| SCHEDULE OF NON CONTROLLING INTEREST |
The
following table presents the activity in the noncontrolling interest balance for the three and nine months ended September 30, 2025,
including the comparative roll-forward to December 31, 2024:
SCHEDULE
OF NON CONTROLLING INTEREST
| | |
Three
Months Ended September 30, 2025 | | |
Nine
Months Ended September 30, 2025 | | |
Year Ended December 31, 2024 | |
| Balance, beginning of period | |
$ | 41,608 | | |
$ | 16,820 | | |
$ | 38,939 | |
| Net income (loss) attributable to NCI | |
| 79,765 | | |
| 113,542 | | |
| (10,958 | ) |
| Foreign currency translation — NCI | |
| (35,476 | ) | |
| (44,465 | ) | |
| (11,161 | ) |
| Balance, end of period | |
$ | 85,897 | | |
$ | 85,897 | | |
$ | 16,820 | |
|
| SCHEDULE OF CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME |
The
following table shows the changes in AOCI by component for the three months ending September 30, 2025, and 2024:
SCHEDULE
OF CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME
| Accumulated
Comprehensive Income: | |
Cumulative Foreign Currency Translation | |
| Balance as of
June 30, 2024 | |
$ | (19,712 | ) |
| Other comprehensive income/(loss),
ADS | |
| 4,367 | |
| Other comprehensive income/(loss),
AML | |
| 92,172 | |
| Other comprehensive income/(loss),
APL | |
| 59,646 | |
| Other comprehensive income/(loss),
ATECH | |
| 3,119 | |
| Total
other comprehensive income/(loss) | |
$ | 159,304 | |
| Balance
as of September 30, 2024 | |
$ | 139,592 | |
| | |
| | |
| Balance as of June 30, 2025 | |
$ | 264,654 | |
| Other comprehensive income/(loss),
ADS | |
| 3,522 | |
| Other comprehensive income/(loss),
AML | |
| 22,185 | |
| Other comprehensive income/(loss),
APL | |
| (1,536 | ) |
| Other comprehensive income/(loss),
ATECH | |
| (265,022 | ) |
| Total
other comprehensive income/(loss) | |
$ | (240,851 | ) |
| Balance
as of September 30, 2025 | |
$ | 23,803 | |
The
following table shows the changes in AOCI by component for the nine months ending September 30, 2025, and 2024:
| Accumulated
Comprehensive Income: | |
Cumulative Foreign Currency Translation | |
| Balance as of
December 31, 2023 | |
$ | 225,228 | |
| Other comprehensive income/(loss),
ADS | |
| 17,469 | |
| Other comprehensive income/(loss),
AML | |
| (152,765 | ) |
| Other comprehensive income/(loss),
APL | |
| 46,393 | |
| Other
comprehensive income/(loss), ATECH | |
| 3,267 | |
| Total
other comprehensive income/(loss) | |
$ | (85,636 | ) |
| Balance
as of September 30, 2024 | |
$ | 139,592 | |
| | |
| | |
| Balance as of December 31,
2024 | |
$ | (72,781 | ) |
| Other comprehensive income/(loss),
ADS | |
| 14,518 | |
| Other comprehensive income/(loss),
AML | |
| 375,066 | |
| Other comprehensive income/(loss),
APL | |
| (14,507 | ) |
| Other comprehensive income/(loss),
ATECH | |
| (278,493 | ) |
| Total
other comprehensive income/(loss) | |
$ | 96,584 | |
| Balance
as of September 30, 2025 | |
$ | 23,803 | |
|