v3.26.1
COMPREHENSIVE INCOME
 3 Months Ended
Mar. 31, 2026
Equity [Abstract]  
COMPREHENSIVE INCOME

NOTE 11. COMPREHENSIVE INCOME

 

The Company’s other comprehensive income (“OCI”) comprises foreign currency translation adjustments from subsidiaries that do not use the U.S. dollar as their functional currency.

 

The following table shows the changes in accumulated other comprehensive income (loss) (“AOCI”) by component for the three months ended March 31, 2026, and 2025:

 

Accumulated Comprehensive Income: 

Cumulative Foreign

Currency Translation

 
Balance as of December 31, 2024  $(72,781) 
Other comprehensive income (loss), attributed to ADS   5,281
Other comprehensive income (loss), attributed to AML   222,617
Other comprehensive income (loss), attributed to APL   (34,862)
Other comprehensive income (loss), attributed to ATECH   371
Total other comprehensive income (loss)   193,407
Balance as of March 31, 2025  $120,626 

 

Accumulated Comprehensive Income: 

Cumulative Foreign

Currency Translation

 
Balance as of December 31, 2025  $296,257 
Other comprehensive income (loss), attributed to ADS   2,096
Other comprehensive income (loss), attributed to AML   (63,033)
Other comprehensive income (loss), attributed to APL   (30,331)
Other comprehensive income (loss), attributed to ATECH   (17,918)
Other comprehensive income (loss), attributed to AIL   - 
Total other comprehensive income (loss)   (109,185) 

Less: Other comprehensive income (loss) attributable to noncontrolling interest 

   

(1,027

)
Balance as of March 31, 2026  $186,045 

 

No amounts were reclassified out of accumulated other comprehensive income (loss) to net income during the three months ended March 31, 2026 or March 31, 2025. Total AOCI rolled forward above was $187,072 at March 31, 2026, of which $186,045 is presented as accumulated other comprehensive income (loss) attributable to FDCTech, Inc. on the consolidated balance sheet and $1,027 represents the noncontrolling interest’s share included within noncontrolling interest. The December 31, 2025 balance of $296,257 is presented as accumulated other comprehensive income (loss) on the consolidated balance sheet. Because the undistributed earnings of the Company’s foreign subsidiaries are considered indefinitely reinvested, no deferred tax effect has been recorded on the OCI components presented (ASC 740-30-25-17).