867

879052

119065

-2834639

-2715574

-46255

-119065

-1045275

-999020

-211830

-92765

119065

490396

438368

412201

-26167

700358

971465

271107

-648330

26544

-244940

31806857

1951165

-29855692

29855692

31806857 31806857 8200000 -8200000

41412956

33212956

-8200000

1052867

47256601

40109468

-7147133

255654

32558552

32814206

255654

623398

33094579

33973631

879052

39058

39108

16964234

17018934

54700

-8200000 -8200000

-2834639

-2715574

119065

14149627

6123442

-8026185

47256601

40109468

-7147133

2522394

2476139

-46255

3349906

3303651

-46255

-1118534

-1072279

46255

-1045275

-999020

46255

4821528

4702463

-119065

5736253

5617188

-119065

-1162780

-1043715

119065

-211830

-92765

119065

26167

-26167

22382

-22382

-980618

-1003000

-22382

-39683

839369

879052

-39683 1013184 1052867

438368

412201

-26167

-136477 -162644 -26167

700358

971465

271107

-5706

20838

26544

-648330

-244940

500000

Cash and Cash Equivalents Cash and cash equivalents include cash on hand, bank deposits, and other short-term, highly liquid investments with three months or less of original maturities. The Company maintains its cash balances at multiple financial institutions, both domestic and foreign. For US financial institutions, the balances do not exceed Federal Deposit Insurance Corporation (FDIC) limits. As of June 30, 2025, and December 31, 2024, the majority of the cash balance was held with non-FDIC financial institutions in Malta, the United Kingdom, Cyprus, and Australia. Restricted Cash — Client Funds Segregated The Company’s regulated brokerage subsidiaries — Alchemy Markets Limited (Malta, MFSA-licensed), Alchemy Prime Limited (UK, FCA-licensed), and AD Advisory Services Pty Ltd (Australia, ASIC-licensed) — hold cash on behalf of clients in segregated bank accounts in accordance with the client-money rules of their respective regulators. These segregated client funds are not available for general corporate use and are matched by a corresponding liability presented as “Client funds payable” on the consolidated balance sheet. In accordance with Accounting Standards Codification (“ASC”) 230-10-50-8, ASC 940 (“Financial Services—Brokers and Dealers”) and SEC Staff Accounting Bulletin Topic 11.M, these balances are classified as restricted cash and presented as a separate line item on the consolidated balance sheet under the caption “Restricted cash — client funds (segregated).” The Company adopted this presentation in connection with the restatement described in this Note and applied the change retrospectively to all periods presented. The following table reconciles the components of cash, cash equivalents, and restricted cash reported on the consolidated balance sheet to the total amounts shown in the consolidated statement of cash flows: SCHEDULE OF CASH EQUIVALENTS AND RESTRICTED CASH <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250630_zlFRjXaBk9Qc" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">June 30, 2025 (Unaudited; Restated)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20241231_znKrc8uSG9R3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31, 2024 (Audited; Restated)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr id="xdx_40C_eus-gaap--Cash_iI_ze6nErcRVYYj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left">Cash and cash equivalents</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">2,316,508</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">13,850,168</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--RestrictedCash_iI_zMGN5HfXb0Bh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Restricted cash — client funds (segregated)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">16,746,750</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">11,526,789</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--CashCashEquivalentsAndRestrictedCash_iI_zMIrTSBaoRY7" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Total cash, cash equivalents, and restricted cash</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">19,063,258</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">25,376,957</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table> Common-Control Transactions and Statement of Cash Flows Classification The Company accounts for business combinations between entities under common control in accordance with ASC 805-50, recognizing the assets and liabilities of the acquired entity at their carrying amounts as of the transaction date, with any difference between the consideration transferred and the carrying value of net assets received recognized as an adjustment to additional paid-in capital. For purposes of the consolidated statements of cash flows, cash consideration paid in common-control acquisitions of businesses is classified as an investing activity, consistent with ASC 230-10-45-13(c), which characterizes payments to acquire equity instruments of, or interests in, other entities as investing activities. The Company applies this classification consistently to all common-control business acquisitions across the periods presented. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

The following table reconciles the components of cash, cash equivalents, and restricted cash reported on the consolidated balance sheet to the total amounts shown in the consolidated statement of cash flows: SCHEDULE OF CASH EQUIVALENTS AND RESTRICTED CASH <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250630_zlFRjXaBk9Qc" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">June 30, 2025 (Unaudited; Restated)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20241231_znKrc8uSG9R3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31, 2024 (Audited; Restated)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr id="xdx_40C_eus-gaap--Cash_iI_ze6nErcRVYYj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left">Cash and cash equivalents</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">2,316,508</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">13,850,168</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--RestrictedCash_iI_zMGN5HfXb0Bh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Restricted cash — client funds (segregated)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">16,746,750</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">11,526,789</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--CashCashEquivalentsAndRestrictedCash_iI_zMIrTSBaoRY7" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Total cash, cash equivalents, and restricted cash</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">19,063,258</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">25,376,957</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table>

2316508

13850168

16746750

11526789

19063258 25376957

Accounts Receivable Accounts Receivable primarily represent the amount from four (4) technology customers. In some cases, customer receivables are due immediately upon demand; however, in most cases, the Company offers net 30 terms, where payment is due in full 30 days after the invoice date. The Company has based the allowance for doubtful accounts on its assessment of the collectability of customer accounts. The Company regularly reviews the allowance by considering historical experience, credit quality, the accounts receivable balances’ age, and economic conditions that may affect a customer’s ability to pay and expected default frequency rates. Trade receivables are written off at the point when they are considered uncollectible. At June 30, 2025, and December 31, 2024, the Management determined that the allowance for doubtful accounts was $22,382 and $22,382, respectively. Bad debt expense for the six months ended June 30, 2025, and the year ended December 31, 2024, was $0 and $0, respectively.

22382

Sales, Marketing, and Advertising The Company recognizes sales, marketing, and advertising expenses when incurred. The Company incurred $570,141 and $827,947 in sales, marketing, and advertising costs (“sales and marketing”) for the six months ended June 30, 2025, and 2024. The sales and marketing costs mainly included travel costs for tradeshows, customer meetings, online marketing on industry websites, press releases, and public relations activities. The decrease in sales and marketing expenses is mainly due to lower promotional marketing costs for the six months ended June 30, 2025. The sales, marketing, and advertising expenses represented <span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20250630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__custom--SalesAndMarketingOneMember__srt--MajorCustomersAxis__custom--CustomerMember_zL7YEl1ymeT9" title="Concentration risk, percentage">5.00% and <span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20240630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__custom--SalesAndMarketingOneMember__srt--MajorCustomersAxis__custom--CustomerMember_zgeiN6vZlGg7" title="Concentration risk, percentage">6.62% of the sales for the six months ended June 30, 2025, and 2024.

570141

827947

0.0500

0.0662

Revenue Recognition On January 1, 2019, the Company adopted ASU 2014-09 Revenue from Contracts with Customers. The majority of the Company’s revenues come from two contracts – IT support and maintenance (‘IT Agreement’) and software development (‘Second Amendment’) that fall within the scope of ASC 606. The Company recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration the Company expects to receive in exchange for those goods or services as per the contract with the customer. As a result, the Company accounts for revenue contracts with customers by applying the requirements of Accounting Standards Codification Topic 606, Revenue from Contracts with Customers (Topic 606), which includes the following steps: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Identify the contract or contracts and subsequent amendments with the customer.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Identify all the performance obligations in the contract and subsequent amendments.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Determine the transaction price for completing performance obligations.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Allocate the transaction price to the performance obligations in the contract.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Recognize the revenue when, or as, the Company satisfies a performance obligation.</td></tr> </table> NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) The Company adopted ASC 606 using the modified retrospective method applied to all contracts not completed as of January 1, 2019. The Company presents results for reporting periods beginning after January 1, 2019, under ASC 606, while prior period amounts are reported following legacy GAAP. In addition to the above guidelines, the Company also considers implementing guidance on warranties, customer options, licensing, and other topics. The Company considers revenue collectability, methods for measuring progress toward complete satisfaction of a performance obligation, warranties, customer options for additional goods or services, non-refundable upfront fees, licensing, customer acceptance, and other relevant categories. The Company accounts for a contract when the Company and the customer (‘parties’) have approved the contract and are committed to performing their respective obligations. Each party can identify its rights, obligations, and payment terms; the contract has commercial substance. The Company will collect all of the considerations. Revenue is recognized when performance obligations are satisfied by transferring control of the promised service to a customer. The Company fixes the transaction price for goods and services at contract inception. The Company’s standard payment terms are net 30 days and, in some cases, due upon receipt of the invoice. The Company considers the change in scope, price, or both as contract modifications. The parties describe contract modification as a change order, a variation, or an amendment. A contract modification exists when the parties approve a modification that either creates new or changes existing enforceable rights and obligations. The Company assumes a contract modification by oral agreement or implied by the customer’s customary business practice when agreed in writing. If the parties to the contract have not approved a contract modification, the Company continues to apply the existing contract’s guidance until the contract modification is approved. The Company recognizes contract modification in various forms –partial termination, an extension of the contract term with a corresponding price increase, adding new goods or services to the contract, with or without a corresponding price change, and reducing the contract price without a change in goods/services promised. At contract inception, the Company assesses the solutions or services, or bundles of solutions and services, obligated in the contract with a customer to identify each performance obligation within the contract and then evaluate whether the performance obligations are capable of being distinct and distinct within the context of the agreement. Solutions and services that are not capable of being distinct and distinct within the contract context are combined and treated as a single performance obligation in determining the allocation and recognition of revenue. For multi-element transactions, the Company allocates the transaction price to each performance obligation on a relative stand-alone selling price basis. The Company determines the stand-alone selling price for each item at the transaction’s inception, involving these multiple elements. Since January 21, 2016 (‘Inception’), the Company has derived its revenues mainly from consulting services, technology solutions, and customized software development. The Company recognizes revenue when it has satisfied a performance obligation by transferring control over a product or delivering a service to a customer. We measure revenue based on the consideration outlined in an arrangement or contract with a customer. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) The Company’s standard performance obligations include the following: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 22%; text-align: center">Performance Obligation</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 24%; text-align: center">Types of Deliverables</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 50%; text-align: center">When Performance Obligation is Typically Satisfied</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif">Consulting Services</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Consulting related to Start-Your-Own-Brokerage (“SYOB”), Start-Your-Own-Prime Brokerage (“SYOPB”), Start-Your-Own-Crypto Exchange (“SYOC”), FX/OTC liquidity solutions, and lead generations.</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">The Company recognizes the consulting revenues when the customer receives services over the contract length. If the customer pays the Company in advance for these services, the Company records such payment as deferred revenue until the Company completes the services.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Technology Services</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Licensing of Condor Risk Management Back Office (“Condor Risk Management”), Condor FX Pro Trading Terminal, Condor Pricing Engine, Crypto Trading Platform (“Crypto Web Trader Platform”), and other cryptocurrency-related solutions.</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Company recognizes ratably over the contractual period that the services are delivered, beginning on the date such service is made available to the customer. Licensing agreements are typically one year in length with an option to cancel by giving notice; customers have the right to terminate their agreements if the Company materially breaches its obligations under the agreement. Licensing agreements do not provide customers with the right to take possession of the software. The Company charges the customers a set-up fee for installing the platform, and implementation activities are insignificant and not subject to a separate fee.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Software Development</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Design and build development software projects for customers, where the Company develops the project to meet the design criteria and performance requirements as specified in the contract.</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">The Company recognizes the software development revenues when the Customer obtains control of the deliverables as stated in the Statement-of-Work contract.</td></tr> </table> The Company assumes that the goods or services promised in the existing contract will be transferred to the customer to determine the transaction price. The Company believes that the contract will not be canceled, renewed, or modified; therefore, the transaction price includes only those amounts to which the Company has rights under the present contract. For example, suppose the Company enters a contract with a customer with an original term of one year and expects the customer to renew it for a second year. In that case, the Company will determine the transaction price based on the initial one-year period. When choosing the transaction price, the company first identifies the fixed consideration, including non-refundable upfront payment amounts. To allocate the transaction price, the Company gives the amount that best represents the consideration that the entity expects to receive for transferring each promised good or service to the customer. The Company allocates the transaction price to each performance obligation identified in the contract on a relatively standalone selling price basis to meet the allocation objective. In determining the standalone selling price, the Company uses the best evidence of the stand-alone selling price that the Company charges to similar customers in similar circumstances. The Company sometimes uses the adjusted market assessment approach to determine the standalone selling price. It evaluates the market in which it sells the goods or services and estimates the price that customers in that market would pay for those goods or services when sold separately. The Company recognizes revenue when or as it transfers the promised goods or services into the contract. The Company considers the “transfers” of the promised goods or services when the customer obtains control of the goods or services. The Company believes a customer “obtains control” of an asset when it can directly use and substantially obtain all the remaining benefits from an asset. The Company recognizes deferred revenue related to services it will deliver within one year as a current liability. The Company presents deferred revenue related to services that the Company will provide more than one year into the future as a non-current liability. According to the contract’s terms and conditions, the Company invoices the customer at the beginning of the month for the month’s services. The invoice amount is due upon receipt. The Company recognizes the revenue at the end of each month, equal to the invoice amount. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Wealth Management AD Advisory Services Pty (ADS), the Company’s wealth management revenue, primarily consists of advisory revenue, commission revenue from insurance products, fees to prepare the statement of advice, rebalancing portfolio, and other financial planning activities. ADS is authorized and regulated by the Australian Securities & Investments Commission (ASIC) to conduct licensing activities in Australia. ASC 606 establishes a five-step model for revenue recognition aimed at enhancing comparability and transparency across entities, industries, and capital markets. The Company only recognizes revenue that reflects the transfer of promised goods or services to customers in exchange for the consideration to which the entity expects to be entitled. For ADS, a contract is an agreement between ADS and a client that creates enforceable rights and obligations, encompassing advisory services, insurance product commissions, and other financial planning activities. Contracts may be written, oral, or implied by customary business practices and are identified when both parties approve the agreement; each party can identify rights regarding the goods or services to be transferred, establish payment terms, the contract has commercial substance, and collection of payment is probable. A performance obligation is a promise in a contract to transfer a distinct good or service to the Customer. For ADS, performance obligations may include: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Providing ongoing financial advisory services,</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Preparing statements of advice,</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Executing portfolio rebalancing,</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Facilitating the purchase of insurance products, and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Offering other specialized financial and estate planning services.</td></tr> </table> We evaluate these services to determine if they are distinct, considering whether the Customer can benefit from the service on its own or with other readily available resources, and if the promise to transfer the service is separately identifiable from other promises in the contract. The transaction price is the amount of consideration ADS expects to receive in exchange for transferring the promised goods or services to the Customer. These services include fixed fees, commissions from insurance products, and variable consideration for performance-based fees. ADS estimates the amount of variable consideration to which it will be entitled in a manner that reflects the likelihood and magnitude of a revenue reversal. If a contract includes more than one performance obligation, ADS allocates the transaction price to each performance obligation based on its standalone selling price. When standalone selling prices are not directly observable, ADS estimates them using methods that may include cost-plus margin, market assessment, or residual approach, considering the Customer’s perceived value of each service. ADS recognizes revenue when (or as) a performance obligation is satisfied, i.e., when the control of the promised good or service is transferred to the Customer. For ongoing services, revenue is recognized over time, reflecting the continuous transfer of services. For services performed at a specific point in time, revenue is recognized upon completion of the service. The pattern of revenue recognition is determined based on when the Customer obtains control of the promised good or service, which, for advisory services, is typically throughout the contract, and for transaction-based services (like insurance commissions or fees for specific planning activities), is at the point in time when the transaction is executed, or the service is rendered. If we receive payments before services, we defer and recognize them as revenue when we are satisfied with our performance obligation. Advisory revenue includes fees charged to clients in advisory accounts for which we are the licensed investment advisor. We bill advisory fees weekly. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Investment and Margin Brokerage Business Alchemy Markets Ltd (Alchemy Malta) and Alchemy Prime Ltd (Alchemy UK) are providers of trading services and solutions specializing in over-the-counter (“OTC”) and exchange-traded markets for European markets. Malta Financial Services Authority (MFSA) regulates Alchemy Malta in authorized countries, including Austria, Belgium, Bulgaria, Cyprus, the Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Liechtenstein, the Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, and Sweden. The Financial Conduct Authority (FCA) regulates Alchemy UK in authorized countries, including England, Scotland, Wales, and Northern Ireland. The Company operates its brokerage business in two segments: retail and institutional (“clients” or “customers”). Through its retail and institutional segment, the Company provides its customers (individuals) around the world with access to a diverse range of global financial markets, including spot forex, precious metals, spread bets, and contracts for difference (“CFDs”) on currencies, commodities, indices, individual equities, cryptocurrencies, bonds, and interest rate products, as well as OTC options. The FCA defines a retail customer as a client who is not a professional or an eligible counterparty. A professional client is an entity that must be authorized or regulated to operate in the financial markets. According to the MFSA, a retail client is a client who is not a professional client or an eligible counterparty. A professional client possesses the knowledge, experience, and expertise to assess risks and make informed investment decisions. We recognize Brokerage (Trading) revenue through the principal model following the guidance outlined in ASC 606, Revenues from Contracts with Customers. The Company primarily generates revenue through market-making and trading execution services for its clients, known as Brokerage (Trading) Revenues. The Brokerage (Trading) revenue is the Company’s largest source of revenue. Brokerage (Trading) revenue comprises revenue from the retail OTC business and the advisory business. OTC trading includes forex trading (“forex”), precious metals trading, CFDs, and spread betting (in markets that do not prohibit such transactions), as well as other financial products. We realize gains or losses when we liquidate customer transactions. We revalue unrealized gains or losses on trading positions at prevailing market rates at the date of the balance sheet. We include them in Receivables from brokers, Payables to customers, and Payables to brokers on the Consolidated Balance Sheets. We record changes in net unrealized gains or losses in Brokerage (Trading) revenue on the Consolidated Statements of Operations and Comprehensive (Loss)/Income. We record Brokerage (Trading) revenue on a trade date basis. We also generate business through an agency model by earning commissions and spreads for executing customer trades. We book these revenues on a trade-date basis. The Company acts as an agent concerning clearing trades, but is the principal on fees paid to introducing brokers. The Company does not assume any market-making risk related to customer trades in this business. Net interest revenue consists primarily of the revenue generated by the Company’s cash and customer cash held at banks, as well as funds on deposit as collateral with the Company’s liquidity providers, less interest paid to the Company’s customers. We record interest revenue and interest expense when earned and incurred, respectively. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

Concentrations of Credit Risk Cash Cash and cash equivalents include cash on hand, bank deposits, and other short-term, highly liquid investments with a maturity of three months or less. The Company maintains its cash balances at multiple financial institutions, both domestic and foreign. For US financial institutions, the balances do not exceed Federal Deposit Insurance Corporation (FDIC) limits as of June 30, 2025. However, as of December 31, 2024, the majority of the cash balance was held with non-FDIC financial institutions in Malta, the UK, and other countries. As of June 30, 2025, the Company had $2,316,508 of cash and cash equivalents and $16,746,750 of restricted cash — client funds (segregated), for total cash, cash equivalents, and restricted cash of $19,063,258. As of December 31, 2024, the comparable amounts were $13,850,168, $11,526,789, and $25,376,957, respectively. Revenues For the six months ended June 30, 2025, and 2024, the Company generated $11,396,739 and $12,505,856 in revenues, representing a decrease of over 8.87% from the previous period. It is comprised of three main business segments: Investment and Brokerage, Wealth Management, and Technology and Software Development. Accounts Receivable Accounts Receivable primarily represent the amount from four (4) technology customers. In some cases, customer receivables are due immediately upon demand; however, in most cases, the Company offers net 30 terms, where payment is due in full 30 days after the invoice date. The Company has based the allowance for doubtful accounts on its assessment of the collectability of customer accounts. The Company regularly reviews the allowance by considering historical experience, credit quality, the age of accounts receivable balances, and economic conditions that may affect a customer’s ability to pay, and the expected default frequency rates. Trade receivables are written off when they are considered uncollectible. As of June 30, 2025, and December 31, 2024, management determined that the allowance for doubtful accounts was $22,382 and $22,382, respectively. Bad debt expense for the six months ended June 30, 2025, and the year ended December 31, 2024, was $0 and $0, respectively.

2316508

16746750

19063258

13850168

11526789

25376957

11396739

12505856

22382

Research and Development (R and D) Cost The Company acknowledges that future benefits from research and development (R and D) are uncertain; therefore, we cannot capitalize on R and D expenditures. The GAAP accounting standards require us to expense all research and development expenditures as incurred. For the Three Months ended June 30, 2025, and 2024, the Company incurred R and D costs of $0 and $0. The R and D costs in the previous period were based on an evaluation of the technological feasibility costs of the Condor Investing and Trading App.

Legal Proceedings The Company discloses a loss contingency if there is at least a reasonable possibility that a material loss has been incurred. The Company records its best estimate of loss related to pending legal proceedings when the loss is probable, and the amount can be reasonably estimated. The Company can reasonably estimate a range of losses with no best estimate in the range; the Company records the minimum estimated liability. As additional information becomes available, the Company assesses the potential liability related to pending legal proceedings, revises its estimates, and updates its disclosures accordingly. The Company’s legal costs associated with defending itself are recorded as expenses when incurred. On December 23, 2023, the Company received legal correspondence and supporting documents addressed to APSI Holdings Limited (formerly Alchemy Prime Holdings Limited) and FDCTech, Inc. The nature of the legal claims or disputes has not been fully specified in the received correspondence. The Company is assessing the situation and will respond appropriately. While management cannot predict the outcome of these matters, any adverse resolution could potentially have a material impact on the Company’s business, financial condition, and results of operations. The Company intends to defend its interests vigorously and will provide further updates as material developments arise. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Asher Alkoby, et al. v. FDCTech, Inc. On December 9, 2024, Asher Alkoby and other former shareholders of Alchemy Markets Ltd. (“AML”), the Company’s Malta-incorporated broker-dealer subsidiary acquired in June 2023, filed a claim against the Company in the London Circuit Commercial Court (Claim No. LM-2024-000330). The claimants seek approximately $<span id="xdx_90E_eus-gaap--LossContingencyDamagesSoughtValue_pn4n6_c20241209__20241209__us-gaap--TypeOfArrangementAxis__custom--ShareSaleAgreementMember_zAm0H2FDJtw8" title="Loss continency damages sought value">1.02 million in amounts they allege are owed under the Share Sale Agreement, together with rectification of the agreement to render it legally enforceable. Following completion of the acquisition, the Company identified anti-money laundering deficiencies at the subsidiary that had resulted in a 2019 administrative fine by the Malta Financial Intelligence Analysis Unit (“FIAU”), as well as undisclosed loans taken by the previous shareholders from the subsidiary that had not been repaid, resulting in net capital lower than disclosed during negotiations. Based on these findings, the Company withheld the final payment otherwise due to the sellers. The Company has filed a counterclaim seeking a declaration that the Share Sale Agreement is ineffective and unenforceable and repayment of $<span id="xdx_90F_eus-gaap--LossContingencyDamagesAwardedValue_c20241209__20241209__us-gaap--TypeOfArrangementAxis__custom--ShareSaleAgreementMember_zplOQM7CEush" title="Loss contingency damages to be paid value">915,000 previously paid to the sellers. The Company served its Defense and Counterclaim on May 9, 2025. Subsequent to June 30, 2025, on October 17, 2025, the Court granted the claimants permission to amend their claim to include a third claimant. A Costs and Case Management Conference took place on November 17, 2025, at which directions were given for trial, which is scheduled for November 2026. The Company believes it has meritorious defenses and counterclaims and intends to defend the action vigorously. Due to the inherent uncertainty of litigation, the Company cannot predict the outcome of this matter with certainty. Alchemy Markets Ltd. v. Il-Korp għall-Analizi ta’ Informazzjoni Finanzjarja (Ref: 104/2023) On October 19, 2023, AML filed an appeal in the Court of Appeal (Inferior Jurisdiction) in Malta challenging an administrative penalty of €419,997 and a follow-up directive imposed by the FIAU on September 23, 2023. The FIAU penalty was based on a compliance examination conducted between November 25, 2019, and December 5, 2019, before the Company acquired AML and under the different ownership and control of the subsidiary. The appeal challenges the decision-making process leading to the penalty and the law on which it was based, asserts that the penalty is arbitrary and excessive, and contends that certain aspects of the decision are unfounded in law and fact. The case is in the evidentiary production stage pertaining to the Company as appellant. Subsequent to June 30, 2025, a hearing was held on October 24, 2025, for the Company to continue presenting evidence. The Court has scheduled an additional hearing for February 2, 2026, for the FIAU to cross-examine the Company’s witnesses, following which the matter will be adjourned for final legal submissions. The Company believes it has meritorious grounds for the appeal and intends to pursue it vigorously. Alchemy Markets Ltd. v. L-Avukat tal-Istat u Il-Korp għall-Analizi ta’ Informazzjoni Finanzjarja (Ref: 159/2024) On April 2, 2024, AML filed a constitutional challenge before the First Hall Civil Court (Constitutional Jurisdiction) in Malta relating to the same September 23, 2023, FIAU decision described above. The application challenges (i) the composition of the FIAU and its enabling law; (ii) the FIAU’s decision-making processes as allegedly breaching the Company’s fundamental right to a fair hearing; and (iii) the imposition of an administrative penalty of a penal nature without adjudication by an independent court, in alleged breach of the Constitution of Malta. The Company seeks to have the FIAU decision set aside in its entirety. A first procedural hearing took place on May 7, 2024, and the Company has presented its evidence in support of the claim. The First Hall Civil Court (Constitutional Jurisdiction) has, in prior judgments involving other subject persons, characterized FIAU administrative penalties as more akin to penal sanctions and quashed FIAU decisions on that basis, although certain of those judgments have been overturned on appeal. The Company considers that the principles underpinning such prior judgments are applicable to its case. FDCTech, Inc. v. Intelligenceline.com, Fintelegram.com, et al. Subsequent to June 30, 2025, the Company filed a complaint in the Superior Court of California, County of Orange, against the operators of the websites Intelligenceline.com, Fintelegram.com, and Criticalintel.com. The complaint alleges that the defendants published false and defamatory statements accusing the Company of fraud, illegal conduct, and regulatory violations, causing reputational and financial harm, including lost business opportunities, and engaged in an extortion scheme by demanding payment for the removal of defamatory content. The complaint asserts claims for defamation per se, defamation per quod, trade libel, and false light, and seeks damages and injunctive relief. As of the date of this filing, the complaint had not yet been served. A hearing took place on December 15, 2025, on the Company’s motion, following which the court instructed the Company to investigate as to the beneficial owner of Intelligenceline.com. The Company is the plaintiff in this matter. The Company records a liability for loss contingencies when management, in consultation with legal counsel, determines that a loss is probable and the amount can be reasonably estimated. As of June 30, 2025, no amounts have been accrued for the matters described above, as management has determined, in consultation with counsel, that a loss is not probable or, where reasonably possible, cannot be reasonably estimated. The Company is unable to estimate the reasonably possible loss or range of loss, if any, in excess of amounts accrued for the matters described above. The Company believes it has meritorious defenses and counterclaims in the matters in which it is a defendant and intends to defend them vigorously; however, litigation is inherently uncertain, and the Company cannot predict the outcomes with certainty. Other than the matters described above, neither the Company nor any of its subsidiaries is a party to, nor is any of their property the subject of, any material pending legal proceedings other than ordinary routine litigation incidental to the business. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

1020000.00

915000

419997

Impairment of Long-Lived Assets The Company reviews long-lived assets for impairment in accordance with FASB ASC 360, Property, Plant, and Equipment. Under the standard, long-lived assets are tested for recoverability whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. An impairment charge is recognized when the asset’s carrying value exceeds the fair value. There were no impairment charges as of June 30, 2025, and December 31, 2024.

Provision for Income Taxes The provision for income taxes is determined using the asset and liability method. This method calculates deferred tax assets and liabilities based on the temporary differences between the consolidated financial statement and income tax bases of assets and liabilities using the enacted tax rates applicable each year. The Company utilizes a two-step approach to recognizing and measuring uncertain tax positions (“tax contingencies”). The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount, exceeding 50%, that is likely to be realized upon ultimate settlement. The Company considers various factors when evaluating and estimating its tax positions and benefits, which necessitate periodic adjustments that may not accurately predict actual outcomes. The Company includes interest and penalties related to tax contingencies in the provision for income taxes in the consolidated statements of its operations. The Company’s management does not expect the total amount of unrecognized tax benefits to change significantly in the next twelve (12) months.

Software Development Costs According to ASC 985-20, Software development costs, including expenses incurred to develop software sold, leased, or otherwise marketed, are capitalized after establishing technological feasibility, if significant. The Company amortizes the capitalized software development costs using the straight-line method over the estimated useful life of the application software. By the end of February 2016, the Company completed the technical feasibility of the Condor FX Back Office, Condor Pro Multi-Asset Trading Platform Version, and Condor Pricing Engine. The Company established the technical feasibility of the Digital Assets Web Trader Platform in February 2018. The Company completed the technical feasibility of the Condor Investing and Trading App in January 2021. The Company estimates the useful life of the software to be three (3) years. The Company is developing the Condor Investing and Trading App. The Company is currently capitalizing on the costs associated with the development. The R and D costs in the period ending September 30, 2022, were incurred in evaluating the technological feasibility of the Robo Advice Platform. The R and D costs in the period ending December 31, 2022, were incurred while evaluating the technological feasibility of the Condor Investing and Trading App. There were no R and D costs for the three months ending June 30, 2025, and 2024. The Company capitalizes major costs incurred during the application development stage for internal-use software.

P3Y

Convertible Debentures The cash conversion guidance in ASC 470-20, Debt with Conversion and Other Options, is considered when evaluating the accounting for convertible debt instruments, including certain convertible preferred stock classified as a liability, to determine whether the conversion feature should be recognized as a separate component of equity. The cash conversion guidance applies to all convertible debt instruments that, upon conversion, may be settled entirely or partially in cash or other assets where the conversion option is not bifurcated and separately accounted for pursuant to ASC 815. If the conversion features of conventional convertible debt provide a conversion rate below market value, this feature is characterized as a beneficial conversion feature (“BCF”). The Company records BCF as a debt discount in accordance with ASC Topic 470-20, Debt with Conversion and Other Options. In such circumstances, the convertible debt is recorded net of the discount related to the Black-Scholes formula. The Company amortizes the discount to interest expense over the life of the debt using the effective interest method. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

Foreign Currency Translation and Re-measurement The Company translates its foreign operations into US dollars in accordance with ASC 830, “Foreign Currency Matters.” Gains or losses resulting from translating the foreign currency financial statements are accumulated as a separate component of accumulated other comprehensive income (“AOCI”) in the Company’s stockholders’ equity and noncontrolling interests. Transaction gains and losses resulting from exchange rate changes on transactions denominated in currencies other than the functional currency of the applicable subsidiary are included in the Consolidated Statements of Income, within “Other (income) expense, net”, in the year in which the change occurs. We have translated the local currencies of ADS, AML, and APL — the Australian Dollar (AUD), the Euro (EUR), and the British Pound (GBP), respectively, into US$1.00 at the following exchange rates for the respective dates: <p id="xdx_899_eus-gaap--ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock_zHtTjXigBKi3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The exchange rate at the reporting end date: SCHEDULE OF EXCHANGE RATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" id="xdx_497_20250630_z57YkwEcqZyc" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">June 30, 2025</td><td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" id="xdx_49E_20241231_zprnTOKiQym5" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">December 31, 2024</td><td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_40A_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--PeriodEndUSDToAUDMember_zyp7ZCA1toPg" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 62%; text-align: justify">USD: AUD</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right">1.5193</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right">1.6168</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--PeriodEndUSDToEURMember_zgKhdtZWVkG9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">USD: EUR</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.8484</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.9662</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--PeriodEndUSDToGBPMember_zuHAmGoJA8Qh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">USD: GBP</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.7282</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.7990</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table> Average exchange rate for the period: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" id="xdx_498_20250331_zjMIBhCCTgSl" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Q1 2025</td><td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" id="xdx_497_20250630_zI8ssbHDL9f9" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Q2 2025</td><td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_409_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToAUDMember_z3l0ItDV1VKi" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 62%; text-align: justify">USD: AUD</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right">1.5939</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right">1.5605</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToEURMember_zxWuQCjA1d9l" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">USD:EUR</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.9507</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.8814</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToGBPMember_zGI5OVYONaj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">USD: GBP</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.7944</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.7489</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToGBPMember_z6kwhVKkzsxi" style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: justify">Foreign currency exchange rate, translation</td><td style="font: 10pt Times New Roman, Times, Serif; display: none"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: right">0.7944</td><td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; display: none"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: right">0.7489</td><td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: left"> </td></tr> </table> ADS’ functional currency is AUD, and the reporting currency is the US dollar. AML’s functional currency is the EUR, and its reporting currency is the US dollar. APL’s functional currency is GBP, and its reporting currency is US dollars. The Company translates its records into USD as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Assets and liabilities at the rate of exchange in effect at the balance sheet date</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Equities at the historical rate</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Revenue and expense items at the average rate of exchange prevailing during the period</td></tr> </table> NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

<p id="xdx_899_eus-gaap--ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock_zHtTjXigBKi3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The exchange rate at the reporting end date: SCHEDULE OF EXCHANGE RATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" id="xdx_497_20250630_z57YkwEcqZyc" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">June 30, 2025</td><td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" id="xdx_49E_20241231_zprnTOKiQym5" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">December 31, 2024</td><td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_40A_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--PeriodEndUSDToAUDMember_zyp7ZCA1toPg" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 62%; text-align: justify">USD: AUD</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right">1.5193</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right">1.6168</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--PeriodEndUSDToEURMember_zgKhdtZWVkG9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">USD: EUR</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.8484</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.9662</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--PeriodEndUSDToGBPMember_zuHAmGoJA8Qh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">USD: GBP</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.7282</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.7990</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table> Average exchange rate for the period: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" id="xdx_498_20250331_zjMIBhCCTgSl" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Q1 2025</td><td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" id="xdx_497_20250630_zI8ssbHDL9f9" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Q2 2025</td><td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_409_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToAUDMember_z3l0ItDV1VKi" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 62%; text-align: justify">USD: AUD</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right">1.5939</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right">1.5605</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToEURMember_zxWuQCjA1d9l" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">USD:EUR</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.9507</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.8814</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToGBPMember_zGI5OVYONaj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">USD: GBP</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.7944</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.7489</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToGBPMember_z6kwhVKkzsxi" style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: justify">Foreign currency exchange rate, translation</td><td style="font: 10pt Times New Roman, Times, Serif; display: none"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: right">0.7944</td><td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; display: none"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: right">0.7489</td><td style="font: 10pt Times New Roman, Times, Serif; display: none; text-align: left"> </td></tr> </table>

1.5193

1.6168

0.8484

0.9662

0.7282

0.7990

1.5939

1.5605

0.9507

0.8814

0.7944

0.7489

0.7944

0.7489

Fair Value The Company uses current market values to recognize certain assets and liabilities at a fair value. The fair value is the estimated price at which the Company can sell the asset or settle a liability in an orderly transaction to a third party under current market conditions. The Company uses the following methods and valuation techniques for deriving fair values: Market Approach – The market approach uses the prices associated with actual market transactions for similar or identical assets and liabilities to derive a fair value. Income Approach – The income approach utilizes estimated future cash flows or earnings, adjusted by a discount rate that reflects the time value of money and the risk of not achieving the cash flows, to derive a discounted present value. Cost Approach – The cost approach uses the estimated cost to replace an asset, adjusted for the obsolescence of the existing asset. The Company ranks the fair value hierarchy of information sources from Level 1 (the best) to Level 3 (the worst). The Company uses these three levels to select inputs for valuation techniques: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center">Level I</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center">Level 2</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center">Level 3</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 1 is a quoted price for an identical item in an active market on the measurement date. Level 1 is the most reliable evidence of fair value and is used whenever this information is available.</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 2 is directly or indirectly observable inputs other than quoted prices. An example of a Level 2 input is a valuation multiple for a business unit, based on the sales, EBITDA, or net income of comparable companies.</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 3 is an unobservable input. It may include the company’s data, adjusted for other reasonably available information. Examples of a Level 3 input are an internally generated financial forecast.</td></tr> </table>

Basic and Diluted Income (Loss) per Share The Company follows ASC 260, Earnings Per Share, to account for earnings per share. Basic earnings per share (“EPS”) calculations are determined by dividing net loss by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. As of June 30, 2025, and 2024, the Company had weighted 423,084,729 and 389,659,315 basic and dilutive shares issued and outstanding. During the period ended June 30, 2025, common stock equivalents were anti-dilutive due to the net loss and were accordingly excluded from the computation. During the period ended June 30, 2024, common stock equivalents were anti-dilutive due to the net loss and were accordingly excluded from the computation.

423084729

389659315

Reclassifications We have reclassified certain amounts from the prior period to conform to the current year’s presentation. None of these classifications impacted reported operating or net loss for any presented period. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

Recent Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606), which supersedes the revenue recognition requirements in Topic 605, Revenue Recognition, including most industry-specific requirements. ASU 2014-09 establishes a five-step revenue recognition process; an entity will recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. ASU 2014-09 also requires enhanced disclosures regarding the nature, amount, timing, and uncertainty of revenues and cash flows from customers’ contracts. In August 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date, which defers the effective date of ASU 2014-09 by one (1) year. The Company adopted ASC 606 using the modified retrospective method, applying it to all contracts not completed as of January 1, 2019. The Company presents results for reporting periods beginning after January 1, 2019, under ASC 606, while prior period amounts are reported in accordance with legacy GAAP. Refer to Note 2, Revenue from Major Contracts with Customers, for further discussion on the Company’s accounting policies for revenue sources within the scope of ASC 606.

NOTE 3. MANAGEMENT’S PLANS The Company has prepared consolidated financial statements on a going concern basis, which assumes the realization of assets and the settlement of liabilities and commitments in the ordinary course of business. At June 30, 2025, and December 31, 2024, the accumulated deficit was $2,541,213 and $2,396,102, respectively. At June 30, 2025, and December 31, 2024, the working capital surplus was $4,148,922 and $991,609, respectively. Since its inception, the Company has sustained recurring losses and negative cash flows from operations. During the six months ended June 30, 2025, and 2024, the Company incurred net losses of $111,334 and $92,765, respectively. As of June 30, 2025, the Company had a cash balance of $19,063,258, which the Management believes is sufficient to support its ongoing operations and meet current obligations in the ordinary course of business for at least the next twelve (12) months. Over the past fiscal years, the Company has demonstrated strong revenue growth and improved operational efficiency, with operating expenses decreasing as a percentage of total revenue. While the Company has adequate liquidity to sustain its existing business activities, its strategic growth initiatives, particularly in the development of financial technologies, may require additional capital investment. To accelerate expansion and enhance its technological offerings, the Company may seek external financing through private equity, public markets, or credit facilities. However, the availability and terms of such financing cannot be guaranteed. Management remains focused on strengthening the company’s financial position by expanding its global customer base, increasing revenue from its diversified portfolio of technological solutions, and working toward achieving a positive cash flow. To support long-term growth, the Company also plans to invest in long-lived assets that will drive economic benefits beyond the fiscal year 2025. Additionally, Management may explore revolving loan agreements with financial institutions or other funding options, as needed, to complement its organic growth strategy. The Management intends to continue its efforts to enhance its revenue from its diversified portfolio of technological solutions, become cash flow positive, and raise funds through private placement offerings and debt financing. See Note 7 for Notes Payable. As the Company increases its global customer base, it intends to acquire long-lived assets that will provide future economic benefits beyond fiscal year 2025.

-2541213

-2396102

4148922 991609

-111334

-92765

19063258

NOTE 4. CAPITALIZED SOFTWARE COSTS During the three months ended June 30, 2025, and 2024, the estimated remaining weighted-average useful life of the Company’s capitalized software was three (3) years. The Company recognizes amortization expenses for capitalized software on a straight-line basis. At June 30, 2025, and December 31, 2024, the unamortized balance of capitalized software for the Company, including software of subsidiaries, was $1,291,296 and $1,163,309. The Company has estimated aggregate amortization expenses for each of the five succeeding fiscal years, based on the estimated lifespan of the software asset of three years.

P3Y

1291296 1163309

NOTE 5. RELATED PARTY TRANSACTIONS The following tables summarize the Company’s related party receivable and related party advance balances as of June 30, 2025 (Unaudited; Restated) and December 31, 2024 (Audited; Restated). Related parties comprise entities under common control and affiliated subsidiaries — Alchemy Markets Limited (“AML”), Alchemy Prime Limited (“APL”), ADS, and ATECH — together with officers of the Company. SCHEDULE OF RELATED PARTY TRANSACTIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250630_z2s8kdi0kxP1" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2025 (Unaudited; Restated)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20241231_zVUjkVEMIqYd" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2024 (Audited; Restated)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Related party receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--NotesAndLoansReceivableNetCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FDCTechIncMember_zWbfL7MCvsg" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: justify">FDCTech, Inc. — Related party receivables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,705,290</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,682,450</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--NotesAndLoansReceivableNetCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlchemyMarketsLimitedMember_zewy0ilPkO8d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Alchemy Markets Limited (AML) — due from affiliate</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,956,063</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--NotesAndLoansReceivableNetCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ATECHMember_zb7ZeQsyWgP" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">ATECH — due from affiliate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">193,124</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--NotesAndLoansReceivableNetCurrent_iI_zbJWSa7SM7Uk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Total related party receivable</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">6,854,477</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,682,450</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Related party advances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--RelatedPartyAdvances_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlchemyMarketsLimitedMember_zGvLbTuRcLV9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Alchemy Markets Limited (AML) — due to an affiliate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,717,632</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">140,682</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--RelatedPartyAdvances_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlchemyPrimeLimitedMember_zTKQBnffjBu6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Alchemy Prime Limited (APL) — advances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,713,827</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--RelatedPartyAdvances_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ATECHMember_zSf8P0J7qRWe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">ATECH — advances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">31,208</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">101,795</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--RelatedPartyAdvances_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ADSMember_zGCHqEYBPsH8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">ADS — advances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,726</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,536</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--RelatedPartyAdvances_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FDCTechIncMember_z3r1cnCHpFB4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">FDCTech, Inc. — advances.</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--RelatedPartyAdvances_iI_zaRsUBFN8N54" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Total related party advances</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,785,566</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">7,992,840</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> Notes: 1. Related party receivable represents amounts due from entities under common control and affiliated subsidiaries arising in the ordinary course of business. As of June 30, 2025, the balance comprises FDCTech Related party receivable ($3,705,290), AML ($2,956,063), and ATECH ($193,124). The increase over December 31, 2024, reflects intercompany funding extended to AML and ATECH during the period. 2. Related party advances represent amounts due to affiliated entities. The shift from APL (December 31, 2024) to AML (June 30, 2025) reflects the settlement of APL advances and new funding provided by AML during the six months ended June 30, 2025. 3. These balances are unsecured, non-interest-bearing, and have no fixed repayment terms. NOTE 5. RELATED PARTY TRANSACTIONS (continued) Between February 22, 2016, and April 24, 2017, the Company borrowed $<span id="xdx_902_eus-gaap--ShortTermBorrowings_iI_c20170424__dei--LegalEntityAxis__custom--FRHPrimeLtdMember__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember_zfm6v2q8qcRl" title="Short term debt">1,000,000 from FRH Group, a founder and principal shareholder of the Company. The Company executed Convertible Promissory Notes due between April 24, 2019, and June 30, 2019. The Notes are convertible into common stock initially at $<span id="xdx_90A_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20170424__dei--LegalEntityAxis__custom--FRHPrimeLtdMember__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember_z5GZWmIzRgE6" title="Debt instrument convertible price per share">0.10 per share but may be discounted under certain circumstances; however, in no event will the conversion price be less than $<span id="xdx_90D_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20170424__dei--LegalEntityAxis__custom--FRHPrimeLtdMember__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember__srt--RangeAxis__srt--MinimumMember_zXfk8av0Q5n9" title="Debt instrument convertible price per share">0.05 per share. The Notes carry an interest rate of <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20170424__dei--LegalEntityAxis__custom--FRHPrimeLtdMember__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember_zZPinnoFdhjg" title="Debt interest rate">6% per annum, which is due and payable at maturity. Between March 15 and 21, 2017, subject to the terms and conditions of the Stock Purchase Agreement, the Company issued <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20170316__20170321__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SusanEEaglsteinMember_zqOpGWFeKSx9" title="Common stock for cash, shares">1,000,000 shares to Susan Eaglstein and <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20170316__20170321__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BrentEaglsteinMember_zKzxfvP4jEJ6" title="Number of shares issued during period">400,000 shares to Brent Eaglstein at $<span id="xdx_907_eus-gaap--SharesIssuedPricePerShare_iI_c20170321__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BrentEaglsteinMember_zTfN9YZhxO04" title="Shares issued, price per share">0.05 per share, a cumulative cash amount of $<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20170316__20170321__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BrentEaglsteinMember_zFYaU3HDmmUk" title="Value of shares issued during period">70,000. Ms. Eaglstein and Mr. Eaglstein are the mother and brother of Mitchell Eaglstein, the Company’s CEO and director. On February 22, 2021, the Company entered into an Assignment of Debt Agreement (the “Agreement”) with FRH and FRH Group Corporation. The Company eliminated all four FRH Group convertible notes, including interest, of $<span id="xdx_90C_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20210222__us-gaap--TypeOfArrangementAxis__custom--AssignmentOfDebtAgreementMember__us-gaap--RelatedPartyTransactionAxis__custom--FRHGroupCorporationMember_z2Dv16wXxz21" title="Interest">1,256,908 in return for issuing <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210222__20210222__us-gaap--TypeOfArrangementAxis__custom--AssignmentOfDebtAgreementMember__us-gaap--RelatedPartyTransactionAxis__custom--FRHGroupCorporationMember_zpiIstlkjNHd" title="Number of shares issued during period">12,569,080 shares of unregistered common stock of the Company (the “Shares”) to FRH. Following the Agreement, FRH assigned the Shares to FRH Group Corporation, also owned by Mr. Hong. In September 2022, the Company issued <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220901__20220930__srt--TitleOfIndividualAxis__custom--AlchemyPrimeLimitedMember_zsOKQDAoowR9" title="Common stock for cash consideration, shares">30,000,000 common shares for cash consideration of $<span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220901__20220930__srt--TitleOfIndividualAxis__custom--AlchemyPrimeLimitedMember_zgbWYpE21Nk6" title="Common stock for cash consideration">300,000 for Alchemy Prime Limited (APL) and appointed Gope S. Kundnani as the director of the Company. As the director’s compensation, the Company issued <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensationGross_pid_c20220901__20220930__srt--TitleOfIndividualAxis__custom--AlchemyPrimeLimitedMember_z1Y6mYSEqy95" title="Share based compensation, shares">5,000,000 shares, valued at $<span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensationGross_c20220901__20220930__srt--TitleOfIndividualAxis__custom--AlchemyPrimeLimitedMember_zxkpdYrXORKl" title="Share based compensation, value">60,000. Mr. Kundnani is the director and owner of APL. In January 2023, the Company issued <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20230101__20230131__srt--TitleOfIndividualAxis__custom--AlchemyPrimeLimitedMember_z1aQLK0HH8ub" title="Common stock for cash consideration, shares">115,000,000 common stock for a cash consideration of $<span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20230101__20230131__srt--TitleOfIndividualAxis__custom--AlchemyPrimeLimitedMember_zvqy1jesDPm5" title="Common stock for cash consideration, value">550,000 to Kundnani, its director. In January 2023, Eaglstein and Firoz transferred 1,100,000 and 400,000 shares to Kundnani, the Company’s director. As of September 30, 2023, the Company had 4,000,000 preferred shares issued and outstanding, with Eaglstein, Kundnani, and Hong holding 1,500,000, 1,500,000, and 1,000,000 shares, respectively. On September 30, 2023, the Company signed a definitive agreement with Alchemy Group, pursuant to which the Company acquired <span id="xdx_904_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_c20230930__us-gaap--BusinessAcquisitionAxis__custom--AlchemyMarketsDmccMember_zfUF4ZltmT45" title="Business acquisition, percentage of voting interests acquired">100% of Alchemy Markets DMCC (Alchemy UAE), <span id="xdx_90E_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_c20230930__us-gaap--BusinessAcquisitionAxis__custom--AlchemyPrimeLtdMember_zHXiauWdwsaj" title="Business acquisition, percentage of voting interests acquired">100% of APL, and <span id="xdx_90B_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_c20230930__us-gaap--BusinessAcquisitionAxis__custom--AlchemyMarketsLtdMember_zDzqKJqs7qXf" title="Business acquisition, percentage of voting interests acquired">49.90% of AML. The Company terminated the acquisition of Alchemy UAE in October 2023. On November 30, 2023, the Company purchased 499 shares of Alchemy Markets Holdings Ltd. (Alchemy BVI) from Alchemy Prime Holdings Ltd. (APHL) in exchange for 833,621 shares of Series B Preferred Stock. The Company did not exchange cash in the transaction. The Company has issued the Series B Preferred stock to APHL. Kundnani, a related party, is the sole shareholder of APHL, a related party. As a result, the Company now owns one hundred percent (<span id="xdx_907_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_c20231130__us-gaap--BusinessAcquisitionAxis__custom--AlchemyMarketsHoldingsLtdMember_zfolj3ZZJN0e" title="Business acquisition, percentage of voting interests acquired">100.00%) of AML, an operating entity of Alchemy BVI. On November 30, 2023, the Company purchased one hundred percent (<span id="xdx_90D_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_c20231130__us-gaap--BusinessAcquisitionAxis__custom--AlchemyPrimeLtdMember_zogMQVTwmlX3" title="Business acquisition, percentage of voting interests acquired">100.00%) of all the issued and outstanding shares of APL, an FCA-regulated brokerage, from APHL in exchange for <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20231130__20231130__us-gaap--BusinessAcquisitionAxis__custom--AlchemyPrimeLtdMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zBP0xH8Zi3Fe" title="Number of shares acquired">966,379 Series B Preferred Stock. The Company did not exchange cash in the transaction. The Company has issued the Series B Preferred stock APHL. Kundnani, a related party, is the sole shareholder of APHL. Kundnani, a related party, purchased <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20231130__20231130__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_zIaRqdpdHQU9" title="Shares transferred">2,500,000 Series A Preferred stock of FDCTech for $<span id="xdx_903_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pn5n6_c20231130__20231130__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_zPYTsktPBdKj" title="Shares transferred, value">2.5 million. FDCTech has issued the Series A Preferred stock to Kundnani. Kundnani, a related party, purchased <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20231130__20231130__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_zaopWMJqmpEa" title="Shares transferred">50,000,000 shares of the Company’s common stock for $<span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pn5n6_c20231130__20231130__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_zBWoqQSmbNw2" title="Shares transferred, value">5.5 million. FDCTech has issued the Common stock to Kundnani. In December 2023, Susan Eaglstein, mother of Mitchel Eaglstein, the Company’s CEO, provided $20,000 as a related party advance for working capital. The Company has not formalized the agreement. As part of the consideration, the Company issued Ms. Eaglstein <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240101__20240131__srt--TitleOfIndividualAxis__custom--MitchellEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zl9HLB4Qghzc" title="Shares transferred">10,000 Series B Preferred Convertible Shares in January 2024 (See: Subsequent Events Memo). On January 4, 2024, the Company issued <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20240104__20240104__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z01iKRiFKL5a" title="Number of shares issued for cash">141,844 Series B preferred stock to Gope S. Kundnani for cash valued at $<span id="xdx_907_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zfIEr92LsSYe" title="Shares issued price per share">1.41 per share. On January 4, 2024, the Company issued <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240104__20240104__srt--TitleOfIndividualAxis__custom--MitchellMEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zvLs97austSi" title="Number of shares issued for services, shares">150,000 Series B preferred stock to Mitchell M. Eaglstein, CEO and Director, for services valued at $<span id="xdx_90F_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__srt--TitleOfIndividualAxis__custom--MitchellMEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z98HQvj85e3j" title="Shares issued price per share">1.41 per share. On January 4, 2024, the Company issued <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240104__20240104__srt--TitleOfIndividualAxis__custom--ImranFirozMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zGgVisBdI33e" title="Number of shares issued for services, shares">150,000 Series B preferred stock to Imran Firoz, CFO and Director, for services valued at $<span id="xdx_905_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__srt--TitleOfIndividualAxis__custom--ImranFirozMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zPlLFlot6HIk" title="Shares issued price per share">1.41 per share. On January 4, 2024, the Company issued <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240104__20240104__dei--LegalEntityAxis__custom--FRHGroupCorpMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z8zoQgtWvY9g" title="Number of shares issued for services, shares">50,000 Series B preferred stock to FRH Group for services valued at $<span id="xdx_905_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__dei--LegalEntityAxis__custom--FRHGroupCorpMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zAlNcgXotbxb" title="Shares issued price per share">1.41 per share. On January 4, 2024, the Company issued <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240104__20240104__srt--TitleOfIndividualAxis__custom--WilliamBBarnettMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z2mjpf8flO68" title="Number of shares issued for services, shares">10,000 Series B preferred stock to William B. Barnett, Esq., for services valued at $<span id="xdx_904_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__srt--TitleOfIndividualAxis__custom--WilliamBBarnettMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zrA2A0DedJG1" title="Number of shares issued during period">1.41 per share. On January 4, 2024, the Company issued <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240104__20240104__srt--TitleOfIndividualAxis__custom--SusanEEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zBQbdlnoBzIc" title="Number of shares issued for services, shares">10,000 Series B preferred stock to Susan E. Eaglstein for services valued at $<span id="xdx_90D_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__srt--TitleOfIndividualAxis__custom--SusanEEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zwqspB0LcTw7" title="Number of shares issued during period">1.41 per share. On January 4, 2024, the Company issued <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240104__20240104__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zFIyfc79x4m9" title="Number of shares issued for services, shares">50,000 Series B preferred stock to Gope S. Kundnani for services valued at $<span id="xdx_907_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z3hrg3eA6e6h" title="Shares issued price per share">1.41 per share. On January 30, 2024, the Company’s board of directors adopted and approved the rescission and cancellation of (i) <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240130__20240130__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MitchellMEaglsteinMember_z44vLrhKSGIh" title="Number of shares issued during period">1,000,000 shares of Series A Preferred Stock of the Company issued to Mitchell M. Eaglstein and (ii) <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240130__20240130__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FelixRHongMember_zbbSWJusIOrl" title="Number of shares issued during period">1,000,000 shares of Series A Preferred Stock of the Company issued to Felix R Hong. On February 07, 2025, the Company issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20250207__20250207__srt--TitleOfIndividualAxis__custom--NickGKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zwW8E7jLZJk9" title="Number of shares issued for services, shares">10,000 Series B preferred stock to Nick G. Kundnani for services valued at $<span id="xdx_90F_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20250207__srt--TitleOfIndividualAxis__custom--NickGKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zKKm4FaO1sof" title="Shares issued price per share">1.41 per share.

The following tables summarize the Company’s related party receivable and related party advance balances as of June 30, 2025 (Unaudited; Restated) and December 31, 2024 (Audited; Restated). Related parties comprise entities under common control and affiliated subsidiaries — Alchemy Markets Limited (“AML”), Alchemy Prime Limited (“APL”), ADS, and ATECH — together with officers of the Company. SCHEDULE OF RELATED PARTY TRANSACTIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250630_z2s8kdi0kxP1" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2025 (Unaudited; Restated)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20241231_zVUjkVEMIqYd" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2024 (Audited; Restated)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Related party receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--NotesAndLoansReceivableNetCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FDCTechIncMember_zWbfL7MCvsg" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: justify">FDCTech, Inc. — Related party receivables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,705,290</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,682,450</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--NotesAndLoansReceivableNetCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlchemyMarketsLimitedMember_zewy0ilPkO8d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Alchemy Markets Limited (AML) — due from affiliate</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,956,063</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--NotesAndLoansReceivableNetCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ATECHMember_zb7ZeQsyWgP" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">ATECH — due from affiliate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">193,124</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--NotesAndLoansReceivableNetCurrent_iI_zbJWSa7SM7Uk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Total related party receivable</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">6,854,477</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,682,450</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Related party advances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--RelatedPartyAdvances_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlchemyMarketsLimitedMember_zGvLbTuRcLV9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Alchemy Markets Limited (AML) — due to an affiliate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,717,632</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">140,682</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--RelatedPartyAdvances_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlchemyPrimeLimitedMember_zTKQBnffjBu6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Alchemy Prime Limited (APL) — advances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,713,827</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--RelatedPartyAdvances_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ATECHMember_zSf8P0J7qRWe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">ATECH — advances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">31,208</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">101,795</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--RelatedPartyAdvances_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ADSMember_zGCHqEYBPsH8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">ADS — advances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,726</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,536</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--RelatedPartyAdvances_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FDCTechIncMember_z3r1cnCHpFB4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">FDCTech, Inc. — advances.</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--RelatedPartyAdvances_iI_zaRsUBFN8N54" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Total related party advances</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,785,566</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">7,992,840</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> Notes: 1. Related party receivable represents amounts due from entities under common control and affiliated subsidiaries arising in the ordinary course of business. As of June 30, 2025, the balance comprises FDCTech Related party receivable ($3,705,290), AML ($2,956,063), and ATECH ($193,124). The increase over December 31, 2024, reflects intercompany funding extended to AML and ATECH during the period. 2. Related party advances represent amounts due to affiliated entities. The shift from APL (December 31, 2024) to AML (June 30, 2025) reflects the settlement of APL advances and new funding provided by AML during the six months ended June 30, 2025. 3. These balances are unsecured, non-interest-bearing, and have no fixed repayment terms. NOTE 5. RELATED PARTY TRANSACTIONS (continued) Between February 22, 2016, and April 24, 2017, the Company borrowed $<span id="xdx_902_eus-gaap--ShortTermBorrowings_iI_c20170424__dei--LegalEntityAxis__custom--FRHPrimeLtdMember__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember_zfm6v2q8qcRl" title="Short term debt">1,000,000 from FRH Group, a founder and principal shareholder of the Company. The Company executed Convertible Promissory Notes due between April 24, 2019, and June 30, 2019. The Notes are convertible into common stock initially at $<span id="xdx_90A_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20170424__dei--LegalEntityAxis__custom--FRHPrimeLtdMember__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember_z5GZWmIzRgE6" title="Debt instrument convertible price per share">0.10 per share but may be discounted under certain circumstances; however, in no event will the conversion price be less than $<span id="xdx_90D_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20170424__dei--LegalEntityAxis__custom--FRHPrimeLtdMember__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember__srt--RangeAxis__srt--MinimumMember_zXfk8av0Q5n9" title="Debt instrument convertible price per share">0.05 per share. The Notes carry an interest rate of <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20170424__dei--LegalEntityAxis__custom--FRHPrimeLtdMember__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember_zZPinnoFdhjg" title="Debt interest rate">6% per annum, which is due and payable at maturity. Between March 15 and 21, 2017, subject to the terms and conditions of the Stock Purchase Agreement, the Company issued <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20170316__20170321__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SusanEEaglsteinMember_zqOpGWFeKSx9" title="Common stock for cash, shares">1,000,000 shares to Susan Eaglstein and <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20170316__20170321__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BrentEaglsteinMember_zKzxfvP4jEJ6" title="Number of shares issued during period">400,000 shares to Brent Eaglstein at $<span id="xdx_907_eus-gaap--SharesIssuedPricePerShare_iI_c20170321__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BrentEaglsteinMember_zTfN9YZhxO04" title="Shares issued, price per share">0.05 per share, a cumulative cash amount of $<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20170316__20170321__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BrentEaglsteinMember_zFYaU3HDmmUk" title="Value of shares issued during period">70,000. Ms. Eaglstein and Mr. Eaglstein are the mother and brother of Mitchell Eaglstein, the Company’s CEO and director. On February 22, 2021, the Company entered into an Assignment of Debt Agreement (the “Agreement”) with FRH and FRH Group Corporation. The Company eliminated all four FRH Group convertible notes, including interest, of $<span id="xdx_90C_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20210222__us-gaap--TypeOfArrangementAxis__custom--AssignmentOfDebtAgreementMember__us-gaap--RelatedPartyTransactionAxis__custom--FRHGroupCorporationMember_z2Dv16wXxz21" title="Interest">1,256,908 in return for issuing <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210222__20210222__us-gaap--TypeOfArrangementAxis__custom--AssignmentOfDebtAgreementMember__us-gaap--RelatedPartyTransactionAxis__custom--FRHGroupCorporationMember_zpiIstlkjNHd" title="Number of shares issued during period">12,569,080 shares of unregistered common stock of the Company (the “Shares”) to FRH. Following the Agreement, FRH assigned the Shares to FRH Group Corporation, also owned by Mr. Hong. In September 2022, the Company issued <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220901__20220930__srt--TitleOfIndividualAxis__custom--AlchemyPrimeLimitedMember_zsOKQDAoowR9" title="Common stock for cash consideration, shares">30,000,000 common shares for cash consideration of $<span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220901__20220930__srt--TitleOfIndividualAxis__custom--AlchemyPrimeLimitedMember_zgbWYpE21Nk6" title="Common stock for cash consideration">300,000 for Alchemy Prime Limited (APL) and appointed Gope S. Kundnani as the director of the Company. As the director’s compensation, the Company issued <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensationGross_pid_c20220901__20220930__srt--TitleOfIndividualAxis__custom--AlchemyPrimeLimitedMember_z1Y6mYSEqy95" title="Share based compensation, shares">5,000,000 shares, valued at $<span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensationGross_c20220901__20220930__srt--TitleOfIndividualAxis__custom--AlchemyPrimeLimitedMember_zxkpdYrXORKl" title="Share based compensation, value">60,000. Mr. Kundnani is the director and owner of APL. In January 2023, the Company issued <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20230101__20230131__srt--TitleOfIndividualAxis__custom--AlchemyPrimeLimitedMember_z1aQLK0HH8ub" title="Common stock for cash consideration, shares">115,000,000 common stock for a cash consideration of $<span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20230101__20230131__srt--TitleOfIndividualAxis__custom--AlchemyPrimeLimitedMember_zvqy1jesDPm5" title="Common stock for cash consideration, value">550,000 to Kundnani, its director. In January 2023, Eaglstein and Firoz transferred 1,100,000 and 400,000 shares to Kundnani, the Company’s director. As of September 30, 2023, the Company had 4,000,000 preferred shares issued and outstanding, with Eaglstein, Kundnani, and Hong holding 1,500,000, 1,500,000, and 1,000,000 shares, respectively. On September 30, 2023, the Company signed a definitive agreement with Alchemy Group, pursuant to which the Company acquired <span id="xdx_904_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_c20230930__us-gaap--BusinessAcquisitionAxis__custom--AlchemyMarketsDmccMember_zfUF4ZltmT45" title="Business acquisition, percentage of voting interests acquired">100% of Alchemy Markets DMCC (Alchemy UAE), <span id="xdx_90E_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_c20230930__us-gaap--BusinessAcquisitionAxis__custom--AlchemyPrimeLtdMember_zHXiauWdwsaj" title="Business acquisition, percentage of voting interests acquired">100% of APL, and <span id="xdx_90B_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_c20230930__us-gaap--BusinessAcquisitionAxis__custom--AlchemyMarketsLtdMember_zDzqKJqs7qXf" title="Business acquisition, percentage of voting interests acquired">49.90% of AML. The Company terminated the acquisition of Alchemy UAE in October 2023. On November 30, 2023, the Company purchased 499 shares of Alchemy Markets Holdings Ltd. (Alchemy BVI) from Alchemy Prime Holdings Ltd. (APHL) in exchange for 833,621 shares of Series B Preferred Stock. The Company did not exchange cash in the transaction. The Company has issued the Series B Preferred stock to APHL. Kundnani, a related party, is the sole shareholder of APHL, a related party. As a result, the Company now owns one hundred percent (<span id="xdx_907_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_c20231130__us-gaap--BusinessAcquisitionAxis__custom--AlchemyMarketsHoldingsLtdMember_zfolj3ZZJN0e" title="Business acquisition, percentage of voting interests acquired">100.00%) of AML, an operating entity of Alchemy BVI. On November 30, 2023, the Company purchased one hundred percent (<span id="xdx_90D_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_c20231130__us-gaap--BusinessAcquisitionAxis__custom--AlchemyPrimeLtdMember_zogMQVTwmlX3" title="Business acquisition, percentage of voting interests acquired">100.00%) of all the issued and outstanding shares of APL, an FCA-regulated brokerage, from APHL in exchange for <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20231130__20231130__us-gaap--BusinessAcquisitionAxis__custom--AlchemyPrimeLtdMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zBP0xH8Zi3Fe" title="Number of shares acquired">966,379 Series B Preferred Stock. The Company did not exchange cash in the transaction. The Company has issued the Series B Preferred stock APHL. Kundnani, a related party, is the sole shareholder of APHL. Kundnani, a related party, purchased <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20231130__20231130__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_zIaRqdpdHQU9" title="Shares transferred">2,500,000 Series A Preferred stock of FDCTech for $<span id="xdx_903_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pn5n6_c20231130__20231130__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_zPYTsktPBdKj" title="Shares transferred, value">2.5 million. FDCTech has issued the Series A Preferred stock to Kundnani. Kundnani, a related party, purchased <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20231130__20231130__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_zaopWMJqmpEa" title="Shares transferred">50,000,000 shares of the Company’s common stock for $<span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pn5n6_c20231130__20231130__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_zBWoqQSmbNw2" title="Shares transferred, value">5.5 million. FDCTech has issued the Common stock to Kundnani. In December 2023, Susan Eaglstein, mother of Mitchel Eaglstein, the Company’s CEO, provided $20,000 as a related party advance for working capital. The Company has not formalized the agreement. As part of the consideration, the Company issued Ms. Eaglstein <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240101__20240131__srt--TitleOfIndividualAxis__custom--MitchellEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zl9HLB4Qghzc" title="Shares transferred">10,000 Series B Preferred Convertible Shares in January 2024 (See: Subsequent Events Memo). On January 4, 2024, the Company issued <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20240104__20240104__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z01iKRiFKL5a" title="Number of shares issued for cash">141,844 Series B preferred stock to Gope S. Kundnani for cash valued at $<span id="xdx_907_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zfIEr92LsSYe" title="Shares issued price per share">1.41 per share. On January 4, 2024, the Company issued <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240104__20240104__srt--TitleOfIndividualAxis__custom--MitchellMEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zvLs97austSi" title="Number of shares issued for services, shares">150,000 Series B preferred stock to Mitchell M. Eaglstein, CEO and Director, for services valued at $<span id="xdx_90F_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__srt--TitleOfIndividualAxis__custom--MitchellMEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z98HQvj85e3j" title="Shares issued price per share">1.41 per share. On January 4, 2024, the Company issued <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240104__20240104__srt--TitleOfIndividualAxis__custom--ImranFirozMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zGgVisBdI33e" title="Number of shares issued for services, shares">150,000 Series B preferred stock to Imran Firoz, CFO and Director, for services valued at $<span id="xdx_905_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__srt--TitleOfIndividualAxis__custom--ImranFirozMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zPlLFlot6HIk" title="Shares issued price per share">1.41 per share. On January 4, 2024, the Company issued <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240104__20240104__dei--LegalEntityAxis__custom--FRHGroupCorpMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z8zoQgtWvY9g" title="Number of shares issued for services, shares">50,000 Series B preferred stock to FRH Group for services valued at $<span id="xdx_905_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__dei--LegalEntityAxis__custom--FRHGroupCorpMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zAlNcgXotbxb" title="Shares issued price per share">1.41 per share. On January 4, 2024, the Company issued <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240104__20240104__srt--TitleOfIndividualAxis__custom--WilliamBBarnettMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z2mjpf8flO68" title="Number of shares issued for services, shares">10,000 Series B preferred stock to William B. Barnett, Esq., for services valued at $<span id="xdx_904_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__srt--TitleOfIndividualAxis__custom--WilliamBBarnettMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zrA2A0DedJG1" title="Number of shares issued during period">1.41 per share. On January 4, 2024, the Company issued <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240104__20240104__srt--TitleOfIndividualAxis__custom--SusanEEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zBQbdlnoBzIc" title="Number of shares issued for services, shares">10,000 Series B preferred stock to Susan E. Eaglstein for services valued at $<span id="xdx_90D_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__srt--TitleOfIndividualAxis__custom--SusanEEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zwqspB0LcTw7" title="Number of shares issued during period">1.41 per share. On January 4, 2024, the Company issued <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240104__20240104__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zFIyfc79x4m9" title="Number of shares issued for services, shares">50,000 Series B preferred stock to Gope S. Kundnani for services valued at $<span id="xdx_907_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z3hrg3eA6e6h" title="Shares issued price per share">1.41 per share. On January 30, 2024, the Company’s board of directors adopted and approved the rescission and cancellation of (i) <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240130__20240130__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MitchellMEaglsteinMember_z44vLrhKSGIh" title="Number of shares issued during period">1,000,000 shares of Series A Preferred Stock of the Company issued to Mitchell M. Eaglstein and (ii) <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240130__20240130__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FelixRHongMember_zbbSWJusIOrl" title="Number of shares issued during period">1,000,000 shares of Series A Preferred Stock of the Company issued to Felix R Hong. On February 07, 2025, the Company issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20250207__20250207__srt--TitleOfIndividualAxis__custom--NickGKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zwW8E7jLZJk9" title="Number of shares issued for services, shares">10,000 Series B preferred stock to Nick G. Kundnani for services valued at $<span id="xdx_90F_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20250207__srt--TitleOfIndividualAxis__custom--NickGKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zKKm4FaO1sof" title="Shares issued price per share">1.41 per share.

3705290

1682450

2956063

193124

6854477

1682450

2717632 140682 7713827 31208 101795 3726 3536 33000 33000 2785566 7992840

3705290

2956063

193124

1000000

0.10

0.05

0.06

1000000

400000

0.05

70000

1256908

12569080

30000000

300000

5000000

60000

115000000

550000

1100000

400000

4000000

1500000

1000000

0.4990

499

833621

1.0000

966379

2500000

50000000

5500000

20000

10000

141844

1.41

150000

1.41

150000

1.41

50000

1.41

10000

1.41

10000

1.41

50000

1.41

1000000

10000

1.41

NOTE 6. LINE OF CREDIT Since June 2016, the Company has obtained an unsecured revolving line of credit of $40,000 from Bank of America to fund various purchases and travel expenses. The line of credit has an average interest rate for purchases, effective as of the close of business on December 31, 2024. The interest rates for cash drawn are <span id="xdx_900_eus-gaap--LineOfCreditFacilityInterestRateAtPeriodEnd_iI_pid_dp_uPure_c20241231__srt--RangeAxis__srt--MinimumMember_zsYRroHbckwk" title="Line of credit facility interest rate at period end">12% and <span id="xdx_902_eus-gaap--LineOfCreditFacilityInterestRateAtPeriodEnd_iI_pid_dp_uPure_c20241231__srt--RangeAxis__srt--MaximumMember_zeiErGBA0GA8" title="Line of credit facility interest rate at period end">25%, respectively. Since October 2024, the Company has obtained an additional unsecured revolving line of credit with a flexible spending limit, meaning there is no preset spending limit. The overtime pay limit is $45,000.00. The credit line has an average purchase interest rate of 28% as of June 30, 2025. As of June 30, 2025, the Company complies with the credit line’s terms and conditions. As of June 30, 2025, and December 31, 2024, the outstanding balances were $181,831 and $115,337, respectively.

40000

0.12

0.25

45000.00

0.28

181831

115337

NOTE 7. NOTES PAYABLE Cares Act – Paycheck Protection Program (PPP Note) On May 01, 2020, the Company received proceeds of Fifty-Thousand Six Hundred and Thirty-Two ($50,632) from the Promissory Note (“PPP Note”) under the Paycheck Protection Program under the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”). The funding of the PPP Note is conditioned upon approval of the Company’s application by the Small Business Administration (SBA) and Bank of America (“Bank”) and receiving confirmation from the SBA that the Bank may proceed with the PPP Note. Suppose the SBA does not confirm the PPP Note’s forgiveness, or only partly confirms forgiveness of the PPP Note, or the Company fails to apply for PPP Note forgiveness. In that case, the Company will be obligated to repay the Bank the total outstanding balance remaining due under the PPP Note, including principal and interest (the “PPP Note Balance”). In such case, Bank will establish the terms for repayment of the PPP Note Balance in a separate letter to be provided to the Company, which letter will set forth the PPP Note Balance, the amount of each monthly payment, the interest rate (not above a fixed rate of one percent (1.00%) per annum), the term of the PPP Note, and the maturity date of two (2) years from the funding date of the PPP Note. No principal or interest payments will be due before the Deferment Period, which is ten months from the end of the covered period. The PPP Note was not forgiven. The Company started paying off the PPP Note in August 2022. The outstanding balance of the PPP loan, including accrued interest at 1.00%, is approximately $890 as of June 30, 2025. SBA Loan On May 22, 2020, the Company received $144,900. The installment payments will include both principal and interest of $707 per month and begin twelve (12) months from the date of the promissory note. The principal and interest balance will be payable thirty (30) years from the date of the promissory note. Interest will accrue at 3.75% per annum and only on funds advanced from May 22, 2020, the advance date, for $144,900. The outstanding balance of the SBA loan, including accrued interest, is $109,931 as of June 30, 2025. AJB Note On January 27, 2022, the Company signed a promissory note (‘AJB Note’) with AJB Capital Investments, LLC (‘AJB Capital’), a Delaware limited liability company, for the principal amount of $550,000 with a maturity date of July 27, 2022, and a coupon of 10%. As part of the AJB Note, the Company entered into a securities purchase agreement, where AJB Capital will receive equity equal to US $<span id="xdx_90D_eus-gaap--ProceedsFromIssuanceOfCommonStock_pp0p0_c20220127__20220127__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember_zzM6EPD1Pcy7" title="Proceeds from issuance of common stock">155,000 of the Company’s common stock. The Company issued <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20220127__20220127__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember_z6GivsDA2BP2" title="Number of shares issued during period">2,214,286 common stock valued at $<span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_pp0p0_c20220127__20220127__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember_z185UU4oDL69" title="Value of shares issued during period">71,521 upon issuance of the Note (the “Shares”) and <span id="xdx_901_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20220127__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember_zNrtqOy6hrRd" title="Number of warrant shares">1,000,000 3-year cash warrants (‘Warrants’) priced at $0.30. The Warrants and the Shares, collectively known as the ‘Incentive Fee,’ are issued upon execution of the agreement. The Company paid off the loan in February 2023. On December 27, 2023, the Company redeemed the Warrants on the following terms: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Company shall pay $100,000 to the Purchaser concurrently with its execution and delivery of this letter agreement (this “Letter Agreement”);</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Company shall pay $100,000 to the Purchaser on or before January 26, 2024 (the “Second Repayment”); and</td></tr> </table> The Company issued to the Purchaser 5,000,000 restricted shares of the Company’s Common Stock (the “Shares”) on December 27, 2023 (the “Share Issuance”). Economic Injury Disaster Loan (EIDL) The Small Business Administration offers the Economic Injury Disaster Loan program. The CARES Act modified the program to offer an emergency grant of up to $10,000 per business, which is forgivable, similar to the PPP Loan. The Company doesn’t have to repay the grant. On May 14, 2020, the Company received $4,000 in EIDL grants. The Company has recorded it as other income since the EIDL grant is forgivable.

50632

0.0100

890

144900

707

0.0375

144900

109931

550000

2022-07-27

155000

2214286

71521

1000000

P3Y

0.30

100000

5000000

10000 4000

NOTE 8. COMMITMENTS AND CONTINGENCIES Office Facility and Other Operating Leases Irvine, California, USA (Company’s Headquarters) Effective October 29, 2019, to the present, the Company leased office space at 200 Spectrum Center Drive, Suite 300, Irvine, CA 92618. As per the Commitment Term of the lease (“Agreement”), this Agreement shall continue on a month-to-month basis (any term after the Commitment Term, also known as “Renewal Term”). The Commitment Term and all subsequent Renewal Terms shall constitute the “Term.” The Company may terminate this Agreement by delivering to the lessor Form (“Exit Form”) at least one (1) whole calendar month before the month in which the Company intends to terminate this Agreement (“Termination Effective Month”). The Company is entitled to use the office and conference space if needed. The new rent payment or membership fee for the Irvine Office is $95 per month , compared to the previous rent payment or membership fee for the New York Office of $890 per month, which covers general and administrative expenses. This agreement is classified as a service contract rather than a lease under ASC 842 - Leases, and payments are accounted for as operating expenses rather than recognizing a Right-of-Use (ROU) asset or lease liability. Brisbane, Australia (ADS Office) Effective January 1, 2024, to the present, the Company has leased office space at Level 38, 71 Eagle Street, Brisbane City, QLD 4000, Australia. This lease will continue on a month-to-month basis. ADS may terminate this Agreement by delivering to the lessor at least one (1) whole calendar month before the month in which ADS intends to terminate the lease. ADS is entitled to use the office and conference space if needed. The new rent payment or membership fee for the ADS Office is approximately $125 per month and is included as a general and administrative expense. This agreement is classified as a service contract rather than a lease under ASC 842 - Leases, and payments are accounted for as operating expenses rather than recognizing a Right-of-Use (ROU) asset or lease liability. Limassol, Cyprus Lease (Company’s Executive Rental) From February 2019 to July 2023, the Company leased office space in Limassol District, Cyprus, from an unrelated party for a year. The office’s monthly rent payment is $1,750, which is included in the general and administrative expenses. From July 2023 to the present, the Company has leased a larger office space in the Limassol District, Cyprus, from an unrelated party for a one-year term. The office’s monthly rent payment is approximately $3,500, which is included in the general and administrative expenses. From July 2023 to the present, the Company has leased office space for its Chief Executive Officer. The office’s monthly rent payment is $3,500, which is included in the general and administrative expenses. The down payment for the lease was approximately $6,300. The lease is for one year and is renewable two months prior to the term’s end in June 2025. This agreement is classified as a residential rental contract rather than a commercial lease and does not create a Right-of-Use (ROU) asset under ASC 842. Limassol, Cyprus Lease, Europe (ATECH Office) Effective August 26, 2024, ATECH has entered into a Sublease Agreement for office premises located on the ground floor at 10A-10C Eleftheriou Venizelou Street, Limassol, Cyprus. The sublease is between Aldeon Property Partners Ltd (the “Sublessor”) and AlchemyTech Ltd (the “Sublessee”), with FDCTech, Inc. acting as the Guarantor. The leased premises are designated strictly for office use, and any other usage is explicitly prohibited under the terms of the agreement. The lease term is for twenty-four (24) months, commencing on October 1, 2024, and expiring on September 30, 2026. The lease agreement includes an option to extend the tenancy for up to two additional two-year terms. The rent is subject to a <span id="xdx_909_ecustom--PercentageOfRentIncreaseInRenewalPeriod_pid_dp_c20250101__20250630__srt--StatementGeographicalAxis__custom--ATECHOfficeMember_zzvBIVvc15kj" title="Percentage of rent increase in renewal period">5% increase for each renewal period. Under the agreement, the Sublessee is obligated to pay a total rent of €192,000 over the lease term, payable in monthly installments of €8,000 (or approximately $8,600) plus VAT. Under ASC 842 - Leases, this agreement qualifies as a lease, and the Company will recognize a Right-of-Use (ROU) asset and corresponding lease liability on its financial statements. St. Julian, Malta (AML Office) Effective July 11, 2024, to the present, AML leased office space with Regus Malta at Portomaso Business Centre, Portomaso, St. Julian, PTM01, Malta. As per the lease, this agreement shall continue on a month-to-month basis (any term after the term, also known as “Renewal Term”). The term and all subsequent renewal terms shall constitute the “Term.” AML may terminate this agreement by delivering to Regus Malta at least one (1) whole calendar month before the month in which AML intends to terminate this lease. AML is entitled to use the office and conference space if needed. The rent payment or membership fee for the AML Office is €1,659 per month. This agreement is classified as a service contract rather than a lease under ASC 842 - Leases, and payments are accounted for as operating expenses rather than recognizing a Right-of-Use (ROU) asset or lease liability. NOTE 8. COMMITMENTS AND CONTINGENCIES (continued) Tel Aviv, Israel (AML Sales Office) Effective July 1, 2023, AML has entered into a service agreement with Mindspace Ltd. for the use of office space and related services at Menachem Begin 11, Ramat Gan, Israel. The agreement provides access to designated office space, common areas, and various business services, including internet connectivity, printing, and access to conference rooms. The agreement operates on a monthly, automatically renewing basis with a total monthly fee of $4,500 (including VAT). Additionally, an advance deposit of $6,300 was paid as security for the Company’s obligations under the agreement. Under the terms of the agreement, Mindspace retains full discretion over space allocation and may relocate the Company to a different office within the premises, provided that it gives prior notice. AML does not have exclusive control over a specific office unit, and Mindspace provides shared services across its facilities. The agreement does not create a lease under ASC 842 – Leases and is accounted for as a service contract. As a result, payments under this agreement are classified as operating expenses rather than recognizing a Right-of-Use (ROU) asset or lease liability. London, United Kingdom (APL Office) Effective December 20, 2024, APL entered into a lease agreement for office space located on the fifth floor at 142 Central Street, Clerkenwell, London, EC1V BAR. Agop Tanielian and Hourig Mercedes Tanielian hold the lease as landlords, and the Company, through its subsidiary Alchemy Prime Limited, is the tenant. The lease has a fixed term of five years, commencing in 2024 and expiring in 2029, with an annual rent of £112,500 (or $12,000 monthly), payable in quarterly installments. APL is also liable for service charges, insurance, rent, and maintenance responsibilities as specified in the agreement. The lease includes an option to terminate (“Break Clause”) on or after 2026, provided that a four-month written notice is given prior. Additionally, the agreement requires APL to restore the premises upon termination, including the removal of any alterations or fixtures made during the lease term. Under ASC 842 - Leases, this agreement qualifies as a lease, and the Company will recognize a Right-of-Use (ROU) asset and corresponding lease liability on its financial statements. Employment Agreement The Company gave all salary compensation to key executives as independent contractors, where Eaglstein, Firoz, and Platt commit one hundred percent (100%) of their time to the Company. The Company has not formalized performance bonuses and other incentive plans. Each executive is paid every month at the beginning of the month. From September 2018 to September 30, 2020, the Company will pay its CEO and CFO a monthly compensation of $5,000, with increases each succeeding year, should the agreement be approved annually. Effective October 1, 2020, the Company is expensing $12,000 monthly to its CEO and CFO. Effective January 1, 2023, the Company is expensing $15,000 monthly to its CEO and CFO. Accrued Interest At June 30, 2025, and December 31, 2024, the cumulative accrued interest for SBA and other loans defined as an accrued non-current was $110,105 and $70,493, respectively. Pending Litigation On December 23, 2023, the Company received legal correspondence and supporting documents addressed to APSI Holdings Limited (formerly Alchemy Prime Holdings Limited) and FDCTech, Inc. The nature of the legal claims or disputes has not been fully specified in the received correspondence. The Company is assessing the situation and will respond appropriately. While management cannot predict the outcome of these matters, any adverse resolution could potentially have a material impact on the Company’s business, financial condition, and results of operations. The Company intends to defend its interests vigorously and will provide further updates as material developments arise. NOTE 8. COMMITMENTS AND CONTINGENCIES (continued) Asher Alkoby, et al. v. FDCTech, Inc. On December 9, 2024, Asher Alkoby and other former shareholders of Alchemy Markets Ltd. (“AML”), the Company’s Malta-incorporated broker-dealer subsidiary acquired in June 2023, filed a claim against the Company in the London Circuit Commercial Court (Claim No. LM-2024-000330). The claimants seek approximately $<span id="xdx_90F_eus-gaap--LossContingencyDamagesSoughtValue_pn4n6_c20241209__20241209__us-gaap--TypeOfArrangementAxis__custom--ShareSaleAgreementMember_zvkfCQfdyiWk" title="Loss continency damages sought value">1.02 million in amounts they allege are owed under the Share Sale Agreement, together with rectification of the agreement to render it legally enforceable. Following completion of the acquisition, the Company identified anti-money laundering deficiencies at the subsidiary that had resulted in a 2019 administrative fine by the Malta Financial Intelligence Analysis Unit (“FIAU”), as well as undisclosed loans taken by the previous shareholders from the subsidiary that had not been repaid, resulting in net capital lower than disclosed during negotiations. Based on these findings, the Company withheld the final payment otherwise due to the sellers. The Company has filed a counterclaim seeking a declaration that the Share Sale Agreement is ineffective and unenforceable and repayment of $<span id="xdx_909_eus-gaap--LossContingencyDamagesAwardedValue_c20241209__20241209__us-gaap--TypeOfArrangementAxis__custom--ShareSaleAgreementMember_z9fSRntDd8kl" title="Loss contingency damages to be paid value">915,000 previously paid to the sellers. The Company served its Defense and Counterclaim on May 9, 2025. Subsequent to June 30, 2025, on October 17, 2025, the Court granted the claimants permission to amend their claim to include a third claimant. A Costs and Case Management Conference took place on November 17, 2025, at which directions were given for trial, which is scheduled for November 2026. The Company believes it has meritorious defenses and counterclaims and intends to defend the action vigorously. Due to the inherent uncertainty of litigation, the Company cannot predict the outcome of this matter with certainty. Alchemy Markets Ltd. v. Il-Korp għall-Analizi ta’ Informazzjoni Finanzjarja (Ref: 104/2023) On October 19, 2023, AML filed an appeal in the Court of Appeal (Inferior Jurisdiction) in Malta challenging an administrative penalty of €419,997 and a follow-up directive imposed by the FIAU on September 23, 2023. The FIAU penalty was based on a compliance examination conducted between November 25, 2019, and December 5, 2019, before the Company acquired AML and under the different ownership and control of the subsidiary. The appeal challenges the decision-making process leading to the penalty and the law on which it was based, asserts that the penalty is arbitrary and excessive, and contends that certain aspects of the decision are unfounded in law and fact. The case is in the evidentiary production stage pertaining to the Company as appellant. Subsequent to June 30, 2025, a hearing was held on October 24, 2025, for the Company to continue presenting evidence. The Court has scheduled an additional hearing for February 2, 2026, for the FIAU to cross-examine the Company’s witnesses, following which the matter will be adjourned for final legal submissions. The Company believes it has meritorious grounds for the appeal and intends to pursue it vigorously. Alchemy Markets Ltd. v. L-Avukat tal-Istat u Il-Korp għall-Analizi ta’ Informazzjoni Finanzjarja (Ref: 159/2024) On April 2, 2024, AML filed a constitutional challenge before the First Hall Civil Court (Constitutional Jurisdiction) in Malta relating to the same September 23, 2023, FIAU decision described above. The application challenges (i) the composition of the FIAU and its enabling law; (ii) the FIAU’s decision-making processes as allegedly breaching the Company’s fundamental right to a fair hearing; and (iii) the imposition of an administrative penalty of a penal nature without adjudication by an independent court, in alleged breach of the Constitution of Malta. The Company seeks to have the FIAU decision set aside in its entirety. A first procedural hearing took place on May 7, 2024, and the Company has presented its evidence in support of the claim. The First Hall Civil Court (Constitutional Jurisdiction) has, in prior judgments involving other subject persons, characterized FIAU administrative penalties as more akin to penal sanctions and quashed FIAU decisions on that basis, although certain of those judgments have been overturned on appeal. The Company considers that the principles underpinning such prior judgments are applicable to its case. FDCTech, Inc. v. Intelligenceline.com, Fintelegram.com, et al. Subsequent to June 30, 2025, the Company filed a complaint in the Superior Court of California, County of Orange, against the operators of the websites Intelligenceline.com, Fintelegram.com, and Criticalintel.com. The complaint alleges that the defendants published false and defamatory statements accusing the Company of fraud, illegal conduct, and regulatory violations, causing reputational and financial harm, including lost business opportunities, and engaged in an extortion scheme by demanding payment for the removal of defamatory content. The complaint asserts claims for defamation per se, defamation per quod, trade libel, and false light, and seeks damages and injunctive relief. As of the date of this filing, the complaint had not yet been served. A hearing took place on December 15, 2025, on the Company’s motion, following which the court instructed the Company to investigate as to the beneficial owner of Intelligenceline.com. The Company is the plaintiff in this matter. The Company records a liability for loss contingencies when management, in consultation with legal counsel, determines that a loss is probable and the amount can be reasonably estimated. As of June 30, 2025, no amounts have been accrued for the matters described above, as management has determined, in consultation with counsel, that a loss is not probable or, where reasonably possible, cannot be reasonably estimated. The Company is unable to estimate the reasonably possible loss or range of loss, if any, in excess of amounts accrued for the matters described above. The Company believes it has meritorious defenses and counterclaims in the matters in which it is a defendant and intends to defend them vigorously; however, litigation is inherently uncertain, and the Company cannot predict the outcomes with certainty. Other than the matters described above, neither the Company nor any of its subsidiaries is a party to, nor is any of their property the subject of, any material pending legal proceedings other than ordinary routine litigation incidental to the business. Tax Compliance Matters From its inception to the present, the Company’s officers have been paid as independent contractors. As of June 30, 2025, the Company believes its payroll tax liabilities are not yet estimated. The Company’s federal taxes are acceptable to the Internal Revenue Service.

890

125

1750

3500

6300

The lease term is for twenty-four (24) months, commencing on October 1, 2024, and expiring on September 30, 2026.

2026-09-30

The lease agreement includes an option to extend the tenancy for up to two additional two-year terms.

0.05

192000

8000 8600

1659

4500

6300

P5Y

112500

12000

The Company gave all salary compensation to key executives as independent contractors, where Eaglstein, Firoz, and Platt commit one hundred percent (100%) of their time to the Company.

5000

12000

15000

110105

70493

1020000.00

915000

419997

NOTE 9. STOCKHOLDERS’ EQUITY (DEFICIT) Authorized Shares On February 12, 2021, the Company filed the Certificate of Amendment with the Secretary of State of Delaware to change the authorized shares. As per the Amendment, the Company shall have the authority to issue 260,000,000 shares, consisting of 250,000,000 shares of Common Stock having a par value of $.0001 per share and 10,000,000 shares of Preferred Stock having a par value of $.0001 per share. On February 17, 2022, the Company filed the Information Statement pursuant to Section 14C of the Securities Exchange Act of 1934 and informed all holders of record on February 10, 2022 (the “Record Date”) of the common stock, $0.0001 par value per share (the “Common Stock”), of the Company, in connection with the approval of the following actions taken by the Board of Directors of the Company (the “Board”) and by written consent of the holders of a majority of the voting power of Company’s issued and outstanding capital stock (the “Approving Stockholders”): <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">1.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">To amend our certificate of incorporation, as amended (the “Certificate”), to increase the number of authorized shares of common stock from 250,000,000 to 500,000,000 (the “Authorized Share Increase” and together with the 2022 Equity Plan, the “Corporate Action”), and </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">To approve the Company’s 2022 Equity Plan (the “2022 Equity Plan”)</td></tr> </table> On February 10, 2022, the Board approved the Corporate Actions. To implement the actions, the Company opted to obtain written consent from a majority of its voting power, as per Sections 228 and 242 of the Delaware General Corporation Law (DGCL) and our bylaws. On February 10, 2022, the Approving Stockholders gave their approval. On February 10, 2022, the Approving Stockholders approved the Corporate Actions by written consent. The Approving Stockholders (common stock only) own 96,778,105 shares, representing 64.62% of the Company’s total issued and outstanding voting power. As of December 31, 2022, the Company had no equity compensation plans. On February 21, 2024, our Board unanimously approved the Corporate Actions. In order to eliminate the costs and management time involved in holding a special meeting and in order to effect the actions disclosed herein as quickly as possible in order to accomplish the purposes of our Company, we chose to obtain the written consent of a majority of the Company’s voting power to approve the actions described in this Information Statement in accordance with Sections 228 and 242 of the Delaware General Corporation Law (the “DGCL”) and our bylaws. On February 21, 2024, the Approving Stockholders approved, by written consent, the Corporate Actions. The Approving Stockholders (common stock only) own <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20240221__20240221__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zHxoUefXWVLa" title="Shares owned by stockholders">280,102,413 shares, representing 72% of the total issued and outstanding voting power of the Company. On March 12, 2024, the Company filed the Information Statement pursuant to Section 14C of the Securities Exchange Act of 1934 and informed all holders of record on February 21, 2024 (the “Record Date”) of the common stock, $0.0001 par value per share (the “Common Stock”), of the Company, in connection with the approval of the following actions taken by the Board of Directors of the Company (the “Board”) and by written consent of the holders of a majority of the voting power of Company’s issued and outstanding capital stock (the “Approving Stockholders”): <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">1.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">To amend our certificate of incorporation, as amended (the “Certificate”), to increase the number of authorized shares of common stock from 500,000,000 to 1,000,000,000 (the “Authorized Share Increase”), and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">To authorize our Board of Directors, in its discretion, to amend our articles of incorporation not later than June 30, 2024, to effect a Reverse Stock Split of all outstanding shares of our common stock in a ratio of not less than 1 for 10 and not more than 1 for 50, to be determined by the Board of Directors, and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">3.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">To approve the Company’s 2023 Stock Incentive Plan (the “2023 Stock Incentive Plan”).</td></tr> </table> As both the Board and the majority of shareholders have voted in favor, all necessary steps to authorize the Corporate Actions have been completed. We expect that each of the Corporate Actions will become effective on or about the 20th calendar day after the date on which this Information Statement and the accompanying notice are mailed to our stockholders. Our Board may abandon either or both Corporate Actions for any reason before their effective date. As of December 31, 2024, and 2023, the Company’s authorized capital stock consists of 10,000,000 shares of preferred stock, a par value of $0.0001 per share, and 500,000,000 shares of common stock, a par value of $0.0001 per share. As of June 30, 2025, and December 31, 2024, the Company had 423,084,729 and 391,084,729 common shares issued and outstanding, respectively. As of June 30, 2025, and December 31, 2024, the Company had 4,500,000 and 4,500,000 Series A Preferred stock issued and outstanding. As of June 30, 2025, and December 31, 2024, the Company had 2,371,844 and 2,361,844 Series B Preferred Stock issued and outstanding. NOTE 9. STOCKHOLDERS’ EQUITY (DEFICIT) (continued) Series A Preferred Stock <p id="xdx_89D_eus-gaap--ScheduleOfStockByClassTextBlock_hus-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zirznuxtieFi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The percentages below are calculated based on 4,500,000 shares of our Series A Preferred Stock issued and outstanding for the three months ended June 30, 2025. SCHEDULE OF SERIES A PREFERRED STOCK <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Name and Address(1)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Title of Class (4)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Number of Shares Beneficially Owned</td><td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Percent of Class</td><td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 38%; text-align: left">Mitch Eaglstein</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 22%; text-align: center"><span id="xdx_90B_ecustom--TitleOfClassDescription_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_fKDQp_zl5MYgy9r90g" title="Title of class, description">Series A Preferred</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240101__20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchEaglsteinMember_zmsKG7Noxsi8" style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right" title="Number of shares beneficially owned, value">500,000</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchEaglsteinMember_znOQxijEBKB8" style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right" title="Percent of class">11.11</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Gope S. Kundnani (5)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90C_ecustom--TitleOfClassDescription_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_fKDQpKDUp_z2lBy6MVeZeh" title="Title of class, description">Series A Preferred</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240101__20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember_fKDUp_zCdT7Z72o7R2" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of shares beneficially owned, value">4,000,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98F_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember_fKDUp_zS6LpvJbHvl5" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Percent of class">88.89</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Officers and Directors as a group (2 persons)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_909_ecustom--TitleOfClassDescription_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_fKDQp_ztkWzFWzu8T" title="Title of class, description">Series A Preferred</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240101__20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember_zQEOIOrBT6g9" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of shares beneficially owned, shares">4,500,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_981_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember_zB3d2FWAPEp" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Percent of class">100.00</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: center">(4)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Series A Preferred stock is entitled to fifty (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eus-gaap--PreferredStockVotingRights_c20250101__20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zihRMzsnwNq6" title="Preferred stock voting rights">50) non-cumulative votes per share on all matters presented to stockholders for action. On December 12, 2016, the Board agreed to issue <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20161212__20161212__srt--TitleOfIndividualAxis__custom--MitchellEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zddM502GxK1c" title="Number of shares issued for services, shares">2,600,000, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20161212__20161212__srt--TitleOfIndividualAxis__custom--ImranFirozMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zFflP3ynKKr3" title="Number of shares issued for services, shares">400,000, and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20161212__20161212__srt--TitleOfIndividualAxis__custom--FelixRHongMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zu7pLgun7aib" title="Number of shares issued for services, shares">1,000,000 shares of Preferred Stock to Mitchell Eaglstein, Imran Firoz, and Felix R. Hong, respectively, as the founders, in consideration of services rendered to the Company. As of December 31, 2022, the Company had <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90F_eus-gaap--PreferredStockSharesIssued_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z9May4zR2y9a" title="Preferred stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_eus-gaap--PreferredStockSharesOutstanding_iI_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zDRADQqL9Dha" title="Preferred stock, shares outstanding">4,000,000 preferred shares issued and outstanding.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">(5)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">In January 2023, Eaglstein and Firoz transferred <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230101__20230131__srt--TitleOfIndividualAxis__custom--MitchellEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z982cUIUHqcl" title="Shares transferred">1,100,000 and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230101__20230131__srt--TitleOfIndividualAxis__custom--ImranFirozMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zlmDQczpVMfg" title="Shares transferred">400,000 shares to Gope S. Kundnani, the company’s director. As of September 30, 2023, the Company had <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_eus-gaap--PreferredStockSharesIssued_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zABA98qC4PD1" title="Preferred stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90A_eus-gaap--PreferredStockSharesOutstanding_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zcvivDh9Doka" title="Preferred stock, shares outstanding">4,000,000 preferred shares issued and outstanding, with Eaglstein, Kundnani, and Hong holding <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_909_eus-gaap--PreferredStockSharesIssued_iI_c20230930__srt--TitleOfIndividualAxis__custom--MitchellEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zvoJ2wzUvuw3" title="Preferred stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_eus-gaap--PreferredStockSharesOutstanding_iI_c20230930__srt--TitleOfIndividualAxis__custom--MitchellEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z1ZNEW3C9dgh" title="Preferred stock, shares outstanding">1,500,000, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_eus-gaap--PreferredStockSharesIssued_iI_c20230930__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zexvvUr46ax8" title="Preferred stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_eus-gaap--PreferredStockSharesOutstanding_iI_c20230930__srt--TitleOfIndividualAxis__custom--MitchellEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zOAzskpll98l" title="Preferred stock, shares outstanding">1,500,000, and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90A_eus-gaap--PreferredStockSharesIssued_iI_c20230930__dei--LegalEntityAxis__custom--HongHoldingMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_ziEEFlYVThUi" title="Preferred stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_908_eus-gaap--PreferredStockSharesOutstanding_iI_c20230930__dei--LegalEntityAxis__custom--HongHoldingMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z0N5ST82ZcGb" title="Preferred stock, shares outstanding">1,000,000 shares, respectively.</td></tr> </table> On November 30, 2023, the Company issued <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20231130__20231130__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zstVOAGNPrcc" title="Number of shares issued during period">2,500,000 Series A Preferred Stock to Kundnani, valued at $<span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20231130__20231130__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zsdne577GuAh" title="Number of shares issued during period, value">2,500,000. The Company will receive $<span id="xdx_908_eus-gaap--EquityMethodInvestments_iI_c20231130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlchemyPrimeHoldingsLtdMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z3yZpo5wBnZ1" title="Investments">2,500,000 in direct investment from Alchemy Prime Holdings Shareholder for Series A Preferred, valued at $<span id="xdx_902_eus-gaap--SharePrice_iI_c20231130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlchemyPrimeHoldingsLtdMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zwT23Z8lQNgd" title="Share price">1.00 per share. On January 30, 2024, the Company’s board of directors adopted and approved the rescission and cancellation of (i) <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240130__20240130__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MitchellMEaglsteinMember_zpFGfP9BxhD2" title="Number of shares issued during period">1,000,000 shares of Series A Preferred Stock of the Company issued to Mitchell M. Eaglstein and (ii) <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240130__20240130__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FelixRHongMember_zogzNO1xMiy" title="Number of shares issued during period">1,000,000 shares of Series A Preferred Stock of the Company issued to Felix R Hong. Series B Preferred Stock <p id="xdx_892_eus-gaap--ScheduleOfStockByClassTextBlock_hus-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_ziNGcZmLEpvd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The percentages below are calculated based on 2,371,844 shares of our Series B Preferred Stock issued and outstanding for the three months ended June 30, 2025. SCHEDULE OF SERIES OF PREFERRED STOCK <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Name and Address(1)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Title of Class (6)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Number of Shares Beneficially Owned</td><td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Percent of Class</td><td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 38%; text-align: left">Alchemy Prime Holdings Ltd.</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 22%; text-align: center"><span id="xdx_905_ecustom--TitleOfClassDescription_c20250101__20250630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlchemyPrimeHoldingsLtdMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zctTGdeYmqwi" title="Title of class, description">Series B Preferred</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlchemyPrimeHoldingsLtdMember_z2rqDqUEGuYf" style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right" title="Number of shares beneficially owned, value">1,800,000</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlchemyPrimeHoldingsLtdMember_zOrUGrawGob1" style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right" title="Percent of class">75.89</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Gope S. Kundnani</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90F_ecustom--TitleOfClassDescription_c20250101__20250630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zd3zdx7Eg7Ji" title="Title of class, description">Series B Preferred</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember_zukJYnmkxZP7" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of shares beneficially owned, value">191,844</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_986_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember_zPQF0Z4hvyHh" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Percent of class">8.09</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Mitchell M. Eaglstein</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_900_ecustom--TitleOfClassDescription_c20250101__20250630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchellMEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_z2UT1LCQOdc5" title="Title of class, description">Series B Preferred</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_988_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchellMEaglsteinMember_z4LRBS2GGZ21" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of shares beneficially owned, value">150,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_986_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchellMEaglsteinMember_z9ICYZmBlesg" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Percent of class">6.32</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Imran Firoz</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90E_ecustom--TitleOfClassDescription_c20250101__20250630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ImranFirozMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_ziKWbrsk2dz6" title="Title of class, description">Series B Preferred</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ImranFirozMember_zSFD1m5vCfS8" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of shares beneficially owned, value">150,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98B_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ImranFirozMember_zElL4gGju63k" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Percent of class">6.32</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">FRH Group</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_907_ecustom--TitleOfClassDescription_c20250101__20250630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FRHGroupMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zgvHsOgQjxMb" title="Title of class, description">Series B Preferred</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FRHGroupMember_zVpsAkUGEQ91" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of shares beneficially owned, value">50,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_980_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FRHGroupMember_zQkTjaAsvqak" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Percent of class">2.11</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">William B. Barnett</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_901_ecustom--TitleOfClassDescription_c20250101__20250630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WilliamBBarnettMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zK1MuXDSEzGi" title="Title of class, description">Series B Preferred</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_989_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WilliamBBarnettMember_zKwQ0JkreuA6" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of shares beneficially owned, value">10,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_983_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WilliamBBarnettMember_zFsvAm5Eqlq9" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Percent of class">0.42</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Susan E. Eaglstein</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90D_ecustom--TitleOfClassDescription_c20250101__20250630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SusanEEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zrBFb2MyIyW6" title="Title of class, description">Series B Preferred</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_989_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SusanEEaglsteinMember_zZfU3OTETd02" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of shares beneficially owned, value">10,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98A_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SusanEEaglsteinMember_zlRAKdcTCmb8" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Percent of class">0.42</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Nick G. Kundnani</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_906_ecustom--TitleOfClassDescription_c20250101__20250630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NickGKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zJ60PDEEtzWi" title="Title of class, description">Series B Preferred</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NickGKundnaniMember_zWFb6PrzXgX2" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of shares beneficially owned, value">10,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_985_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NickGKundnaniMember_zMY1rzY8FV31" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Percent of class">0.42</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Officers and Directors as a group (3 persons)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_909_ecustom--TitleOfClassDescription_c20250101__20250630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zLEutFTzoGmj" title="Title of class, description">Series B Preferred</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember_z0ZtOv7QIgl5" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of shares beneficially owned, shares">2,291,844</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98C_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember_zyly7xQ4Xhmd" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Percent of class">96.63</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: center">(6)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Series B Preferred Stock is non-dilutive and is not subject to stock splits or any other adjustments to the Company’s common stock. Each share of Series B Preferred Stock can be converted into <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBCIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zFKbQ70YgKs" title="Convertible preferred stock">100 shares of the Company’s common stock at any time by the holder of such shares. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBCIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_eus-gaap--PreferredStockVotingRights_c20250101__20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zbkICn2QeVb" title="Preferred stock, voting rights">Series B Preferred Stock is entitled to one (1) vote per share on all matters presented to stockholders for action. As a result, 2,371,844 Series B Preferred Stock represents a 0.38% voting percentage on a fully diluted vote per share basis.</td></tr> </table> NOTE 9. STOCKHOLDERS’ EQUITY (DEFICIT) (continued) On November 30, 2023, the Company issued <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20231130__20231130__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zhCy7VXYI1v9" title="Number of shares issued during period">1,800,000 Series B Preferred Stock to Kundnani, valued at $<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20231130__20231130__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zMA2jtpqPDJe" title="Number of shares issued during period, value">2,538,000, for the purchase of <span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20231130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlchemyMarketsLtdMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zOlsklINu7H2" title="Equity method investment, ownership percentage">49.90% of AML and <span id="xdx_903_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20231130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlchemyPrimeLtdMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zUZ8oTvIDyI2" title="Equity method investment, ownership percentage">100% of APL. On January 4, 2024, the Company issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240104__20240104__srt--TitleOfIndividualAxis__custom--MitchellMEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zkimEoTU74X8" title="Number of shares issued for services, shares">150,000 Series B preferred stock to Mitchell M. Eaglstein, CEO and Director, for services valued at $<span id="xdx_905_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__srt--TitleOfIndividualAxis__custom--MitchellMEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zJ88HyjZMqwa" title="Number of shares issued during period">1.41 per share. On January 4, 2024, the Company issued <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240104__20240104__srt--TitleOfIndividualAxis__custom--ImranFirozMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z9rRQVOJxke9" title="Number of shares issued for services, shares">150,000 Series B preferred stock to Imran Firoz, CFO and Director, for services valued at $<span id="xdx_90E_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__srt--TitleOfIndividualAxis__custom--ImranFirozMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zyNLKbdCoRH5" title="Number of shares issued during period">1.41 per share. On January 4, 2024, the Company issued <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240104__20240104__dei--LegalEntityAxis__custom--FRHGroupCorpMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z7AS6PgQdkn8" title="Number of shares issued for services, shares">50,000 Series B preferred stock to FRH Group for services valued at $<span id="xdx_907_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__dei--LegalEntityAxis__custom--FRHGroupCorpMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zLFZ9UDfqhVb" title="Number of shares issued during period">1.41 per share. On January 4, 2024, the Company issued <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240104__20240104__srt--TitleOfIndividualAxis__custom--WilliamBBarnettMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zaIZ7Luf4uxl" title="Number of shares issued for services, shares">10,000 Series B preferred stock to William B. Barnett, Esq., for services valued at $<span id="xdx_904_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__srt--TitleOfIndividualAxis__custom--WilliamBBarnettMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zGCaT8lPOHc6" title="Number of shares issued during period">1.41 per share. On January 4, 2024, the Company issued <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240104__20240104__srt--TitleOfIndividualAxis__custom--SusanEEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z1XKN51ARg6c" title="Number of shares issued for services, shares">10,000 Series B preferred stock to Susan E. Eaglstein for services valued at $<span id="xdx_90D_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__srt--TitleOfIndividualAxis__custom--SusanEEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zQrZzH92clwc" title="Number of shares issued during period">1.41 per share. On January 4, 2024, the Company issued <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240104__20240104__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zOVKKOLFUP42" title="Number of shares issued for services, shares">50,000 Series B preferred stock to Gope S. Kundnani for services valued at $<span id="xdx_909_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zm2VVdvGCG3f" title="Number of shares issued during period">1.41 per share. On January 30, 2024, the Company issued <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240130__20240130__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z5U3wS2StPOc" title="Number of shares issued for cash, shares">141,844 Series B preferred stock to Gope S. Kundnani for cash valued at $<span id="xdx_905_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240130__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zmEZTS8OdkJ9" title="Number of shares issued during period">1.41 per share. On February 07, 2025, the Company issued <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250207__20250207__srt--TitleOfIndividualAxis__custom--NickGKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zPsiMScazV02" title="Number of shares issued for cash, shares">10,000 Series B preferred stock to Nick G. Kundnani for cash valued at $<span id="xdx_903_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20250207__srt--TitleOfIndividualAxis__custom--NickGKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zcfIFFjsvub4" title="Number of shares issued, per shares">1.41 per share. Common Stock On January 21, 2016, the Company collectively issued <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20160121__20160121__srt--TitleOfIndividualAxis__custom--MitchellEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_z16Pla437bgf" title="Number of shares issued for services, shares">30,000,000 and <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20160121__20160121__srt--TitleOfIndividualAxis__custom--ImranFirozMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zqk3GObcXBB4" title="Number of shares issued for services, shares">5,310,000 common shares at par value to Mitchell Eaglstein and Imran Firoz, respectively, as the founders, in consideration of services rendered to the Company. On December 12, 2016, the Company issued <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20161212__20161212__srt--TitleOfIndividualAxis__custom--TwoFoundingMemberMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zRYd9BsF6MAg" title="Number of shares issued during period">28,600,000 common shares to the remaining two (2) founding members. On March 15, 2017, the Company issued 1,000,000 restricted common shares for platform development valued at $50,000. The Company issued the securities with a restrictive legend. On March 15, 2017, the Company issued <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20170315__20170315__srt--TitleOfIndividualAxis__custom--ThreeIndividualsMember_zqgPGZjuBXr2" title="Number of restricted common shares issued">1,500,000 restricted common shares for professional services to three (3) individuals valued at $<span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_pp0p0_c20170315__20170315__srt--TitleOfIndividualAxis__custom--ThreeIndividualsMember_zlOsN7Dm4104" title="Number of restricted common shares, value">75,000. The Company issued the securities with a restrictive legend. On March 17, 2017, subject to the terms and conditions of the Stock Purchase Agreement, the Company issued <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20170317__20170317__srt--TitleOfIndividualAxis__custom--SusanEEaglsteinMember__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember_zS6RaYMvxXU7" title="Number of shares issued during period">1,000,000 shares to Susan Eaglstein for a cash amount of $<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20170317__20170317__srt--TitleOfIndividualAxis__custom--SusanEEaglsteinMember__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember_zByIUIdBkrcj" title="Value of shares issued during period">50,000. The Company issued the securities with a restrictive legend. On March 21, 2017, subject to the terms and conditions of the Stock Purchase Agreement, the Company issued <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20170321__20170321__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--BretEaglsteinMember_zf51U6JHEf2l" title="Number of shares issued during period">400,000 shares to Bret Eaglstein for a cash amount of $<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20170321__20170321__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--BretEaglsteinMember_zJvgDePQOoo2" title="Value of shares issued during period">20,000. The Company issued the securities with a restrictive legend. Ms. Eaglstein and Mr. Eaglstein are the mother and brother of Mitchell Eaglstein, the CEO and director of the Company. From July 1, 2017, to October 03, 2017, the Company has issued <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20170701__20171003__us-gaap--StatementEquityComponentsAxis__custom--OneShareOfCommonStockAndOneClassAWarrantMember_zllUXsb1c5zb" title="Number of shares issued during period">653,332 units for a cash amount of $<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20170701__20171003__us-gaap--StatementEquityComponentsAxis__custom--OneShareOfCommonStockAndOneClassAWarrantMember_z4IbK1YZlpU6" title="Number of shares issued during period, value">98,000 under its offering Memorandum, where the unit consists of one (1) share of common stock and one Class A warrant (See Note 10). On October 31, 2017, the Company issued <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20171031__20171031__srt--TitleOfIndividualAxis__custom--ManagementConsultantsMember_zpsfSPpCvt34" title="Number of restricted common shares issued">70,000 restricted common shares to management consultants valued at $<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20171031__20171031__srt--TitleOfIndividualAxis__custom--ManagementConsultantsMember_zcvrrBZNCKpi" title="Number of restricted common shares issued, value">10,500. The Company issued the securities with a restrictive legend. On January 15, 2019, the Company issued <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20190115__20190115__srt--TitleOfIndividualAxis__custom--EightConsultantsMember_zNjkK8aF8odd" title="Number of restricted common shares issued">60,000 restricted common shares for professional services to eight (8) consultants valued at $<span id="xdx_906_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20190115__20190115__srt--TitleOfIndividualAxis__custom--EightConsultantsMember_zwka7DrTZYCe" title="Number of restricted common shares issued, value">9,000. From January 29, 2019, to February 15, 2019, the Company issued 33,000 registered shares under the Securities Act of 1933 for a cash amount of $4,950. On February 26, 2019, the Company filed the Post-Effective Amendment No. 1 (the “Amendment”) related to the Registration Statement on Form S-1and its amendments thereto, filed with the U.S. Securities and Exchange Commission on November 22, 2017 and declared effective on August 7, 2018 (Registration No. 333-221726) (the “Registration Statement”) of FDCTech, Inc., a Delaware corporation (the “Registrant”), amended the Registration Statement to remove from registration all shares of common stock that were offered for sale by the Registrant but were not sold before the termination of the offering made according to the Registration Statement. At the termination of the offering made pursuant to the Registration Statement, 2,967,000 shares of common stock offered for sale by the Registrant were not sold or issued. NOTE 9. STOCKHOLDERS’ EQUITY (DEFICIT) (continued) Effective June 3, 2020, the Company issued <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20200603__20200603__dei--LegalEntityAxis__custom--BenchmarkInvestmentsIncMember_zEX3dGFzEwPg" title="Number of shares issued during period">2,745,053 shares of common stock to Benchmark Investments, Inc. (“Broker-Dealer” or “Kingswood Capital Markets”) at $0.25 per share for a total value of $686,263. The Broker-Dealer is retained to provide general financial advice to the Company for the next twelve months. The Company has expensed the prepaid compensation through the income statement, following a regular straight-line amortization schedule over the contract’s life, which is twelve months, during which Kingswood Capital Markets is expected to produce benefits for the Company. On August 25, 2020, the Company and the Broker-Dealers terminated all obligations, except for maintaining confidentiality, with no fees due by the Company to the Broker-Dealers. The Broker-Dealer returned the 2,745,053 shares of the Company’s common stock as of December 31, 2020. On October 1, 2020, the Company issued <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20201001__20201001__srt--TitleOfIndividualAxis__custom--DigitalMarketingConsultantMember_zSYm7Cw2nAZb" title="Number of restricted common shares issued">250,000 restricted common shares to a digital marketing consultant valued at $<span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_pp0p0_c20201001__20201001__srt--TitleOfIndividualAxis__custom--DigitalMarketingConsultantMember_zheKmzNHFt1d" title="Number of restricted common shares, value">30,000. The Company issued the securities with a restrictive legend. On January 31, 2021, the Company issued <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20210131__20210131__srt--TitleOfIndividualAxis__custom--TwoConsultantsMember_z60w94p6qlI5" title="Number of restricted common shares issued">2,300,000 restricted common shares in exchange for professional services to two consultants, valued at $<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20210131__20210131__srt--TitleOfIndividualAxis__custom--TwoConsultantsMember_z7YDLaoabGal" title="Number of restricted common shares, value">621,000. On February 22, 2021, the Company entered into an Assignment of Debt Agreement (the “Agreement”) with FRH and FRH Group Corporation. The Company eliminated all four FRH Group convertible notes, including interest, of $<span id="xdx_907_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20210222__us-gaap--TypeOfArrangementAxis__custom--AssignmentOfDebtAgreementMember__us-gaap--RelatedPartyTransactionAxis__custom--FRHGroupCorporationMember_zcN7zX8aL1si" title="Interest">1,256,908, in return for the issuance of <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210222__20210222__us-gaap--TypeOfArrangementAxis__custom--AssignmentOfDebtAgreementMember__us-gaap--RelatedPartyTransactionAxis__custom--FRHGroupCorporationMember_z4HDQiO3gDc6" title="Number of shares issued during period">12,569,080 shares of unregistered common stock of the Company (the “Shares”) to FRH. Following the Agreement, FRH assigned the Shares to FRH Group Corporation, an entity also owned by Mr. Hong. On May 19, 2021, the Company issued <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20210519__20210519__srt--TitleOfIndividualAxis__custom--ConsultantMember_zDMdCgn91ack" title="Number of restricted common shares issued">1,750,000 restricted common shares in exchange for professional services to a consultant, valued at $<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20210519__20210519__srt--TitleOfIndividualAxis__custom--ConsultantMember_z4BFZOA37TB1" title="Number of restricted common shares, value">350,000. On June 2, 2021, the Company issued <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20210602__20210602__srt--TitleOfIndividualAxis__custom--ConsultantMember__us-gaap--TypeOfArrangementAxis__custom--GenesisAgreementMember_z1pp9MAIzmva" title="Number of restricted common shares issued">1,750,000 restricted common shares under the Genesis Agreement to a consultant, valued at $<span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20210602__20210602__srt--TitleOfIndividualAxis__custom--ConsultantMember__us-gaap--TypeOfArrangementAxis__custom--GenesisAgreementMember_zS423JLgDqik" title="Number of restricted common shares issued, value">437,500. As the Genesis Agreement did not materialize, the Consultant returned the shares to the treasury. On June 15, 2021, the Company issued <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20210615__20210615__srt--TitleOfIndividualAxis__custom--ConsultantMember_zIPeXfheVC2f" title="Number of restricted common shares issued">100,000 restricted common shares to a board member for services to a consultant valued at $<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20210615__20210615__srt--TitleOfIndividualAxis__custom--ConsultantMember_zFL7VBPXkJZ4" title="Number of restricted common shares issued, value">21,000. On July 6, 2021, the Company issued <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20210706__20210706__srt--TitleOfIndividualAxis__custom--ConsultantMember_z3TReIhPoTy3" title="Number of restricted common shares issued, value">100,000 restricted common shares to a board member in exchange for services rendered by a consultant, valued at $<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_pp0p0_c20210706__20210706__srt--TitleOfIndividualAxis__custom--ConsultantMember_zKEMOXzTvLsk" title="Number of restricted common shares issued, value">22,000. On July 20, 2021, the Company issued <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20210720__20210720__srt--TitleOfIndividualAxis__custom--ConsultantMember_z732SBTFvq2j" title="Number of restricted common shares issued">545,852 restricted common shares in exchange for professional services to a consultant, valued at $<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20210720__20210720__srt--TitleOfIndividualAxis__custom--ConsultantMember_zBRmMpHvsRVg" title="Number of restricted common shares issued, value">98,253. On October 04, 2021, the Company filed a prospectus related to the resale of shares to White Lion and AD Securities America, LLC. The Company issued <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20211004__20211004__dei--LegalEntityAxis__custom--ADSecuritiesAmericaLLCMember_zHzOFA4hDy5j" title="Number of restricted common shares issued">2,000,000 shares to AD Securities America, LLC for $<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_pid_c20211004__20211004__dei--LegalEntityAxis__custom--ADSecuritiesAmericaLLCMember_zsDpimfcMS3j" title="Number of restricted common shares issued, value">200,000. The Company has not received the cash as of the date of the report. The Company issued <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20211004__20211004__dei--LegalEntityAxis__custom--WhiteLionCapitalLLCMember_zSrAa7UOTnBl" title="Number of registered common shares issued">670,000 registered shares to White Lion as consideration shares valued at $<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_pid_c20211004__20211004__dei--LegalEntityAxis__custom--WhiteLionCapitalLLCMember_zKNUSuUdryVe" title="Number of registered common shares, value">80,400. On October 5, 2021, the Company issued <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20211005__20211005__srt--TitleOfIndividualAxis__custom--ConsultantMember_zjxlrkkTR0i6" title="Number of registered common shares issued">1,500,000 restricted common shares in exchange for professional services to a consultant, valued at $<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20211005__20211005__srt--TitleOfIndividualAxis__custom--ConsultantMember_ztCXXCZz83b9" title="Number of registered common shares, value">164,250. In November 2021, the Company issued <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20211101__20211130__dei--LegalEntityAxis__custom--WhiteLionCapitalLLCMember_z3d78nnkABJb" title="Number of registered common shares issued">750,000 registered shares to White Lion for a gross cash amount of $<span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20211101__20211130__dei--LegalEntityAxis__custom--WhiteLionCapitalLLCMember_z61cdj205gbl" title="Number of registered common shares, value">62,375. On December 22, 2021, the Company issued <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20211222__20211222__us-gaap--BusinessAcquisitionAxis__custom--ADFinancialServicesPtyLtdMember_zWLBfWAXqiJ8" title="Number of registered common shares issued">45,000,000 restricted common shares to ADFP to acquire a <span id="xdx_908_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20211222__us-gaap--BusinessAcquisitionAxis__custom--ADFinancialServicesPtyLtdMember_z7kyIwhlWSo9" title="Restricted common shares, percentage">51.00% controlling interest in AD Advisory Service Pty Ltd, Australia’s regulated wealth management company. In December 2021, the Company issued <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20211201__20211231__srt--TitleOfIndividualAxis__custom--TwoBoardMembersMember_z0zq2pL4wPTd" title="Number of restricted common shares issued">5,650,000 restricted common shares to two board members, a consultant, and two officers for services and software development valued at $<span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_pid_c20211201__20211231__srt--TitleOfIndividualAxis__custom--TwoBoardMembersMember_zaN8eUQ8bRs8" title="Number of restricted common shares, value">169,500. On January 4, 2022, the Company issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20220104__20220104__srt--TitleOfIndividualAxis__custom--ConsultantMember_z8HUoJNd9a09" title="Number of restricted common shares issued">1,500,000 restricted common shares in exchange for professional services to a consultant, valued at $<span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20220104__20220104__srt--TitleOfIndividualAxis__custom--ConsultantMember_zKk4L9RzpPlh" title="Number of restricted common shares, value">93,750. NOTE 9. STOCKHOLDERS’ EQUITY (DEFICIT) (continued) From January 4, 2022, to February 10, 2022, the Company issued <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20220104__20220210__dei--LegalEntityAxis__custom--WhiteLionCapitalLLCMember_ztDd1iIeY6S4" title="Number of restricted common shares issued">2,500,000 registered shares to White Lion for a gross cash amount of $<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20220104__20220210__dei--LegalEntityAxis__custom--WhiteLionCapitalLLCMember_z7m223Ogx0n5" title="Number of restricted common shares, value">114,185. On January 27, 2022, the Company signed a promissory note (‘AJB Note’) with AJB Capital Investments, LLC (‘AJB Capital’). The Company issued <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_pid_c20220127__20220127__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember_zy1S7w5FbmJe" title="Number of shares issued during period">2,214,286 common stock valued at $<span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20220127__20220127__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember_z5NdV32kRCUh" title="Value of shares issued during period">71,521 upon issuance of the Note (the “Shares”) and <span id="xdx_90E_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20220127__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember_zKdSRqEKwHHe" title="Number of warrant shares">1,000,000 3-year cash warrants (‘AJB Warrants’) priced at $0.30 as consideration fees for the AJB Note. The AJB Warrants and the Shares, collectively known as the ‘Incentive Fee,’ are issued upon execution of the agreement. As of September 30, 2022, all AJB Warrants are out-of-money and not exercised. On July 31, 2022, the Company issued <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20220731__20220731__srt--TitleOfIndividualAxis__custom--ConsultantMember_zHaSTDL9suHb" title="Number of restricted common shares issued">250,000 restricted common shares in exchange for professional services to a consultant, valued at $<span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20220731__20220731__srt--TitleOfIndividualAxis__custom--ConsultantMember_zLz3z03cGnKk" title="Number of restricted common shares, value">9,475. On September 30, 2022, the Company issued 30,000,000 restricted common shares for cash valued at $300,000. On September 30, 2022, the Company issued <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220930__20220930__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_zlZb8Atvhkka" title="Number of shares issued for services, shares">5,000,000 restricted common shares to Gope S. Kundnani for services valued at $<span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220930__20220930__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_zGfSXCLC2jVj" title="Number of restricted common shares, value">60,000. On December 12, 2022, the Company issued <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20221212__20221212__srt--TitleOfIndividualAxis__custom--TwoOfficersMember_zfHhaZHaNaua" title="Number of shares issued for services, shares">20,000,000 restricted common shares to two officers for services valued at $<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20221212__20221212__srt--TitleOfIndividualAxis__custom--TwoOfficersMember_zlFNCLsvPg75" title="Number of restricted common shares, value">166,000. On December 15, 2022, the Company issued <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20221215__20221215__srt--TitleOfIndividualAxis__custom--TwoOfficersMember_z4Hn72AA4Ep3" title="Number of restricted common shares issued">8,000,000 restricted common shares to two officers for services valued at $<span id="xdx_906_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20221215__20221215__srt--TitleOfIndividualAxis__custom--TwoOfficersMember_zzE4e78S3gn1" title="Number of restricted common shares, value">76,000. On January 25, 2023, the Company issued <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20230125__20230125__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember_zdlHJSLqOYt" title="Number of restricted common shares issued">5,309,179 restricted common shares to AJB as compensation for consideration shares related to the AJB Note, valued at $<span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20230125__20230125__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember_zooEGtVuuXF1" title="Number of restricted common shares, value">60,525. On January 25, 2023, the Company issued 115,000,000 restricted common shares for cash valued at $550,000. On March 28, 2023, the Company issued 2,000,000 restricted common shares for cash valued at $20,000. On November 30, 2023, the Company issued <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20231130__20231130__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_zJhZmXKAjw8b" title="Number of restricted common shares issued">50,000,000 restricted shares for cash valued at $<span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20231130__20231130__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_zP579ZYJYWHj" title="Number of restricted shares issued during period, value">5,500,000 to Kundnani. Kundnani, a director and controlling shareholder of the Company, is an officer and controlling shareholder. On December 27, 2023, the Company issued <span id="xdx_903_eus-gaap--StockRedeemedOrCalledDuringPeriodShares_c20231227__20231227__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember_zq8gsv7j5iy2" title="Number of redeemed shares issued during period">5,000,000 restricted common shares to AJB in exchange for redeeming warrants valued at $<span id="xdx_903_eus-gaap--StockRedeemedOrCalledDuringPeriodValue_c20231227__20231227__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember_zR4Wpy9w6Fb6" title="Number of redeemed shares issued during period, vlaue">90,000. On May 9, 2024, the Company issued <span id="xdx_90C_eus-gaap--StockRedeemedOrCalledDuringPeriodShares_c20240509__20240509__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zzYpiG1pCyW8" title="Number of redeemed shares issued during period">2,000,000 shares for a cash value of $<span id="xdx_90B_eus-gaap--StockRedeemedOrCalledDuringPeriodValue_c20240509__20240509__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zCGKoRferwh3" title="Number of redeemed shares issued during period, vlaue">20,000. On January 1, 2025, the Company issued 32,000,000 shares to various employees of its subsidiaries valued at $35,200.

260000000

250000000

0.0001

10000000

0.0001

250000000

500000000

96778105

0.6462

280102413

0.72

0.0001

500000000

1000000000

not less than 1 for 10 and not more than 1 for 50

10000000

0.0001

500000000

0.0001

423084729

391084729

4500000

2371844

2361844

<p id="xdx_89D_eus-gaap--ScheduleOfStockByClassTextBlock_hus-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zirznuxtieFi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The percentages below are calculated based on 4,500,000 shares of our Series A Preferred Stock issued and outstanding for the three months ended June 30, 2025. SCHEDULE OF SERIES A PREFERRED STOCK <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Name and Address(1)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Title of Class (4)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Number of Shares Beneficially Owned</td><td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Percent of Class</td><td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 38%; text-align: left">Mitch Eaglstein</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 22%; text-align: center"><span id="xdx_90B_ecustom--TitleOfClassDescription_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_fKDQp_zl5MYgy9r90g" title="Title of class, description">Series A Preferred</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240101__20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchEaglsteinMember_zmsKG7Noxsi8" style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right" title="Number of shares beneficially owned, value">500,000</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchEaglsteinMember_znOQxijEBKB8" style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right" title="Percent of class">11.11</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Gope S. Kundnani (5)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90C_ecustom--TitleOfClassDescription_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_fKDQpKDUp_z2lBy6MVeZeh" title="Title of class, description">Series A Preferred</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240101__20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember_fKDUp_zCdT7Z72o7R2" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of shares beneficially owned, value">4,000,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98F_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember_fKDUp_zS6LpvJbHvl5" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Percent of class">88.89</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Officers and Directors as a group (2 persons)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_909_ecustom--TitleOfClassDescription_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_fKDQp_ztkWzFWzu8T" title="Title of class, description">Series A Preferred</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240101__20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember_zQEOIOrBT6g9" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of shares beneficially owned, shares">4,500,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_981_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember_zB3d2FWAPEp" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Percent of class">100.00</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: center">(4)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Series A Preferred stock is entitled to fifty (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eus-gaap--PreferredStockVotingRights_c20250101__20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zihRMzsnwNq6" title="Preferred stock voting rights">50) non-cumulative votes per share on all matters presented to stockholders for action. On December 12, 2016, the Board agreed to issue <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20161212__20161212__srt--TitleOfIndividualAxis__custom--MitchellEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zddM502GxK1c" title="Number of shares issued for services, shares">2,600,000, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20161212__20161212__srt--TitleOfIndividualAxis__custom--ImranFirozMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zFflP3ynKKr3" title="Number of shares issued for services, shares">400,000, and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20161212__20161212__srt--TitleOfIndividualAxis__custom--FelixRHongMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zu7pLgun7aib" title="Number of shares issued for services, shares">1,000,000 shares of Preferred Stock to Mitchell Eaglstein, Imran Firoz, and Felix R. Hong, respectively, as the founders, in consideration of services rendered to the Company. As of December 31, 2022, the Company had <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90F_eus-gaap--PreferredStockSharesIssued_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z9May4zR2y9a" title="Preferred stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_eus-gaap--PreferredStockSharesOutstanding_iI_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zDRADQqL9Dha" title="Preferred stock, shares outstanding">4,000,000 preferred shares issued and outstanding.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">(5)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">In January 2023, Eaglstein and Firoz transferred <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230101__20230131__srt--TitleOfIndividualAxis__custom--MitchellEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z982cUIUHqcl" title="Shares transferred">1,100,000 and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230101__20230131__srt--TitleOfIndividualAxis__custom--ImranFirozMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zlmDQczpVMfg" title="Shares transferred">400,000 shares to Gope S. Kundnani, the company’s director. As of September 30, 2023, the Company had <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_eus-gaap--PreferredStockSharesIssued_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zABA98qC4PD1" title="Preferred stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90A_eus-gaap--PreferredStockSharesOutstanding_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zcvivDh9Doka" title="Preferred stock, shares outstanding">4,000,000 preferred shares issued and outstanding, with Eaglstein, Kundnani, and Hong holding <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_909_eus-gaap--PreferredStockSharesIssued_iI_c20230930__srt--TitleOfIndividualAxis__custom--MitchellEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zvoJ2wzUvuw3" title="Preferred stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_eus-gaap--PreferredStockSharesOutstanding_iI_c20230930__srt--TitleOfIndividualAxis__custom--MitchellEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z1ZNEW3C9dgh" title="Preferred stock, shares outstanding">1,500,000, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_eus-gaap--PreferredStockSharesIssued_iI_c20230930__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zexvvUr46ax8" title="Preferred stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_eus-gaap--PreferredStockSharesOutstanding_iI_c20230930__srt--TitleOfIndividualAxis__custom--MitchellEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zOAzskpll98l" title="Preferred stock, shares outstanding">1,500,000, and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90A_eus-gaap--PreferredStockSharesIssued_iI_c20230930__dei--LegalEntityAxis__custom--HongHoldingMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_ziEEFlYVThUi" title="Preferred stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_908_eus-gaap--PreferredStockSharesOutstanding_iI_c20230930__dei--LegalEntityAxis__custom--HongHoldingMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z0N5ST82ZcGb" title="Preferred stock, shares outstanding">1,000,000 shares, respectively.</td></tr> </table>

Series A Preferred

500000

0.1111

Series A Preferred

4000000

0.8889

Series A Preferred

4500000

1.0000

2600000

400000

1000000

4000000

1100000

400000

4000000

1500000

1000000

2500000

1.00

1000000

<p id="xdx_892_eus-gaap--ScheduleOfStockByClassTextBlock_hus-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_ziNGcZmLEpvd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The percentages below are calculated based on 2,371,844 shares of our Series B Preferred Stock issued and outstanding for the three months ended June 30, 2025. SCHEDULE OF SERIES OF PREFERRED STOCK <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Name and Address(1)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Title of Class (6)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Number of Shares Beneficially Owned</td><td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Percent of Class</td><td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 38%; text-align: left">Alchemy Prime Holdings Ltd.</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 22%; text-align: center"><span id="xdx_905_ecustom--TitleOfClassDescription_c20250101__20250630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlchemyPrimeHoldingsLtdMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zctTGdeYmqwi" title="Title of class, description">Series B Preferred</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlchemyPrimeHoldingsLtdMember_z2rqDqUEGuYf" style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right" title="Number of shares beneficially owned, value">1,800,000</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlchemyPrimeHoldingsLtdMember_zOrUGrawGob1" style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right" title="Percent of class">75.89</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Gope S. Kundnani</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90F_ecustom--TitleOfClassDescription_c20250101__20250630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zd3zdx7Eg7Ji" title="Title of class, description">Series B Preferred</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember_zukJYnmkxZP7" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of shares beneficially owned, value">191,844</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_986_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember_zPQF0Z4hvyHh" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Percent of class">8.09</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Mitchell M. Eaglstein</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_900_ecustom--TitleOfClassDescription_c20250101__20250630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchellMEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_z2UT1LCQOdc5" title="Title of class, description">Series B Preferred</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_988_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchellMEaglsteinMember_z4LRBS2GGZ21" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of shares beneficially owned, value">150,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_986_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchellMEaglsteinMember_z9ICYZmBlesg" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Percent of class">6.32</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Imran Firoz</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90E_ecustom--TitleOfClassDescription_c20250101__20250630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ImranFirozMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_ziKWbrsk2dz6" title="Title of class, description">Series B Preferred</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ImranFirozMember_zSFD1m5vCfS8" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of shares beneficially owned, value">150,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98B_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ImranFirozMember_zElL4gGju63k" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Percent of class">6.32</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">FRH Group</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_907_ecustom--TitleOfClassDescription_c20250101__20250630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FRHGroupMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zgvHsOgQjxMb" title="Title of class, description">Series B Preferred</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FRHGroupMember_zVpsAkUGEQ91" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of shares beneficially owned, value">50,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_980_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FRHGroupMember_zQkTjaAsvqak" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Percent of class">2.11</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">William B. Barnett</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_901_ecustom--TitleOfClassDescription_c20250101__20250630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WilliamBBarnettMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zK1MuXDSEzGi" title="Title of class, description">Series B Preferred</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_989_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WilliamBBarnettMember_zKwQ0JkreuA6" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of shares beneficially owned, value">10,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_983_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WilliamBBarnettMember_zFsvAm5Eqlq9" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Percent of class">0.42</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Susan E. Eaglstein</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90D_ecustom--TitleOfClassDescription_c20250101__20250630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SusanEEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zrBFb2MyIyW6" title="Title of class, description">Series B Preferred</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_989_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SusanEEaglsteinMember_zZfU3OTETd02" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of shares beneficially owned, value">10,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98A_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SusanEEaglsteinMember_zlRAKdcTCmb8" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Percent of class">0.42</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Nick G. Kundnani</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_906_ecustom--TitleOfClassDescription_c20250101__20250630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NickGKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zJ60PDEEtzWi" title="Title of class, description">Series B Preferred</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NickGKundnaniMember_zWFb6PrzXgX2" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of shares beneficially owned, value">10,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_985_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NickGKundnaniMember_zMY1rzY8FV31" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Percent of class">0.42</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Officers and Directors as a group (3 persons)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_909_ecustom--TitleOfClassDescription_c20250101__20250630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zLEutFTzoGmj" title="Title of class, description">Series B Preferred</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember_z0ZtOv7QIgl5" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Number of shares beneficially owned, shares">2,291,844</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98C_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember_zyly7xQ4Xhmd" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Percent of class">96.63</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: center">(6)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Series B Preferred Stock is non-dilutive and is not subject to stock splits or any other adjustments to the Company’s common stock. Each share of Series B Preferred Stock can be converted into <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBCIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zFKbQ70YgKs" title="Convertible preferred stock">100 shares of the Company’s common stock at any time by the holder of such shares. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBCIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_eus-gaap--PreferredStockVotingRights_c20250101__20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zbkICn2QeVb" title="Preferred stock, voting rights">Series B Preferred Stock is entitled to one (1) vote per share on all matters presented to stockholders for action. As a result, 2,371,844 Series B Preferred Stock represents a 0.38% voting percentage on a fully diluted vote per share basis.</td></tr> </table>

Series B Preferred

1800000

0.7589

Series B Preferred

191844

0.0809

Series B Preferred

150000

0.0632

Series B Preferred

150000

0.0632

Series B Preferred

50000

0.0211

Series B Preferred

10000

0.0042

Series B Preferred

10000

0.0042

Series B Preferred

10000

0.0042

Series B Preferred

2291844

0.9663

100

Series B Preferred Stock is entitled to one (1) vote per share on all matters presented to stockholders for action. As a result, 2,371,844 Series B Preferred Stock represents a 0.38% voting percentage on a fully diluted vote per share basis.

2371844

1800000

2538000

0.4990

150000

1.41

150000

1.41

50000

1.41

10000

1.41

10000

1.41

50000

1.41

141844

1.41

10000

1.41

30000000

5310000

28600000

1000000

50000

1500000

75000

1000000

50000

400000

20000

653332

98000

70000

10500

60000

9000

33000

4950

2967000

2745053

0.25

686263

2745053

250000

30000

2300000

621000

1256908

12569080

1750000

350000

1750000

437500

100000

21000

100000

22000

545852

98253

2000000

200000

670000

80400

1500000

164250

750000

62375

45000000

0.5100

5650000

169500

1500000

93750

2500000

114185

2214286

71521

1000000

P3Y

0.30

250000

9475

30000000

300000

5000000

60000

20000000

166000

8000000

76000

5309179

60525

115000000

550000

2000000

20000

50000000

5500000

5000000

90000

2000000

20000

32000000

35200

NOTE 10. WARRANTS The Company issued <span id="xdx_90A_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20220127__20220127__us-gaap--ClassOfWarrantOrRightAxis__custom--AJBWarrantsMember_zTIe5dgG7hM" title="Number of shares issued during period">2,214,286 common stock valued at $<span id="xdx_90F_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20220127__20220127__us-gaap--ClassOfWarrantOrRightAxis__custom--AJBWarrantsMember_zt5Dfc5DyGvf" title="Value of shares issued during period">71,521 upon issuance of the Note (the “Shares”) and <span id="xdx_903_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20220127__us-gaap--ClassOfWarrantOrRightAxis__custom--AJBWarrantsMember_zcuR5hyioyCf" title="Number of warrants issued during period">1,000,000 3-year cash warrants (‘AJB Warrants’) priced at $0.30 as consideration fees for the AJB Note. The AJB Warrants and the Shares, collectively known as the ‘Incentive Fee,’ are issued upon execution of the agreement. On December 27, 2023, the Company issued <span id="xdx_902_eus-gaap--StockRedeemedOrCalledDuringPeriodShares_c20231227__20231227__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember_zMStmmMhDqG4" title="Number of redeemed shares issued during period">5,000,000 restricted common stock to AJB Capital to redeem warrants valued at $<span id="xdx_90D_eus-gaap--StockAndWarrantsIssuedDuringPeriodValuePreferredStockAndWarrants_c20231227__20231227__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember_zqKuNvaMiqF2" title="Redemption warrants value">90,000. Additionally, the Company paid $100,000 to AJB Capital, with the remaining $100,000 paid in January 2024.

2214286

71521

1000000

P3Y

0.30

5000000

90000

100000

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 AOCI by component for the three months ending June 30, 2025, and 2024: SCHEDULE OF CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">Accumulated Comprehensive Income:</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Cumulative Foreign Currency Translation</td><td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; width: 80%">Balance as of March 31, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iS_c20240401__20240630_zj2Xc38F4ygb" style="font: bold 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Balance">(17,288</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), ADS</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_980_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20240401__20240630__dei--LegalEntityAxis__custom--ADSecuritiesAmericaLLCMember_z95F3K9lxlPg" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss) attributed to ADS">6,292</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), AML</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98B_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20240401__20240630__dei--LegalEntityAxis__custom--AMLMember_z0HxWfGQzIk9" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss) attributed to ADS">(14,073</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), APL</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_982_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20240401__20240630__dei--LegalEntityAxis__custom--APLMember_zYZt66yr2vB7" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss), attributed">5,209</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), ATECH</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98A_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20240401__20240630__dei--LegalEntityAxis__custom--ATECHMember_zUaE1mzahld1" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss), attributed">148</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total other comprehensive income/(loss)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98D_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent_c20240401__20240630_zlYn4Rf8BU7l" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total other comprehensive income (loss)">(2,424</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif">Balance as of June 30, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98E_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iE_c20240401__20240630_z1b0cs2zxHd9" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Balance">(19,712</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif">Balance as of March 31, 2025</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_986_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iS_c20250401__20250630_z6cCrRHbdQQg" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Balance">120,626</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), ADS</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98F_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250401__20250630__dei--LegalEntityAxis__custom--ADSecuritiesAmericaLLCMember_zor1iyc2JxKl" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss) attributed to ADS">5,715</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), AML</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98C_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250401__20250630__dei--LegalEntityAxis__custom--AMLMember_zj82fPdBLncd" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss) attributed to ADS">130,264</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), APL</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98A_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250401__20250630__dei--LegalEntityAxis__custom--APLMember_zWszdjho0GG2" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss), attributed">21,891</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), ATECH</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98E_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250401__20250630__dei--LegalEntityAxis__custom--ATECHMember_z9vRZBTFKLPd" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss), attributed">(13,842</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total other comprehensive income/(loss)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_987_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent_c20250401__20250630_zyUXS6cZuSOg" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total other comprehensive income (loss)">144,028</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif">Balance as of June 30, 2025</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98E_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iE_c20250401__20250630_zpfcFeEVufRl" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Balance">264,654</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"></td></tr> </table> The following table shows the changes in AOCI by component for the six months ending June 30, 2025, and 2024: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">Accumulated Comprehensive Income:</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Cumulative Foreign Currency Translation</td><td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; width: 80%">Balance as of December 31, 2023</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iS_c20240101__20240630_zp5N4ZLmBB8e" style="font: bold 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Balance">225,228</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), ADS</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_980_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20240101__20240630__dei--LegalEntityAxis__custom--ADSecuritiesAmericaLLCMember_zdMKzxSGuzc5" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss) attributed to ADS">13,102</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), AML</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_987_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20240101__20240630__dei--LegalEntityAxis__custom--AMLMember_zrT0wYH8ddwb" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss) attributed to ADS">(244,937</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), APL</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_987_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20240101__20240630__dei--LegalEntityAxis__custom--APLMember_zd6X5aZ0j5ic" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss), attributed">(13,253</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), ATECH</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_982_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20240101__20240630__dei--LegalEntityAxis__custom--ATECHMember_zPj5Tu6mHQG5" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss), attributed">148</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total other comprehensive income/(loss)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_987_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent_c20240101__20240630_zVaRPp0Je5tk" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total other comprehensive income (loss)">(244,940</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif">Balance as of June 30, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98A_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iE_c20240101__20240630_zVS2qNc9aoC5" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Balance">(19,712</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif">Balance as of December 31, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_984_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iS_c20250101__20250630_ztyn1gYBojTk" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Balance">(72,781</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), ADS</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98B_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250101__20250630__dei--LegalEntityAxis__custom--ADSecuritiesAmericaLLCMember_zhViRT9qM413" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss) attributed to ADS">10,996</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), AML</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_981_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250101__20250630__dei--LegalEntityAxis__custom--AMLMember_ziKq3opTRwI9" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss) attributed to ADS">352,881</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), APL</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_987_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250101__20250630__dei--LegalEntityAxis__custom--APLMember_z6GvPOv0Dcph" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss), attributed">(12,971</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), ATECH</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_985_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250101__20250630__dei--LegalEntityAxis__custom--ATECHMember_zCUgv1hD9Mo3" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss), attributed">(13,471</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total other comprehensive income/(loss)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_986_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent_c20250101__20250630_zlMGAmm7YcAl" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total other comprehensive income (loss)">337,435</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif">Balance as of June 30, 2025</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_981_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iE_c20250101__20250630_zIk5bY23Xpj7" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Balance">264,654</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"></td></tr> </table> Accumulated other comprehensive income (AOCI) The Company’s AOCI consists entirely of foreign currency translation adjustments (“CTA”) arising on the consolidation of subsidiaries whose functional currency is not the U.S. dollar. The tables above present the change in AOCI by component subsidiary (ADS, AML, APL, and ATECH) for the three and six months ended June 30, 2025, with comparative 2024 periods. Total other comprehensive income for the six months ended June 30, 2025, was $<span id="xdx_905_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent_c20250101__20250630_zVg39fiL1mZf" title="Total other comprehensive income">337,435 (three months: $<span id="xdx_901_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent_c20250401__20250630_z7LZxaXwSFRb" title="Total other comprehensive income">144,028), and the AOCI balance at June 30, 2025, was $264,654, which agrees with the accumulated other comprehensive income line on the Consolidated Balance Sheet. Tax effect The CTA arises from foreign subsidiaries whose undistributed earnings are considered indefinitely reinvested; accordingly, no deferred tax effect has been recorded on the other comprehensive income components presented (ASC 740-30-25-17). No amounts were reclassified out of AOCI to net income during the periods presented. Noncontrolling interest share of OCI The NCI’s share of other comprehensive income reflects only its <span id="xdx_900_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20250630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AdvisoryServicesPtyLtdMember_zm07dElUZzqi" title="Ownership percentage">49% interest in ADS’s foreign currency translation, allocated from ADS’s own AOCI rollforward; AML, APL, and ATECH are wholly owned and bear no NCI. The NCI’s share of other comprehensive income was $5,388 for the six months ended June 30, 2025 ($2,800 for the three months).

The following table shows the changes in AOCI by component for the three months ending June 30, 2025, and 2024: SCHEDULE OF CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">Accumulated Comprehensive Income:</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Cumulative Foreign Currency Translation</td><td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; width: 80%">Balance as of March 31, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iS_c20240401__20240630_zj2Xc38F4ygb" style="font: bold 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Balance">(17,288</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), ADS</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_980_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20240401__20240630__dei--LegalEntityAxis__custom--ADSecuritiesAmericaLLCMember_z95F3K9lxlPg" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss) attributed to ADS">6,292</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), AML</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98B_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20240401__20240630__dei--LegalEntityAxis__custom--AMLMember_z0HxWfGQzIk9" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss) attributed to ADS">(14,073</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), APL</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_982_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20240401__20240630__dei--LegalEntityAxis__custom--APLMember_zYZt66yr2vB7" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss), attributed">5,209</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), ATECH</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98A_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20240401__20240630__dei--LegalEntityAxis__custom--ATECHMember_zUaE1mzahld1" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss), attributed">148</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total other comprehensive income/(loss)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98D_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent_c20240401__20240630_zlYn4Rf8BU7l" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total other comprehensive income (loss)">(2,424</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif">Balance as of June 30, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98E_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iE_c20240401__20240630_z1b0cs2zxHd9" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Balance">(19,712</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif">Balance as of March 31, 2025</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_986_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iS_c20250401__20250630_z6cCrRHbdQQg" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Balance">120,626</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), ADS</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98F_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250401__20250630__dei--LegalEntityAxis__custom--ADSecuritiesAmericaLLCMember_zor1iyc2JxKl" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss) attributed to ADS">5,715</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), AML</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98C_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250401__20250630__dei--LegalEntityAxis__custom--AMLMember_zj82fPdBLncd" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss) attributed to ADS">130,264</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), APL</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98A_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250401__20250630__dei--LegalEntityAxis__custom--APLMember_zWszdjho0GG2" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss), attributed">21,891</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), ATECH</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98E_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250401__20250630__dei--LegalEntityAxis__custom--ATECHMember_z9vRZBTFKLPd" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss), attributed">(13,842</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total other comprehensive income/(loss)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_987_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent_c20250401__20250630_zyUXS6cZuSOg" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total other comprehensive income (loss)">144,028</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif">Balance as of June 30, 2025</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98E_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iE_c20250401__20250630_zpfcFeEVufRl" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Balance">264,654</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"></td></tr> </table> The following table shows the changes in AOCI by component for the six months ending June 30, 2025, and 2024: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">Accumulated Comprehensive Income:</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Cumulative Foreign Currency Translation</td><td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; width: 80%">Balance as of December 31, 2023</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iS_c20240101__20240630_zp5N4ZLmBB8e" style="font: bold 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Balance">225,228</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), ADS</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_980_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20240101__20240630__dei--LegalEntityAxis__custom--ADSecuritiesAmericaLLCMember_zdMKzxSGuzc5" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss) attributed to ADS">13,102</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), AML</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_987_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20240101__20240630__dei--LegalEntityAxis__custom--AMLMember_zrT0wYH8ddwb" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss) attributed to ADS">(244,937</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), APL</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_987_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20240101__20240630__dei--LegalEntityAxis__custom--APLMember_zd6X5aZ0j5ic" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss), attributed">(13,253</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), ATECH</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_982_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20240101__20240630__dei--LegalEntityAxis__custom--ATECHMember_zPj5Tu6mHQG5" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss), attributed">148</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total other comprehensive income/(loss)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_987_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent_c20240101__20240630_zVaRPp0Je5tk" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total other comprehensive income (loss)">(244,940</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif">Balance as of June 30, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98A_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iE_c20240101__20240630_zVS2qNc9aoC5" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Balance">(19,712</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif">Balance as of December 31, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_984_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iS_c20250101__20250630_ztyn1gYBojTk" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Balance">(72,781</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), ADS</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98B_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250101__20250630__dei--LegalEntityAxis__custom--ADSecuritiesAmericaLLCMember_zhViRT9qM413" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss) attributed to ADS">10,996</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), AML</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_981_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250101__20250630__dei--LegalEntityAxis__custom--AMLMember_ziKq3opTRwI9" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss) attributed to ADS">352,881</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), APL</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_987_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250101__20250630__dei--LegalEntityAxis__custom--APLMember_z6GvPOv0Dcph" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss), attributed">(12,971</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), ATECH</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_985_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250101__20250630__dei--LegalEntityAxis__custom--ATECHMember_zCUgv1hD9Mo3" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss), attributed">(13,471</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total other comprehensive income/(loss)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_986_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent_c20250101__20250630_zlMGAmm7YcAl" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total other comprehensive income (loss)">337,435</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif">Balance as of June 30, 2025</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_981_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iE_c20250101__20250630_zIk5bY23Xpj7" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Balance">264,654</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"></td></tr> </table>

-17288

6292

-14073

5209

148

-2424

-19712

120626

5715

130264

21891

-13842

144028

264654

225228

13102

-244937

-13253

148

-244940

-19712

-72781

10996

352881

-12971

-13471

337435

264654

337435

144028

264654

0.49

5388

2800

NOTE 12. NONCONTROLLING INTEREST Noncontrolling Interest The Company consolidates AD Advisory Services Pty Ltd (“ADS”), an Australian-regulated wealth management subsidiary, in accordance with ASC 810-10. The Company holds a <span id="xdx_908_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20250630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ADFinancialServicesPtyLtdMember_zuqpqkA68g9e" title="Ownership percentage">51% controlling interest in ADS through its wholly-owned subsidiary AD Financial Services Pty Ltd, and unrelated third parties hold the remaining <span id="xdx_900_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20250630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AdvisoryServicesPtyLtdMember_zS5g2yLjKBf" title="Ownership percentage">49% noncontrolling interest. ADS is the only consolidated subsidiary of the Company with a noncontrolling interest as of and for the three and six months ended June 30, 2025. The noncontrolling interest balance is measured at its proportionate <span id="xdx_900_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20250630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AdvisoryServicesPtyLtdMember_zZoMdrTvlyZg" title="Ownership percentage">49% share of the carrying value of ADS’s net assets at each reporting date and is presented as a separate component of equity on the consolidated balance sheet, distinct from stockholders’ equity attributable to FDCTech, Inc. Net income (loss) of ADS is attributed between the controlling interest (<span id="xdx_90D_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20250630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ADFinancialServicesPtyLtdMember_zg85ZMXTyuY9" title="Ownership percentage">51%, recorded by FDCTech, Inc.) and the noncontrolling interest (<span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20250630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AdvisoryServicesPtyLtdMember_zNbdHCVISLye" title="Ownership percentage">49%) based on relative ownership percentages, with the noncontrolling interest’s share presented on the consolidated statement of operations as “Net income (loss) attributable to noncontrolling interest.” Foreign currency translation adjustments (a component of other comprehensive income) arising from translation of ADS’s Australian dollar functional currency financial statements to U.S. dollars are likewise allocated between the controlling and noncontrolling interests in accordance with ASC 220-10-45-5; only the controlling interest’s portion is included in accumulated other comprehensive income attributable to FDCTech, Inc. stockholders. As described in the Restatement of Previously Issued Financial Statements subsection above, the Company has corrected the prior allocation method, which had reflected total consolidated other comprehensive income in the FDC stockholders’ column without separately allocating the noncontrolling share. NOTE 12. NONCONTROLLING INTEREST (continued) The following table presents the activity in the noncontrolling interest balance for the three and six months ended June 30, 2025, and the comparative year ended December 31, 2024: SCHEDULE OF NON CONTROLLING INTEREST <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250401__20250630_zIl8gEzTYEO" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Three Months Ended June 30, 2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250101__20250630_zBQT4RyZYP3d" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Six Months Ended June 30, 2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20240101__20241231_zEkU6Nve6uz7" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Year Ended December 31, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td></tr> <tr id="xdx_406_eus-gaap--MinorityInterest_iS_zPTdMsfgwSBe" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 46%">Balance, beginning of period</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">14,199</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">16,820</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">38,939</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_zK93GzhkIGFa" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Net income (loss) attributable to NCI</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">12,467</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"></td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">33,777</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"></td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(10,958</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToParent_zy586LAH1Uyb" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Foreign currency translation — NCI</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">14,942</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(8,989</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(11,161</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--MinorityInterest_iE_znh3W9UAKCt8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif">Balance, end of period</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">41,608</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">41,608</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">16,820</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table> Noncontrolling interest rollforward The NCI balance is rolled forward as: beginning balance, plus the NCI’s share of ADS net income (loss), plus the NCI’s share of other comprehensive income (foreign currency translation), plus other movements in NCI (a re-measurement true-up booked directly to equity through general ledger account 3010). The NCI’s share of ADS’ net loss for the six months ended June 30, 2025, was $33,777 (three months: $12,467), reflecting the <span id="xdx_900_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20250630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AdvisoryServicesPtyLtdMember_z2AajGeF5z79">49% interest in ADS’s net loss. The income statement line “Less: net (income) loss attributable to noncontrolling interest” is presented with the opposite sign. Comparative period (fiscal year ended December 31, 2024) For the year ended December 31, 2024, the NCI rollforward comprised a beginning balance of $38,939, the NCI’s share of net income of $(10,958), the NCI’s share of Foreign currency translation (loss) — NCI of ($11,161), resulting in an ending balance of $16,820. NOTE 13. OFF-BALANCE SHEET ARRANGEMENTS We have no off-balance sheet arrangements affecting our liquidity, capital resources, market risk support, credit risk support, or other benefits.

0.51

0.49

0.51

0.49

The following table presents the activity in the noncontrolling interest balance for the three and six months ended June 30, 2025, and the comparative year ended December 31, 2024: SCHEDULE OF NON CONTROLLING INTEREST <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250401__20250630_zIl8gEzTYEO" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Three Months Ended June 30, 2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250101__20250630_zBQT4RyZYP3d" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Six Months Ended June 30, 2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20240101__20241231_zEkU6Nve6uz7" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Year Ended December 31, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td></tr> <tr id="xdx_406_eus-gaap--MinorityInterest_iS_zPTdMsfgwSBe" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 46%">Balance, beginning of period</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">14,199</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">16,820</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">38,939</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_zK93GzhkIGFa" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Net income (loss) attributable to NCI</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">12,467</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"></td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">33,777</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"></td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(10,958</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToParent_zy586LAH1Uyb" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Foreign currency translation — NCI</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">14,942</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(8,989</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(11,161</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--MinorityInterest_iE_znh3W9UAKCt8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif">Balance, end of period</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">41,608</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">41,608</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">16,820</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table>

14199

16820

38939

12467

33777

-10958

14942

-8989

-11161

41608

16820

33777

12467

0.49

38939

-10958

-11161

16820

NOTE 14. SUBSEQUENT EVENTS Acquisition of Alchemy International Limited (Seychelles) On October 29, 2025, the Company completed the acquisition of <span id="xdx_901_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251029__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlchemyInternationalLtdMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zDr6muXUXJvb" title="Ownership percentage">99.9% of the issued and outstanding shares of Alchemy International Limited (“AIL”), a Seychelles-incorporated company licensed by the Seychelles Financial Services Authority (FSA), from Sync Capital Limited (an entity controlled by Mr. Gope S. Kundnani, a related party), for total consideration of $<span id="xdx_909_eus-gaap--BusinessCombinationConsiderationTransferred1_c20251001__20251029__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlchemyInternationalLtdMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zODhwuHkft0l" title="Total consideration">2,000,000, evidenced by a business acquisition seller’s note. As Sync Capital Limited and the Company are entities under common control of Mr. Kundnani, the acquisition has been accounted for as a transaction between entities under common control in accordance with ASC 805-50. AIL has been combined with the Company at carrying value, resulting in a credit to additional paid-in capital of $<span id="xdx_902_eus-gaap--AdditionalPaidInCapital_iI_c20251029__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlchemyInternationalLtdMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zd0h5hNAYa25" title="Additional paid-in capital">8,933,118 and recognition of the $<span id="xdx_90C_eus-gaap--NotesPayable_iI_c20251029__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlchemyInternationalLtdMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zmV4V8SdwlTl" title="Notes payable">2,000,000 business acquisition seller’s note as a current liability. As described below, the maturity of the seller’s note was subsequently extended to September 30, 2026. Amendment to Series B Convertible Preferred Stock Conversion Terms In January 2026, the Company filed a Certificate of Amendment to the Certificate of Designation of its Series B Convertible Preferred Stock with the Secretary of State of the State of Delaware. The amendment did not change the number of authorized or issued shares, nor any other rights, preferences, or privileges, except with respect to conversion rights. As amended, each share of Series B Convertible Preferred Stock remains convertible, at the option of the holder, into <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20260101__20260131__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zZYISxqQpOFj" title="Conversion shares">100 shares of Common Stock (the “Base Conversion Rate”); however, if the Company completes a qualifying public offering of $<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20260101__20260131__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zHvwKqJOIFRj" title="Conversion value">10,000,000 or more that includes an uplisting of its Common Stock to <span id="xdx_904_eus-gaap--ConvertiblePreferredStockTermsOfConversion_c20260101__20260131__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zUK2UFLyAmQl" title="Conversion Terms">The Nasdaq Stock Market or the New York Stock Exchange, the conversion rate applicable to shares converted in connection with such offering will be determined by the Board of Directors within a range of 10 to 100 shares of Common Stock for each share of Series B Convertible Preferred Stock (the Company anticipates a ratio of 10:1 would apply). Planned Uplisting to a National Securities Exchange In connection with its previously announced plan to uplist its Common Stock to a national securities exchange, the Company engaged Lucosky Brookman LLP as legal counsel and E.F. Hutton & Co. LLC as financial advisor to assist with capital markets strategy, financing opportunities, and the uplisting process. The Company intends to file a registration statement on Form S-1 with the Securities and Exchange Commission. As of the date these financial statements were available to be issued, the registration statement had not yet been filed. U.S.–Israel–Iran Military Conflict On February 28, 2026, the United States and Israel launched coordinated joint military strikes against Iran, and Iran subsequently responded with missile and drone attacks against targets in the region and sought to restrict commercial shipping through the Strait of Hormuz. The Company maintains a sales office in Tel Aviv, Israel; as of the date these financial statements were available to be issued, that office had not experienced any material disruption to its operations as a direct result of the conflict. The Company’s operating subsidiaries are located in the United Kingdom, Malta, Cyprus, Australia, Seychelles, and Mauritius, none of which are in the directly affected region. This event is classified as a Type II non-recognized subsequent event under ASC 855-10, as it does not relate to conditions that existed at June 30, 2025, and does not result in any adjustment to the amounts recognized in these condensed consolidated financial statements. Series B Convertible Preferred Stock Ratification On March 24, 2026, the Company filed a ratification of Certificate of Designation with the Secretary of State of the State of Delaware, designating <span id="xdx_90B_eus-gaap--PreferredStockSharesAuthorized_iI_c20260324__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zh7JnAXp4kbe" title="Authorized preferred stock">3,000,000 shares of its authorized preferred stock, par value $<span id="xdx_90A_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20260324__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zUjty7n8Mi39" title="Preferred stock, par value">0.0001 per share, as “Series B Convertible Preferred Stock.” Each share carries one vote, voting together with the Common Stock as a single class, and is convertible at the option of the holder into <span id="xdx_908_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20260324__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zPNMLFei75n9" title="Convertible preferred stock">100 shares of Common Stock, subject to adjustment and to a Board-determined conversion ratio (ranging from 100:1 to 10:1) in the event the Company completes a qualifying public offering of $<span id="xdx_900_eus-gaap--ProceedsFromIssuanceInitialPublicOffering_c20260324__20260324__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zcNyfOnN3QU6" title="Public offering">10,000,000 or more with an uplisting to Nasdaq or the NYSE. As of the date of issuance of these financial statements, <span id="xdx_90B_eus-gaap--PreferredStockSharesOutstanding_iI_c20260324__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z6msLOoaOfT7" title="Preferred Stock outstanding"><span id="xdx_90F_eus-gaap--PreferredStockSharesIssued_iI_c20260324__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zNq5Iyxu6cij" title="Preferred Stock issued">2,371,844 shares of Series B Preferred Stock were issued and outstanding. AIL Seller’s Note The maturity of the $<span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20260601__20260630__dei--LegalEntityAxis__custom--ADSecuritiesAmericaLLCMember_zWbCSPjZugN7" title="Number of restricted common shares issued">2,000,000 seller’s note obligation for the acquisition of AIL was extended to September 30, 2026. Alchemy Markets (Cayman) Ltd. On May 19, 2026, the Cayman Islands Monetary Authority granted conditional approval for the transfer to the Company of 100% of Alchemy Markets (Cayman) Ltd., a non-operating CIMA-licensed company, which had not yet been completed as of the date these financial statements were available to be issued. This is a Type II non-recognized subsequent event under ASC 855-10. Alchemy Markets Ltd. (AML, Malta) On June 1, 2026, the Malta Financial Services Authority confirmed its no-objection to changing the name of the Company’s wholly owned Maltese subsidiary, Alchemy Markets Ltd., to “Crestmark Trading Ltd,” effective upon issuance of the altered certificate by the Malta Business Registry. This is a Type II non-recognized subsequent event under ASC 855-10 and is not expected to have a material effect on the Company’s consolidated financial statements. Restatement and Non-Reliance on Previously Issued Financial Statements On June 3, 2026, the Board of Directors of the Company, after consultation with management and LAO, concluded — having determined the nature and magnitude of the errors — that the Company’s previously issued unaudited condensed consolidated financial statements as of and for the three months ended March 31, 2025 (as included in the Quarterly Report on Form 10-Q filed May 13, 2025 and Amendment No. 1 thereto), as of and for the three and six months ended June 30, 2025, as of and for the three and nine months ended September 30, 2025, and as of and for the three months ended March 31, 2026, as well as the audited consolidated financial statements as of and for the fiscal year ended December 31, 2024 and the audited consolidated financial statements as of and for the fiscal year ended December 31, 2025 (as included in the Annual Report on Form 10-K filed April 17, 2026 and Amendment No. 1 thereto), should no longer be relied upon. The Company filed a Current Report on Form 8-K under Item 4.02 on June 8, 2026, providing notification of non-reliance and notifying the previously dismissed independent registered public accounting firm of such non-reliance pursuant to Item 4.02(c). The Company is concurrently filing Amendment No. 2 to its Annual Report on Form 10-K for the fiscal year ended December 31, 2024, Amendment No. 2 to its Annual Report on Form 10-K for the fiscal year ended December 31, 2025, and Amendments to its quarterly reports for the periods listed above, to restate the affected financial statements in accordance with ASC 250-10. The Company has evaluated all other events occurring after June 30, 2025, through the date these condensed consolidated financial statements were available to be issued and has concluded that no other material subsequent events have occurred that would require disclosure or adjustment to these condensed consolidated financial statements.

0.999

2000000

8933118

2000000

100

10000000

The Nasdaq Stock Market or the New York Stock Exchange, the conversion rate applicable to shares converted in connection with such offering will be determined by the Board of Directors within a range of 10 to 100 shares of Common Stock for each share of Series B Convertible Preferred Stock (the Company anticipates a ratio of 10:1 would apply).

3000000

0.0001

100

10000000

2371844

2000000

2026-09-30

Series A Preferred stock is entitled to fifty (50) non-cumulative votes per share on all matters presented to stockholders for action. On December 12, 2016, the Board agreed to issue 2,600,000, 400,000, and 1,000,000 shares of Preferred Stock to Mitchell Eaglstein, Imran Firoz, and Felix R. Hong, respectively, as the founders, in consideration of services rendered to the Company. As of December 31, 2022, the Company had 4,000,000 preferred shares issued and outstanding. In January 2023, Eaglstein and Firoz transferred 1,100,000 and 400,000 shares to Gope S. Kundnani, the company’s director. As of September 30, 2023, the Company had 4,000,000 preferred shares issued and outstanding, with Eaglstein, Kundnani, and Hong holding 1,500,000, 1,500,000, and 1,000,000 shares, respectively. The Series B Preferred Stock is non-dilutive and is not subject to stock splits or any other adjustments to the Company’s common stock. Each share of Series B Preferred Stock can be converted into 100 shares of the Company’s common stock at any time by the holder of such shares. Series B Preferred Stock is entitled to one (1) vote per share on all matters presented to stockholders for action. As a result, 2,371,844 Series B Preferred Stock represents a 0.38% voting percentage on a fully diluted vote per share basis.