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NOTE 1. BUSINESS DESCRIPTION AND NATURE OF OPERATIONS Organization and General FDCTech, Inc. (“FDCTech,” “the Company,” “we,” “us,” or “our”) is a financial technology company incorporated in the State of Delaware, United States of America, and is publicly traded on the OTC markets under the ticker symbol OTC: FDCT. The Company is a fully reporting public company subject to the reporting obligations of the Securities Exchange Act of 1934, as amended. The Company was founded in January 2016 as a back-office technology solution provider to the over-the-counter (“OTC”) brokerage and financial services industries. Through a series of strategic acquisitions, the Company has evolved into a diversified global financial technology platform. These acquisitions include AD Advisory Services Pty Ltd. (2021), Alchemy Markets Ltd. (2022–2023), Alchemy Prime Limited (2023), and Alchemy International Ltd. (2025), collectively expanding the Company’s operational footprint across Australia, Malta, the United Kingdom, Cyprus, Seychelles, and Mauritius. The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned and majority-owned subsidiaries (collectively, the “Company”) for the three months ended March 31, 2026. All intercompany balances and transactions have been eliminated in consolidation. Corporate Structure and Subsidiaries <p id="xdx_895_eus-gaap--ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestEffectsOfChangesNetTextBlock_zEzIlk6tTspe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">FDCTech, Inc. serves as the parent holding company. The following table presents the Company’s consolidated subsidiaries as of March 31, 2026: SCHEDULE OF CONSOLIDATED SUBSIDIARIES <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="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; width: 33%; vertical-align: bottom">Subsidiary</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 2%; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 5%; text-align: center">Ownership</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 2%; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; width: 8%; vertical-align: bottom">Jurisdiction</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 2%; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; width: 16%; vertical-align: bottom">Primary Business</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 2%; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; width: 10%; vertical-align: bottom">Markets Served</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 2%; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; width: 18%; vertical-align: bottom">Technology</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">AD Advisory Services Ltd. (ADS)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">51.00%</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_982_ecustom--MinorityInterestOwnershipJurisdiction_c20260101__20260331__srt--OwnershipAxis__custom--ADAdvisoryServicesLtdMember_z06T4ZcQjDr3" style="font: 10pt Times New Roman, Times, Serif" title="Jurisdiction">Australia</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_983_ecustom--MinorityInterestOwnershipPrimaryBusiness_c20260101__20260331__srt--OwnershipAxis__custom--ADAdvisoryServicesLtdMember_z4R6yjpCZe7e" style="font: 10pt Times New Roman, Times, Serif" title="Primary Business">Wealth Management</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_980_ecustom--MinorityInterestOwnershipMarketsServed_c20260101__20260331__srt--OwnershipAxis__custom--ADAdvisoryServicesLtdMember_zJEqdTaTRVjk" style="font: 10pt Times New Roman, Times, Serif" title="Markets Served">Australia</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_981_ecustom--MinorityInterestOwnershipTechnology_c20260101__20260331__srt--OwnershipAxis__custom--ADAdvisoryServicesLtdMember_zAZ94YAwHL" style="font: 10pt Times New Roman, Times, Serif" title="Technology">Third-party software</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif">Alchemy Markets Ltd. (AML)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">100.00%</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98D_ecustom--MinorityInterestOwnershipJurisdiction_c20260101__20260331__srt--OwnershipAxis__custom--AlchemyMarketsLtdMember_zvDtwYCGiYD9" style="font: 10pt Times New Roman, Times, Serif" title="Jurisdiction">Malta</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98E_ecustom--MinorityInterestOwnershipPrimaryBusiness_c20260101__20260331__srt--OwnershipAxis__custom--AlchemyMarketsLtdMember_z5RIL3c4n005" style="font: 10pt Times New Roman, Times, Serif" title="Primary Business">FX, CFDs, Stocks, Bonds</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_985_ecustom--MinorityInterestOwnershipMarketsServed_c20260101__20260331__srt--OwnershipAxis__custom--AlchemyMarketsLtdMember_zukfwunsG45g" style="font: 10pt Times New Roman, Times, Serif" title="Markets Served">Europe (excl. UK)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98F_ecustom--MinorityInterestOwnershipTechnology_c20260101__20260331__srt--OwnershipAxis__custom--AlchemyMarketsLtdMember_zQpTF9bLyuHg" style="font: 10pt Times New Roman, Times, Serif" title="Technology">Condor Trading & Third-party</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Alchemy Prime Ltd. (APL)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">100.00%</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98F_ecustom--MinorityInterestOwnershipJurisdiction_c20260101__20260331__srt--OwnershipAxis__custom--AlchemyPrimeLtdMember_zwbxoxJC2Qt3" style="font: 10pt Times New Roman, Times, Serif" title="Jurisdiction">United Kingdom</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_983_ecustom--MinorityInterestOwnershipPrimaryBusiness_c20260101__20260331__srt--OwnershipAxis__custom--AlchemyPrimeLtdMember_zbbA2TwOzxPe" style="font: 10pt Times New Roman, Times, Serif" title="Primary Business">FX, CFDs</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_983_ecustom--MinorityInterestOwnershipMarketsServed_c20260101__20260331__srt--OwnershipAxis__custom--AlchemyPrimeLtdMember_zaBvySKI3uRc" style="font: 10pt Times New Roman, Times, Serif" title="Markets Served">United Kingdom</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98B_ecustom--MinorityInterestOwnershipTechnology_c20260101__20260331__srt--OwnershipAxis__custom--AlchemyPrimeLtdMember_zGpCRgXVY6Ud" style="font: 10pt Times New Roman, Times, Serif" title="Technology">Condor Trading & Third-party</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif">Alchemytech Ltd. (ATECH)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">100.00%</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_982_ecustom--MinorityInterestOwnershipJurisdiction_c20260101__20260331__srt--OwnershipAxis__custom--AlchemytechLtdMember_zkterer8H2Bh" style="font: 10pt Times New Roman, Times, Serif" title="Jurisdiction">Cyprus</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98B_ecustom--MinorityInterestOwnershipPrimaryBusiness_c20260101__20260331__srt--OwnershipAxis__custom--AlchemytechLtdMember_zh3CO1tZmCa7" style="font: 10pt Times New Roman, Times, Serif" title="Primary Business">Technology Services</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_983_ecustom--MinorityInterestOwnershipMarketsServed_c20260101__20260331__srt--OwnershipAxis__custom--AlchemytechLtdMember_zrfkCYQBbFuk" style="font: 10pt Times New Roman, Times, Serif" title="Markets Served">Europe</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_984_ecustom--MinorityInterestOwnershipTechnology_c20260101__20260331__srt--OwnershipAxis__custom--AlchemytechLtdMember_z3LYdUZDkWL7" style="font: 10pt Times New Roman, Times, Serif" title="Technology">Condor Trading</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Alchemy International Ltd. (AIL)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">99.90%</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_984_ecustom--MinorityInterestOwnershipJurisdiction_c20260101__20260331__srt--OwnershipAxis__custom--AlchemyInternationalLtdMember_ziOq8RWpaN3f" style="font: 10pt Times New Roman, Times, Serif" title="Jurisdiction">Seychelles</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98A_ecustom--MinorityInterestOwnershipPrimaryBusiness_c20260101__20260331__srt--OwnershipAxis__custom--AlchemyInternationalLtdMember_zFr8nxBJQHn" style="font: 10pt Times New Roman, Times, Serif" title="Primary Business">FX, CFDs</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_988_ecustom--MinorityInterestOwnershipMarketsServed_c20260101__20260331__srt--OwnershipAxis__custom--AlchemyInternationalLtdMember_zMeqgU5Nfzia" style="font: 10pt Times New Roman, Times, Serif" title="Markets Served">Asia</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98B_ecustom--MinorityInterestOwnershipTechnology_c20260101__20260331__srt--OwnershipAxis__custom--AlchemyInternationalLtdMember_zB4rK0n5H7s9" style="font: 10pt Times New Roman, Times, Serif" title="Technology">Condor Trading & Third-party</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif">Xoala Asia (XOA)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">100.00%</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_980_ecustom--MinorityInterestOwnershipJurisdiction_c20260101__20260331__srt--OwnershipAxis__custom--XoalaAsiaMember_zQCmmdVoqTx" style="font: 10pt Times New Roman, Times, Serif" title="Jurisdiction">Mauritius</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_984_ecustom--MinorityInterestOwnershipPrimaryBusiness_c20260101__20260331__srt--OwnershipAxis__custom--XoalaAsiaMember_zuCwcQEiCpv9" style="font: 10pt Times New Roman, Times, Serif" title="Primary Business">Payment Intermediary Services</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_981_ecustom--MinorityInterestOwnershipMarketsServed_c20260101__20260331__srt--OwnershipAxis__custom--XoalaAsiaMember_zn8CTPIGWuF5" style="font: 10pt Times New Roman, Times, Serif" title="Markets Served">Asia</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_986_ecustom--MinorityInterestOwnershipTechnology_c20260101__20260331__srt--OwnershipAxis__custom--XoalaAsiaMember_zOqWnxHhx6E5" style="font: 10pt Times New Roman, Times, Serif" title="Technology">Third-party</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Prime Intermarket Group Eurasia (PIG)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">100.00%</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_987_ecustom--MinorityInterestOwnershipJurisdiction_c20260101__20260331__srt--OwnershipAxis__custom--PrimeIntermarketGroupEurasiaMember_zsDPpqvZEc7h" style="font: 10pt Times New Roman, Times, Serif" title="Jurisdiction">Mauritius</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98A_ecustom--MinorityInterestOwnershipPrimaryBusiness_c20260101__20260331__srt--OwnershipAxis__custom--PrimeIntermarketGroupEurasiaMember_zkm9ed1cbZS4" style="font: 10pt Times New Roman, Times, Serif" title="Primary Business">FX, CFDs</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98D_ecustom--MinorityInterestOwnershipMarketsServed_c20260101__20260331__srt--OwnershipAxis__custom--PrimeIntermarketGroupEurasiaMember_zrQ3Jg81X0rj" style="font: 10pt Times New Roman, Times, Serif" title="Markets Served">Asia</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98D_ecustom--MinorityInterestOwnershipTechnology_c20260101__20260331__srt--OwnershipAxis__custom--PrimeIntermarketGroupEurasiaMember_zamb4ru9oVSc" style="font: 10pt Times New Roman, Times, Serif" title="Technology">Condor Trading & Third-party</td></tr> </table> The Company consolidates all subsidiaries in which it holds a controlling financial interest. AD Advisory Services Ltd. (ADS) is consolidated as a majority-owned subsidiary (51.00% ownership), with the remaining <span id="xdx_901_eus-gaap--MinorityInterestOwnershipPercentageByNoncontrollingOwners_iI_dp_uPure_c20260331__srt--OwnershipAxis__custom--ADAdvisoryServicesLtdMember_zleYR7tvv6vj" title="Ownership percentage of non-controlling interest">49.00% recognized as a noncontrolling interest in the consolidated balance sheet and statements of operations. All other subsidiaries are wholly owned (100%) and fully consolidated. NOTE 1. BUSINESS DESCRIPTION AND NATURE OF OPERATIONS (continued) Nature of Operations The Company operates through four complementary business segments, as follows: (a) Margin Brokerage Through Alchemy Markets Ltd. (Malta, regulated by the Malta Financial Services Authority (“MFSA”), Alchemy Prime Limited (United Kingdom, regulated by the Financial Conduct Authority (“FCA”)), and Alchemy International Ltd. (Seychelles, regulated by the Financial Services Authority (“FSA”)), the Company provides multi-asset online trading services—including foreign exchange (“FX”), contracts for difference (“CFDs”), equities, commodities, and digital assets—to retail and institutional clients globally. (b) Wealth Management Through AD Advisory Services Pty Ltd. (Australia, regulated by the Australian Securities and Investments Commission (“ASIC”)), the Company operates a wealth management business with 28 financial advisors collectively managing and advising on approximately $530 million in funds under advice as of December 31, 2025. This segment provides licensing solutions and financial planning services to independent financial advisors operating under the Company’s Australian Financial Services license. (c) Technology and Software Development Through FDCTech, Inc. and Alchemytech Ltd. (Cyprus), the Company develops, licenses, and supports its proprietary Condor Trading Technology suite, which includes the Condor Pro Multi-Asset Trading Platform and the Condor Risk Management back-office system. This technology supports multi-asset trading, risk management, and pricing across FX, equities, commodities, and digital assets and is utilized both internally across the Company’s brokerage subsidiaries and licensed to third-party brokerage firms. (d) Payment Intermediary Services Through Xoala Asia (Mauritius, licensed by the Financial Services Commission (“FSC”)), the Company is developing a payment gateway, merchant acquiring, and cross-border payment capabilities to complement its brokerage and wealth management operations. As of March 31, 2026, this segment remains in the development stages and has not yet generated material revenue. Regulatory Environment The Company’s brokerage and wealth management subsidiaries operate under licenses and regulatory oversight from multiple international financial regulatory authorities, including the MFSA (Malta), FCA (United Kingdom), FSA (Seychelles), ASIC (Australia), and FSC (Mauritius). The Company is required to maintain minimum regulatory capital levels and comply with ongoing reporting, conduct-of-business, and anti-money-laundering obligations in each of its operating jurisdictions. Regulatory compliance and capital adequacy are monitored by management on an ongoing basis. Going Concern Consideration These consolidated financial statements have been prepared on a going concern basis, which assumes the Company will continue its operations for the foreseeable future and will be able to realize its assets and discharge its liabilities in the normal course of business. Management has evaluated the Company’s ability to continue as a going concern in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Subtopic 205-40, Presentation of Financial Statements—Going Concern. The Company’s assessment of going concern, including any identified conditions or events that may raise substantial doubt, and management’s plans to mitigate such conditions, are further described in Note 3. Fiscal Year The Company’s fiscal year ends on December 31. The consolidated financial statements presented herein are as of and for the three months ended March 31, 2026. 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 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. NOTE 1. BUSINESS DESCRIPTION AND NATURE OF OPERATIONS (continued) Recent Acquisitions and Developments Acquisition of Alchemy International Ltd. On November 11, 2025, the Company finalized the acquisition of Alchemy International Ltd., a Seychelles-licensed securities dealer regulated under license number SD136 by the Financial Services Authority (FSA). The change of control was approved on October 29, 2025, by the FSA. Establishment of Xoala Asia On November 6, 2025, Xoala Asia was granted a Payment Intermediary Services license by the Financial Services Commission of Mauritius (license no. GB25204956). Management is in the process of implementing the compliance, technology, and operating framework required by the FSC (including AML/CFT, safeguarding of client funds where applicable, operational resilience, data protection, and reporting). There has been no activity in Xoala Asia for the three months ending March 31, 2026. Establishment of Prime Intermarket Group Eurasia Effective January 1, 2026, we commenced start-up work under Prime Intermarket Group Eurasia (FXPIG), a Mauritius-based private limited company under Section 24 of the Companies Act. The company was originally established in May 2025, with no operations. Recent Corporate Actions On September 4, 2025, our Board of Directors unanimously approved, and we obtained the written consent of holders of a majority of our voting power for, corporate actions to (i) amend our Certificate of Incorporation to increase the number of authorized shares of common stock from 500,000,000 to 750,000,000 and the number of authorized shares of preferred stock from 10,000,000 to 15,000,000; and (ii) authorize our Board of Directors, in its discretion, to amend our Certificate of Incorporation not later than June 30, 2026, to effect a reverse stock split of all outstanding shares of common stock in a ratio of not less than 1-for-10 and not more than 1-for-100, to be determined by the Board. The amendment effecting the increase in authorized shares has been filed with the Secretary of State of the State of Delaware and is in effect as of March 31, 2026. Certificate of Designation of Series B Convertible Preferred Stock On March 24, 2026, the Company filed a Certificate of Designation of Series B Convertible Preferred Stock (the “Series B Certificate of Designation”) with the Secretary of State of the State of Delaware. The Series B Certificate of Designation designates 3,000,000 shares of the Company’s authorized preferred stock (par value $0.0001 per share) as “Series B Convertible Preferred Stock” and establishes the rights, preferences, privileges, and restrictions of such shares, including a <span id="xdx_905_eus-gaap--ConvertiblePreferredStockTermsOfConversion_c20260324__20260324__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zCnGocS6R9Ve" title="Preferred stock conversion term">default conversion rate of one hundred (100) shares of Common Stock for each one share of Series B Convertible Preferred Stock, with the conversion rate adjustable by the Board of Directors within a range of between one hundred (100) and ten (10) shares of Common Stock for each one share of Series B Convertible Preferred Stock if the Company completes a public offering of $<span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20260324__20260324__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zcrg7VFFpOEk" title="Number of shares issued during period, value">10,000,000 or more that includes an uplisting of the Common Stock to The Nasdaq Stock Market or the New York Stock Exchange. The principal terms of the Series B Convertible Preferred Stock are described further in Note 9. U.S.-Iran Military Conflict On February 28, 2026, the United States and Israel launched coordinated joint military strikes against Iran, targeting military, governmental, and nuclear-related sites. Iran subsequently responded with missile and drone attacks targeting Israel, U.S. military bases in the region, and Gulf state infrastructure, and has sought to restrict commercial shipping traffic through the Strait of Hormuz. The Company maintains a sales office in Tel Aviv, Israel. As of the date of this report, the Tel Aviv office has not experienced any material disruption to its operations as a direct result of the conflict, and the safety of the Company’s personnel located there has not been compromised. 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. The conflict has contributed to significant volatility in global energy prices and financial markets, which may affect client trading volumes, foreign currency exchange rates, and the general business environment in which the Company operates. As of the date of this report, the Company has not experienced any material disruption to its business operations as a direct result of the conflict. Ukraine-Russia Conflict The geopolitical situation in Eastern Europe intensified on February 24, 2022, with Russia’s invasion of Ukraine. By the end of August 2022, the Company closed its technical support and development office in Russia and relocated its personnel to Turkey, currently considered a neutral zone. No individual associated with the Company is on the Specially Designated Nationals (SDN) and Blocked Persons list. As of the date of this report, there has been no disruption to our operations. Description of Company’s Securities to be Registered Effective September 3, 2021, the Company’s description of its common stock, par value $0.0001 per share, to be registered hereunder is 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 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. As of March 31, 2026, the Company had 423,084,729 shares of Common Stock, 4,500,000 shares of Series A Preferred Stock, and <span id="xdx_905_eus-gaap--PreferredStockSharesOutstanding_iI_pid_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zK5aa2kdR4Ef" title="Preferred stock, shares outstanding">2,371,844 shares of Series B Preferred Stock issued and outstanding. Holders of Series A Preferred Stock are entitled to fifty (50) non-cumulative votes per share on all matters presented to stockholders for action and have no right to convert into the Company’s common stock. 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 id="xdx_90F_eus-gaap--PreferredStockConvertibleSharesIssuable_iI_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zkSGgb3wEQTc" title="Shares issuable upon conversion">100 shares of the Company’s common stock at any time by the holder of such shares, subject to the conversion-rate adjustment described above in connection with a qualifying public offering. Series B Preferred Stock is entitled to one (1) vote per share on all matters presented to stockholders for action.

<p id="xdx_895_eus-gaap--ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestEffectsOfChangesNetTextBlock_zEzIlk6tTspe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">FDCTech, Inc. serves as the parent holding company. The following table presents the Company’s consolidated subsidiaries as of March 31, 2026: SCHEDULE OF CONSOLIDATED SUBSIDIARIES <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="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; width: 33%; vertical-align: bottom">Subsidiary</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 2%; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 5%; text-align: center">Ownership</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 2%; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; width: 8%; vertical-align: bottom">Jurisdiction</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 2%; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; width: 16%; vertical-align: bottom">Primary Business</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 2%; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; width: 10%; vertical-align: bottom">Markets Served</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 2%; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; width: 18%; vertical-align: bottom">Technology</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">AD Advisory Services Ltd. (ADS)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">51.00%</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_982_ecustom--MinorityInterestOwnershipJurisdiction_c20260101__20260331__srt--OwnershipAxis__custom--ADAdvisoryServicesLtdMember_z06T4ZcQjDr3" style="font: 10pt Times New Roman, Times, Serif" title="Jurisdiction">Australia</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_983_ecustom--MinorityInterestOwnershipPrimaryBusiness_c20260101__20260331__srt--OwnershipAxis__custom--ADAdvisoryServicesLtdMember_z4R6yjpCZe7e" style="font: 10pt Times New Roman, Times, Serif" title="Primary Business">Wealth Management</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_980_ecustom--MinorityInterestOwnershipMarketsServed_c20260101__20260331__srt--OwnershipAxis__custom--ADAdvisoryServicesLtdMember_zJEqdTaTRVjk" style="font: 10pt Times New Roman, Times, Serif" title="Markets Served">Australia</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_981_ecustom--MinorityInterestOwnershipTechnology_c20260101__20260331__srt--OwnershipAxis__custom--ADAdvisoryServicesLtdMember_zAZ94YAwHL" style="font: 10pt Times New Roman, Times, Serif" title="Technology">Third-party software</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif">Alchemy Markets Ltd. (AML)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">100.00%</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98D_ecustom--MinorityInterestOwnershipJurisdiction_c20260101__20260331__srt--OwnershipAxis__custom--AlchemyMarketsLtdMember_zvDtwYCGiYD9" style="font: 10pt Times New Roman, Times, Serif" title="Jurisdiction">Malta</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98E_ecustom--MinorityInterestOwnershipPrimaryBusiness_c20260101__20260331__srt--OwnershipAxis__custom--AlchemyMarketsLtdMember_z5RIL3c4n005" style="font: 10pt Times New Roman, Times, Serif" title="Primary Business">FX, CFDs, Stocks, Bonds</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_985_ecustom--MinorityInterestOwnershipMarketsServed_c20260101__20260331__srt--OwnershipAxis__custom--AlchemyMarketsLtdMember_zukfwunsG45g" style="font: 10pt Times New Roman, Times, Serif" title="Markets Served">Europe (excl. UK)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98F_ecustom--MinorityInterestOwnershipTechnology_c20260101__20260331__srt--OwnershipAxis__custom--AlchemyMarketsLtdMember_zQpTF9bLyuHg" style="font: 10pt Times New Roman, Times, Serif" title="Technology">Condor Trading & Third-party</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Alchemy Prime Ltd. (APL)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">100.00%</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98F_ecustom--MinorityInterestOwnershipJurisdiction_c20260101__20260331__srt--OwnershipAxis__custom--AlchemyPrimeLtdMember_zwbxoxJC2Qt3" style="font: 10pt Times New Roman, Times, Serif" title="Jurisdiction">United Kingdom</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_983_ecustom--MinorityInterestOwnershipPrimaryBusiness_c20260101__20260331__srt--OwnershipAxis__custom--AlchemyPrimeLtdMember_zbbA2TwOzxPe" style="font: 10pt Times New Roman, Times, Serif" title="Primary Business">FX, CFDs</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_983_ecustom--MinorityInterestOwnershipMarketsServed_c20260101__20260331__srt--OwnershipAxis__custom--AlchemyPrimeLtdMember_zaBvySKI3uRc" style="font: 10pt Times New Roman, Times, Serif" title="Markets Served">United Kingdom</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98B_ecustom--MinorityInterestOwnershipTechnology_c20260101__20260331__srt--OwnershipAxis__custom--AlchemyPrimeLtdMember_zGpCRgXVY6Ud" style="font: 10pt Times New Roman, Times, Serif" title="Technology">Condor Trading & Third-party</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif">Alchemytech Ltd. (ATECH)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">100.00%</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_982_ecustom--MinorityInterestOwnershipJurisdiction_c20260101__20260331__srt--OwnershipAxis__custom--AlchemytechLtdMember_zkterer8H2Bh" style="font: 10pt Times New Roman, Times, Serif" title="Jurisdiction">Cyprus</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98B_ecustom--MinorityInterestOwnershipPrimaryBusiness_c20260101__20260331__srt--OwnershipAxis__custom--AlchemytechLtdMember_zh3CO1tZmCa7" style="font: 10pt Times New Roman, Times, Serif" title="Primary Business">Technology Services</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_983_ecustom--MinorityInterestOwnershipMarketsServed_c20260101__20260331__srt--OwnershipAxis__custom--AlchemytechLtdMember_zrfkCYQBbFuk" style="font: 10pt Times New Roman, Times, Serif" title="Markets Served">Europe</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_984_ecustom--MinorityInterestOwnershipTechnology_c20260101__20260331__srt--OwnershipAxis__custom--AlchemytechLtdMember_z3LYdUZDkWL7" style="font: 10pt Times New Roman, Times, Serif" title="Technology">Condor Trading</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Alchemy International Ltd. (AIL)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">99.90%</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_984_ecustom--MinorityInterestOwnershipJurisdiction_c20260101__20260331__srt--OwnershipAxis__custom--AlchemyInternationalLtdMember_ziOq8RWpaN3f" style="font: 10pt Times New Roman, Times, Serif" title="Jurisdiction">Seychelles</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98A_ecustom--MinorityInterestOwnershipPrimaryBusiness_c20260101__20260331__srt--OwnershipAxis__custom--AlchemyInternationalLtdMember_zFr8nxBJQHn" style="font: 10pt Times New Roman, Times, Serif" title="Primary Business">FX, CFDs</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_988_ecustom--MinorityInterestOwnershipMarketsServed_c20260101__20260331__srt--OwnershipAxis__custom--AlchemyInternationalLtdMember_zMeqgU5Nfzia" style="font: 10pt Times New Roman, Times, Serif" title="Markets Served">Asia</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98B_ecustom--MinorityInterestOwnershipTechnology_c20260101__20260331__srt--OwnershipAxis__custom--AlchemyInternationalLtdMember_zB4rK0n5H7s9" style="font: 10pt Times New Roman, Times, Serif" title="Technology">Condor Trading & Third-party</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif">Xoala Asia (XOA)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">100.00%</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_980_ecustom--MinorityInterestOwnershipJurisdiction_c20260101__20260331__srt--OwnershipAxis__custom--XoalaAsiaMember_zQCmmdVoqTx" style="font: 10pt Times New Roman, Times, Serif" title="Jurisdiction">Mauritius</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_984_ecustom--MinorityInterestOwnershipPrimaryBusiness_c20260101__20260331__srt--OwnershipAxis__custom--XoalaAsiaMember_zuCwcQEiCpv9" style="font: 10pt Times New Roman, Times, Serif" title="Primary Business">Payment Intermediary Services</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_981_ecustom--MinorityInterestOwnershipMarketsServed_c20260101__20260331__srt--OwnershipAxis__custom--XoalaAsiaMember_zn8CTPIGWuF5" style="font: 10pt Times New Roman, Times, Serif" title="Markets Served">Asia</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_986_ecustom--MinorityInterestOwnershipTechnology_c20260101__20260331__srt--OwnershipAxis__custom--XoalaAsiaMember_zOqWnxHhx6E5" style="font: 10pt Times New Roman, Times, Serif" title="Technology">Third-party</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Prime Intermarket Group Eurasia (PIG)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">100.00%</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_987_ecustom--MinorityInterestOwnershipJurisdiction_c20260101__20260331__srt--OwnershipAxis__custom--PrimeIntermarketGroupEurasiaMember_zsDPpqvZEc7h" style="font: 10pt Times New Roman, Times, Serif" title="Jurisdiction">Mauritius</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98A_ecustom--MinorityInterestOwnershipPrimaryBusiness_c20260101__20260331__srt--OwnershipAxis__custom--PrimeIntermarketGroupEurasiaMember_zkm9ed1cbZS4" style="font: 10pt Times New Roman, Times, Serif" title="Primary Business">FX, CFDs</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98D_ecustom--MinorityInterestOwnershipMarketsServed_c20260101__20260331__srt--OwnershipAxis__custom--PrimeIntermarketGroupEurasiaMember_zrQ3Jg81X0rj" style="font: 10pt Times New Roman, Times, Serif" title="Markets Served">Asia</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98D_ecustom--MinorityInterestOwnershipTechnology_c20260101__20260331__srt--OwnershipAxis__custom--PrimeIntermarketGroupEurasiaMember_zamb4ru9oVSc" style="font: 10pt Times New Roman, Times, Serif" title="Technology">Condor Trading & Third-party</td></tr> </table>

0.5100

Australia Wealth Management Australia Third-party software

1.0000

Malta FX, CFDs, Stocks, Bonds Europe (excl. UK) Condor Trading & Third-party

1.0000

United Kingdom FX, CFDs United Kingdom Condor Trading & Third-party

1.0000

Cyprus Technology Services Europe Condor Trading

0.9990

Seychelles FX, CFDs Asia Condor Trading & Third-party

1.0000

Mauritius Payment Intermediary Services Asia Third-party

1.0000

Mauritius FX, CFDs Asia Condor Trading & Third-party

0.5100

0.4900

530000000

500000000

750000000

10000000

15000000

effect a reverse stock split of all outstanding shares of common stock in a ratio of not less than 1-for-10 and not more than 1-for-100, to be determined by the Board

3000000

0.0001

default conversion rate of one hundred (100) shares of Common Stock for each one share of Series B Convertible Preferred Stock, with the conversion rate adjustable by the Board of Directors within a range of between one hundred (100) and ten (10) shares of Common Stock for each one share of Series B Convertible Preferred Stock if the Company completes a public offering of $10,000,000 or more that includes an uplisting of the Common Stock to The Nasdaq Stock Market or the New York Stock Exchange.

10000000

0.0001

423084729

4500000

2371844

100

Series B Preferred Stock is entitled to one (1) vote per share

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 subsidiary. We have eliminated all intercompany balances and transactions. The Company has prepared the consolidated financial statements consistent with the Company’s accounting policies in its financial statements. The Company has measured and presented the Company’s consolidated financial statements in US Dollars, which is the currency of the primary economic environment in which the Company operates (also known as its functional currency). Consolidated Financial Statement Preparation and Use of Estimates The Company prepared the consolidated financial statements according to accounting principles generally accepted in the United States of America (“GAAP”). The preparation of the consolidated financial statements in conformity with GAAP requires management to make certain estimates, judgments, and assumptions that affect the reported amounts of assets and liabilities and the related disclosures at the date of the consolidated financial statements, as well as the reported amounts of revenue and expenses during 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. 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 its unaudited condensed consolidated financial statements for the three months ended March 31, 2026 (originally filed on Form 10-Q on May 15, 2026), management of the Company identified errors in those financial statements. As previously disclosed in a Current Report on Form 8-K filed under Item 4.02 on June 8, 2026, the Board of Directors, after consultation with management and LAO Professionals (“LAO”), 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 months ended March 31, 2026 should no longer be relied upon. The Company has restated the accompanying condensed consolidated financial statements in accordance with ASC Topic 250, “Accounting Changes and Error Corrections.” The restatement reflects the following adjustments: (a) General and administrative expense — consolidated general and administrative expense was reduced from $4,324,900 as originally filed to $4,321,313 as restated, a decrease of $<span id="xdx_900_eus-gaap--GeneralAndAdministrativeExpense_c20260101__20260331__srt--RestatementAxis__srt--RevisionOfPriorPeriodErrorCorrectionAdjustmentMember_zyUrVbFGXkf6" title="General and administrative">3,587, arising from an update to the parent company operating lease. The correction increases operating income, income before provision for income taxes, and net income by $<span id="xdx_905_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_c20260101__20260331__srt--RestatementAxis__srt--RevisionOfPriorPeriodErrorCorrectionAdjustmentMember_zAbZ92DHkHI4" title="Income (loss) before provision for income taxes">3,587. (b) Sign and footing error within total other income (expense) — the net interest and recharge line was reported as expense of $(132,492) as originally filed. This line is properly net income of $132,448, as it is dominated by income items, principally AML recharge income and bank and note interest income across APL, AML, and ADS, which exceed gross interest expense. As originally filed, the components of other income (expense) did not foot to the reported total; correcting the sign causes the restated components to foot to the total, which is unchanged at $14,611. There is no effect on net income. (c) Net income attributable to noncontrolling interest (ASC 810-10) — net income attributable to the noncontrolling interest of $<span id="xdx_903_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_c20260101__20260331__srt--RestatementAxis__srt--RevisionOfPriorPeriodErrorCorrectionAdjustmentMember_zvjskwHRWBAi" title="Net income (loss) attributable to noncontrolling interest">6,241, reflecting the noncontrolling holders’ share of subsidiary results (principally the <span id="xdx_908_eus-gaap--MinorityInterestOwnershipPercentageByNoncontrollingOwners_iI_pid_dp_uPure_c20260331__srt--OwnershipAxis__custom--ADAdvisoryServicesLtdMember_z51kLXAdDW46" title="Noncontrolling interest ownership percentage">49% noncontrolling interest in AD Advisory Services Pty Ltd.), was $<span id="xdx_909_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_dxL_c20260101__20260331__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z9Y709hvNmd5" title="Net income (loss) attributable to noncontrolling interest::XDX::-">0 as originally filed. Combined with the $3,587 increase in consolidated net income described in (a), net income attributable to FDCTech, Inc. changes from $6,869,920 as originally filed to $6,867,266 as restated, a decrease of $<span id="xdx_90D_eus-gaap--NetIncomeLoss_di_c20260101__20260331__srt--RestatementAxis__srt--RevisionOfPriorPeriodErrorCorrectionAdjustmentMember_zTYXVSZtUxya" title="Net income (loss) attributable to FDCTech, Inc">2,654. (d) Balance sheet corrections and reclassifications — the principal adjustments are: cash and cash equivalents $<span id="xdx_906_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iI_c20260331__srt--RestatementAxis__srt--RevisionOfPriorPeriodErrorCorrectionAdjustmentMember_z9D4wIisVOLg" title="Cash and cash equivalents">(4,429,781), reflecting the elimination of an intercompany cash position; related party receivable +$4,865,084, reflecting a one-sided intercompany residual reclassified to related party receivable; right of use (lease) +$98,124 and operating lease liabilities (current, $<span id="xdx_90A_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20260331__srt--RestatementAxis__srt--RevisionOfPriorPeriodErrorCorrectionAdjustmentMember_zsYDBaxW0pD8" title="Operating lease liability, current">(42,356); non-current, $<span id="xdx_90E_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20260331__srt--RestatementAxis__srt--RevisionOfPriorPeriodErrorCorrectionAdjustmentMember_ze1rF7hSQz82" title="Operating lease liability, noncurrent">(143,803)), reflecting the parent operating lease update; trade receivable of $<span id="xdx_909_eus-gaap--DeferredIncomeTaxesAndOtherTaxReceivableCurrent_iI_c20260331__srt--RestatementAxis__srt--RevisionOfPriorPeriodErrorCorrectionAdjustmentMember_zy9044G09Zo1" title="Other trade and tax receivable">88,986 presented separately; and related adjustments to acquired intangible assets, related party advances, accrued expenses, accrued interest, additional paid-in capital, accumulated other comprehensive income (loss), and accumulated surplus (deficit), as set forth in the reconciliation below. Total assets and total liabilities and stockholders’ equity each increased by $<span id="xdx_907_eus-gaap--LiabilitiesAndStockholdersEquity_iI_c20260331__srt--RestatementAxis__srt--RevisionOfPriorPeriodErrorCorrectionAdjustmentMember_zZoxXmRvxZA8" title="Total liabilities and stockholders' equity (deficit)">611,895, and the balance sheet remains in balance. (e) Intercompany rebate revenue (presentation) — rebate income of $804,664 (€687,311) earned by Alchemy Markets Ltd. from Alchemy International Ltd. continues to be presented as external revenue, consistent with prior filings. This presentation has no effect on total revenue, operating income, net income, or the balance sheet as restated. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) The following tables reconcile the amounts as originally filed (Form 10-Q, filed May 15, 2026) to the amounts as restated: SCHEDULE OF RESTATEMENT OF PREVIOUSLY ISSUED 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 style="text-align: left; font-weight: bold">Consolidated Balance Sheet — March 31, 2026</td><td style="font-size: 12pt"> </td> <td colspan="2" id="xdx_49E_20260331__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zmq3J4Jqdjrd" style="font-size: 12pt"> </td><td style="font-size: 12pt"> </td><td style="font-size: 12pt"> </td> <td colspan="2" id="xdx_499_20260331__srt--RestatementAxis__srt--RevisionOfPriorPeriodErrorCorrectionAdjustmentMember_zR3yXjNDgMo5" style="font-size: 12pt"> </td><td style="font-size: 12pt"> </td><td style="font-size: 12pt"> </td> <td colspan="2" id="xdx_49B_20260331_z0bPwLQicQeg" style="font-size: 12pt"> </td><td style="font-size: 12pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 12pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As Originally Filed</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Adjustment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As Restated</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_407_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iI_z1mC7XprYD75" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Cash and cash equivalents (including restricted cash)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">36,891,541</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: 12%; text-align: right">(4,429,781</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: 12%; text-align: right">32,461,760</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AccountsReceivableNetCurrent_iI_zHqKtUhTpTmg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accounts receivable, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">358,932</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">358,932</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--PrepaidExpenseCurrent_iI_zxQ2jUzxxa91" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Prepaid – current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">345,612</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">345,612</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OtherReceivablesNetCurrent_iI_z4KEmnsfPY1d" 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">30,154,645</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,865,084</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35,019,729</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--PrepaidExpenseNoncurrent_iI_zh18QUwFMhye" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Prepaid – non-current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">189,796</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">189,796</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--PropertyPlantAndEquipmentNet_iI_zO1QVV3Lqzr3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fixed assets, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">187,657</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">187,657</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--CapitalizedSoftwareNet_iI_zpUZWFasqvle" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Capitalized software, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,578,353</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">1,578,353</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures_iI_zPQ8qY3fBCRl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Investment through subsidiary</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,510</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">34,510</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AccruedInvestmentIncomeReceivable_iI_zUrxdQdlq6Qg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accrued income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">275,715</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">275,715</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_zBq2fQoq7sy4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Acquired intangible assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,250,397</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(10,518</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,239,879</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxesReceivableNoncurrent_iI_z0fs8QmbF3Fi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tax receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">187,508</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">187,508</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredIncomeTaxesAndOtherTaxReceivableCurrent_iI_zt7a5O51wJqh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other trade and tax 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">88,986</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">88,986</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--FairValueOfTradingPositionsForFirmProfit_iI_zAuinVEFNFC5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fair value of trading positions for the firm, profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">72,386</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">72,386</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OperatingLeaseRightOfUseAsset_iI_zjhnlBNQJIab" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Right of use (lease)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">668,214</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">98,124</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">766,338</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--Assets_iI_zl4cs1U2Lgvj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total assets</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">72,195,266</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">611,895</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">72,807,161</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AccountsPayableCurrent_iI_zUv03rCPvAb6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accounts payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">502,087</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">502,087</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LinesOfCreditCurrent_iI_z80w6rg0leR7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Line of credit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">266,926</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">266,926</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--AccruedLiabilitiesCurrent_iI_pp0p0_z06tphvOjFE7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued expenses, related party</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">997,259</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,287</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,002,546</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--BusinessAcquisitionLoan_iI_zcLErYZXod51" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Business acquisition loan</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,350,000</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">2,350,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--RelatedPartyAdvances_iI_zxUUj3WvWoZ9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Related party advances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,296,890</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">524,289</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,821,179</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CustomerRefundLiabilityCurrent_iI_zPhFHm0N8jb7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Client funds payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,339,255</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">28,339,255</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OperatingLeaseLiabilityCurrent_iI_zEZCv7otsB7h" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating lease liability, current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">186,158</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(42,356</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">143,802</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherLiabilitiesCurrent_iI_zJ43114ouWt8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other current liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,642,601</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">1,642,601</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxLiabilities_iI_zZ4HX692liui" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred tax liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">372,339</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">372,339</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LongTermLoansPayable_iI_zFulpqmGMzC1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">SBA loan – non-current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">103,552</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">103,552</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_zv3ia5McYZyj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating lease liability – non-current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">482,056</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(143,803</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">338,253</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DepositLiabilitiesAccruedInterest_iI_zBmVSo3sGzvk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accrued interest – non-current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,650</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,287</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">38,363</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--Liabilities_iI_zayarwQ26x52" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total liabilities</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">38,582,773</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">338,130</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">38,920,903</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--PreferredStockValue_iI_pp0p0_hus-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zuIrEgrQwzh5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Series A Preferred stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">450</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">450</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--PreferredStockValue_iI_pp0p0_hus-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zoJXiqSy2aQ9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Series B Preferred stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">237</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">237</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--CommonStockValue_iI_zUngqU2XeGsb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Common stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42,308</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">42,308</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AdditionalPaidInCapitalCommonStock_iI_zJbwK9864UQ8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Additional paid-in capital, Common and Series A Preferred</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,199,590</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(195,777</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,003,813</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--SubscriptionReceivable_iI_ztAciaoHhzQa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Subscription receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,000,000</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">(8,000,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--AdditionalPaidInCapitalPreferredStock_iI_zWyQP8DiSiEc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Additional paid-in capital, Series B Preferred stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,344,063</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,344,063</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iI_zu7WB7iWOxZj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accumulated other comprehensive income (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,427</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">188,472</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">186,045</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--RetainedEarningsAccumulatedDeficit_iI_zM1TRCfppUJ2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accumulated surplus (deficit)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,984,473</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">284,278</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,268,751</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--StockholdersEquity_iI_pp0p0_zVANIUgb8Mxj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total FDCTech, Inc. stockholders’ equity (deficit)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">33,568,694</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">276,973</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">33,845,667</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--MinorityInterest_iI_zuBfONeJVgPc" 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">43,799</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,208</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40,591</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LiabilitiesAndStockholdersEquity_iI_pp0p0_zC6kTM3BJELa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total liabilities and stockholders’ equity (deficit)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">72,195,266</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">611,895</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">72,807,161</td><td style="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"> <td style="text-align: left; font-weight: bold">Consolidated Statement of Operations — Three Months Ended March 31, 2026</td><td style="font-size: 12pt"> </td> <td colspan="2" id="xdx_498_20260101__20260331__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zgpFTpZ5i04k" style="font-size: 12pt"> </td><td style="font-size: 12pt"> </td><td style="font-size: 12pt"> </td> <td colspan="2" id="xdx_49F_20260101__20260331__srt--RestatementAxis__srt--RevisionOfPriorPeriodErrorCorrectionAdjustmentMember_z6K7HZLrLdX7" style="font-size: 12pt"> </td><td style="font-size: 12pt"> </td><td style="font-size: 12pt"> </td> <td colspan="2" id="xdx_490_20260101__20260331_zZ10z4IqVNx9" style="font-size: 12pt"> </td><td style="font-size: 12pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 12pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As Originally Filed</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Adjustment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As Restated</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_znJdSSq0tiMk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Total revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">15,214,492</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: 12%; text-align: right">-</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: 12%; text-align: right">15,214,492</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CostOfGoodsAndServicesSold_zL3GGbW5Rd9l" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total cost of sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,583,338</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">3,583,338</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--GrossProfit_zNNm0jrB4Wvi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Gross profit</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">11,631,154</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">-</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">11,631,154</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OperatingExpenses_zm3BpzcaH1cg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total operating expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,775,845</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,587</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,772,258</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingIncomeLoss_zW1HszlsQP6f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Operating income (loss)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">6,855,309</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">3,587</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">6,858,896</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--NonoperatingIncomeExpense_zjKe6hzsNxl8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total other income (expense)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,611</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">14,611</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zfTnFAA7b1jh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Income (loss) before provision for income taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,869,920</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,587</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,873,507</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--IncomeTaxExpenseBenefit_z2Y5W5w1TMrj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Provision for income taxes</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_zTaRPGoKTHK6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net income (loss)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">6,869,920</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">3,587</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">6,873,507</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_z1KTdynAkRSc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net income (loss) attributable to noncontrolling interest</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">6,241</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,241</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--NetIncomeLoss_zeBQWAzfTprb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net income (loss) attributable to FDCTech, Inc.</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">6,869,920</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">(2,654</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">6,867,266</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> In the reconciliation above, cash and cash equivalents is presented inclusive of restricted cash; as restated, the $<span id="xdx_909_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iI_c20260331_zo7C9MWKW3cg" title="Cash and cash equivalents including restricted cash">32,461,760 comprises cash and cash equivalents of $4,122,505 and restricted cash (client funds, segregated) of $28,339,255, presented as separate line items on the consolidated balance sheet, with a corresponding client funds payable of $28,339,255. 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 March 31, 2026. However, as of December 31, 2025, the majority of the cash balance was held with non-FDIC financial institutions in Malta, the UK, and other countries. As of March 31, 2026, and December 31, 2025, the Company had $<span id="xdx_907_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iI_c20260331_zwOth2A5PYhf" title="Cash, cash equivalents, and restricted cash">32,461,760 and $<span id="xdx_90A_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iI_c20251231_ziwZbvnXXiid" title="Cash, cash equivalents, and restricted cash">17,669,749 in total cash, cash equivalents, and restricted cash (client funds segregated) held at financial institutions. Restricted Cash — Client Funds Segregated The Company’s regulated brokerage subsidiaries — Alchemy Markets Ltd. (Malta, MFSA-licensed), Alchemy Prime Limited (United Kingdom, FCA-licensed), and Alchemy International Ltd. (Seychelles, FSA-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 sheets. In accordance with ASC 230-10-50-8 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 sheets under the caption “Restricted cash (client funds, segregated).” The following table reconciles the components of cash, cash equivalents, and restricted cash reported on the consolidated balance sheets to the total amounts shown in the consolidated statements of cash flows: SCHEDULE OF CASH, 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="vertical-align: bottom"> <td style="font-size: 12pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20260331_zWed6EK5NoPb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20251231_zzT67iIYhVEj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_maCCERCzdUI_zMi7VxALHQGj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Cash and cash equivalents</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">4,122,505</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">11,855,861</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--RestrictedCashCurrent_iI_maCCERCzdUI_z4uk42MduFw2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Restricted cash (client funds, segregated)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,339,255</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,813,888</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iTI_mtCCERCzdUI_zrqBImrrfkU5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total cash, cash equivalents, and restricted cash</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">32,461,760</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">17,669,749</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Accounts Receivable Accounts receivable are recorded at the invoiced amount and do not bear interest. The Company’s accounts receivable arise principally from brokerage commissions, rebates, and technology service fees earned from counterparties and customers in the ordinary course of business. Receivables are generally short-term in nature and are typically settled within thirty days of the invoice date. The Company evaluates the collectability of its accounts receivable on an ongoing basis and maintains an allowance for doubtful accounts at a level management believes to be sufficient to absorb estimated losses inherent in the receivable portfolio as of the balance sheet date. The allowance is determined based on a review of specific accounts considered to be at risk, taking into consideration the age of the receivable, the financial condition and payment history of the counterparty, current economic conditions, and other relevant factors. Account balances are charged against the allowance after all reasonable means of collection have been exhausted and the potential for recovery is considered remote. Recoveries of receivables previously written off are recorded as a reduction to bad debt expense in the period the amounts are received. As of March 31, 2026 and December 31, 2025, accounts receivable were $358,932 and $188,415, respectively, in each case net of an allowance for doubtful accounts of $0 and $22,382. No provision for doubtful accounts was recorded during the three months ended March 31, 2026 or March 31, 2025, and management believes the allowance is adequate to cover expected credit losses as of March 31, 2026. Sales, Marketing, and Advertising The Company recognizes sales, marketing, and advertising expenses when incurred. The Company incurred $404,302 and $276,204 in sales, marketing, and advertising costs (“sales and marketing”) for the three months ended March 31, 2026, and 2025, respectively. Sales and marketing costs primarily consisted of travel costs for tradeshows and customer meetings, online marketing on industry websites, press releases, and public relations activities. The increase in sales and marketing expenses is primarily attributable to expanded promotional and marketing activities supporting the Company’s broader brokerage and technology client base during the three months ended March 31, 2026. Sales, marketing, and advertising expenses represented approximately <span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20260101__20260331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__custom--SalesAndMarketingOneMember__srt--MajorCustomersAxis__custom--CustomerMember_zgeKWUzCC7n8" title="Concentration risk, percentage">2.66% and <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__custom--SalesAndMarketingOneMember__srt--MajorCustomersAxis__custom--CustomerMember_zTuCUFNwSOwj" title="Concentration risk, percentage">4.62% of revenues for the three months ended March 31, 2026, and 2025, respectively. 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> <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: 100%">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 of 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.</td></tr> </table> NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 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: 20%; 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: 26%; 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 Investment and Brokerage 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 Investment and Brokerage Revenues. The Investment and Brokerage revenue is the Company’s largest source of revenue. Investment and Brokerage 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 Investment and Brokerage revenue on the Consolidated Statements of Operations and Comprehensive (Loss)/Income. We record Investment and Brokerage 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 original maturities of three months or less at the date of acquisition. The Company maintains its cash balances at multiple financial institutions, both domestic and foreign. For balances held at U.S. financial institutions, such balances did not exceed Federal Deposit Insurance Corporation (“FDIC”) limits as of March 31, 2026. As of March 31, 2026, and December 31, 2025, the majority of the Company’s cash was held with non-FDIC financial institutions located in Malta, the United Kingdom, and other foreign jurisdictions. As of March 31, 2026, and December 31, 2025, the Company had $<span id="xdx_905_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iI_c20260331_zcHuq4h3YQF7" title="Cash, cash equivalents and restricted cash">32,461,760 and $<span id="xdx_90C_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iI_c20251231_zHn2aqweKkRh" title="Cash, cash equivalents and restricted cash">17,669,749 of total cash, cash equivalents, and restricted cash (client funds segregated) held at financial institutions, of which $21,651,699 and $15,258,896 were held at various liquidity providers, respectively. Revenues For the three months ended March 31, 2026, and 2025, the Company generated $15,214,492 and $5,976,948 in revenues, respectively, representing an increase of approximately 154.6% over the prior period. The Company’s revenues are derived from four operating segments: Margin Brokerage, Wealth Management, Technology and Software Development, and Payment Intermediary Services. The Payment Intermediary Services segment is in the start-up phase and did not generate revenues during the three months ended March 31, 2026, or 2025. The increase in revenues during the three months ended March 31, 2026, was primarily attributable to trading revenues generated by AIL. 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 March 31, 2026, and 2025, 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. The Company and its subsidiaries are involved in the following legal proceedings: Asher Alkoby, et al. v. FDCTech This action is pending in the London Circuit Commercial Court under Claim Number LM-2024-000330 as of December 9, 2024. The claimants are Asher Alkoby and other former shareholders of Alchemy Markets Ltd. (“AML”), a Malta-incorporated broker that FDCTech purchased in June 2023. Following completion of the acquisition, the Company discovered that in 2019, the target company had anti-money laundering deficiencies and was fined by the Financial Intelligence Analysis Unit. An external audit also revealed that the previous shareholders had taken loans from the company that were never repaid, resulting in the net capital of the company being lower than disclosed during negotiations. Based on these findings, FDCTech withheld the final payment to the sellers. The claimants are seeking approximately $<span id="xdx_909_eus-gaap--LossContingencyDamagesSoughtValue_pn4n6_c20260101__20260331__us-gaap--TypeOfArrangementAxis__custom--ShareSaleAgreementMember_zAhdC4y8sx14" title="Loss continency damages sought value">1.02 million in amounts they allege are owing under the Share Sale Agreement, which they are seeking to rectify to make it legally enforceable. The Company has counterclaimed for a declaration that the Share Sale Agreement is ineffective and unenforceable and seeks repayment of $<span id="xdx_90D_eus-gaap--LossContingencyDamagesAwardedValue_c20260101__20260331__us-gaap--TypeOfArrangementAxis__custom--ShareSaleAgreementMember_zO8PNy6iR8yf" title="Loss contingency damages to be paid value">915,000 paid to the sellers. On October 17, 2025, the Court granted the claimants permission to amend their claim to include a third claimant. The Company has prepared an Amended Defense and Counterclaim through Counsel, which was served May 9, 2025. A Costs and Case Management Conference took place on November 17, 2025, at which directions will be given to the trial, which will take place in November 2026. FDCTech, Inc. v. Intelligenceline.com, Fintelegram.com, et al. This action is pending in the Superior Court of California, County of Orange. FDCTech alleges that the defendants, through their websites Intelligenceline.com, Fintelegram.com, and Criticalintel.com, published false and defamatory statements accusing the Company of fraud, illegal conduct, and regulatory violations. The Company claims these statements have caused significant reputational and financial harm, including lost business opportunities. FDCTech further alleges that the defendants 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, seeking damages and injunctive relief. The complaint was filed in 2025 but had not yet been served as of December 31, 2025. A hearing took place on December 15, 2025, at the Company’s motion. FDCTech conducted the investigation and presented its findings during the management conference held on April 20, 2026. FDCTech is currently awaiting the court’s final judgment based on the outcome of the investigation. Alchemy Markets Ltd. v. Il-Korp għall-Analizi ta’ Informazzjoni Finanzjarja (Ref: 104/2023) This appeal is pending before the Court of Appeal (Inferior Jurisdiction) in Malta. On September 23, 2023, the Financial Intelligence Analysis Unit (FIAU) imposed an administrative penalty of €419,997 and a follow-up directive on Alchemy Markets Ltd. (formerly NSFX Limited), a subsidiary of the Company, based on a compliance examination conducted between November 25, 2019, and December 5, 2019. The examination occurred approximately four years prior to the decision and under a different ownership and control of the subsidiary. The Company filed this appeal on October 19, 2023, challenging the decision-making process that led to the imposition of the penalty as well as the law on which it was based, asserting that the penalty is arbitrary and excessive, and claiming that certain aspects of the decision are unfounded both by law and in fact. The Company seeks to overturn the administrative penalty and the follow-up directive imposed by FIAU. The case is in the evidentiary production stage pertaining to the Company as appellant. On October 24, 2025, a hearing was held for the Company to continue presenting evidence. The Court scheduled an additional hearing for the FIAU to cross-examine the Company’s witnesses for February 2, 2026, and then for April 15, 2026, heard before Madam Justice Rachel Montebello, following which the matter will be adjourned for final legal submissions. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Alchemy Markets Ltd. v. L-Avukat tal-Istat u Il-Korp għall-Analizi ta’ Informazzjoni Finanzjarja (Ref: 159/2024) This constitutional challenge is pending before the First Hall Civil Court (Constitutional Jurisdiction) in Malta and relates to the same September 23, 2023, FIAU decision described above. The Company filed this application on April 2, 2024, challenging: (i) the composition of the FIAU and its enabling law; (ii) the decision-making processes which allegedly breach the Company’s fundamental human right to a fair hearing; and (iii) that given the penal nature of the penalty, in breach of the Constitution of Malta, the Company was not adjudged by an independent court. The Company requests the Constitutional Court to set aside the FIAU decision in its entirety. A first procedural hearing took place on May 7, 2024, and the Company has brought its evidence in support of the claim. The First Hall Civil Court (Constitutional Jurisdiction) has, in various instances, pronounced that administrative penalties being imposed by the FIAU are more akin to a penal sanction and that, therefore, subject persons should be afforded the full rights afforded to an accused under criminal law and has consistently quashed FIAU decisions on this basis. While these judgments are, in most part, subject to further appeal before the Constitutional Court of Appeal and have, in two instances, been overturned by the Constitutional Court of Appeal, the Company considers that the principles underpinning such previous judgments are applicable to the Company. The case remains pending as of January 21, 2026; the next hearing in the matter is set for January 28, 2026. On April 14, 2026, the Company submitted its final submissions before the Court. The Company is currently awaiting the Court’s final judgment following receipt and review of the FIAU’s final submissions. The Company believes it has meritorious defenses and counterclaims in the above matters and intends to defend them vigorously. However, litigation is inherently uncertain, and the Company cannot predict the outcome of these proceedings with certainty. 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 March 31, 2026, and December 31, 2025. 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. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Software Development Costs In accordance with ASC 985-20, Costs of Software to Be Sold, Leased, or Marketed, software development costs, including expenses incurred to develop software that is sold, leased, or otherwise marketed, are capitalized after the establishment of technological feasibility, to the extent such costs are significant. The Company amortizes capitalized software development costs using the straight-line method over the estimated useful life of the application software. Costs incurred prior to the establishment of technological feasibility are expensed as research and development costs in the period incurred. The Company established the technological feasibility of the Condor FX Back Office, the Condor Pro Multi-Asset Trading Platform Version, and the Condor Pricing Engine by the end of February 2016. The Company established the technological feasibility of the Digital Assets Web Trader Platform in February 2018 and of the Condor Investing and Trading App in January 2021. The Company estimates the useful life of each application software to be three (<span id="xdx_900_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareInDevelopmentMember_zUKmJMHOhFZ6" title="Useful life">3) years. The Company is continuing to develop the Condor Investing and Trading App and is currently capitalizing the costs associated with such development in accordance with the Company’s software development cost policy. Research and development costs incurred during the period ended September 30, 2022, were incurred in connection with evaluating the technological feasibility of the Robo Advice Platform, and research and development costs incurred during the period ended December 31, 2022, were incurred in connection with evaluating the technological feasibility of the Condor Investing and Trading App. There were no research and development costs incurred during the three months ended March 31, 2026, or 2025. The Company also capitalizes major costs incurred during the application development stage for internal-use software in accordance with ASC 350-40, Internal-Use Software. Costs incurred during the preliminary project stage and post-implementation stage are expensed as incurred. As of March 31, 2026, and December 31, 2025, capitalized software, net of accumulated amortization, was $1,578,353 and $1,480,246, respectively. Property and Equipment, Net; Depreciation Property and equipment are stated at cost, less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the related assets, which range from three3 to five years for computer equipment, furniture, and office equipment. Leasehold improvements, if any, are amortized over the shorter of the estimated useful life of the asset or the remaining lease term. Expenditures for repairs and maintenance that do not extend the useful life of the related asset are charged to expense as incurred, while expenditures that materially extend the useful life or improve the functionality of an asset are capitalized. Upon retirement or disposal, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is recognized in the consolidated statements of operations. As of March 31, 2026, and December 31, 2025, property and equipment, net of accumulated depreciation, were $187,657 and $199,058, respectively. Depreciation expense for the three months ended March 31, 2026, and 2025 was $46,643 and $38,832, respectively, and is included in operating expenses in the consolidated statements of operations. 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 currency of ADS and AML in the Australian Dollar (AUD), Euro Dollar (EUR), and British Pound (GBP), respectively, into US$1.00 at the following exchange rates for the respective dates: <p id="xdx_89A_eus-gaap--ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock_zFgNO3AxF0C5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The exchange rate at the reporting end date: SCHEDULE OF EXCHANGE RATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260331_z4XbfQzSlsc3" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251231_zS25GMZz3FK6" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_406_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--PeriodEndUSDToAUDMember_z8VCZzlsWtE9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">USD: AUD</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1.4488</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">1.4888</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--PeriodEndUSDToEURMember_z5SuaAZnz5a4" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">USD: EUR</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.8652</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.8523</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--PeriodEndUSDToGBPMember_zdGlA6Q1K21g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">USD: GBP</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.7558</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.7436</td><td style="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: 90%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20260331_zSqPd70wMvR5" style="border-bottom: Black 1pt solid; text-align: center">Q1 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250331_zsQlLRo2Mbql" style="border-bottom: Black 1pt solid; text-align: center">Q1 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_407_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToAUDMember_zhHiWqUJJT4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">USD: AUD</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1.4396</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1.5939</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToEURMember_znQLSzoiyQKh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">USD: EUR</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.8542</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.9507</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToGBPMember_zb6iCqBJyAZ1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">USD: GBP</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.7420</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.7944</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToGBPMember_zd0QCFktuSUg" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Foreign currency exchange rate, translation</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.7420</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.7944</td><td style="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 computes earnings per share in accordance with ASC 260, Earnings Per Share. Basic earnings per share (“EPS”) is computed by dividing net income (loss) attributable to the Company’s common stockholders by the weighted average number of shares of common stock outstanding during the period. Diluted earnings per share is computed by dividing net income (loss) attributable to the Company’s common stockholders by the weighted average number of shares of common stock and dilutive common stock equivalents outstanding during the period. Common stock equivalents are excluded from the computation of diluted earnings per share when their effect would be antidilutive. For the three months ended March 31, 2026, and 2025, the weighted average number of shares of common stock outstanding, used to compute both basic and diluted earnings per share, was 423,084,729 and 390,377,880, respectively. The Company reported net income attributable to the Company’s shareholders of $6,867,266 and $292,812 for the three months ended March 31, 2026, and 2025, respectively, resulting in basic and diluted earnings per share of $0.02 and $0.00, respectively. The Company had no options, warrants, restricted stock units, convertible debt, or other potentially dilutive common stock equivalents outstanding during the three months ended March 31, 2026, or 2025. Accordingly, basic and diluted earnings per share are the same for each period presented. 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 subsidiary. We have eliminated all intercompany balances and transactions. The Company has prepared the consolidated financial statements consistent with the Company’s accounting policies in its financial statements. The Company has measured and presented the Company’s consolidated financial statements in US Dollars, which is the currency of the primary economic environment in which the Company operates (also known as its functional currency).

Consolidated Financial Statement Preparation and Use of Estimates The Company prepared the consolidated financial statements according to accounting principles generally accepted in the United States of America (“GAAP”). The preparation of the consolidated financial statements in conformity with GAAP requires management to make certain estimates, judgments, and assumptions that affect the reported amounts of assets and liabilities and the related disclosures at the date of the consolidated financial statements, as well as the reported amounts of revenue and expenses during 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.

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 its unaudited condensed consolidated financial statements for the three months ended March 31, 2026 (originally filed on Form 10-Q on May 15, 2026), management of the Company identified errors in those financial statements. As previously disclosed in a Current Report on Form 8-K filed under Item 4.02 on June 8, 2026, the Board of Directors, after consultation with management and LAO Professionals (“LAO”), 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 months ended March 31, 2026 should no longer be relied upon. The Company has restated the accompanying condensed consolidated financial statements in accordance with ASC Topic 250, “Accounting Changes and Error Corrections.” The restatement reflects the following adjustments: (a) General and administrative expense — consolidated general and administrative expense was reduced from $4,324,900 as originally filed to $4,321,313 as restated, a decrease of $<span id="xdx_900_eus-gaap--GeneralAndAdministrativeExpense_c20260101__20260331__srt--RestatementAxis__srt--RevisionOfPriorPeriodErrorCorrectionAdjustmentMember_zyUrVbFGXkf6" title="General and administrative">3,587, arising from an update to the parent company operating lease. The correction increases operating income, income before provision for income taxes, and net income by $<span id="xdx_905_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_c20260101__20260331__srt--RestatementAxis__srt--RevisionOfPriorPeriodErrorCorrectionAdjustmentMember_zAbZ92DHkHI4" title="Income (loss) before provision for income taxes">3,587. (b) Sign and footing error within total other income (expense) — the net interest and recharge line was reported as expense of $(132,492) as originally filed. This line is properly net income of $132,448, as it is dominated by income items, principally AML recharge income and bank and note interest income across APL, AML, and ADS, which exceed gross interest expense. As originally filed, the components of other income (expense) did not foot to the reported total; correcting the sign causes the restated components to foot to the total, which is unchanged at $14,611. There is no effect on net income. (c) Net income attributable to noncontrolling interest (ASC 810-10) — net income attributable to the noncontrolling interest of $<span id="xdx_903_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_c20260101__20260331__srt--RestatementAxis__srt--RevisionOfPriorPeriodErrorCorrectionAdjustmentMember_zvjskwHRWBAi" title="Net income (loss) attributable to noncontrolling interest">6,241, reflecting the noncontrolling holders’ share of subsidiary results (principally the <span id="xdx_908_eus-gaap--MinorityInterestOwnershipPercentageByNoncontrollingOwners_iI_pid_dp_uPure_c20260331__srt--OwnershipAxis__custom--ADAdvisoryServicesLtdMember_z51kLXAdDW46" title="Noncontrolling interest ownership percentage">49% noncontrolling interest in AD Advisory Services Pty Ltd.), was $<span id="xdx_909_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_dxL_c20260101__20260331__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z9Y709hvNmd5" title="Net income (loss) attributable to noncontrolling interest::XDX::-">0 as originally filed. Combined with the $3,587 increase in consolidated net income described in (a), net income attributable to FDCTech, Inc. changes from $6,869,920 as originally filed to $6,867,266 as restated, a decrease of $<span id="xdx_90D_eus-gaap--NetIncomeLoss_di_c20260101__20260331__srt--RestatementAxis__srt--RevisionOfPriorPeriodErrorCorrectionAdjustmentMember_zTYXVSZtUxya" title="Net income (loss) attributable to FDCTech, Inc">2,654. (d) Balance sheet corrections and reclassifications — the principal adjustments are: cash and cash equivalents $<span id="xdx_906_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iI_c20260331__srt--RestatementAxis__srt--RevisionOfPriorPeriodErrorCorrectionAdjustmentMember_z9D4wIisVOLg" title="Cash and cash equivalents">(4,429,781), reflecting the elimination of an intercompany cash position; related party receivable +$4,865,084, reflecting a one-sided intercompany residual reclassified to related party receivable; right of use (lease) +$98,124 and operating lease liabilities (current, $<span id="xdx_90A_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20260331__srt--RestatementAxis__srt--RevisionOfPriorPeriodErrorCorrectionAdjustmentMember_zsYDBaxW0pD8" title="Operating lease liability, current">(42,356); non-current, $<span id="xdx_90E_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20260331__srt--RestatementAxis__srt--RevisionOfPriorPeriodErrorCorrectionAdjustmentMember_ze1rF7hSQz82" title="Operating lease liability, noncurrent">(143,803)), reflecting the parent operating lease update; trade receivable of $<span id="xdx_909_eus-gaap--DeferredIncomeTaxesAndOtherTaxReceivableCurrent_iI_c20260331__srt--RestatementAxis__srt--RevisionOfPriorPeriodErrorCorrectionAdjustmentMember_zy9044G09Zo1" title="Other trade and tax receivable">88,986 presented separately; and related adjustments to acquired intangible assets, related party advances, accrued expenses, accrued interest, additional paid-in capital, accumulated other comprehensive income (loss), and accumulated surplus (deficit), as set forth in the reconciliation below. Total assets and total liabilities and stockholders’ equity each increased by $<span id="xdx_907_eus-gaap--LiabilitiesAndStockholdersEquity_iI_c20260331__srt--RestatementAxis__srt--RevisionOfPriorPeriodErrorCorrectionAdjustmentMember_zZoxXmRvxZA8" title="Total liabilities and stockholders' equity (deficit)">611,895, and the balance sheet remains in balance. (e) Intercompany rebate revenue (presentation) — rebate income of $804,664 (€687,311) earned by Alchemy Markets Ltd. from Alchemy International Ltd. continues to be presented as external revenue, consistent with prior filings. This presentation has no effect on total revenue, operating income, net income, or the balance sheet as restated. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) The following tables reconcile the amounts as originally filed (Form 10-Q, filed May 15, 2026) to the amounts as restated: SCHEDULE OF RESTATEMENT OF PREVIOUSLY ISSUED 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 style="text-align: left; font-weight: bold">Consolidated Balance Sheet — March 31, 2026</td><td style="font-size: 12pt"> </td> <td colspan="2" id="xdx_49E_20260331__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zmq3J4Jqdjrd" style="font-size: 12pt"> </td><td style="font-size: 12pt"> </td><td style="font-size: 12pt"> </td> <td colspan="2" id="xdx_499_20260331__srt--RestatementAxis__srt--RevisionOfPriorPeriodErrorCorrectionAdjustmentMember_zR3yXjNDgMo5" style="font-size: 12pt"> </td><td style="font-size: 12pt"> </td><td style="font-size: 12pt"> </td> <td colspan="2" id="xdx_49B_20260331_z0bPwLQicQeg" style="font-size: 12pt"> </td><td style="font-size: 12pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 12pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As Originally Filed</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Adjustment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As Restated</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_407_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iI_z1mC7XprYD75" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Cash and cash equivalents (including restricted cash)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">36,891,541</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: 12%; text-align: right">(4,429,781</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: 12%; text-align: right">32,461,760</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AccountsReceivableNetCurrent_iI_zHqKtUhTpTmg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accounts receivable, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">358,932</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">358,932</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--PrepaidExpenseCurrent_iI_zxQ2jUzxxa91" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Prepaid – current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">345,612</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">345,612</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OtherReceivablesNetCurrent_iI_z4KEmnsfPY1d" 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">30,154,645</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,865,084</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35,019,729</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--PrepaidExpenseNoncurrent_iI_zh18QUwFMhye" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Prepaid – non-current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">189,796</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">189,796</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--PropertyPlantAndEquipmentNet_iI_zO1QVV3Lqzr3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fixed assets, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">187,657</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">187,657</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--CapitalizedSoftwareNet_iI_zpUZWFasqvle" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Capitalized software, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,578,353</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">1,578,353</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures_iI_zPQ8qY3fBCRl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Investment through subsidiary</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,510</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">34,510</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AccruedInvestmentIncomeReceivable_iI_zUrxdQdlq6Qg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accrued income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">275,715</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">275,715</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_zBq2fQoq7sy4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Acquired intangible assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,250,397</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(10,518</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,239,879</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxesReceivableNoncurrent_iI_z0fs8QmbF3Fi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tax receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">187,508</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">187,508</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredIncomeTaxesAndOtherTaxReceivableCurrent_iI_zt7a5O51wJqh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other trade and tax 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">88,986</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">88,986</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--FairValueOfTradingPositionsForFirmProfit_iI_zAuinVEFNFC5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fair value of trading positions for the firm, profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">72,386</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">72,386</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OperatingLeaseRightOfUseAsset_iI_zjhnlBNQJIab" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Right of use (lease)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">668,214</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">98,124</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">766,338</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--Assets_iI_zl4cs1U2Lgvj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total assets</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">72,195,266</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">611,895</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">72,807,161</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AccountsPayableCurrent_iI_zUv03rCPvAb6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accounts payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">502,087</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">502,087</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LinesOfCreditCurrent_iI_z80w6rg0leR7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Line of credit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">266,926</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">266,926</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--AccruedLiabilitiesCurrent_iI_pp0p0_z06tphvOjFE7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued expenses, related party</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">997,259</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,287</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,002,546</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--BusinessAcquisitionLoan_iI_zcLErYZXod51" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Business acquisition loan</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,350,000</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">2,350,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--RelatedPartyAdvances_iI_zxUUj3WvWoZ9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Related party advances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,296,890</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">524,289</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,821,179</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CustomerRefundLiabilityCurrent_iI_zPhFHm0N8jb7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Client funds payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,339,255</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">28,339,255</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OperatingLeaseLiabilityCurrent_iI_zEZCv7otsB7h" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating lease liability, current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">186,158</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(42,356</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">143,802</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherLiabilitiesCurrent_iI_zJ43114ouWt8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other current liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,642,601</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">1,642,601</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxLiabilities_iI_zZ4HX692liui" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred tax liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">372,339</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">372,339</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LongTermLoansPayable_iI_zFulpqmGMzC1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">SBA loan – non-current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">103,552</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">103,552</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_zv3ia5McYZyj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating lease liability – non-current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">482,056</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(143,803</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">338,253</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DepositLiabilitiesAccruedInterest_iI_zBmVSo3sGzvk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accrued interest – non-current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,650</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,287</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">38,363</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--Liabilities_iI_zayarwQ26x52" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total liabilities</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">38,582,773</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">338,130</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">38,920,903</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--PreferredStockValue_iI_pp0p0_hus-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zuIrEgrQwzh5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Series A Preferred stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">450</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">450</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--PreferredStockValue_iI_pp0p0_hus-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zoJXiqSy2aQ9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Series B Preferred stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">237</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">237</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--CommonStockValue_iI_zUngqU2XeGsb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Common stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42,308</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">42,308</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AdditionalPaidInCapitalCommonStock_iI_zJbwK9864UQ8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Additional paid-in capital, Common and Series A Preferred</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,199,590</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(195,777</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,003,813</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--SubscriptionReceivable_iI_ztAciaoHhzQa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Subscription receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,000,000</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">(8,000,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--AdditionalPaidInCapitalPreferredStock_iI_zWyQP8DiSiEc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Additional paid-in capital, Series B Preferred stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,344,063</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,344,063</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iI_zu7WB7iWOxZj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accumulated other comprehensive income (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,427</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">188,472</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">186,045</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--RetainedEarningsAccumulatedDeficit_iI_zM1TRCfppUJ2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accumulated surplus (deficit)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,984,473</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">284,278</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,268,751</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--StockholdersEquity_iI_pp0p0_zVANIUgb8Mxj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total FDCTech, Inc. stockholders’ equity (deficit)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">33,568,694</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">276,973</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">33,845,667</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--MinorityInterest_iI_zuBfONeJVgPc" 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">43,799</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,208</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40,591</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LiabilitiesAndStockholdersEquity_iI_pp0p0_zC6kTM3BJELa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total liabilities and stockholders’ equity (deficit)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">72,195,266</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">611,895</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">72,807,161</td><td style="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"> <td style="text-align: left; font-weight: bold">Consolidated Statement of Operations — Three Months Ended March 31, 2026</td><td style="font-size: 12pt"> </td> <td colspan="2" id="xdx_498_20260101__20260331__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zgpFTpZ5i04k" style="font-size: 12pt"> </td><td style="font-size: 12pt"> </td><td style="font-size: 12pt"> </td> <td colspan="2" id="xdx_49F_20260101__20260331__srt--RestatementAxis__srt--RevisionOfPriorPeriodErrorCorrectionAdjustmentMember_z6K7HZLrLdX7" style="font-size: 12pt"> </td><td style="font-size: 12pt"> </td><td style="font-size: 12pt"> </td> <td colspan="2" id="xdx_490_20260101__20260331_zZ10z4IqVNx9" style="font-size: 12pt"> </td><td style="font-size: 12pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 12pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As Originally Filed</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Adjustment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As Restated</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_znJdSSq0tiMk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Total revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">15,214,492</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: 12%; text-align: right">-</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: 12%; text-align: right">15,214,492</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CostOfGoodsAndServicesSold_zL3GGbW5Rd9l" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total cost of sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,583,338</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">3,583,338</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--GrossProfit_zNNm0jrB4Wvi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Gross profit</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">11,631,154</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">-</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">11,631,154</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OperatingExpenses_zm3BpzcaH1cg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total operating expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,775,845</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,587</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,772,258</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingIncomeLoss_zW1HszlsQP6f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Operating income (loss)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">6,855,309</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">3,587</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">6,858,896</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--NonoperatingIncomeExpense_zjKe6hzsNxl8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total other income (expense)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,611</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">14,611</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zfTnFAA7b1jh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Income (loss) before provision for income taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,869,920</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,587</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,873,507</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--IncomeTaxExpenseBenefit_z2Y5W5w1TMrj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Provision for income taxes</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_zTaRPGoKTHK6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net income (loss)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">6,869,920</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">3,587</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">6,873,507</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_z1KTdynAkRSc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net income (loss) attributable to noncontrolling interest</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">6,241</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,241</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--NetIncomeLoss_zeBQWAzfTprb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net income (loss) attributable to FDCTech, Inc.</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">6,869,920</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">(2,654</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">6,867,266</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> In the reconciliation above, cash and cash equivalents is presented inclusive of restricted cash; as restated, the $<span id="xdx_909_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iI_c20260331_zo7C9MWKW3cg" title="Cash and cash equivalents including restricted cash">32,461,760 comprises cash and cash equivalents of $4,122,505 and restricted cash (client funds, segregated) of $28,339,255, presented as separate line items on the consolidated balance sheet, with a corresponding client funds payable of $28,339,255.

4324900

4321313

3587

-132492

-132448

14611

6241

0.49

3587

6869920

6867266

-2654

-4429781

4865084

98124

-42356

-143803

88986

611895

804664 687311

The following tables reconcile the amounts as originally filed (Form 10-Q, filed May 15, 2026) to the amounts as restated: SCHEDULE OF RESTATEMENT OF PREVIOUSLY ISSUED 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 style="text-align: left; font-weight: bold">Consolidated Balance Sheet — March 31, 2026</td><td style="font-size: 12pt"> </td> <td colspan="2" id="xdx_49E_20260331__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zmq3J4Jqdjrd" style="font-size: 12pt"> </td><td style="font-size: 12pt"> </td><td style="font-size: 12pt"> </td> <td colspan="2" id="xdx_499_20260331__srt--RestatementAxis__srt--RevisionOfPriorPeriodErrorCorrectionAdjustmentMember_zR3yXjNDgMo5" style="font-size: 12pt"> </td><td style="font-size: 12pt"> </td><td style="font-size: 12pt"> </td> <td colspan="2" id="xdx_49B_20260331_z0bPwLQicQeg" style="font-size: 12pt"> </td><td style="font-size: 12pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 12pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As Originally Filed</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Adjustment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As Restated</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_407_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iI_z1mC7XprYD75" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Cash and cash equivalents (including restricted cash)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">36,891,541</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: 12%; text-align: right">(4,429,781</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: 12%; text-align: right">32,461,760</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AccountsReceivableNetCurrent_iI_zHqKtUhTpTmg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accounts receivable, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">358,932</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">358,932</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--PrepaidExpenseCurrent_iI_zxQ2jUzxxa91" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Prepaid – current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">345,612</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">345,612</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OtherReceivablesNetCurrent_iI_z4KEmnsfPY1d" 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">30,154,645</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,865,084</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35,019,729</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--PrepaidExpenseNoncurrent_iI_zh18QUwFMhye" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Prepaid – non-current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">189,796</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">189,796</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--PropertyPlantAndEquipmentNet_iI_zO1QVV3Lqzr3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fixed assets, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">187,657</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">187,657</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--CapitalizedSoftwareNet_iI_zpUZWFasqvle" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Capitalized software, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,578,353</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">1,578,353</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures_iI_zPQ8qY3fBCRl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Investment through subsidiary</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,510</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">34,510</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AccruedInvestmentIncomeReceivable_iI_zUrxdQdlq6Qg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accrued income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">275,715</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">275,715</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_zBq2fQoq7sy4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Acquired intangible assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,250,397</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(10,518</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,239,879</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxesReceivableNoncurrent_iI_z0fs8QmbF3Fi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tax receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">187,508</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">187,508</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredIncomeTaxesAndOtherTaxReceivableCurrent_iI_zt7a5O51wJqh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other trade and tax 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">88,986</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">88,986</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--FairValueOfTradingPositionsForFirmProfit_iI_zAuinVEFNFC5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fair value of trading positions for the firm, profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">72,386</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">72,386</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OperatingLeaseRightOfUseAsset_iI_zjhnlBNQJIab" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Right of use (lease)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">668,214</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">98,124</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">766,338</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--Assets_iI_zl4cs1U2Lgvj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total assets</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">72,195,266</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">611,895</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">72,807,161</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AccountsPayableCurrent_iI_zUv03rCPvAb6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accounts payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">502,087</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">502,087</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LinesOfCreditCurrent_iI_z80w6rg0leR7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Line of credit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">266,926</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">266,926</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--AccruedLiabilitiesCurrent_iI_pp0p0_z06tphvOjFE7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued expenses, related party</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">997,259</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,287</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,002,546</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--BusinessAcquisitionLoan_iI_zcLErYZXod51" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Business acquisition loan</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,350,000</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">2,350,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--RelatedPartyAdvances_iI_zxUUj3WvWoZ9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Related party advances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,296,890</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">524,289</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,821,179</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CustomerRefundLiabilityCurrent_iI_zPhFHm0N8jb7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Client funds payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,339,255</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">28,339,255</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OperatingLeaseLiabilityCurrent_iI_zEZCv7otsB7h" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating lease liability, current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">186,158</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(42,356</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">143,802</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherLiabilitiesCurrent_iI_zJ43114ouWt8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other current liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,642,601</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">1,642,601</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxLiabilities_iI_zZ4HX692liui" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred tax liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">372,339</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">372,339</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LongTermLoansPayable_iI_zFulpqmGMzC1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">SBA loan – non-current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">103,552</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">103,552</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_zv3ia5McYZyj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating lease liability – non-current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">482,056</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(143,803</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">338,253</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DepositLiabilitiesAccruedInterest_iI_zBmVSo3sGzvk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accrued interest – non-current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,650</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,287</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">38,363</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--Liabilities_iI_zayarwQ26x52" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total liabilities</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">38,582,773</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">338,130</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">38,920,903</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--PreferredStockValue_iI_pp0p0_hus-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zuIrEgrQwzh5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Series A Preferred stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">450</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">450</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--PreferredStockValue_iI_pp0p0_hus-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zoJXiqSy2aQ9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Series B Preferred stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">237</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">237</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--CommonStockValue_iI_zUngqU2XeGsb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Common stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42,308</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">42,308</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AdditionalPaidInCapitalCommonStock_iI_zJbwK9864UQ8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Additional paid-in capital, Common and Series A Preferred</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,199,590</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(195,777</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,003,813</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--SubscriptionReceivable_iI_ztAciaoHhzQa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Subscription receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,000,000</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">(8,000,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--AdditionalPaidInCapitalPreferredStock_iI_zWyQP8DiSiEc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Additional paid-in capital, Series B Preferred stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,344,063</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,344,063</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iI_zu7WB7iWOxZj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accumulated other comprehensive income (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,427</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">188,472</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">186,045</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--RetainedEarningsAccumulatedDeficit_iI_zM1TRCfppUJ2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accumulated surplus (deficit)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,984,473</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">284,278</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,268,751</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--StockholdersEquity_iI_pp0p0_zVANIUgb8Mxj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total FDCTech, Inc. stockholders’ equity (deficit)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">33,568,694</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">276,973</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">33,845,667</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--MinorityInterest_iI_zuBfONeJVgPc" 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">43,799</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,208</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40,591</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LiabilitiesAndStockholdersEquity_iI_pp0p0_zC6kTM3BJELa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total liabilities and stockholders’ equity (deficit)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">72,195,266</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">611,895</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">72,807,161</td><td style="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"> <td style="text-align: left; font-weight: bold">Consolidated Statement of Operations — Three Months Ended March 31, 2026</td><td style="font-size: 12pt"> </td> <td colspan="2" id="xdx_498_20260101__20260331__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zgpFTpZ5i04k" style="font-size: 12pt"> </td><td style="font-size: 12pt"> </td><td style="font-size: 12pt"> </td> <td colspan="2" id="xdx_49F_20260101__20260331__srt--RestatementAxis__srt--RevisionOfPriorPeriodErrorCorrectionAdjustmentMember_z6K7HZLrLdX7" style="font-size: 12pt"> </td><td style="font-size: 12pt"> </td><td style="font-size: 12pt"> </td> <td colspan="2" id="xdx_490_20260101__20260331_zZ10z4IqVNx9" style="font-size: 12pt"> </td><td style="font-size: 12pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 12pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As Originally Filed</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Adjustment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As Restated</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_znJdSSq0tiMk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Total revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">15,214,492</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: 12%; text-align: right">-</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: 12%; text-align: right">15,214,492</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CostOfGoodsAndServicesSold_zL3GGbW5Rd9l" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total cost of sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,583,338</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">3,583,338</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--GrossProfit_zNNm0jrB4Wvi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Gross profit</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">11,631,154</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">-</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">11,631,154</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OperatingExpenses_zm3BpzcaH1cg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total operating expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,775,845</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,587</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,772,258</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingIncomeLoss_zW1HszlsQP6f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Operating income (loss)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">6,855,309</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">3,587</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">6,858,896</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--NonoperatingIncomeExpense_zjKe6hzsNxl8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total other income (expense)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,611</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">14,611</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zfTnFAA7b1jh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Income (loss) before provision for income taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,869,920</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,587</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,873,507</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--IncomeTaxExpenseBenefit_z2Y5W5w1TMrj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Provision for income taxes</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_zTaRPGoKTHK6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net income (loss)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">6,869,920</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">3,587</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">6,873,507</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_z1KTdynAkRSc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net income (loss) attributable to noncontrolling interest</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">6,241</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,241</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--NetIncomeLoss_zeBQWAzfTprb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net income (loss) attributable to FDCTech, Inc.</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">6,869,920</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">(2,654</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">6,867,266</td><td style="font-weight: bold; text-align: left"> </td></tr> </table>

36891541

-4429781

32461760

358932

345612

30154645

4865084

35019729

189796

187657

1578353 1578353

34510

275715

1250397

-10518

1239879

187508

88986

72386 72386

668214

98124

766338

72195266

611895

72807161

502087

266926

997259

5287

1002546

2350000 2350000 3296890 524289 3821179

28339255

186158

-42356

143802

1642601

372339

103552

482056

-143803

338253

43650

-5287

38363

38582773

338130

38920903

450

237

42308

28199590

-195777

28003813

-8000000 -8000000

3344063

-2427

188472

186045

9984473

284278

10268751

33568694

276973

33845667

43799

-3208

40591

72195266

611895

72807161

15214492

3583338

11631154

4775845

-3587

4772258

6855309

3587

6858896

14611

6869920

3587

6873507

6869920

3587

6873507

6241

6869920

-2654

6867266

32461760

4122505

28339255

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 March 31, 2026. However, as of December 31, 2025, the majority of the cash balance was held with non-FDIC financial institutions in Malta, the UK, and other countries. As of March 31, 2026, and December 31, 2025, the Company had $<span id="xdx_907_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iI_c20260331_zwOth2A5PYhf" title="Cash, cash equivalents, and restricted cash">32,461,760 and $<span id="xdx_90A_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iI_c20251231_ziwZbvnXXiid" title="Cash, cash equivalents, and restricted cash">17,669,749 in total cash, cash equivalents, and restricted cash (client funds segregated) held at financial institutions.

32461760

17669749

Restricted Cash — Client Funds Segregated The Company’s regulated brokerage subsidiaries — Alchemy Markets Ltd. (Malta, MFSA-licensed), Alchemy Prime Limited (United Kingdom, FCA-licensed), and Alchemy International Ltd. (Seychelles, FSA-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 sheets. In accordance with ASC 230-10-50-8 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 sheets under the caption “Restricted cash (client funds, segregated).” The following table reconciles the components of cash, cash equivalents, and restricted cash reported on the consolidated balance sheets to the total amounts shown in the consolidated statements of cash flows: SCHEDULE OF CASH, 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="vertical-align: bottom"> <td style="font-size: 12pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20260331_zWed6EK5NoPb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20251231_zzT67iIYhVEj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_maCCERCzdUI_zMi7VxALHQGj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Cash and cash equivalents</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">4,122,505</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">11,855,861</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--RestrictedCashCurrent_iI_maCCERCzdUI_z4uk42MduFw2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Restricted cash (client funds, segregated)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,339,255</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,813,888</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iTI_mtCCERCzdUI_zrqBImrrfkU5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total cash, cash equivalents, and restricted cash</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">32,461,760</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">17,669,749</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> 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 sheets to the total amounts shown in the consolidated statements of cash flows: SCHEDULE OF CASH, 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="vertical-align: bottom"> <td style="font-size: 12pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20260331_zWed6EK5NoPb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20251231_zzT67iIYhVEj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_maCCERCzdUI_zMi7VxALHQGj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Cash and cash equivalents</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">4,122,505</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">11,855,861</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--RestrictedCashCurrent_iI_maCCERCzdUI_z4uk42MduFw2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Restricted cash (client funds, segregated)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,339,255</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,813,888</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iTI_mtCCERCzdUI_zrqBImrrfkU5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total cash, cash equivalents, and restricted cash</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">32,461,760</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">17,669,749</td><td style="font-weight: bold; text-align: left"> </td></tr> </table>

4122505

11855861

28339255

5813888

32461760

17669749

Accounts Receivable Accounts receivable are recorded at the invoiced amount and do not bear interest. The Company’s accounts receivable arise principally from brokerage commissions, rebates, and technology service fees earned from counterparties and customers in the ordinary course of business. Receivables are generally short-term in nature and are typically settled within thirty days of the invoice date. The Company evaluates the collectability of its accounts receivable on an ongoing basis and maintains an allowance for doubtful accounts at a level management believes to be sufficient to absorb estimated losses inherent in the receivable portfolio as of the balance sheet date. The allowance is determined based on a review of specific accounts considered to be at risk, taking into consideration the age of the receivable, the financial condition and payment history of the counterparty, current economic conditions, and other relevant factors. Account balances are charged against the allowance after all reasonable means of collection have been exhausted and the potential for recovery is considered remote. Recoveries of receivables previously written off are recorded as a reduction to bad debt expense in the period the amounts are received. As of March 31, 2026 and December 31, 2025, accounts receivable were $358,932 and $188,415, respectively, in each case net of an allowance for doubtful accounts of $0 and $22,382. No provision for doubtful accounts was recorded during the three months ended March 31, 2026 or March 31, 2025, and management believes the allowance is adequate to cover expected credit losses as of March 31, 2026.

358932

188415

22382

Sales, Marketing, and Advertising The Company recognizes sales, marketing, and advertising expenses when incurred. The Company incurred $404,302 and $276,204 in sales, marketing, and advertising costs (“sales and marketing”) for the three months ended March 31, 2026, and 2025, respectively. Sales and marketing costs primarily consisted of travel costs for tradeshows and customer meetings, online marketing on industry websites, press releases, and public relations activities. The increase in sales and marketing expenses is primarily attributable to expanded promotional and marketing activities supporting the Company’s broader brokerage and technology client base during the three months ended March 31, 2026. Sales, marketing, and advertising expenses represented approximately <span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20260101__20260331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__custom--SalesAndMarketingOneMember__srt--MajorCustomersAxis__custom--CustomerMember_zgeKWUzCC7n8" title="Concentration risk, percentage">2.66% and <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__custom--SalesAndMarketingOneMember__srt--MajorCustomersAxis__custom--CustomerMember_zTuCUFNwSOwj" title="Concentration risk, percentage">4.62% of revenues for the three months ended March 31, 2026, and 2025, respectively.

404302

276204

0.0266

0.0462

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> <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: 100%">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 of 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.</td></tr> </table> NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 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: 20%; 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: 26%; 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 Investment and Brokerage 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 Investment and Brokerage Revenues. The Investment and Brokerage revenue is the Company’s largest source of revenue. Investment and Brokerage 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 Investment and Brokerage revenue on the Consolidated Statements of Operations and Comprehensive (Loss)/Income. We record Investment and Brokerage 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 original maturities of three months or less at the date of acquisition. The Company maintains its cash balances at multiple financial institutions, both domestic and foreign. For balances held at U.S. financial institutions, such balances did not exceed Federal Deposit Insurance Corporation (“FDIC”) limits as of March 31, 2026. As of March 31, 2026, and December 31, 2025, the majority of the Company’s cash was held with non-FDIC financial institutions located in Malta, the United Kingdom, and other foreign jurisdictions. As of March 31, 2026, and December 31, 2025, the Company had $<span id="xdx_905_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iI_c20260331_zcHuq4h3YQF7" title="Cash, cash equivalents and restricted cash">32,461,760 and $<span id="xdx_90C_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iI_c20251231_zHn2aqweKkRh" title="Cash, cash equivalents and restricted cash">17,669,749 of total cash, cash equivalents, and restricted cash (client funds segregated) held at financial institutions, of which $21,651,699 and $15,258,896 were held at various liquidity providers, respectively. Revenues For the three months ended March 31, 2026, and 2025, the Company generated $15,214,492 and $5,976,948 in revenues, respectively, representing an increase of approximately 154.6% over the prior period. The Company’s revenues are derived from four operating segments: Margin Brokerage, Wealth Management, Technology and Software Development, and Payment Intermediary Services. The Payment Intermediary Services segment is in the start-up phase and did not generate revenues during the three months ended March 31, 2026, or 2025. The increase in revenues during the three months ended March 31, 2026, was primarily attributable to trading revenues generated by AIL.

32461760

17669749

21651699

15258896

15214492

5976948

1.546

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 March 31, 2026, and 2025, 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. The Company and its subsidiaries are involved in the following legal proceedings: Asher Alkoby, et al. v. FDCTech This action is pending in the London Circuit Commercial Court under Claim Number LM-2024-000330 as of December 9, 2024. The claimants are Asher Alkoby and other former shareholders of Alchemy Markets Ltd. (“AML”), a Malta-incorporated broker that FDCTech purchased in June 2023. Following completion of the acquisition, the Company discovered that in 2019, the target company had anti-money laundering deficiencies and was fined by the Financial Intelligence Analysis Unit. An external audit also revealed that the previous shareholders had taken loans from the company that were never repaid, resulting in the net capital of the company being lower than disclosed during negotiations. Based on these findings, FDCTech withheld the final payment to the sellers. The claimants are seeking approximately $<span id="xdx_909_eus-gaap--LossContingencyDamagesSoughtValue_pn4n6_c20260101__20260331__us-gaap--TypeOfArrangementAxis__custom--ShareSaleAgreementMember_zAhdC4y8sx14" title="Loss continency damages sought value">1.02 million in amounts they allege are owing under the Share Sale Agreement, which they are seeking to rectify to make it legally enforceable. The Company has counterclaimed for a declaration that the Share Sale Agreement is ineffective and unenforceable and seeks repayment of $<span id="xdx_90D_eus-gaap--LossContingencyDamagesAwardedValue_c20260101__20260331__us-gaap--TypeOfArrangementAxis__custom--ShareSaleAgreementMember_zO8PNy6iR8yf" title="Loss contingency damages to be paid value">915,000 paid to the sellers. On October 17, 2025, the Court granted the claimants permission to amend their claim to include a third claimant. The Company has prepared an Amended Defense and Counterclaim through Counsel, which was served May 9, 2025. A Costs and Case Management Conference took place on November 17, 2025, at which directions will be given to the trial, which will take place in November 2026. FDCTech, Inc. v. Intelligenceline.com, Fintelegram.com, et al. This action is pending in the Superior Court of California, County of Orange. FDCTech alleges that the defendants, through their websites Intelligenceline.com, Fintelegram.com, and Criticalintel.com, published false and defamatory statements accusing the Company of fraud, illegal conduct, and regulatory violations. The Company claims these statements have caused significant reputational and financial harm, including lost business opportunities. FDCTech further alleges that the defendants 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, seeking damages and injunctive relief. The complaint was filed in 2025 but had not yet been served as of December 31, 2025. A hearing took place on December 15, 2025, at the Company’s motion. FDCTech conducted the investigation and presented its findings during the management conference held on April 20, 2026. FDCTech is currently awaiting the court’s final judgment based on the outcome of the investigation. Alchemy Markets Ltd. v. Il-Korp għall-Analizi ta’ Informazzjoni Finanzjarja (Ref: 104/2023) This appeal is pending before the Court of Appeal (Inferior Jurisdiction) in Malta. On September 23, 2023, the Financial Intelligence Analysis Unit (FIAU) imposed an administrative penalty of €419,997 and a follow-up directive on Alchemy Markets Ltd. (formerly NSFX Limited), a subsidiary of the Company, based on a compliance examination conducted between November 25, 2019, and December 5, 2019. The examination occurred approximately four years prior to the decision and under a different ownership and control of the subsidiary. The Company filed this appeal on October 19, 2023, challenging the decision-making process that led to the imposition of the penalty as well as the law on which it was based, asserting that the penalty is arbitrary and excessive, and claiming that certain aspects of the decision are unfounded both by law and in fact. The Company seeks to overturn the administrative penalty and the follow-up directive imposed by FIAU. The case is in the evidentiary production stage pertaining to the Company as appellant. On October 24, 2025, a hearing was held for the Company to continue presenting evidence. The Court scheduled an additional hearing for the FIAU to cross-examine the Company’s witnesses for February 2, 2026, and then for April 15, 2026, heard before Madam Justice Rachel Montebello, following which the matter will be adjourned for final legal submissions. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Alchemy Markets Ltd. v. L-Avukat tal-Istat u Il-Korp għall-Analizi ta’ Informazzjoni Finanzjarja (Ref: 159/2024) This constitutional challenge is pending before the First Hall Civil Court (Constitutional Jurisdiction) in Malta and relates to the same September 23, 2023, FIAU decision described above. The Company filed this application on April 2, 2024, challenging: (i) the composition of the FIAU and its enabling law; (ii) the decision-making processes which allegedly breach the Company’s fundamental human right to a fair hearing; and (iii) that given the penal nature of the penalty, in breach of the Constitution of Malta, the Company was not adjudged by an independent court. The Company requests the Constitutional Court to set aside the FIAU decision in its entirety. A first procedural hearing took place on May 7, 2024, and the Company has brought its evidence in support of the claim. The First Hall Civil Court (Constitutional Jurisdiction) has, in various instances, pronounced that administrative penalties being imposed by the FIAU are more akin to a penal sanction and that, therefore, subject persons should be afforded the full rights afforded to an accused under criminal law and has consistently quashed FIAU decisions on this basis. While these judgments are, in most part, subject to further appeal before the Constitutional Court of Appeal and have, in two instances, been overturned by the Constitutional Court of Appeal, the Company considers that the principles underpinning such previous judgments are applicable to the Company. The case remains pending as of January 21, 2026; the next hearing in the matter is set for January 28, 2026. On April 14, 2026, the Company submitted its final submissions before the Court. The Company is currently awaiting the Court’s final judgment following receipt and review of the FIAU’s final submissions. The Company believes it has meritorious defenses and counterclaims in the above matters and intends to defend them vigorously. However, litigation is inherently uncertain, and the Company cannot predict the outcome of these proceedings with certainty.

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 March 31, 2026, and December 31, 2025.

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. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

Software Development Costs In accordance with ASC 985-20, Costs of Software to Be Sold, Leased, or Marketed, software development costs, including expenses incurred to develop software that is sold, leased, or otherwise marketed, are capitalized after the establishment of technological feasibility, to the extent such costs are significant. The Company amortizes capitalized software development costs using the straight-line method over the estimated useful life of the application software. Costs incurred prior to the establishment of technological feasibility are expensed as research and development costs in the period incurred. The Company established the technological feasibility of the Condor FX Back Office, the Condor Pro Multi-Asset Trading Platform Version, and the Condor Pricing Engine by the end of February 2016. The Company established the technological feasibility of the Digital Assets Web Trader Platform in February 2018 and of the Condor Investing and Trading App in January 2021. The Company estimates the useful life of each application software to be three (<span id="xdx_900_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareInDevelopmentMember_zUKmJMHOhFZ6" title="Useful life">3) years. The Company is continuing to develop the Condor Investing and Trading App and is currently capitalizing the costs associated with such development in accordance with the Company’s software development cost policy. Research and development costs incurred during the period ended September 30, 2022, were incurred in connection with evaluating the technological feasibility of the Robo Advice Platform, and research and development costs incurred during the period ended December 31, 2022, were incurred in connection with evaluating the technological feasibility of the Condor Investing and Trading App. There were no research and development costs incurred during the three months ended March 31, 2026, or 2025. The Company also capitalizes major costs incurred during the application development stage for internal-use software in accordance with ASC 350-40, Internal-Use Software. Costs incurred during the preliminary project stage and post-implementation stage are expensed as incurred. As of March 31, 2026, and December 31, 2025, capitalized software, net of accumulated amortization, was $1,578,353 and $1,480,246, respectively.

P3Y

1578353

1480246

Property and Equipment, Net; Depreciation Property and equipment are stated at cost, less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the related assets, which range from three3 to five years for computer equipment, furniture, and office equipment. Leasehold improvements, if any, are amortized over the shorter of the estimated useful life of the asset or the remaining lease term. Expenditures for repairs and maintenance that do not extend the useful life of the related asset are charged to expense as incurred, while expenditures that materially extend the useful life or improve the functionality of an asset are capitalized. Upon retirement or disposal, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is recognized in the consolidated statements of operations. As of March 31, 2026, and December 31, 2025, property and equipment, net of accumulated depreciation, were $187,657 and $199,058, respectively. Depreciation expense for the three months ended March 31, 2026, and 2025 was $46,643 and $38,832, respectively, and is included in operating expenses in the consolidated statements of operations.

P3Y

P5Y

187657

199058

46643

38832

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 currency of ADS and AML in the Australian Dollar (AUD), Euro Dollar (EUR), and British Pound (GBP), respectively, into US$1.00 at the following exchange rates for the respective dates: <p id="xdx_89A_eus-gaap--ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock_zFgNO3AxF0C5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The exchange rate at the reporting end date: SCHEDULE OF EXCHANGE RATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260331_z4XbfQzSlsc3" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251231_zS25GMZz3FK6" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_406_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--PeriodEndUSDToAUDMember_z8VCZzlsWtE9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">USD: AUD</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1.4488</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">1.4888</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--PeriodEndUSDToEURMember_z5SuaAZnz5a4" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">USD: EUR</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.8652</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.8523</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--PeriodEndUSDToGBPMember_zdGlA6Q1K21g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">USD: GBP</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.7558</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.7436</td><td style="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: 90%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20260331_zSqPd70wMvR5" style="border-bottom: Black 1pt solid; text-align: center">Q1 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250331_zsQlLRo2Mbql" style="border-bottom: Black 1pt solid; text-align: center">Q1 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_407_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToAUDMember_zhHiWqUJJT4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">USD: AUD</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1.4396</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1.5939</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToEURMember_znQLSzoiyQKh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">USD: EUR</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.8542</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.9507</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToGBPMember_zb6iCqBJyAZ1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">USD: GBP</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.7420</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.7944</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToGBPMember_zd0QCFktuSUg" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Foreign currency exchange rate, translation</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.7420</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.7944</td><td style="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)

1.00

<p id="xdx_89A_eus-gaap--ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock_zFgNO3AxF0C5" 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="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260331_z4XbfQzSlsc3" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251231_zS25GMZz3FK6" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_406_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--PeriodEndUSDToAUDMember_z8VCZzlsWtE9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">USD: AUD</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1.4488</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1.4888</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--PeriodEndUSDToEURMember_z5SuaAZnz5a4" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">USD: EUR</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.8652</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.8523</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--PeriodEndUSDToGBPMember_zdGlA6Q1K21g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">USD: GBP</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.7558</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.7436</td><td style="text-align: left"> </td></tr> </table> Average exchange rate for the period: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20260331_zSqPd70wMvR5" style="border-bottom: Black 1pt solid; text-align: center">Q1 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250331_zsQlLRo2Mbql" style="border-bottom: Black 1pt solid; text-align: center">Q1 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_407_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToAUDMember_zhHiWqUJJT4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">USD: AUD</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1.4396</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">1.5939</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToEURMember_znQLSzoiyQKh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">USD: EUR</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.8542</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.9507</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToGBPMember_zb6iCqBJyAZ1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">USD: GBP</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.7420</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.7944</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToGBPMember_zd0QCFktuSUg" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Foreign currency exchange rate, translation</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.7420</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.7944</td><td style="text-align: left"> </td></tr> </table>

1.4488

1.4888

0.8652

0.8523

0.7558

0.7436

1.4396

1.5939

0.8542

0.9507

0.7420

0.7944

0.7420

0.7944

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 computes earnings per share in accordance with ASC 260, Earnings Per Share. Basic earnings per share (“EPS”) is computed by dividing net income (loss) attributable to the Company’s common stockholders by the weighted average number of shares of common stock outstanding during the period. Diluted earnings per share is computed by dividing net income (loss) attributable to the Company’s common stockholders by the weighted average number of shares of common stock and dilutive common stock equivalents outstanding during the period. Common stock equivalents are excluded from the computation of diluted earnings per share when their effect would be antidilutive. For the three months ended March 31, 2026, and 2025, the weighted average number of shares of common stock outstanding, used to compute both basic and diluted earnings per share, was 423,084,729 and 390,377,880, respectively. The Company reported net income attributable to the Company’s shareholders of $6,867,266 and $292,812 for the three months ended March 31, 2026, and 2025, respectively, resulting in basic and diluted earnings per share of $0.02 and $0.00, respectively. The Company had no options, warrants, restricted stock units, convertible debt, or other potentially dilutive common stock equivalents outstanding during the three months ended March 31, 2026, or 2025. Accordingly, basic and diluted earnings per share are the same for each period presented.

423084729

390377880

6867266

292812

0.02

0.00

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 its consolidated financial statements on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities and commitments in the ordinary course of business. As of March 31, 2026, and December 31, 2025, the Company had an accumulated surplus of $10,268,751 and $3,401,487, respectively, and a working capital surplus of $30,117,637 and $17,831,410, respectively. For the three months ended March 31, 2026, and 2025, the Company generated net income of $6,873,507 and $314,122, respectively, and total revenues of $15,214,492 and $5,976,948, respectively, representing an increase in revenues of approximately 154.6% over the prior period. The improvement in the Company’s results of operations reflects strong revenue growth across the Margin Brokerage and Technology and Software Development segments, contributions from the Company’s recently acquired subsidiaries, and continued operating leverage on a largely fixed cost base. The accumulated surplus increased from $3,401,487 as of December 31, 2025, to $10,268,751 as of March 31, 2026, and the working capital surplus increased from $17,831,410 as of December 31, 2025, to $30,117,637 as of March 31, 2026. Management has evaluated the Company’s ability to continue as a going concern in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Subtopic 205-40, Presentation of Financial Statements—Going Concern. In performing this evaluation as of the date these consolidated financial statements are issued, management considered, among other factors, the Company’s significantly improved results of operations during the three months ended March 31, 2026, including the revenue growth, profitability, and strengthened liquidity position described above, together with management’s continued execution of its strategic plan to streamline and integrate the Company’s recently acquired subsidiaries into a unified operating platform. Based on this evaluation, management has concluded that no conditions or events, considered in the aggregate, raise substantial doubt about the Company’s ability to continue as a going concern for at least twelve (12) months from the date these consolidated financial statements are issued. Accordingly, these consolidated financial statements have been prepared on a going concern basis, and no adjustments have been made to the carrying values of assets or liabilities that might result if the Company were unable to continue as a going concern. As of March 31, 2026, the Company had a cash and restricted cash balance of $ 32,461,760 (inclusive of segregated client funds of $28,339,255), which management believes, together with cash expected to be generated from operations, is sufficient to support its ongoing operations and to meet its current obligations as they become due in the ordinary course of business for at least twelve (12) months from the date these consolidated financial statements are issued. While management believes the Company has adequate liquidity to sustain its existing business activities, the Company’s strategic growth initiatives, particularly the continued development of its financial technology platforms, may require additional capital investment. In order to accelerate expansion and enhance its technology offerings, the Company may seek external financing through private placements of equity, public offerings, or credit facilities. There can be no assurance, however, that such financing will be available on acceptable terms, if at all. Management remains focused on strengthening the Company’s financial position by expanding its global customer base, increasing revenue from its diversified portfolio of technology solutions, realizing operating synergies from the continued integration of its acquired subsidiaries, and working toward sustainable positive cash flow from operations. To support long-term growth, the Company also intends to invest in long-lived assets that are expected to generate economic benefits beyond fiscal year 2026. In addition, the Company is pursuing a potential listing of its common stock on a national securities exchange in connection with a proposed public offering. If completed, the proceeds of such offering would meaningfully enhance the Company’s liquidity position and capital resources; however, the completion, timing, and terms of any such offering are subject to market conditions and other factors, and there can be no assurance that the offering will be consummated.

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NOTE 4. CAPITALIZED SOFTWARE COSTS The Company’s capitalized software consists of internally developed software and software development costs capitalized in accordance with ASC 985-20, Costs of Software to Be Sold, Leased, or Marketed, and ASC 350-40, Internal-Use Software. The estimated useful life of the Company’s capitalized software is three (<span id="xdx_900_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareInDevelopmentMember_zQlvhOH2oGj6" title="Useful life">3) years, and amortization is recognized on a straight-line basis over such estimated useful life commencing when the underlying software is placed in service. As of March 31, 2026, and December 31, 2025, the unamortized balance of capitalized software, including capitalized software of the Company’s subsidiaries, was $1,578,353 and $1,480,246, respectively. During the three months ended March 31, 2026, the Company capitalized $98,107 of software development costs. No software amortization expense was recognized during the three months ended March 31, 2026, or 2025, as the underlying software assets had not yet been placed in service. A substantial portion of the $1,578,353 capitalized software balance as of March 31, 2026 relates to (i) software assets added in connection with, or shortly after, the acquisition of Alchemy International Ltd. (the change of control of which was approved on October 29, 2025, and which closed on November 11, 2025), and (ii) the ongoing development of the Condor Investing and Trading App. As of March 31, 2026, the related software assets had not yet been placed in service, and accordingly, the Company has not commenced amortization. Amortization will be recognized on a straight-line basis over the estimated three (<span id="xdx_906_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareInDevelopmentMember_zatTuuoMzxK4" title="Useful life">3) year useful life upon the date each underlying software asset is placed in service. The Company has estimated aggregate amortization expense for each of the succeeding fiscal years based on the estimated three (<span id="xdx_908_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareInDevelopmentMember_zLlmGVueGa95" title="Useful life">3) year useful life of the underlying software assets, commencing in the fiscal period in which such assets are placed in service.

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NOTE 5. RELATED PARTY TRANSACTIONS The Company has, from time to time, entered into transactions with related parties, including its founders, directors, principal shareholders, and entities controlled by them. The following describes related party balances and transactions as of and for the periods presented. Nature of Relationships The Company’s principal related parties are: (i) Mr. Gope S. Kundnani, a Director of the Company and the beneficial owner of <span id="xdx_905_eus-gaap--InvestmentOwnedBalanceShares_iI_c20260331__srt--TitleOfIndividualAxis__custom--MrGopeSKundnanaiMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zplBsSfleyR1" title="Shares issued">180,000,000 shares of common stock (<span id="xdx_909_eus-gaap--SaleOfStockPercentageOfOwnershipAfterTransaction_pid_dp_uPure_c20260101__20260331__srt--TitleOfIndividualAxis__custom--MrGopeSKundnanaiMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zgauvbZjUjKi" title="Dividend percentage">42.54%), <span id="xdx_907_eus-gaap--InvestmentOwnedBalanceShares_iI_c20260331__srt--TitleOfIndividualAxis__custom--MrGopeSKundnanaiMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zBSrZ6ZdlXl2" title="Shares issued">4,000,000 shares of Series A Preferred Stock (<span id="xdx_908_eus-gaap--SaleOfStockPercentageOfOwnershipAfterTransaction_pid_dp_uPure_c20260101__20260331__srt--TitleOfIndividualAxis__custom--MrGopeSKundnanaiMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zPIFSsPjOecg" title="Dividend percentage">88.89%), and, through APSI Holdings Limited (a United Kingdom entity), <span id="xdx_90C_eus-gaap--InvestmentOwnedBalanceShares_iI_c20260331__srt--TitleOfIndividualAxis__custom--MrGopeSKundnanaiMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_ztimxRDsUkW8" title="Shares issued">1,800,000 shares of Series B Convertible Preferred Stock (<span id="xdx_90F_eus-gaap--SaleOfStockPercentageOfOwnershipAfterTransaction_pid_dp_uPure_c20260101__20260331__srt--TitleOfIndividualAxis__custom--MrGopeSKundnanaiMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zc6JtnALHTB6" title="Percentage of shares owned">75.90%); (ii) Mitchell M. Eaglstein and Imran Firoz, Co-Founders, Executive Officers, and Directors of the Company; and (iii) certain non-consolidated affiliated entities controlled directly or indirectly by Mr. Kundnani, including Alchemy DMCC (United Arab Emirates), Alchemy Capital Markets (“ACM”) (United Kingdom), FXIFY Markets Ltd. (Labuan, Malaysia), and other Kundnani-affiliated sister entities, all of which are sister entities to the Company and not part of the consolidated group. Related Party Receivables Related party receivables totaled $35,019,729 as of March 31, 2026, compared to $40,090,051 as of December 31, 2025, a net decrease of $5,070,322 during the three months ended March 31, 2026. As of March 31, 2026, the principal components of the related party receivable balance were: (i) approximately $26.8 million representing a net receivable from Alchemy DMCC, primarily reflecting Alchemy International Ltd.’s (“AIL”) approximately $28.1 million receivable from Alchemy DMCC, partially offset by smaller balances at FDCTech, Inc. and Alchemy Prime Limited; (ii) approximately $3.2 million representing a loan receivable carried by FDCTech, Inc. from FXIFY Markets Ltd., a non-consolidated affiliated sister entity controlled by Mr. Kundnani; and (iii) approximately $5.1 million of other balances, comprising a one-sided intercompany residual of approximately $4.9 million reclassified to related party receivable in connection with the restatement described in Note 2, residual intercompany timing differences after consolidation, and balances held at unaffiliated payment institutions. As of December 31, 2025, the related party receivable balance was comprised primarily of approximately $35.8 million carried by AIL representing current account receivables from ACM and related affiliates, as further described in the Company’s Annual Report on Form 10-K/A for the fiscal year ended December 31, 2025, supplemented by the loan receivable from FXIFY Markets Ltd. described above at FDCTech, Inc. Related Party Advances Payable Related party advances payable totaled $3,821,179 as of March 31, 2026, compared to $29,197,470 as of December 31, 2025, a net decrease of $25,376,291 during the three months ended March 31, 2026. As of March 31, 2026, the $3,821,179 balance was comprised primarily of approximately $2.7 million owed by Alchemy Prime Limited and approximately $0.6 million owed at the FDCTech, Inc. parent level, in each case to Kundnani-affiliated sister entities, with the remainder representing smaller balances at the Company’s other subsidiaries and approximately $0.5 million of intercompany residual reclassified to related party advances in connection with the restatement described in Note 2. The December 31, 2025 balance was comprised primarily of approximately $25.5 million owed by AIL to Alchemy DMCC, approximately $3.7 million owed at the FDCTech, Inc. parent level and across other subsidiaries to Kundnani-affiliated sister entities, and other smaller balances. During the three months ended March 31, 2026, the Company settled a net $25,376,291 of related party advances through a combination of (i) cash repayments to the related-party counterparties and (ii) non-cash netting arrangements with Alchemy DMCC, including the transfer back to AIL of certain trading positions previously held with Alchemy DMCC and other liquidity arrangements designed to manage AIL’s counterparty risk exposures. As a result of these arrangements, AIL’s net position with Alchemy DMCC moved from a net advance payable as of December 31, 2025, to a net receivable of approximately $26.8 million as of March 31, 2026. The aggregate settlement of the related party advances payable is reflected as a financing outflow in the condensed consolidated statement of cash flows for the three months ended March 31, 2026. Accrued Expenses to Related Parties Accrued expenses to related parties totaled $1,002,546 as of March 31, 2026, compared to $532,287 as of December 31, 2025. These amounts primarily represent accrued executive compensation owed to Mr. Eaglstein, the Company’s Chief Executive Officer, and Mr. Firoz, the Company’s Chief Financial Officer (through Thinkatalyst LLC, a Delaware limited liability company controlled by Mr. Firoz), each compensated at $15,000 per month under independent-contractor arrangements. Other Q1 2026 Related Party Transactions Other than the settlements and accruals described above, the principal related party transactions during the three months ended March 31, 2026 consisted of (i) the continued accrual of executive compensation to Messrs. Eaglstein and Firoz at $15,000 per month each on an independent-contractor basis; (ii) the continuing obligation in the amount of $2,000,000 under non-interest bearing seller financing provided by Sync Capital Limited (a Seychelles entity controlled and owned by Mr. Gope S. Kundnani, a Director and majority shareholder of the Company), in connection with the Company’s acquisition of Alchemy International Ltd., which obligation matures on September 30, 2026 and is repayable from the proceeds of the Company’s contemplated listing of its common stock on a national securities exchange, and is presented as a component of Business acquisition loan on the consolidated balance sheets (see Note 7); and (iii) net activity in intercompany trading and rebate balances among the Company’s regulated subsidiaries (AML, APL, and AIL), all of which were eliminated in consolidation in accordance with ASC 810-10-45-1. There were no material new equity issuances, loans, or guarantees to or from related parties during the three months ended March 31, 2026. Cross-Reference to Form 10-K/A For additional historical background on related party transactions, including transactions prior to fiscal year 2025, refer to Item 13 (Certain Relationships and Related Transactions) of the Company’s Annual Report on Form 10-K/A for the fiscal year ended December 31, 2025 (filed April 22, 2026).

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NOTE 6. LINE OF CREDIT In June 2016, the Company obtained an unsecured revolving line of credit of $40,000 from Bank of America to fund various business purchases and travel expenses. The interest rates applicable to cash advances and other drawn amounts under this line of credit are <span id="xdx_90B_eus-gaap--LineOfCreditFacilityInterestRateAtPeriodEnd_iI_pid_dp_uPure_c20160601__dei--LegalEntityAxis__custom--BankOfAmericaMember__srt--RangeAxis__srt--MinimumMember_zvnSGiMOAv03" title="Line of credit facility interest rate at period end">12% and <span id="xdx_90C_eus-gaap--LineOfCreditFacilityInterestRateAtPeriodEnd_iI_pid_dp_uPure_c20160601__dei--LegalEntityAxis__custom--BankOfAmericaMember__srt--RangeAxis__srt--MaximumMember_zW6b4M9fhN1l" title="Line of credit facility interest rate at period end">25%, respectively. In October 2024, the Company obtained an additional unsecured revolving line of credit with a flexible spending limit, under which no preset borrowing limit applies. The additional line of credit bears interest on purchases at an average rate of approximately <span id="xdx_902_eus-gaap--LineOfCreditFacilityInterestRateDuringPeriod_pid_dp_uPure_c20160601__20160601__dei--LegalEntityAxis__custom--BankOfAmericaMember_zeWxhIhnYfs9" title="Average purchase interest rate">28% per annum. As of March 31, 2026, the Company was in compliance with the terms and conditions of each of its lines of credit. As of March 31, 2026, and December 31, 2025, the aggregate outstanding balances under the lines of credit were $266,926 and $111,352, respectively.

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NOTE 7. NOTES PAYABLE CARES Act – Paycheck Protection Program (PPP Note) On May 1, 2020, the Company received proceeds of $50,632 from a promissory note (the “PPP Note”) issued under the Paycheck Protection Program of the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”). The PPP Note bears interest at a rate of 1.00% per annum. The PPP Note was not forgiven, and the Company commenced repayment of the PPP Note in August 2022. The PPP Note was repaid in full during the fiscal year ended December 31, 2025. As of March 31, 2026, and December 31, 2025, the outstanding balance of the PPP Note was $0 and $0, respectively. SBA Loan On May 22, 2020, the Company received proceeds of $144,900 under the U.S. Small Business Administration’s Economic Injury Disaster Loan (“EIDL”) program. The loan bears interest at a rate of 3.75% per annum on funds advanced. Installment payments of $707 per month, consisting of both principal and interest, are required, with the remaining principal and interest balance payable thirty (30) years from the date of the promissory note. As of March 31, 2026, and December 31, 2025, the non-current balance outstanding under the SBA loan was $103,552 and $105,678, respectively. Business Acquisition Loan As of March 31, 2026, and December 31, 2025, the Company had outstanding seller financing obligations incurred in connection with prior business acquisitions in the aggregate amount of $2,350,000 and $2,350,000, respectively, presented as Business acquisition loan on the consolidated balance sheets. The $2,350,000 aggregate balance is comprised of: (i) $350,000 representing the unpaid portion of the purchase consideration owed to the former shareholders of Alchemy Markets Ltd. (“AML”) in connection with the Company’s June 2023 acquisition of AML, which amount is currently the subject of litigation as described below; and (ii) $2,000,000 representing seller financing provided by Sync Capital Limited, a Seychelles entity controlled and owned by Mr. Gope S. Kundnani, a Director and majority shareholder of the Company, in connection with the Company’s acquisition of Alchemy International Ltd. (“AIL”). The $2,000,000 obligation to Sync Capital Limited is non-interest-bearing. Pursuant to the terms of the seller financing arrangement, the obligation, as extended, matures on September 30, 2026 and is expected to be repaid from the proceeds of the Company’s contemplated listing of its common stock on a national securities exchange (the “Uplisting”). The Company has not imputed interest on this obligation, as the lender is a controlling shareholder of the Company, and any imputed interest, if material, would be recognized as a deemed capital contribution from the controlling shareholder with no net effect on stockholders’ equity. No payments were made under this obligation during the three months ended March 31, 2026, or 2025. The $2,000,000 obligation to Sync Capital Limited is also disclosed as a related party transaction in Note 5. There can be no assurance as to the timing or consummation of the Uplisting, and the Company’s obligation to repay the $2,000,000 to Sync Capital Limited will remain outstanding until the earlier of repayment at its September 30, 2026 maturity or the completion of the Uplisting, unless the parties otherwise agree to alternative repayment terms. As of March 31, 2026, the Company has accrued the $350,000 withheld final payment within Business acquisition loan on the consolidated balance sheets. Management, after consultation with legal counsel, is unable to predict the ultimate outcome of the AML Litigation or to estimate the range of possible additional loss, if any, beyond the amount currently accrued. Accordingly, no additional accrual has been recorded as of March 31, 2026. An adverse outcome in the AML Litigation could result in the Company being required to pay additional amounts to the Claimants, which could have a material adverse effect on the Company’s results of operations and financial condition in the period of resolution. The $2,000,000 obligation to Sync Capital Limited is also disclosed as a related party transaction in Note 5.

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NOTE 8. COMMITMENTS AND CONTINGENCIES The Company is subject to various commitments and contingencies arising in the ordinary course of business. The following discussion summarizes the Company’s significant commitments and contingencies as of March 31, 2026. 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 2026. 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_903_ecustom--PercentageOfRentIncreaseInRenewalPeriod_pid_dp_uPure_c20260101__20260331__srt--StatementGeographicalAxis__custom--ATECHOfficeMember_znl7goPTzReg" 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. NOTE 8. COMMITMENTS AND CONTINGENCIES (continued) St. Julian, Malta (AML Office) Effective July 11, 2024, to the present, AML leased office space with Regus Malta at Portomaso Business Center, 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. 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. The total rental payment for the period ending March 31, 2026, was $83,753. Employment Agreement The Company compensates its Chief Executive Officer and its Chief Financial Officer at $15,000 per month each on an independent-contractor basis (see Note 5, Related Party Transactions – Accrued Expenses to Related Parties). For additional information regarding executive compensation, refer to Item 11 (Executive Compensation) of the Company’s Annual Report on Form 10-K/A for the fiscal year ended December 31, 2025, filed with the SEC on April 22, 2026. Accrued Interest At March 31, 2026, and December 31, 2025, the cumulative accrued interest for the SBA loan and other non-current loans was $38,363 and $42,396, respectively. NOTE 8. COMMITMENTS AND CONTINGENCIES (continued) Pending Litigation The Company and its subsidiaries are involved in the following legal proceedings: Asher Alkoby, et al. v. FDCTech This action is pending in the London Circuit Commercial Court under Claim Number LM-2024-000330, filed December 9, 2024. The claimants are Asher Alkoby and other former shareholders of Alchemy Markets Ltd. (“AML”), a Malta-incorporated broker that the Company purchased in June 2023. Following completion of the acquisition, the Company discovered that in 2019, the target company had anti-money laundering deficiencies and was fined by the Financial Intelligence Analysis Unit. An external audit also revealed that the previous shareholders had taken loans from the company that were never repaid, resulting in net capital being lower than disclosed during negotiations. Based on these findings, FDCTech withheld the final payment to the sellers. The claimants are seeking approximately $<span id="xdx_90F_eus-gaap--LossContingencyDamagesSoughtValue_pn4n6_c20260101__20260331__us-gaap--TypeOfArrangementAxis__custom--ShareSaleAgreementMember_zkYFxm5mCTTi" title="Loss continency damages sought value">1.02 million in amounts they allege are owing under the Share Sale Agreement, which they are seeking to rectify to make legally enforceable. The Company has counterclaimed for a declaration that the Share Sale Agreement is ineffective and unenforceable and seeks repayment of $<span id="xdx_90D_eus-gaap--LossContingencyDamagesAwardedValue_c20260101__20260331__us-gaap--TypeOfArrangementAxis__custom--ShareSaleAgreementMember_zh36wBP9iBP1" title="Loss contingency damages to be paid value">915,000 paid to the sellers. On October 17, 2025, the Court granted the claimants permission to amend their claim to include a third claimant. The Company has prepared an Amended Defense and Counterclaim through Counsel, which was served May 9, 2025. A Costs and Case Management Conference took place on November 17, 2025. The trial is currently scheduled to take place in November 2026. FDCTech, Inc. v. Intelligenceline.com, Fintelegram.com, et al. This action is pending in the Superior Court of California, County of Orange. FDCTech alleges that the defendants, through their websites Intelligenceline.com, Fintelegram.com, and Criticalintel.com, published false and defamatory statements accusing the Company of fraud, illegal conduct, and regulatory violations. The Company claims these statements have caused significant reputational and financial harm, including lost business opportunities, and further alleges that the defendants 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, seeking damages and injunctive relief. The complaint was filed in 2025 but had not yet been served as of December 31, 2025. A hearing took place on December 15, 2025, on the Company’s motion. FDCTech conducted the investigation and presented its findings during the management conference held on April 20, 2026. FDCTech is currently awaiting the court’s final judgment based on the outcome of the investigation. Alchemy Markets Ltd. v. Il-Korp għall-Analizi ta’ Informazzjoni Finanzjarja (Ref: 104/2023) This appeal is pending before the Court of Appeal (Inferior Jurisdiction) in Malta. On September 23, 2023, the Financial Intelligence Analysis Unit (“FIAU”) imposed an administrative penalty of €419,997 and a follow-up directive on Alchemy Markets Ltd. (formerly NSFX Limited), a subsidiary of the Company, based on a compliance examination conducted between November 25, 2019, and December 5, 2019. The examination occurred approximately four years prior to the decision and under different ownership and control of the subsidiary. The Company filed this appeal on October 19, 2023, challenging the decision-making process and the law on which it was based, asserting that the penalty is arbitrary and excessive. The Company seeks to overturn the administrative penalty and the follow-up directive imposed by FIAU. On October 24, 2025, a hearing was held for the Company to continue presenting evidence. The Court scheduled an additional hearing for the FIAU to cross-examine the Company’s witnesses for February 2, 2026, and then for April 15 2026, heard before Madam Justice Rachel Montebello, following which the matter will be adjourned for final legal submissions. Alchemy Markets Ltd. v. L-Avukat tal-Istat u Il-Korp għall-Analizi ta’ Informazzjoni Finanzjarja (Ref: 159/2024) This constitutional challenge is pending before the First Hall Civil Court (Constitutional Jurisdiction) in Malta and relates to the same September 23, 2023, FIAU decision described above. The Company filed this application on April 2, 2024, challenging: (i) the composition of the FIAU and its enabling law; (ii) the decision-making processes which allegedly breach the Company’s fundamental human right to a fair hearing; and (iii) that, given the penal nature of the penalty and in alleged breach of the Constitution of Malta, the Company was not adjudged by an independent court. The Company requests the Constitutional Court to set aside the FIAU decision in its entirety. A first procedural hearing took place on May 7, 2024, and the Company has brought its evidence in support of the claim. The case remains pending; the next hearing in the matter is scheduled for January 28, 2026. Management is unaware of any other actions, suits, investigations, or proceedings (public or private) pending or threatened against or affecting the Company, its subsidiaries, or any of their respective assets, other than those described above and 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 March 31, 2026, 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

83753

15000

38363

42396

1020000.00

915000

419997

NOTE 9. STOCKHOLDERS’ EQUITY (DEFICIT) Authorized Shares On February 12, 2021, the Company filed a Certificate of Amendment with the Secretary of State of Delaware to change the authorized shares. As amended at that time, the Company had the authority to issue 260,000,000 shares, consisting of 250,000,000 shares of Common Stock having a par value of $0.0001 per share and 10,000,000 shares of Preferred Stock having a par value of $0.0001 per share. On February 17, 2022, the Company filed an Information Statement pursuant to Section 14C of the Securities Exchange Act of 1934 to increase the authorized Common Stock from 250,000,000 to 500,000,000 shares and to approve the Company’s 2022 Equity Plan. The Approving Stockholders (common stock only) owned 96,778,105 shares, representing 64.62% of the total issued and outstanding voting power of the Company. Recent Corporate Actions – September 2025 On September 4, 2025, the Board of Directors unanimously approved, and the Company obtained the written consent of holders of a majority of the Company’s voting power for, corporate actions to (i) amend the Certificate of Incorporation to increase the authorized shares of common stock from 500,000,000 to 750,000,000 and the authorized shares of preferred stock from 10,000,000 to 15,000,000 and (ii) authorize the Board of Directors, in its discretion, to amend the Certificate of Incorporation not later than June 30, 2026 to effect a reverse stock split of all outstanding shares of common stock in a ratio of not less than 1-for-10 and not more than 1-for-100, to be determined by the Board. The amendment to the Certificate of Incorporation affecting the increase in authorized shares of common stock and preferred stock has been filed with the Secretary of State of the State of Delaware and is in effect as of March 31, 2026. Certificate of Designation of Series B Convertible Preferred Stock On March 24, 2026, the Company filed a Certificate of Designation of Series B Convertible Preferred Stock (the “Series B Certificate of Designation”) with the Secretary of State of the State of Delaware. The Series B Certificate of Designation designates 3,000,000 shares of the Company’s authorized preferred stock (par value $0.0001 per share) as “Series B Convertible Preferred Stock” and establishes the rights, preferences, privileges, and restrictions of such shares. Holders of Series B Convertible Preferred Stock have no dividend rights except as may be declared by the Board of Directors in its sole and absolute discretion, out of funds legally available for that purpose. Each share is entitled to one (1) vote per share on all matters presented to stockholders, and holders generally vote together with holders of Common Stock as a single class. The vote or consent of holders of a majority of the outstanding Series B Convertible Preferred Stock is required for: (i) matters that by law require the approval of the outstanding shares of the Series B Convertible Preferred Stock as a separate class; (ii) any amendment to the rights, preferences, privileges, or powers of the Series B Convertible Preferred Stock that would have a material adverse effect on the Series B Convertible Preferred Stock; (iii) any increase in the aggregate authorized number of shares of Series B Convertible Preferred Stock; (iv) any action that reclassifies any outstanding shares into shares having priority as to dividends or assets senior to the Series B Convertible Preferred Stock; or (v) any amendment to the Company’s Certificate of Incorporation that materially and adversely affects the rights of the Series B Convertible Preferred Stock. Each share of Series B Convertible Preferred Stock is convertible at the option of the holder, without payment of additional consideration, into shares of Common Stock at any time, at an initial conversion rate of one hundred (100) shares of Common Stock for each one share of Series B Convertible Preferred Stock, subject to adjustment as provided in the Series B Certificate of Designation. If the Company completes a public offering of $10,000,000 or more that includes an uplisting of the Common Stock to The Nasdaq Stock Market or the New York Stock Exchange, the conversion rate for the Series B Convertible Preferred Stock in connection with such qualifying public offering will be determined by the Board of Directors within a range of between one hundred (100) and ten (10) shares of Common Stock for each one share of Series B Convertible Preferred Stock. The Series B Certificate of Designation also includes customary anti-dilution adjustments for stock dividends, stock splits, combinations, and reclassifications affecting the Common Stock, and provides that no fractional shares of Common Stock will be issued upon conversion (any fractional share entitlement will be rounded up to the nearest whole share). Shares of Series B Convertible Preferred Stock that are converted into Common Stock or are otherwise acquired by the Company are restored to the status of authorized but unissued shares of preferred stock, without designation as to class, and may thereafter be issued, but not as shares of Series B Convertible Preferred Stock. As of March 31, 2026, <span id="xdx_90B_eus-gaap--PreferredStockSharesOutstanding_iI_pid_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zekmGZ97sT68" title="Preferred stock, shares outstanding">2,371,844 shares of Series B Convertible Preferred Stock were issued and outstanding. NOTE 9. STOCKHOLDERS’ EQUITY (DEFICIT) (continued) Outstanding Capital Stock As of March 31, 2026, and December 31, 2025, the Company had 423,084,729 and 423,084,729 common shares issued and outstanding, respectively. As of March 31, 2026, and December 31, 2025, the Company had <span id="xdx_901_eus-gaap--PreferredStockSharesOutstanding_iI_pid_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zpamat41P6li" title="Preferred stock, shares outstanding">4,500,000 and <span id="xdx_907_eus-gaap--PreferredStockSharesOutstanding_iI_pid_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zbGQ30N4bX0k" title="Preferred stock, shares outstanding">4,500,000 Series A Preferred Stock issued and outstanding, respectively. As of March 31, 2026, and December 31, 2025, the Company had 2,371,844 and 2,371,844 Series B Preferred Stock issued and outstanding, respectively. There were no issuances or repurchases of common or preferred stock during the three months ended March 31, 2026. Series A Preferred Stock – Beneficial Ownership <p id="xdx_89F_eus-gaap--ScheduleOfStockByClassTextBlock_hus-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zpVTE5XP0K8e" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The percentages below are calculated based on <span id="xdx_908_eus-gaap--PreferredStockSharesOutstanding_iI_pid_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z2YorvrPXaX4" title="Preferred stock, shares outstanding">4,500,000 shares of our Series A Preferred Stock issued and outstanding for the period ended March 31, 2026. SCHEDULE OF SERIES A PREFERRED STOCK <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="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Name and Address(1)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Title of Class (4)</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of Shares Beneficially Owned</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Percent of Class</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 42%; text-align: left">Mitch Eaglstein</td><td style="width: 2%"> </td> <td style="width: 16%; text-align: center"><span id="xdx_90A_ecustom--TitleOfClassDescription_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_fKDQp_zSUOaZJxGOE9" title="Title of class, description">Series A Preferred</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchEaglsteinMember_z3NeKQh9FQmb" style="width: 16%; text-align: right" title="Number of shares beneficially owned, value">500,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchEaglsteinMember_zK3uzOUNatX" style="width: 16%; text-align: right" title="Percent of class">11.11</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Gope S. Kundnani (5)</td><td> </td> <td style="text-align: center"><span id="xdx_906_ecustom--TitleOfClassDescription_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_fKDQpKDUp_z4YNtW5JTfKi" title="Title of class, description">Series A Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember_fKDUp_zXlkLDRloIeg" style="text-align: right" title="Number of shares beneficially owned, value">4,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember_fKDUp_zxEhWk6Lcz73" style="text-align: right" title="Percent of class">88.89</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Officers and Directors as a group (2 persons)</td><td> </td> <td style="text-align: center"><span id="xdx_900_ecustom--TitleOfClassDescription_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_fKDQp_zIJXnntupWtc" title="Title of class, description">Series A Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember_zG3LVHkOQSN" style="text-align: right" title="Number of shares beneficially owned, shares">4,500,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember_zdY9NmtkNDh6" style="text-align: right" title="Percent of class">100.00</td><td style="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">(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_903_eus-gaap--PreferredStockVotingRights_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zxYXR1IKZj78" 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_90B_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20161212__20161212__srt--TitleOfIndividualAxis__custom--MitchellEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zCAZVdUTOW8c" title="Number of shares issued for services, shares">2,600,000, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20161212__20161212__srt--TitleOfIndividualAxis__custom--ImranFirozMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_ztYhGYx4AW35" title="Number of shares issued for services, shares">400,000, and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20161212__20161212__srt--TitleOfIndividualAxis__custom--FelixRHongMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zQdqkALfxeYh" 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_90A_eus-gaap--PreferredStockSharesIssued_iI_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zQDmzWakUSXh" title="Preferred stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_eus-gaap--PreferredStockSharesOutstanding_iI_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zjTYiZTjrjJ" 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"> </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; width: 0.25in">(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_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230101__20230131__srt--TitleOfIndividualAxis__custom--MitchellEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zjpNQ2fLsq7i" title="Shares transferred">1,100,000 and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230101__20230131__srt--TitleOfIndividualAxis__custom--ImranFirozMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zN8JCYNuAJL2" title="Shares transferred">400,000 shares to Gope S. Kundnani, the Director of the Company. As of September 30, 2023, the Company had <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_eus-gaap--PreferredStockSharesIssued_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zovw4uI26SI3" title="Preferred stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90A_eus-gaap--PreferredStockSharesOutstanding_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zgUKiIoiVlvi" 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_90D_eus-gaap--PreferredStockSharesIssued_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--MitchellEaglsteinMember_z4cNe9x2xB54" title="Preferred stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_eus-gaap--PreferredStockSharesOutstanding_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--MitchellEaglsteinMember_zXs96uOqa4af" title="Preferred stock, shares outstanding">1,500,000, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_eus-gaap--PreferredStockSharesIssued_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_zQQA9g87wTs" title="Preferred stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_906_eus-gaap--PreferredStockSharesOutstanding_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_z0dE1SbCPuj7" title="Preferred stock, shares outstanding">1,500,000, and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_901_eus-gaap--PreferredStockSharesIssued_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--HongHoldingMember_zytNIsc5tp6f" title="Preferred stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_eus-gaap--PreferredStockSharesOutstanding_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--HongHoldingMember_zj4drgat03xi" 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_z0Yj259zfGOg" 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_zSJg4yjpmIHa" 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_zpkefZXO2lDd" 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_zSubu8mhB2X4" 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_zzcsri5jIURh" 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_z74UDeFKqB3k" title="Number of shares issued during period">1,000,000 shares of Series A Preferred Stock of the Company issued to Felix R Hong. NOTE 9. STOCKHOLDERS’ EQUITY (DEFICIT) (continued) Series B Preferred Stock – Beneficial Ownership <p id="xdx_892_eus-gaap--ScheduleOfStockByClassTextBlock_hus-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zlYOyuR5ELab" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The percentages below are calculated based on <span id="xdx_907_eus-gaap--PreferredStockSharesOutstanding_iI_pid_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zJvNTVfb7Es2" title="Preferred stock, shares outstanding">2,371,844 shares of our Series B Preferred Stock issued and outstanding for the period ended March 31, 2026. SCHEDULE OF SERIES B PREFERRED STOCK <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="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Name and Address(1)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Title of Class (6)</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of Shares Beneficially Owned</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Percent of Class</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 42%; text-align: left">Alchemy Prime Holdings Ltd.</td><td style="width: 2%"> </td> <td style="width: 16%; text-align: center"><span id="xdx_90D_ecustom--TitleOfClassDescription_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlchemyPrimeHoldingsLtdMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zMapALXNE5Gb" title="Title of class, description">Series B Preferred</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlchemyPrimeHoldingsLtdMember_zcRcOhXfeCy5" style="width: 16%; text-align: right" title="Number of shares beneficially owned, value">1,800,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlchemyPrimeHoldingsLtdMember_zIsG2ubwf1K8" style="width: 16%; text-align: right" title="Percent of class">75.90</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Gope S. Kundnani</td><td> </td> <td style="text-align: center"><span id="xdx_90C_ecustom--TitleOfClassDescription_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_z4J7eAKgCfE9" title="Title of class, description">Series B Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember_zoBld0JJ9u3b" style="text-align: right" title="Number of shares beneficially owned, value">191,844</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember_zYfNOr5COhmd" style="text-align: right" title="Percent of class">8.09</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Mitchell M. Eaglstein</td><td> </td> <td style="text-align: center"><span id="xdx_90F_ecustom--TitleOfClassDescription_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchellMEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zEy6bOrjb6ve" title="Title of class, description">Series B Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchellMEaglsteinMember_zAvx3gplluL" style="text-align: right" title="Number of shares beneficially owned, value">150,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchellMEaglsteinMember_z9JlhEwFaRxd" style="text-align: right" title="Percent of class">6.32</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Imran Firoz</td><td> </td> <td style="text-align: center"><span id="xdx_909_ecustom--TitleOfClassDescription_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ImranFirozMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zvj2DDqnlSTa" title="Title of class, description">Series B Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ImranFirozMember_zcvipZiLb0D9" style="text-align: right" title="Number of shares beneficially owned, value">150,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ImranFirozMember_zERUGhxFHxs6" style="text-align: right" title="Percent of class">6.32</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">FRH Group</td><td> </td> <td style="text-align: center"><span id="xdx_901_ecustom--TitleOfClassDescription_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FRHGroupMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zxdBO7gxbHI7" title="Title of class, description">Series B Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FRHGroupMember_zi4cEET7zCG9" style="text-align: right" title="Number of shares beneficially owned, value">50,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FRHGroupMember_ztiv1mriKJj" style="text-align: right" title="Percent of class">2.11</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">William B. Barnett</td><td> </td> <td style="text-align: center"><span id="xdx_904_ecustom--TitleOfClassDescription_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WilliamBBarnettMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zx0pDX6mhCpg" title="Title of class, description">Series B Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WilliamBBarnettMember_zmfN0Yc4Efd1" style="text-align: right" title="Number of shares beneficially owned, value">10,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WilliamBBarnettMember_zvHOjBFKC8W6" style="text-align: right" title="Percent of class">0.42</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Susan E. Eaglstein</td><td> </td> <td style="text-align: center"><span id="xdx_90B_ecustom--TitleOfClassDescription_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SusanEEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zCVyF5YLEIck" title="Title of class, description">Series B Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SusanEEaglsteinMember_ze3j8cf7APMk" style="text-align: right" title="Number of shares beneficially owned, value">10,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SusanEEaglsteinMember_zUB2y1OziZbd" style="text-align: right" title="Percent of class">0.42</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Nicky G. Kundnani</td><td> </td> <td style="text-align: center"><span id="xdx_908_ecustom--TitleOfClassDescription_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NickyGKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zWhkOR3ahb84" title="Title of class, description">Series B Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NickyGKundnaniMember_zOOULI9hZZ26" style="text-align: right" title="Number of shares beneficially owned, value">10,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NickyGKundnaniMember_z5WbtFmD81ic" style="text-align: right" title="Percent of class">0.42</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Officers and Directors as a group (3 persons)</td><td> </td> <td style="text-align: center"><span id="xdx_90B_ecustom--TitleOfClassDescription_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zRqDU6oq807d" title="Title of class, description">Series B Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember_zJpQ22E1c7ze" style="text-align: right" title="Number of shares beneficially owned, value">2,291,844</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember_zZnMRjigmBA8" style="text-align: right" title="Percent of class">96.63</td><td style="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">(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_90F_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z40CvO9BBSKg" 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_908_eus-gaap--PreferredStockVotingRights_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zDVGDrQir9S" 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, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBCIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_eus-gaap--PreferredStockSharesIssued_iI_pid_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zLTQPxezfUqj" title="Preferred stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBCIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_901_eus-gaap--PreferredStockSharesOutstanding_iI_pid_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zzSYbzKySD22" title="Preferred stock, shares outstanding">2,371,844 Series B Preferred Stock represents a <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBCIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_ecustom--PreferredStockVotingRightsPercentage_pid_dp_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zTJ4Kd2xpOCi" title="Preferred stock, voting rights percentage">0.38% voting percentage on a fully diluted vote per share basis.</td></tr> </table> 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_zkGXtko6tbP6" 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_zVq0BikqYzn" title="Number of shares issued during period, value">2,538,000, for the purchase of <span id="xdx_908_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20231130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlchemyMarketsLtdMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zTlo91vXWpQc" 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_zI9PQIDmGAXc" 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_zaR19kfonA0g" 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_zYnSbisbsROd" 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_znibYF3L0FY2" 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_zPkDLwEr7DY5" 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_zvsJsoXefIag" 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_zvktaUMgt0b7" 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--WilliamBBarnettMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zVSNoEnNhybb" 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_zCXFeWrdrIdh" 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_zRxWAhnLtYdi" 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_z8txNAdHlHC8" 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_zZmKk4GhEXg1" 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_znRQTwlOeu27" 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_zT2E9M3VkKFf" 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_zwnwgKMyOCY" title="Number of shares issued during period">1.41 per share. On February 07, 2025, the Company issued <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250207__20250207__srt--TitleOfIndividualAxis__custom--NickyGKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zuJ7KZp1syI6" title="Number of shares issued for cash, shares">10,000 Series B preferred stock to Nicky G. Kundnani for services valued at $<span id="xdx_90C_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20250207__srt--TitleOfIndividualAxis__custom--NickyGKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zgojtNk6S5o" title="Number of shares issued during period">1.41 per share. Cross-Reference to Form 10-K/A For a complete history of the Company’s authorized share capital, common stock issuances, and preferred stock issuances, refer to Note 9 (Stockholders’ Equity (Deficit)) in the audited consolidated financial statements included in the Company’s Annual Report on Form 10-K/A for the fiscal year ended December 31, 2025, filed with the SEC on April 22, 2026.

260000000

250000000

0.0001

10000000

0.0001

250000000

500000000

96778105

0.6462

500000000

750000000

10000000

15000000

effect a reverse stock split of all outstanding shares of common stock in a ratio of not less than 1-for-10 and not more than 1-for-100, to be determined by the Board

3000000

0.0001

100

10000000

2371844

423084729

4500000

2371844

<p id="xdx_89F_eus-gaap--ScheduleOfStockByClassTextBlock_hus-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zpVTE5XP0K8e" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The percentages below are calculated based on <span id="xdx_908_eus-gaap--PreferredStockSharesOutstanding_iI_pid_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z2YorvrPXaX4" title="Preferred stock, shares outstanding">4,500,000 shares of our Series A Preferred Stock issued and outstanding for the period ended March 31, 2026. SCHEDULE OF SERIES A PREFERRED STOCK <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="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Name and Address(1)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Title of Class (4)</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of Shares Beneficially Owned</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Percent of Class</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 42%; text-align: left">Mitch Eaglstein</td><td style="width: 2%"> </td> <td style="width: 16%; text-align: center"><span id="xdx_90A_ecustom--TitleOfClassDescription_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_fKDQp_zSUOaZJxGOE9" title="Title of class, description">Series A Preferred</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchEaglsteinMember_z3NeKQh9FQmb" style="width: 16%; text-align: right" title="Number of shares beneficially owned, value">500,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchEaglsteinMember_zK3uzOUNatX" style="width: 16%; text-align: right" title="Percent of class">11.11</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Gope S. Kundnani (5)</td><td> </td> <td style="text-align: center"><span id="xdx_906_ecustom--TitleOfClassDescription_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_fKDQpKDUp_z4YNtW5JTfKi" title="Title of class, description">Series A Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember_fKDUp_zXlkLDRloIeg" style="text-align: right" title="Number of shares beneficially owned, value">4,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember_fKDUp_zxEhWk6Lcz73" style="text-align: right" title="Percent of class">88.89</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Officers and Directors as a group (2 persons)</td><td> </td> <td style="text-align: center"><span id="xdx_900_ecustom--TitleOfClassDescription_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_fKDQp_zIJXnntupWtc" title="Title of class, description">Series A Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember_zG3LVHkOQSN" style="text-align: right" title="Number of shares beneficially owned, shares">4,500,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember_zdY9NmtkNDh6" style="text-align: right" title="Percent of class">100.00</td><td style="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">(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_903_eus-gaap--PreferredStockVotingRights_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zxYXR1IKZj78" 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_90B_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20161212__20161212__srt--TitleOfIndividualAxis__custom--MitchellEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zCAZVdUTOW8c" title="Number of shares issued for services, shares">2,600,000, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20161212__20161212__srt--TitleOfIndividualAxis__custom--ImranFirozMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_ztYhGYx4AW35" title="Number of shares issued for services, shares">400,000, and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20161212__20161212__srt--TitleOfIndividualAxis__custom--FelixRHongMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zQdqkALfxeYh" 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_90A_eus-gaap--PreferredStockSharesIssued_iI_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zQDmzWakUSXh" title="Preferred stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_eus-gaap--PreferredStockSharesOutstanding_iI_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zjTYiZTjrjJ" 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"> </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; width: 0.25in">(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_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230101__20230131__srt--TitleOfIndividualAxis__custom--MitchellEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zjpNQ2fLsq7i" title="Shares transferred">1,100,000 and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230101__20230131__srt--TitleOfIndividualAxis__custom--ImranFirozMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zN8JCYNuAJL2" title="Shares transferred">400,000 shares to Gope S. Kundnani, the Director of the Company. As of September 30, 2023, the Company had <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_eus-gaap--PreferredStockSharesIssued_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zovw4uI26SI3" title="Preferred stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90A_eus-gaap--PreferredStockSharesOutstanding_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zgUKiIoiVlvi" 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_90D_eus-gaap--PreferredStockSharesIssued_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--MitchellEaglsteinMember_z4cNe9x2xB54" title="Preferred stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_eus-gaap--PreferredStockSharesOutstanding_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--MitchellEaglsteinMember_zXs96uOqa4af" title="Preferred stock, shares outstanding">1,500,000, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_eus-gaap--PreferredStockSharesIssued_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_zQQA9g87wTs" title="Preferred stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_906_eus-gaap--PreferredStockSharesOutstanding_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_z0dE1SbCPuj7" title="Preferred stock, shares outstanding">1,500,000, and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_901_eus-gaap--PreferredStockSharesIssued_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--HongHoldingMember_zytNIsc5tp6f" title="Preferred stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_eus-gaap--PreferredStockSharesOutstanding_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--HongHoldingMember_zj4drgat03xi" title="Preferred stock, shares outstanding">1,000,000 shares, respectively.</td></tr> </table>

4500000

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_zlYOyuR5ELab" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The percentages below are calculated based on <span id="xdx_907_eus-gaap--PreferredStockSharesOutstanding_iI_pid_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zJvNTVfb7Es2" title="Preferred stock, shares outstanding">2,371,844 shares of our Series B Preferred Stock issued and outstanding for the period ended March 31, 2026. SCHEDULE OF SERIES B PREFERRED STOCK <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="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Name and Address(1)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Title of Class (6)</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of Shares Beneficially Owned</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Percent of Class</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 42%; text-align: left">Alchemy Prime Holdings Ltd.</td><td style="width: 2%"> </td> <td style="width: 16%; text-align: center"><span id="xdx_90D_ecustom--TitleOfClassDescription_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlchemyPrimeHoldingsLtdMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zMapALXNE5Gb" title="Title of class, description">Series B Preferred</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlchemyPrimeHoldingsLtdMember_zcRcOhXfeCy5" style="width: 16%; text-align: right" title="Number of shares beneficially owned, value">1,800,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlchemyPrimeHoldingsLtdMember_zIsG2ubwf1K8" style="width: 16%; text-align: right" title="Percent of class">75.90</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Gope S. Kundnani</td><td> </td> <td style="text-align: center"><span id="xdx_90C_ecustom--TitleOfClassDescription_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_z4J7eAKgCfE9" title="Title of class, description">Series B Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember_zoBld0JJ9u3b" style="text-align: right" title="Number of shares beneficially owned, value">191,844</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember_zYfNOr5COhmd" style="text-align: right" title="Percent of class">8.09</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Mitchell M. Eaglstein</td><td> </td> <td style="text-align: center"><span id="xdx_90F_ecustom--TitleOfClassDescription_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchellMEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zEy6bOrjb6ve" title="Title of class, description">Series B Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchellMEaglsteinMember_zAvx3gplluL" style="text-align: right" title="Number of shares beneficially owned, value">150,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchellMEaglsteinMember_z9JlhEwFaRxd" style="text-align: right" title="Percent of class">6.32</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Imran Firoz</td><td> </td> <td style="text-align: center"><span id="xdx_909_ecustom--TitleOfClassDescription_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ImranFirozMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zvj2DDqnlSTa" title="Title of class, description">Series B Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ImranFirozMember_zcvipZiLb0D9" style="text-align: right" title="Number of shares beneficially owned, value">150,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ImranFirozMember_zERUGhxFHxs6" style="text-align: right" title="Percent of class">6.32</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">FRH Group</td><td> </td> <td style="text-align: center"><span id="xdx_901_ecustom--TitleOfClassDescription_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FRHGroupMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zxdBO7gxbHI7" title="Title of class, description">Series B Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FRHGroupMember_zi4cEET7zCG9" style="text-align: right" title="Number of shares beneficially owned, value">50,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FRHGroupMember_ztiv1mriKJj" style="text-align: right" title="Percent of class">2.11</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">William B. Barnett</td><td> </td> <td style="text-align: center"><span id="xdx_904_ecustom--TitleOfClassDescription_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WilliamBBarnettMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zx0pDX6mhCpg" title="Title of class, description">Series B Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WilliamBBarnettMember_zmfN0Yc4Efd1" style="text-align: right" title="Number of shares beneficially owned, value">10,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WilliamBBarnettMember_zvHOjBFKC8W6" style="text-align: right" title="Percent of class">0.42</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Susan E. Eaglstein</td><td> </td> <td style="text-align: center"><span id="xdx_90B_ecustom--TitleOfClassDescription_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SusanEEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zCVyF5YLEIck" title="Title of class, description">Series B Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SusanEEaglsteinMember_ze3j8cf7APMk" style="text-align: right" title="Number of shares beneficially owned, value">10,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SusanEEaglsteinMember_zUB2y1OziZbd" style="text-align: right" title="Percent of class">0.42</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Nicky G. Kundnani</td><td> </td> <td style="text-align: center"><span id="xdx_908_ecustom--TitleOfClassDescription_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NickyGKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zWhkOR3ahb84" title="Title of class, description">Series B Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NickyGKundnaniMember_zOOULI9hZZ26" style="text-align: right" title="Number of shares beneficially owned, value">10,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NickyGKundnaniMember_z5WbtFmD81ic" style="text-align: right" title="Percent of class">0.42</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Officers and Directors as a group (3 persons)</td><td> </td> <td style="text-align: center"><span id="xdx_90B_ecustom--TitleOfClassDescription_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zRqDU6oq807d" title="Title of class, description">Series B Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember_zJpQ22E1c7ze" style="text-align: right" title="Number of shares beneficially owned, value">2,291,844</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember_zZnMRjigmBA8" style="text-align: right" title="Percent of class">96.63</td><td style="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">(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_90F_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z40CvO9BBSKg" 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_908_eus-gaap--PreferredStockVotingRights_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zDVGDrQir9S" 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, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBCIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_eus-gaap--PreferredStockSharesIssued_iI_pid_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zLTQPxezfUqj" title="Preferred stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBCIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_901_eus-gaap--PreferredStockSharesOutstanding_iI_pid_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zzSYbzKySD22" title="Preferred stock, shares outstanding">2,371,844 Series B Preferred Stock represents a <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBCIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_ecustom--PreferredStockVotingRightsPercentage_pid_dp_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zTJ4Kd2xpOCi" title="Preferred stock, voting rights percentage">0.38% voting percentage on a fully diluted vote per share basis.</td></tr> </table>

2371844

Series B Preferred

1800000

0.7590

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

2371844

0.0038

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

NOTE 10. WARRANTS As of March 31, 2026, and December 31, 2025, the Company had no outstanding warrants. There were no warrant issuances, exercises, or expirations during the three months ended March 31, 2026.

NOTE 11. COMPREHENSIVE INCOME The Company’s other comprehensive income (“OCI”) comprises foreign currency translation adjustments from subsidiaries that do not use the U.S. dollar as their functional currency. The following table shows the changes in accumulated other comprehensive income (loss) (“AOCI”) by component for the three months ended March 31, 2026, and 2025: SCHEDULE OF CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Accumulated Comprehensive Income:</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Cumulative Foreign Currency Translation</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; font-weight: bold; padding-bottom: 2.5pt">Balance as of December 31, 2024</td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_98B_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iS_c20250101__20250331_zlC6hK9a6nXf" style="border-bottom: Black 2.5pt double; width: 16%; font-weight: bold; text-align: right" title="Accumulated comprehensive income (loss), beginning balance">(72,781</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left">) </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other comprehensive income (loss), attributed to ADS</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250101__20250331__dei--LegalEntityAxis__custom--ADSMember_zktwldGkmCu3" style="text-align: right" title="Other comprehensive income (loss) attributed to ADS">5,281</td><td style="text-align: left"></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other comprehensive income (loss), attributed to AML</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250101__20250331__dei--LegalEntityAxis__custom--AMLMember_zwbCwfqRMsN8" style="text-align: right" title="Other comprehensive income (loss) attributed to ADS">222,617</td><td style="text-align: left"></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other comprehensive income (loss), attributed to APL</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250101__20250331__dei--LegalEntityAxis__custom--APLMember_zO7qWwp5wQH7" style="text-align: right" title="Other comprehensive income (loss), attributed">(34,862</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other comprehensive income (loss), attributed to ATECH</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250101__20250331__dei--LegalEntityAxis__custom--ATECHMember_zQF1ioTarzLd" style="border-bottom: Black 1pt solid; text-align: right" title="Other comprehensive income (loss), attributed">371</td><td style="padding-bottom: 1pt; text-align: left"></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total other comprehensive income (loss)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent_c20250101__20250331_zxftNzE4ZLc6" style="border-bottom: Black 1pt solid; text-align: right" title="Total other comprehensive income (loss)">193,407</td><td style="padding-bottom: 1pt; text-align: left"></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance as of March 31, 2025</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98D_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iE_c20250101__20250331_zq4kEF8Dgqyg" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Accumulated comprehensive income (loss), ending balance">120,626</td><td style="padding-bottom: 2.5pt; 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"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Accumulated Comprehensive Income:</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Cumulative Foreign Currency Translation</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; font-weight: bold; padding-bottom: 2.5pt">Balance as of December 31, 2025</td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_98C_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iS_c20260101__20260331_ztysbVRTxo6l" style="border-bottom: Black 2.5pt double; width: 16%; font-weight: bold; text-align: right" title="Accumulated comprehensive income (loss), beginning balance">296,257</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other comprehensive income (loss), attributed to ADS</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20260101__20260331__dei--LegalEntityAxis__custom--ADSMember_zQaCOyT63uQa" style="text-align: right" title="Other comprehensive income (loss) attributed to ADS">2,096</td><td style="text-align: left"></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other comprehensive income (loss), attributed to AML</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20260101__20260331__dei--LegalEntityAxis__custom--AMLMember_zAY0svUEswGi" style="text-align: right" title="Other comprehensive income (loss) attributed to ADS">(63,033</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other comprehensive income (loss), attributed to APL</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20260101__20260331__dei--LegalEntityAxis__custom--APLMember_zYrf8Lso1WB3" style="text-align: right" title="Other comprehensive income (loss), attributed">(30,331</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other comprehensive income (loss), attributed to ATECH</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20260101__20260331__dei--LegalEntityAxis__custom--ATECHMember_zoA2BavuH9jl" style="border-bottom: Black 1pt solid; text-align: right" title="Other comprehensive income (loss), attributed">(17,918</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Other comprehensive income (loss), attributed to AIL</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20260101__20260331__dei--LegalEntityAxis__custom--AILMember_zFmrI5qlVQH6" style="border-bottom: Black 1pt solid; text-align: right" title="Other comprehensive income (loss), attributed">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Total other comprehensive income (loss)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent_c20260101__20260331_zkpjTqYDcdLd" style="border-bottom: Black 1pt solid; text-align: right" title="Total other comprehensive income (loss)">(109,185</td><td style="padding-bottom: 1pt; text-align: left">) </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Other comprehensive income (loss) attributable to noncontrolling interest </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right" title="Total other comprehensive income (loss)"><p id="xdx_98C_eus-gaap--OtherComprehensiveIncomeLossTaxPortionAttributableToNoncontrollingInterest_c20260101__20260331_zELG6F79OYd5" style="margin: 0" title="Other comprehensive income (loss) attributable to noncontrolling interest">(1,027</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance as of March 31, 2026</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_981_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iE_c20260101__20260331_zogzXvHCzYM" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Accumulated comprehensive income (loss), ending balance">186,045</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> 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 $<span id="xdx_90D_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToNoncontrollingInterest_iN_di_c20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--NoncontrollingInterestMember_zS30aV3r4oF8" title="Foreign currency translation - NCI">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).

The following table shows the changes in accumulated other comprehensive income (loss) (“AOCI”) by component for the three months ended March 31, 2026, and 2025: SCHEDULE OF CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Accumulated Comprehensive Income:</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Cumulative Foreign Currency Translation</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; font-weight: bold; padding-bottom: 2.5pt">Balance as of December 31, 2024</td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_98B_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iS_c20250101__20250331_zlC6hK9a6nXf" style="border-bottom: Black 2.5pt double; width: 16%; font-weight: bold; text-align: right" title="Accumulated comprehensive income (loss), beginning balance">(72,781</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left">) </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other comprehensive income (loss), attributed to ADS</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250101__20250331__dei--LegalEntityAxis__custom--ADSMember_zktwldGkmCu3" style="text-align: right" title="Other comprehensive income (loss) attributed to ADS">5,281</td><td style="text-align: left"></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other comprehensive income (loss), attributed to AML</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250101__20250331__dei--LegalEntityAxis__custom--AMLMember_zwbCwfqRMsN8" style="text-align: right" title="Other comprehensive income (loss) attributed to ADS">222,617</td><td style="text-align: left"></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other comprehensive income (loss), attributed to APL</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250101__20250331__dei--LegalEntityAxis__custom--APLMember_zO7qWwp5wQH7" style="text-align: right" title="Other comprehensive income (loss), attributed">(34,862</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other comprehensive income (loss), attributed to ATECH</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250101__20250331__dei--LegalEntityAxis__custom--ATECHMember_zQF1ioTarzLd" style="border-bottom: Black 1pt solid; text-align: right" title="Other comprehensive income (loss), attributed">371</td><td style="padding-bottom: 1pt; text-align: left"></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total other comprehensive income (loss)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent_c20250101__20250331_zxftNzE4ZLc6" style="border-bottom: Black 1pt solid; text-align: right" title="Total other comprehensive income (loss)">193,407</td><td style="padding-bottom: 1pt; text-align: left"></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance as of March 31, 2025</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98D_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iE_c20250101__20250331_zq4kEF8Dgqyg" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Accumulated comprehensive income (loss), ending balance">120,626</td><td style="padding-bottom: 2.5pt; 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"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Accumulated Comprehensive Income:</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Cumulative Foreign Currency Translation</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; font-weight: bold; padding-bottom: 2.5pt">Balance as of December 31, 2025</td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_98C_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iS_c20260101__20260331_ztysbVRTxo6l" style="border-bottom: Black 2.5pt double; width: 16%; font-weight: bold; text-align: right" title="Accumulated comprehensive income (loss), beginning balance">296,257</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other comprehensive income (loss), attributed to ADS</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20260101__20260331__dei--LegalEntityAxis__custom--ADSMember_zQaCOyT63uQa" style="text-align: right" title="Other comprehensive income (loss) attributed to ADS">2,096</td><td style="text-align: left"></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other comprehensive income (loss), attributed to AML</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20260101__20260331__dei--LegalEntityAxis__custom--AMLMember_zAY0svUEswGi" style="text-align: right" title="Other comprehensive income (loss) attributed to ADS">(63,033</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other comprehensive income (loss), attributed to APL</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20260101__20260331__dei--LegalEntityAxis__custom--APLMember_zYrf8Lso1WB3" style="text-align: right" title="Other comprehensive income (loss), attributed">(30,331</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other comprehensive income (loss), attributed to ATECH</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20260101__20260331__dei--LegalEntityAxis__custom--ATECHMember_zoA2BavuH9jl" style="border-bottom: Black 1pt solid; text-align: right" title="Other comprehensive income (loss), attributed">(17,918</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Other comprehensive income (loss), attributed to AIL</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20260101__20260331__dei--LegalEntityAxis__custom--AILMember_zFmrI5qlVQH6" style="border-bottom: Black 1pt solid; text-align: right" title="Other comprehensive income (loss), attributed">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Total other comprehensive income (loss)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent_c20260101__20260331_zkpjTqYDcdLd" style="border-bottom: Black 1pt solid; text-align: right" title="Total other comprehensive income (loss)">(109,185</td><td style="padding-bottom: 1pt; text-align: left">) </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Other comprehensive income (loss) attributable to noncontrolling interest </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right" title="Total other comprehensive income (loss)"><p id="xdx_98C_eus-gaap--OtherComprehensiveIncomeLossTaxPortionAttributableToNoncontrollingInterest_c20260101__20260331_zELG6F79OYd5" style="margin: 0" title="Other comprehensive income (loss) attributable to noncontrolling interest">(1,027</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance as of March 31, 2026</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_981_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iE_c20260101__20260331_zogzXvHCzYM" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Accumulated comprehensive income (loss), ending balance">186,045</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

-72781

5281

222617

-34862

371

193407

120626

296257

2096

-63033

-30331

-17918

-109185

-1027

186045

-1027

296257

NOTE 12. NONCONTROLLING INTEREST Basis of presentation. Noncontrolling interest (“NCI”) represents the equity in consolidated subsidiaries that is not attributable, directly or indirectly, to the Company. The Company consolidates entities in which it holds a controlling financial interest and reports the portion of net income (loss), other comprehensive income (loss), and net assets attributable to the minority owners as noncontrolling interest in accordance with ASC 810, Consolidation. NCI is presented within total stockholders’ equity (deficit) on the consolidated balance sheets, separately from the equity attributable to the stockholders of FDCTech, Inc., and net income (loss) and comprehensive income (loss) attributable to NCI are presented separately on the face of the consolidated statements of operations and of comprehensive income (loss). Transactions with noncontrolling interest holders that do not result in a loss of control are accounted for as equity transactions, with no gain or loss recognized in net income; any difference between consideration and the carrying amount of the NCI acquired or relinquished is recognized directly in additional paid-in capital. Subsidiaries with noncontrolling interests. The Company’s noncontrolling interests consist of the <span id="xdx_90B_eus-gaap--MinorityInterestOwnershipPercentageByNoncontrollingOwners_iI_pid_dp_uPure_c20251029__srt--OwnershipAxis__custom--ADSMember_zhh5IfpuCruk" title="Noncontrolling interests percentage">49% minority interest in AD Advisory Services Pty Ltd. (“ADS”), held since the Company obtained control of ADS, and a <span id="xdx_906_eus-gaap--MinorityInterestOwnershipPercentageByNoncontrollingOwners_iI_pid_dp_uPure_c20251029__srt--OwnershipAxis__custom--AILMember_zTAGsOItfGDj" title="Noncontrolling interests percentage">0.1% interest in Alchemy International Ltd. (“AIL”) arising from the Company’s consolidation of AIL effective October 29, 2025. The Company holds a controlling financial interest in each of these subsidiaries and consolidates their results, attributing the proportionate share of their earnings, other comprehensive income (loss), and net assets to the noncontrolling interest holders. No noncontrolling interest is recognized for wholly owned subsidiaries. NOTE 12. NONCONTROLLING INTEREST (continued) Changes in noncontrolling interest. The carrying amount of noncontrolling interest was $<span id="xdx_908_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iI_c20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--NoncontrollingInterestMember_z6p9pUD6Hxa7" title="Noncontrolling interest">16,820 at December 31, 2024. During the three months ended March 31, 2025 (restated), the Company attributed net income of $<span id="xdx_90A_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_c20250101__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--NoncontrollingInterestMember_zsndOx4XSDG4" title="Net (income) loss attributable to noncontrolling interest">21,310 and foreign currency translation attributable to NCI of $<span id="xdx_905_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToNoncontrollingInterest_iN_di_c20250101__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--NoncontrollingInterestMember_zN9tcyQvSpmd" title="Foreign currency translation - NCI">(23,931), changing the balance to $<span id="xdx_90B_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iI_c20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--NoncontrollingInterestMember_zbIErbgTTZq5" title="Noncontrolling interest">14,199 at March 31, 2025. The carrying amount of noncontrolling interest was $<span id="xdx_90A_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iI_c20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--NoncontrollingInterestMember_zaxZZKCbYXP4" title="Noncontrolling interest">33,323 at December 31, 2025. During the three months ended March 31, 2026, the Company attributed net income of $<span id="xdx_902_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_c20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--NoncontrollingInterestMember_zjO5n8gsif21" title="Net (income) loss attributable to noncontrolling interest">6,241 and foreign currency translation attributable to NCI of $<span id="xdx_905_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToNoncontrollingInterest_iN_di_c20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--NoncontrollingInterestMember_zhv5sWaowQu7" title="Foreign currency translation - NCI">1,027, resulting in a noncontrolling interest balance of $<span id="xdx_905_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iI_c20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--NoncontrollingInterestMember_zPbrjcQdt4tl" title="Noncontrolling interest">40,591 at March 31, 2026. Foreign currency translation attributable to NCI represents the noncontrolling holders’ proportionate share of the cumulative translation adjustment arising on consolidation of the Company’s foreign subsidiaries. The noncontrolling interest balances rolled forward above tie to the noncontrolling interest reported within stockholders’ equity (deficit) on the consolidated balance sheets and to the consolidated statements of stockholders’ equity (deficit). The following table presents the activity in the noncontrolling interest balance for the three months ended March 31, 2026 and 2025: SCHEDULE OF NONCONTROLLING INTEREST <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-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--NoncontrollingInterestMember_zumPmC92iOn5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three Months Ended March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20250101__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--NoncontrollingInterestMember_zp3yaiMPLop7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three Months Ended March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iS_zbOhNoA8cAM8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Balance, beginning of period</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">33,323</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">16,820</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_z1Wzlh1w4Bwe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net income (loss) attributable to NCI</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,241</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,310</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToNoncontrollingInterest_iN_di_zHEJtZ4ETiy9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign currency translation — NCI</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,027</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(23,931</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iE_zeRnlc9uyXz7" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Balance, end of period</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">40,591</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">14,199</td><td style="font-weight: bold; text-align: left"> </td></tr> </table>

0.49

0.001

16820

21310

23931

14199

33323

6241

-1027

40591

The following table presents the activity in the noncontrolling interest balance for the three months ended March 31, 2026 and 2025: SCHEDULE OF NONCONTROLLING INTEREST <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-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--NoncontrollingInterestMember_zumPmC92iOn5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three Months Ended March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20250101__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--NoncontrollingInterestMember_zp3yaiMPLop7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three Months Ended March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iS_zbOhNoA8cAM8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Balance, beginning of period</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">33,323</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">16,820</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_z1Wzlh1w4Bwe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net income (loss) attributable to NCI</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,241</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,310</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToNoncontrollingInterest_iN_di_zHEJtZ4ETiy9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign currency translation — NCI</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,027</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(23,931</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iE_zeRnlc9uyXz7" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Balance, end of period</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">40,591</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">14,199</td><td style="font-weight: bold; text-align: left"> </td></tr> </table>

33323

16820

6241

21310

-1027

23931

40591

14199

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.

NOTE 14. SUBSEQUENT EVENTS AIL Seller’s Note The maturity of the $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 <span id="xdx_906_eus-gaap--MinorityInterestOwnershipPercentageByParent_iI_dp_uPure_c20260519__srt--OwnershipAxis__custom--AlchemyMarketsLtdMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z5XmJ4aS5R56" title="Ownership">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, 2026 (as included in the Original Filing), 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, and as of and for the three and nine months ended September 30, 2025, 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 will provide the required pro forma financial information and significant analyses in its SEC filings according to Rule 3-05 of Regulation S-X. The Company has evaluated all other events occurring after March 31, 2026, through the date of issuance of this Amendment and has concluded that no other material subsequent events have occurred that would require disclosure or adjustment to these condensed consolidated financial statements.

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 Director of the Company. 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.