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10-Q/A true 2025-09-30 2025 false 000-56338 FDCTECH, INC. DE 81-1265459 200 Spectrum Center Drive Suite 300 Irvine CA 92618 (877) 445-6047 Common Stock, par value $0.0001 FDCT Yes Yes Non-accelerated Filer true true false false 0.0001 423084729 This Amendment No. 1 on Form 10-Q/A (the “Amendment”) to the Quarterly Report on Form 10-Q of FDCTech, Inc. (the “Company”) for the three and nine months ended September 30, 2025 (the “Original Filing”), as filed with the Securities and Exchange Commission (“SEC”) on November 13, 2025, is being filed to restate the Company’s previously issued condensed consolidated financial statements for the three and nine months ended September 30, 2025, and the comparative period. As previously disclosed in a Current Report on Form 8-K filed by the Company on June 8, 2026, the Board of Directors of the Company, after consultation with management and the Company’s independent registered public accounting firm, concluded that the Company’s previously issued unaudited condensed consolidated financial statements as of and for the three and nine months ended September 30, 2025 should no longer be relied upon because of errors in those financial statements. The Company is filing this Amendment to restate the affected financial statements in accordance with Accounting Standards Codification (“ASC”) Topic 250, “Accounting Changes and Error Corrections.” This Amendment amends and restates Items 1, 2, and 4 of Part I of the Original Filing. The restatement adjustments are described in detail in Note 2 (Restatement of Previously Issued Financial Statements) to the unaudited condensed consolidated financial statements included in this Amendment. The principal restatement items relate to: (i) reclassification of a subscription receivable from current assets to a contra-equity account; (ii) recognition of 500,000 shares of common stock issued in October 2021 that were not previously recorded in the Company’s share register; (iii) separate presentation of restricted cash representing client funds segregated under regulatory requirements; (iv) correction of the noncontrolling interest walk in accordance with ASC 810-10; (v) correction of the allocation of accumulated other comprehensive income in accordance with ASC 220-10; and (vi) reclassification of the AIL acquisition from a third-party business combination under ASC 805 to a transaction between entities under common control in accordance with ASC 805-50, reflecting Mr. Gope S. Kundnani’s control of both the Company and Sync Capital Limited, the seller; (vii) the reclassification of cost of sales of Alchemytech Ltd. (“ATECH”) from the Technology & software segment to the Brokerage segment; and (viii) the reclassification from “Cash” of $3,500,000 of client funds of Alchemy Prime Limited (“APL”) and $3,574,201 (€3,453,334) of external third-party assets held by Alchemy Markets Ltd. (“AML”), aggregating $7,074,201, to “Restricted cash — client funds (segregated)” with corresponding recognition in “Client funds payable”; and (ix) corrections to the classification of operating expenses and other income (expense) and a $31,000 revenue cut-off correction, which changed net income (loss) for the three and nine months ended September 30, 2025 as described in Note 2. In addition, this Amendment expands the disclosure of legal proceedings in (i) the notes to the unaudited condensed consolidated financial statements, (ii) Item 2, Management’s Discussion and Analysis of Financial Condition and Results of Operations, and (iii) Part II, Item 1, Legal Proceedings, to describe matters that existed as of September 30, 2025 and developments thereafter through the date of this Amendment, which were not disclosed in the Original Filing. These expanded legal proceedings disclosures supplement, but do not modify, the financial statements being restated. Concurrently with this Amendment, the Company has filed Amendment No. 2 to its Annual Report on Form 10-K for the fiscal year ended December 31, 2024, Amendment No. 2 to its Annual Report on Form 10-K for the fiscal year ended December 31, 2025, Amendment No. 2 to its Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2025, Amendment No. 1 to its Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2025, and Amendment No. 1 to its Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2026, each reflecting consistent restatement adjustments and legal proceedings disclosures. In accordance with Rule 12b-15 under the Securities Exchange Act of 1934, as amended, this Amendment includes currently-dated certifications from the Company’s Chief Executive Officer and Chief Financial Officer as required by Sections 302 and 906 of the Sarbanes-Oxley Act of 2002, filed as exhibits hereto. Except as expressly set forth in this Amendment, this Amendment does not, and does not purport to, amend, update, or restate any other information or disclosures contained in the Original Filing, or reflect any events occurring after the date of the Original Filing. Accordingly, this Amendment should be read in conjunction with the Company’s filings with the SEC subsequent to the Original Filing.

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NOTE 1. BUSINESS DESCRIPTION AND NATURE OF OPERATIONS Under Delaware laws, the founders incorporated the Company as Forex Development Corporation on January 21, 2016. On February 27, 2018, the Company changed its name to FDCTech, Inc. The name change reflects the Company’s commitment to expanding its products and services in the FX and financial markets for OTC brokers. The Company provides innovative and cost-efficient financial technology (‘fintech’) and business solutions to online OTC brokerages (“customers”). The Company is a financial technology company specializing in developing and delivering innovative software solutions and business services to the over-the-counter (OTC) brokerage and financial services industries. The company provides a range of proprietary and third-party technology solutions, including its flagship Condor Trading Technology, which supports multi-asset trading, risk management, and pricing for forex, equities, commodities, and digital assets. FDCTech follows a strategic growth model centered on acquiring, integrating, and scaling legacy financial services firms. Through its recent acquisitions, the company has expanded its global footprint in wealth management, brokerage, and financial advisory services. Key subsidiaries include: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">AD Advisory Services Pty Ltd. (ADS) – An Australian-regulated wealth management firm managing over 530 million in client assets with a network of 28 financial advisors.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Alchemy Markets Ltd. (AML) – A Malta-based investment firm regulated by the Malta Financial Services Authority (MFSA), offering trading services across multiple asset classes in various European markets.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Alchemy Prime Limited (APL) – A UK-based investment firm regulated by the Financial Conduct Authority (FCA), providing investment advisory and brokerage services.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">AlchemyTech Ltd. (ATECH) – A Cyprus-based technology, sales, and marketing service provider supporting the Company’s subsidiaries and affiliated companies.</td></tr> </table> FDCTech continues to drive innovation by developing next-generation trading platforms, such as the Condor Pro Multi-Asset Trading Platform, and expanding its market reach. The company remains committed to leveraging proprietary technology and regulatory expertise to enhance operational efficiencies and client engagement across global financial markets. Currently, we have three primary business segments: (1) Investment and Brokerage, (2) Wealth Management, and (3) Technology and Software Development. The Company is building a diversified global financial services company driven by proprietary Condor trading technologies, complementary regulatory licenses, and a proven executive team. The Company plans to acquire, integrate, transform, and scale legacy financial service companies. The Company believes its proprietary technology and software development capabilities allow legacy financial services companies immediate exposure to forex, stocks, ETFs, commodities, social/copy trading, and other high growth fintech markets. Completed Acquisitions On December 22, 2021, the Company entered into a Share Exchange Agreement (the “Agreement”) with AD Financial Services Pty Ltd, ACN 628 331 117, of Level 38, 71 Eagle Street, Brisbane, Queensland, Australia 4000 (“ADFP” or “Target”). According to the Agreement, the Company acquired <span id="xdx_90A_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20211222__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--ADFinancialServicesPtyLtdMember_zTxWLE0KtWL3" title="Business acquisition, percentage of voting interests acquired">51% of ADFP’s issued and outstanding shares of capital stock in exchange for <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pp0d_c20211222__20211222__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--ADAdvisoryServicePtyLtdMember_zENfGNRjHs83" title="Newly issued restricted common shares">45,000,000 (the “Consideration”) newly issued “restricted” common shares. The operating and licensed entity of ADFP is AD Advisory Services Pty Ltd. ADFP owns one hundred percent (<span id="xdx_900_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20211222__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ADAdvisoryServicePtyLtdMember_zqCNRhCGjhSl" title="Equity method investment ownership percentage">100%) equity interest in AD Advisory Services Pty Ltd (“ADS”). As a result, the Company is <span id="xdx_908_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20211222__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--ADFinancialServicesPtyLtdMember_zCKvni6G2eXa" title="Business acquisition, percentage of voting interests acquired">51% the owner of ADS. The Company closed the acquisition on December 22, 2021, and combined the financial statements of ADS in its annual report, 10-K, filed with the SEC on March 28, 2022. On December 31, 2022, the Company announced the sales purchase agreement (“Agreement”) under which the Company acquired a <span id="xdx_903_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20221231__us-gaap--TypeOfArrangementAxis__custom--SalesPurchaseAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--NewStarCapitalTradingLtdMember_zWZ97BGE62Zj" title="Business acquisition, percentage of voting interests acquired">50.10% equity interest in New Star Capital Trading Ltd., a British Virgin Island company (“New Star”) and its operating subsidiary Alchemy Markets Ltd. (“AML”), formerly known as NSFX Ltd (“NSFX”). AML is an investment firm regulated by the Malta Financial Services Authority (MFSA). The Company will assume a business acquisition loan liability of <span id="xdx_904_ecustom--BusinessAcquisitionLoanLiabilityToPurchaseControllingInterest_pp0p0_c20221231__20221231__us-gaap--TypeOfArrangementAxis__custom--SalesPurchaseAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--NewStarCapitalTradingLtdMember_ztHvTSgMmj8l" title="Business acquisition loan liability">350,000 to purchase the controlling interest in AML. To comply with the BVI Companies Act’s requirement for a change of ownership, the company amended the Agreement as of June 30, 2023. The Company closed the acquisition as of June 30, 2023, and consolidated the fair value of AML’s assets and liabilities from June 30, 2023. The Company completed the acquisition of the remaining <span id="xdx_90B_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20231130__us-gaap--BusinessAcquisitionAxis__custom--AlchemyMarketsLtdMember_zwq0nd01C6kl" title="Business acquisition, percentage of voting interests acquired">49.90% of the issued and outstanding shares of Alchemy Markets Holdings Ltd (Alchemy BVI), formerly known as New Star and its subsidiary AML on November 30, 2023 (“Acquisition Date”), from Alchemy Prime Holdings Ltd. (APHL), through an exchange for <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20231130__20231130__us-gaap--BusinessAcquisitionAxis__custom--AlchemyMarketsLtdMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zzfvP9yV3v5d" title="Number of shares acquired">833,621 Series B preferred convertible stocks (“Series B Preferred Stock”) valued at <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20231130__20231130__us-gaap--BusinessAcquisitionAxis__custom--AlchemyMarketsLtdMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zwtiSpWxifEk" title="Number of shares acquired value">$1,175,406. The Company completed the acquisition of <span id="xdx_902_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20231130__us-gaap--BusinessAcquisitionAxis__custom--AlchemyPrimeLtdMember_zKXzk28fIg06" title="Business acquisition, percentage of voting interests acquired">100.00% of the issued and outstanding shares of Alchemy Prime Limited (“APL”) on November 30, 2023 (“Acquisition Date”) from APHL, through an exchange for <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20231130__20231130__us-gaap--BusinessAcquisitionAxis__custom--AlchemyPrimeLtdMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z9dGrxaolfic" title="Number of shares acquired">966,379 Series B Preferred Stock valued at <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20231130__20231130__us-gaap--BusinessAcquisitionAxis__custom--AlchemyPrimeLtdMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zHtwDXxGOlS1" title="Number of shares acquired value">$1,362,594. Mr. Gope S. Kundnani (“Kundnani”) is the sole controlling shareholder, holding one hundred percent (<span id="xdx_90A_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20221231__us-gaap--BusinessAcquisitionAxis__custom--AlchemyPrimeLtdMember__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_zxDjgHp6ox71" title="Restricted common shares, percentage">100%) shareholding in APHL. NOTE 1. BUSINESS DESCRIPTION AND NATURE OF OPERATIONS (continued) Bank Acquisition Termination In April 2024, the Company terminated the letter of intent to acquire a community bank in Iowa. As part of the termination, the Company shall pay the community bank a sum of 100,000 in six equal installments of 15,000 and one final payment of 10,000 from April 2024 to November 2024. AlchemyTech Ltd. On March 19, 2024, the Company established Alchemytech Ltd. (ATECH), a Cypriot company. ATECH provides the Company’s subsidiaries and affiliate companies with information technology, sales, and marketing services. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Investment and Brokerage</td></tr> </table> Margin Brokerage (Europe) – Alchemy Markets Ltd. AML is an investment firm regulated by the Malta Financial Services Authority (MFSA). The MFSA authorizes AML to deal with its account (market maker) as a Category 3 licensed entity by the MFSA, receive and transmit orders for retail and professional clients, and hold and control clients’ money and assets. AML trading platform services in the English, French, German, Italian, and Arabic-speaking markets, whereby customers can trade in currency, commodity, equity, and digital assets-linked derivatives in real time. AML is authorized countries to do business include Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Liechtenstein, Malta, Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden. During the third quarter of the fiscal year ending December 31, 2024, AML acquired approximately 2,631 clients from Next Markets, transferring €<span id="xdx_90E_eus-gaap--BusinessCombinationConsiderationTransferred1_pn5n6_uEUR_c20240701__20240930__srt--ProductOrServiceAxis__custom--MarginBrokerageMember__srt--StatementGeographicalAxis__us-gaap--EuropeanUnionMember__us-gaap--BusinessAcquisitionAxis__custom--AlchemyMarketsLtdMember_zVdA1Lo5Tjf2" title="Transferring equity">5.6 million in client equity. The newly acquired clients are primarily German retail investors trading Contracts for Difference (CFDs) and equities through the Gettex exchange. This acquisition marks the Company’s official entry into the German retail market. AML acquired 35 clients from a Cypriot-based brokerage, transferring over <span id="xdx_903_eus-gaap--BusinessCombinationConsiderationTransferred1_c20240101__20241231__srt--ProductOrServiceAxis__custom--MarginBrokerageMember__us-gaap--BusinessAcquisitionAxis__custom--AlchemyMarketsLtdMember_z2FgKDPjQLD3" title="Transferring equity">800,000 in client equity. Most of these clients are French, helping the Company establish its foothold in the French market. AML has also secured authorization in terms of Article 6 of the Investment Services Act, Chapter 370 of the Laws of Malta, to offer equities and money market securities, enabling the Company to provide stocks and interest-yielding products. This authorization positions the Company to grow its asset base on deposits and expand its product portfolio. Margin Brokerage (UK) – Alchemy Prime Ltd. APL is an investment firm regulated by the Financial Conduct Authority (FCA). It provides investment advice, acts as an agent and principal, safeguards and administers assets in forex, equity, commodities, spread bets, and other financial assets, and is authorized to do business in several countries, including England, Scotland, Wales, and Northern Ireland. Margin Brokerage (Mauritius) – Prime Intermarket Group Eurasia On May 27, 2025, FDCTech, Inc. (the “Company”) formed a new wholly owned subsidiary, Prime Intermarket Group Eurasia (“PIG Eurasia”), incorporated in the Republic of Mauritius. PIG Eurasia is structured as a Private Company limited by shares and is regulated by the Financial Services Commission of Mauritius under the Companies Act. The subsidiary will operate under a SEC-2.1B Investment Dealer License (Full-Service Dealer, excluding Underwriting). At present, there PIG Eurasia has no operations. Investment and Brokerage consolidated revenues for the nine months ended September 30, 2025, and 2024 were <span id="xdx_901_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250101__20250930__srt--ProductOrServiceAxis__custom--MarginBrokerageMember__srt--StatementGeographicalAxis__country--GB__us-gaap--BusinessAcquisitionAxis__custom--AlchemyPrimeLtdMember_zNCmbeZPaqOi">8,938,912 and <span id="xdx_90D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240101__20240930__srt--ProductOrServiceAxis__custom--MarginBrokerageMember__srt--StatementGeographicalAxis__country--GB__us-gaap--BusinessAcquisitionAxis__custom--AlchemyPrimeLtdMember_zMfHu1qvl5x3">12,169,469, respectively. NOTE 1. BUSINESS DESCRIPTION AND NATURE OF OPERATIONS (continued) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Wealth Management – AD Advisory Services Pty Ltd.</td></tr> </table> On December 22, 2021, the Company entered into a Share Exchange Agreement (the “Agreement”) with AD Financial Services Pty Ltd ACN 628 331 117 of Level 38/71 Eagle St, Brisbane, Queensland, Australia, 4000 (“ADFP” or “Target”). According to the Agreement, the Company acquired a controlling interest of fifty-one percent (<span id="xdx_904_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20211222__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--ADFinancialServicesPtyLtdMember_zmrYJeMziJMg" title="Business acquisition, percentage of voting interests acquired">51.00%) of ADFP’s issued and outstanding shares of capital stock in exchange for <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pp0d_c20211222__20211222__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--ADAdvisoryServicePtyLtdMember_zgzvqnpgWjA7" title="Newly issued restricted common shares">45,000,000 (the “Consideration”) newly issued “restricted” common shares. The operating and licensed entity of ADFP is AD Advisory Services Pty Ltd. (“ADS”). ADFP owns one hundred percent (<span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20211222__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ADAdvisoryServicePtyLtdMember_z9EvDVOzA9G4" title="Equity method investment ownership percentage">100.00%) equity interest in ADS. As a result, the Company owns <span id="xdx_90A_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20211222__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--ADFinancialServicesPtyLtdMember_ziLi0QWtvuuc" title="Business acquisition, percentage of voting interests acquired">51.00% of ADS. The Company closed the acquisition on December 22, 2021, and combined the financial statements of ADS in its annual report, 10-K, filed with the SEC on March 28, 2022. AD Advisory Services Pty Ltd. (ADS) is an Australian-regulated wealth management company with 28 financial advisors and 530+ million in funds under advice. ADS provides licensing solutions for financial advisers and accountants in Australia and offers financial planners different licensing, compliance, and education solutions to meet their practice’s specific needs. Wealth Management consolidated revenues for the nine months ended September 30, 2025, and 2024 were <span id="xdx_902_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250101__20250930__srt--ProductOrServiceAxis__custom--WealthManagementMember__dei--LegalEntityAxis__custom--ADAdvisoryServicePtyLtdMember_zQitPhkXsEGc" title="Revenue">4,976,601 and <span id="xdx_90A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240101__20240930__srt--ProductOrServiceAxis__custom--WealthManagementMember__dei--LegalEntityAxis__custom--ADAdvisoryServicePtyLtdMember_zWlqbW5eLmpj" title="Revenue">4,922,551, respectively. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(3)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Technology & Software Development – Condor Trading Technology</td></tr> </table> The Company provides technology and software development for digital assets. In the retail foreign exchange trading space, where individuals speculate on the exchange rate between different currencies, our customers are forex brokerages, prime of prime brokers, prime brokers, and banks. The Company generates revenues by licensing its trading technology infrastructure, including but not limited to trading platforms (desktop, web, mobile), back office, and CRM and banking integration technology. The Company has three sources of revenue. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Technology Solutions – The Company licenses its proprietary and sometimes resells third-party technologies to customers. Our proprietary technology includes but is not limited to Condor Risk Management Back Office (“Condor Risk Management”), Condor Pro Multi-Asset Trading Platform (previously known as Condor FX Pro Trading Terminal), Condor Pricing Engine, Digital Assets Web Trader Platform, and other digital assets-related solutions.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Customized Software Development – The Company develops software for Customers with unique requirements outlined in the Software Development Agreement (“Agreement”).</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Consulting Services—The Company’s turnkey business solutions include Start-Your-Own brokerage (“SYOB”), Start-Your-Own Prime Brokerage (“SYOPB”), and FX/OTC liquidity solutions.</td></tr> </table> The Company’s Condor Pro Multi-Asset Trading Platform is a regulatory-grade trading platform targeted at day traders and retail investors. The industry characterized such platforms by their ease of use and helpful features, such as the simplified front-end (user interface/user experience), back-end (reporting system), news feeds, and charting system. The Condor Pro Multi-Asset Trading Platform includes risk management (dealing desk, alert system, margin calls, etc.), a pricing engine (best bid/ask), and connectivity to multiple liquidity providers or market makers. We have tailored the Condor Pro Multi-Asset Trading Platform to markets such as forex, stocks, commodities, digital assets, and other financial products. The Company released, marketed, and distributed its Condor Pro Multi-Asset Trading Platform in the second quarter of the fiscal year ending December 31, 2019. The Company has also developed the Condor Back Office API to integrate third-party CRM and banking systems into Condor Back Office. The Company’s upgraded Condor Back Office (Risk Management) meets the regulatory requirements of various jurisdictions. Condor Back Office complies with the directives under the Markets in Financial Instruments Directive (MiFID II/MiFIR), legislation implemented by the European Securities and Markets Authority (ESMA) across the European Union as of January 3, 2018. The Company is developing the Condor Investing & Trading App, a simplified trading platform for traders with varied experiences in trading stocks, ETFs, and other financial markets from their mobile phones. The Company expects to commercialize the Condor Investing & Trading App by the end of the fourth quarter of the fiscal year ending December 31, 2026. NOTE 1. BUSINESS DESCRIPTION AND NATURE OF OPERATIONS (continued) The Company does not hold any patents or trademarks on its proprietary technology solutions. The Company acts as an adviser/strategic consultant and reseller of its proprietary technologies in the digital assets and blockchain space. The Company expects to generate additional revenue from its digital asset-related solutions. Such solutions include revenues from the development of a custom digital assets exchange platform for customers, the sale of the non-exclusive source code of the digital assets exchange platform to third parties, white-label fees of digital assets exchange platforms, and the sale of aggregated digital assets data price feed from various digital assets exchanges to OTC brokers. The Company initially plans to develop the technology architecture of the digital assets exchange platform for its customers. The initial capital required to produce such technologies is provided by our customers, as the Company undertakes design-build software development projects for them. The Company develops these projects to meet the customer’s design criteria and performance requirements. The Company does not mine any digital assets, trade, or act as a counterparty in digital assets within the United States. Consequently, the Company does not intend to register as a custodian with state or federal regulators, including, but not limited to, obtaining a money service business or money transmitter license from the Financial Crimes Enforcement Network (FinCEN) and respective states’ money transmission laws. The Company also does not need to register under the Securities Exchange Act of 1934, as amended, as a national securities exchange, an alternative trading system, or a broker-dealer, since the Company is not a broker-dealer and does not intend to become one. Customers sometimes compensate us in Bitcoin through our custodian, Gemini Trust Company, LLC (“Gemini”). Gemini is a licensed New York trust company that undergoes regular bank exams and is subject to cybersecurity audits conducted by the New York Department of Financial Services. The Company secures and earns revenues by signing an agreement with its customers. The Company considers a signed agreement with its customers a binding contract with the customer or other similar documentation reflecting the terms and conditions under which the Company will provide products or services as persuasive evidence of an arrangement. Each agreement is tailored to the customer and clearly defines the fee schedule, duties, responsibilities, renewal and termination terms, confidentiality agreement, dispute resolution, and other clauses necessary for a contract of this nature. The material terms of customer contracts depend on the nature of services and solutions. Each contract is tailored to the customer and clearly defines the fee schedule, duties, responsibilities, renewal and termination terms, confidentiality agreement, dispute resolution, and other clauses necessary for such a contract. The Company has seven licensing agreements for its Condor Pro Multi-Asset Trading Platform as of the period ended September 30, 2025. The Company continuously negotiates additional licensing agreements with several retail online brokers to use the Condor Pro Multi-Asset Trading Platform. Condor Pro Multi-Asset Trading Platform is available in desktop, web, and mobile versions. The consolidated revenues for Technology and Software Development for the nine months ended September 30, 2025, and 2024, were <span id="xdx_90A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250101__20250930__srt--ProductOrServiceAxis__custom--TechnologyAndSoftwareDevelopmentMember_zo0uKynCv2G5" title="Revenue">3,353,598 and <span id="xdx_900_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240101__20240930__srt--ProductOrServiceAxis__custom--TechnologyAndSoftwareDevelopmentMember_zA3BrfoOqmli" title="Revenue">1,086,844, respectively. Settlement of the FRH Group Note Between February 22, 2016, and April 24, 2017, the Company borrowed 1,000,000 from FRH Group, a founder and principal shareholder (“FRH”). The Company executed Convertible Promissory Notes, due between <span id="xdx_903_eus-gaap--DebtInstrumentMaturityDateDescription_c20160223__20170424__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember__dei--LegalEntityAxis__custom--FRHGroupCorpMember_zc1N1QnDIkke">February 28, 2018, and April 24, 2019. The Notes were convertible into common stock initially at <span id="xdx_90A_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20170424__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember__dei--LegalEntityAxis__custom--FRHGroupCorpMember_zaVNRp3SvNZ4">0.10 per share but may be discounted under certain circumstances. In no event will the conversion price be less than <span id="xdx_901_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pdp0_c20170424__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember__dei--LegalEntityAxis__custom--FRHGroupCorpMember__srt--RangeAxis__srt--MaximumMember_zDhjY1QK3Nvd">0.05 per share with a maximum of <span id="xdx_90C_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20160223__20170424__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember__dei--LegalEntityAxis__custom--FRHGroupCorpMember__srt--RangeAxis__srt--MaximumMember_zABRzRepSMm9">20,000,000 shares issued to FRH. On February 22, 2021, the Company entered into an Assignment of Debt Agreement (the “Agreement”) with FRH and FRH Group Corporation. The Company eliminated all four FRH Group convertible notes, including interest, of <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20210222__20210222__dei--LegalEntityAxis__custom--FRHGroupCorpMember__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember_z6tJ5xanTb4j">1,256,908, in return for the issuance of <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20210222__20210222__dei--LegalEntityAxis__custom--FRHGroupCorpMember__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember_zYEwLUHRJx9e">12,569,080 of unregistered common stock of the Company (the “Shares”) to FRH. Following the Agreement, FRH assigned the Shares to FRH Group Corporation, which Mr. Hong also owned. 2021-2022 Equity Line of Credit On October 04, 2021, the Company filed a prospectus that relates to the resale of up to 22,670,000 shares of our Common Stock issued or issuable to selling shareholders for up to <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20211004__20211004__dei--LegalEntityAxis__custom--ADSecuritiesAmericaLLCMember__srt--RangeAxis__srt--MaximumMember_ztvUt6GmfYXe" title="Number of value acquired">2,200,000, including (i) up to 2,000,000 shares issued to AD Securities America, LLC, (ii) up to 20,000,000 issuable to White Lion Capital, LLC (“White Lion”), according to a “Purchase Notice Right” under an Investment Agreement and (iii) <span id="xdx_909_ecustom--StockIssuedDuringPeriodSharesOnCommitmentFee_c20211004__20211004__dei--LegalEntityAxis__custom--WhiteLionCapitalLLCMember__us-gaap--TypeOfArrangementAxis__custom--InvestmentAgreementMember_z0tSxdt6KUff" title="Stock issued during period shares on commitment fee">670,000 shares issued to White Lion as a commitment fee associated with the Investment Agreement. From October 2021 to February 2022, the Company executed five “Purchase Notice Rights” under an Investment Agreement with White Lion and received a net of <span id="xdx_902_eus-gaap--LineOfCredit_iI_pid_c20211004__us-gaap--TypeOfArrangementAxis__custom--InvestmentAgreementMember__dei--LegalEntityAxis__custom--WhiteLionCapitalLLCMember_zo5WliOPmZEa" title="Line of credit">38,824 after deducting financing costs associated with the Investment Agreement. NOTE 1. BUSINESS DESCRIPTION AND NATURE OF OPERATIONS (continued) From January 2021 to February 2022, the Company executed five “Purchase Notice Rights” under an Investment Agreement with White Lion and received a net of 33,596 after deducting financing costs associated with the Investment Agreement. From October 2021 to February 2022, the Company received 72,420 from the Investment Agreement. The Company also received a net amount of 81,000 from the related parties to fund its operations. Our cash balance is 93,546 as of December 31, 2021. The Company did not receive additional funding from the U.S. Small Business Administration (SBA) or the Cares Act Paycheck Protection Program during the fiscal year ending December 31, 2021. 2022 Promissory Note On January 27, 2022, the Company issued a <span id="xdx_90D_eus-gaap--DebtInstrumentFaceAmount_iI_c20220127__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember__us-gaap--DebtInstrumentAxis__custom--TwoThousandAndTwentyTwoPromissoryNoteMember_zVZj1N6TSCc7">550,000 promissory note to AJB Capital Investments, LLC, maturing on <span id="xdx_909_eus-gaap--DebtInstrumentMaturityDate_dd_c20220127__20220127__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember__us-gaap--DebtInstrumentAxis__custom--TwoThousandAndTwentyTwoPromissoryNoteMember_z5EYb15Dm0wd">July 27, 2022, with a <span id="xdx_907_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20220127__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember__us-gaap--DebtInstrumentAxis__custom--TwoThousandAndTwentyTwoPromissoryNoteMember_zGvEDxBiSOU5">10% coupon. As part of the AJB Note, the Company entered into a securities purchase agreement, where AJB Capital will receive equity equal to US <span id="xdx_90A_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20220127__20220127__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember__us-gaap--DebtInstrumentAxis__custom--TwoThousandAndTwentyTwoPromissoryNoteMember_zo7g7DfUVKxg">155,000 of the Company’s common stock. The Company issued <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20220127__20220127__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember__us-gaap--DebtInstrumentAxis__custom--TwoThousandAndTwentyTwoPromissoryNoteMember_zR4PEJoPwg44">2,214,286 shares of common stock at <span id="xdx_90C_eus-gaap--SharesIssuedPricePerShare_iI_c20220127__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember__us-gaap--DebtInstrumentAxis__custom--TwoThousandAndTwentyTwoPromissoryNoteMember_zraGzNsbKcZg">0.07 per share and <span id="xdx_908_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20220127__us-gaap--ClassOfWarrantOrRightAxis__custom--AJBWarrantsMember__us-gaap--DebtInstrumentAxis__custom--TwoThousandAndTwentyTwoPromissoryNoteMember_zRVTQn94QRt9">1,000,000 <span id="xdx_900_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20220127__us-gaap--ClassOfWarrantOrRightAxis__custom--AJBWarrantsMember__us-gaap--DebtInstrumentAxis__custom--TwoThousandAndTwentyTwoPromissoryNoteMember_zqaErGLNbwDl" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 9pt">3three-year warrants at <span id="xdx_903_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20220127__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember__us-gaap--DebtInstrumentAxis__custom--TwoThousandAndTwentyTwoPromissoryNoteMember_zOKY9OHZC2gf">0.30 each. The Warrants and the Shares, collectively known as the Incentive Fee, are issued upon execution of the agreement. Related Party Investments from 2022 to 2024 On January 25, 2023, the Company issued <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20230125__20230125__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_zlszkrmxeCmj" title="Number of restricted common shares issued">115,000,000 restricted common shares for cash valued at <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_pid_c20230125__20230125__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_zP43xa2kitr8" title="Number of restricted common shares, value">$550,000 to Kundnani, considered a related party. On March 28, 2023, the Company issued 2,000,000 restricted common shares for cash valued at $20,000. On July 31, 2023, the Company sent the notice of termination of the purchase agreement to CIM Securities, as future events may result in a change of ownership in the CMA application. The Company terminated the escrow agreement and released 180,000 to increase cash on hand. On November 30, 2023, Kundnani, a related party, purchased <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20231130__20231130__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zsCyEi965rfj">2,500,000 shares of Series A Preferred stock of the Company for <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pn5n6_c20231130__20231130__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zHw6Mqbz52V6">2.5 million. The Company has issued the Series A Preferred stock to Kundnani. On November 30, 2023, Kundnani purchased <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20231130__20231130__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zujygUQClNLl">50,000,000 shares of the Company’s common stock for <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pn5n6_c20231130__20231130__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z7C1VFZXb7nd">5.5 million. The Company has issued the common stock to Kundnani. In December 2023, Susan Eaglstein, mother of Mitchel Eaglstein, the Company’s CEO, provided 20,000 as a related party advance for working capital. The Company has not formalized the agreement. As part of the consideration, the Company issued Ms. Eaglstein <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240101__20240131__srt--TitleOfIndividualAxis__custom--MitchellEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zUqJ0jUxWbUi" title="Shares transferred">10,000 Series B Preferred Convertible Shares in January 2024. On January 30, 2024, the Company issued <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240130__20240130__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z1e7c5iBCWZ4" title="Number of shares issued during period">141,844 Series B preferred stock to Gope S. Kundnani for cash valued at <span id="xdx_90D_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240130__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zB5UDoPCphR3" title="Shares issued price per share">$1.41 per share. Governmental Regulation FDCTech is a publicly traded company subject to SEC and FINRA’s rules and regulations regarding public disclosure, financial reporting, internal controls, and corporate governance. Our wealth management business, AD Advisory Services (ADS), is subject to enhanced regulatory scrutiny and is regulated by multiple regulators in Australia. The Australian Securities and Investments Commission (ASIC) administers a licensing regime for ‘financial services’ providers where ADS holds an Australian Financial Services License (AFSL) and meets various compliance, conduct, and disclosure obligations. AML is an investment firm regulated by the Malta Financial Services Authority (MFSA). APL is an investment firm regulated by the Financial Conduct Authority (FCA). NOTE 1. BUSINESS DESCRIPTION AND NATURE OF OPERATIONS (continued) Board of Directors At present, the Company has four members of the Board of Directors. Mitchell M. Eaglstein is the acting Chairman of the Company. Mitchell M. Eaglstein and Imran Firoz are the company’s executive directors and officers. Gope S. Kundnani is considered an executive director by owning at least 10% of the Company’s stock. Jonathan Baumgart is an independent director under the NYSE and NASDAQ listing standards. Mitchell M. Eaglstein and Imran Firoz have been Executive Directors of the Company since January 21, 2016. On June 15, 2021, the Company appointed Jonathan Baumgart as the Director of the Company. On September 30, 2022, the Company appointed Gope S. Kundnani as the Director of the Company. Changes in Registrant’s Certifying Accountant On July 2, 2021, the Board of Directors of FDCTech, Inc. (the “Company”) approved the dismissal of Farber Hass Hurley LLP (“FHH”) as the Company’s independent registered public accounting firm. The reports of FHH on the Company’s consolidated financial statements for the fiscal years ended December 31, 2020, and 2019 did not contain an adverse opinion or a disclaimer of opinion. It was not qualified or modified for the uncertainty audit scope or accounting principles. On July 2, 2021, the Company appointed BF Borgers CPA PC (“BFB”) as the Company’s new independent registered public accounting firm, effective immediately, to perform independent audit services for the fiscal year ending December 31, 2021. BFB has been the Company’s auditor since July 2021. On April 18, 2023, the board of directors of FDCTech, Inc. (the “Company”) terminated its relationship with its independent registered public accounting firm, BF Borgers CPA PC, Lakewood, Colorado (“BF Borgers”), effective as of April 18, 2023. The reports of BF Borgers on the Company’s financial statements for the two years ended December 31, 2022, and 2021 did not contain an adverse opinion or disclaimer of opinion. They were not qualified or modified as to uncertainty, audit scope, or accounting principles, except for providing a qualification for the Company’s ability to continue as a going concern. During the year ended December 31, 2022, and in the subsequent period through March 31, 2023, there were no disagreements with BF Borgers on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of BF Borgers, would have caused BF Borgers to refer to the matter in its reports on the Company’s financial statements for such periods. On April 18, 2023, the Company, based on the decision of its board of directors, approved the engagement of Bolko & Company, Boca Raton, Florida (“Bolko”) to serve as the Company’s independent registered public accounting firm, commencing April 18, 2023. On March 4, 2024, the board of directors of the “Company terminated its relationship with its independent registered public accounting firm, Bolko & Company, Boca Raton, Florida (“Bolko”), effective as of March 4, 2024. The Company retained Bolko for less than a year, and we did not file any Form 10K reports with the SEC. During the period that Bolko was the Company’s auditor through March 4, 2024, there were no disagreements with Bolko on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of Bolko, would have caused Bolko to refer to the matter in its reports on the Company’s financial statements for such periods. On March 4, 2024, the Company, based on the decision of its board of directors, approved the engagement of Fortune CPA Inc., Orange, California (“FCPA”) to serve as the Company’s independent registered public accounting firm, commencing March 4, 2024. On July 2, 2024, the Company, based on the decision of its board of directors, approved the engagement of Olayinka Oyebola & Co (“Olayinka”) to serve as the Company’s independent registered public accounting firm, commencing July 2, 2024. Olayinka is a member of the Public Company Accounting Oversight Board (PCAOB) in the United States and a member of the Canadian Public Accountability Board (CPAB) in Canada. Description of Company’s Securities to be Registered Effective September 03, 2021, the Company’s description of its common stock, par value 0.0001 per share, to be registered hereunder contained under the heading “Description of Securities” in the Company’s Registration Statement on Form S-1 (File No. 333- 221726), as initially filed with the Securities and Exchange Commission (the “Commission”) on November 22, 2017, as subsequently amended (the “Registration Statement”). Since the Registration Statement was filed, the Company has made all required filings under Section 15(d) and has continued to file all reports voluntarily.

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NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Ukraine-Russia Conflict The geopolitical situation in Eastern Europe intensified on February 24, 2022, with Russia’s invasion of Ukraine. The war between the two countries continues to evolve as military activity continues. The United States and certain European countries have imposed additional sanctions on Russia and specific individuals. By the end of August 2022, the Company closed its technical support and development office in Russia. We relocated our personnel to Turkey, currently considered a neutral zone. No individual associated with the Company is banned or under the Special Designated Nationals and Blocked Persons list. If the military activities worsen and expand in Europe, we may relocate our office from Turkey to other neutral zones in Asia. If we cannot relocate our technical and development operations to a safer zone, it may impact our software development capabilities and negatively impact the Company’s business plans. As of the date of this report, there has been no disruption in our operations. Basis of Presentation and Principles of Consolidation The accompanying consolidated financial statements include the accounts of FDCTech, Inc. and its wholly-owned subsidiaries. We have eliminated all intercompany balances and transactions. The Company has prepared the consolidated financial statements consistent with the accounting policies adopted by the Company in its financial statements. The Company has measured and presented its consolidated financial statements in US Dollars, the currency of the primary economic environment in which it operates (also known as its functional currency). Financial Statement Preparation and Use of Estimates The Company prepared consolidated financial statements according to accounting principles generally accepted in the United States of America (“GAAP”). The preparation of consolidated financial statements in conformity with GAAP requires management to make certain estimates, judgments, and assumptions. This could impact the reported amounts of assets and liabilities, as well as the related disclosures, at the date of the consolidated financial statements, and the reported amounts of revenue and expenses for the periods presented. Estimates include revenue recognition, the allowance for doubtful accounts, website and internal-use software development costs, recoverability of intangible assets with finite lives, and other long-lived assets. Actual results could materially differ from these estimates. Actual results and outcomes may differ from management’s estimates and assumptions due to risks and uncertainties, including those arising from the current economic environment related to the coronavirus (“COVID-19”). Defined Terms In these consolidated financial statements and the related notes, the terms “Restricted cash — client funds (segregated),” “client funds,” and “client money” are used interchangeably to refer to amounts held by the Company’s regulated brokerage subsidiaries on behalf of clients in segregated accounts pursuant to applicable regulatory requirements, presented on the consolidated balance sheets as a separately captioned restricted cash line item with an equal and offsetting client funds payable liability. Restatement of Previously Issued Financial Statements Following the engagement of LAO Professionals (“LAO”) as the Company’s independent registered public accounting firm on April 3, 2025, and in connection with LAO’s reaudit of the Company’s consolidated financial statements for the year ended December 31, 2024, management and the Board of Directors identified errors in the Company’s previously issued condensed consolidated financial statements. On June 3, 2026, the Board of Directors, after consultation with management and LAO, concluded that the Company’s previously issued unaudited condensed consolidated financial statements as of and for the three and nine months ended September 30, 2025 (as included in the Original Filing) should no longer be relied upon. The Company is restating its affected financial statements in accordance with Accounting Standards Codification (“ASC”) Topic 250, “Accounting Changes and Error Corrections.” Concurrently with this Amendment, the Company has filed Amendment No. 2 to its Annual Report on Form 10-K for the fiscal year ended December 31, 2024 and Amendment No. 2 to its Annual Report on Form 10-K for the fiscal year ended December 31, 2025, restating its annual financial statements for the fiscal years ended December 31, 2024 and 2025, and the comparative periods. The restatement reflects the following adjustments: (a) Subscription Receivable Reclassification to Contra-Equity (ASC 505-10-45-2)—a subscription receivable totaling 8,200,000 originally recognized on November 30, 2023 has been reclassified from current assets to a contra-equity account; (b) Unrecorded Stock Issuance to Global Career Networks Inc. (ASC 250-10-45-23)—500,000 shares of common stock issued October 5, 2021 at 0.1095 per share were not recorded by the Company’s transfer agent and have been recognized retrospectively to the original transaction date; (c) Restricted Cash for Client Funds Segregated (ASC 230-10-50-8)—cash held by the Company’s regulated subsidiaries on behalf of clients has been reclassified from “Cash” to a separate line item, “Restricted cash — client funds (segregated),” with the corresponding liability re-titled “Client funds payable”; (d) Noncontrolling Interest Walk Correction (ASC 810-10)—noncontrolling interest balances have been corrected to reflect only the <span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AdvisoryServicesPtyLtdMember_z1Vh5A9M9p4k" title="Ownership percentage">49% noncontrolling share of AD Advisory Services Pty Ltd net income and other comprehensive income, with no common-control reallocation; (e) Accumulated Other Comprehensive Income Allocation Correction (ASC 220-10)—FDC’s accumulated other comprehensive income has been corrected to exclude the noncontrolling interest’s allocable share of foreign currency translation adjustment; (f) Reclassification of Balances Held Within AML Cash Accounts (ASC 940)—3,500,000 of client funds of Alchemy Prime Limited (“APL”) held within Alchemy Markets Ltd. (“AML”) designated liquidity provider account, and 3,574,201 (€3,453,334) of external third-party assets held by AML on behalf of a non-Group counterparty, aggregating 7,074,201, have been reclassified from “Cash” to “Restricted cash — client funds (segregated)” with corresponding recognition in “Client funds payable,” consistent with Adjustments B and C described in the Company’s Annual Report on Form 10-K/A (Amendment No. 2) for the year ended December 31, 2024; and (g) Segment Reclassification of ATECH Cost of Sales—cost of sales of Alchemytech Ltd. (“ATECH”), a Cyprus-based subsidiary providing information technology, sales, and marketing services to the Company’s affiliated brokerage operations, has been reclassified from the Technology & software segment to the Brokerage segment to reflect the segment to which those services support. Total cost of sales, gross profit, and net income (loss) are unaffected by this reclassification. Restatement Adjustments by Category Background Subsequent to the issuance of its unaudited interim consolidated financial statements for the three and nine months ended September 30, 2025 (originally filed on Form 10-Q on November 13, 2025, Accession No. 0001493152-25-022191) and for the three and nine months ended September 30, 2024 (originally filed on Form 10-Q on November 19, 2024, Accession No. 0001493152-24-052613), management of FDCTech, Inc. (the “Company”) identified errors in the presentation and classification of certain balance-sheet, statement-of-operations, and statement-of-cash-flows captions. The Company has restated those interim financial statements to correct these errors. The restated amounts have no effect on the Company’s compliance with debt covenants or regulatory capital requirements. Description of restatement adjustments (a) Segregation of restricted cash (client funds). The Company previously reported all cash, including cash held on behalf of brokerage customers, in a single “Cash” caption and the related liability as “Customer funds.” The restated balance sheets present client funds segregated from operating cash as “Restricted cash (client funds, segregated)” with a corresponding liability captioned “Client funds payable.” The statements of cash flows have been conformed to present the change in client funds (segregated) within operating activities and to present the beginning- and ending-of-period reconciliation on a combined cash, cash equivalents, and restricted cash basis. (b) Subscription receivable reclassification. The Company previously reported 8,200,000 of subscription receivable as a current asset. Management determined that the subscription receivable, which represents amounts due from investors in respect of equity instruments, should be presented as a contra-equity reduction of stockholders’ equity in accordance with SAB Topic 4.E and ASC 505-10-45-2. The reclassification reduces total current assets and total stockholders’ equity in equal amounts and has no effect on net income (loss) or cash flows from operating, investing, or financing activities, except for reclassification of the original recognition through changes in paid-in capital in the prior-year cash-flow statement. (c) Disaggregation of additional paid-in capital. Additional paid-in capital was previously reported on a combined basis covering common stock, Series A Preferred and Series B Preferred. The restated balance sheets present “Additional paid-in capital” (attributable to common and Series A Preferred) and “Additional paid-in capital, Series B Preferred stock” as separate captions to provide users with the components of paid-in capital by class of equity security. (d) Reclassification within receivables and operating leases. Certain amounts previously reported within “Related party receivable” and the right-of-use asset / operating lease liability have been reclassified to conform to the restated presentation, including (i) reduction of Related party receivable for amounts determined to relate to other parties or other balance-sheet captions and (ii) re-measurement of the right-of-use asset and current/non-current operating lease liability to correct an error in the lease-term schedule. (e) Reclassification of operating expenses and other income (expense). General and administrative expense and sales and marketing expense for the three and nine months ended September 30, 2025 and 2024 have been re-presented to correct certain misclassifications between G&A, S&M, cost of sales (brokerage), and other income (expense). In addition, the three months ended September 30, 2025 reflect a 31,000 reduction in technology & software revenue to correct a cut-off error. (f) Effect on accumulated deficit and AOCI. The cumulative net effect of the foregoing adjustments on accumulated deficit at September 30, 2025 was a favorable adjustment of 355,277 (from (2,241,003) as previously reported to ($1,885,726) as restated). The cumulative effect on accumulated other comprehensive income (loss) at September 30, 2025 was an unfavorable adjustment of (19,511) (from 43,314 as previously reported to 23,803 as restated). The corresponding adjustments to accumulated deficit at September 30, 2024 reduced accumulated deficit by 165,321 (from (3,488,102) to (3,322,781) — favorable). SCHEDULE OF RESTATEMENT ADJUSTMENTS BY CATEGORY <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"> </td> <td colspan="2" id="xdx_494_20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zZ53sCX1spk7" style="font-weight: bold; text-align: center">As Previously</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_496_20250930__srt--RestatementAxis__custom--RestatementMember_zVdcsaFGyjT3" style="font-weight: bold; text-align: center">As</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" id="xdx_49A_20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zHxSK8nrvxk5" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </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">Reported (A)</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">Restated (B)</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">Difference</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(B) - (A)</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">CONSOLIDATED BALANCE SHEETS</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic">As of September 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">ASSETS</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 46%; font-style: italic; text-align: left">Cash (a)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eus-gaap--Cash_iI_c20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zeI2bkdm5GM7" style="width: 14%; text-align: right" title="Cash (a)">24,777,611</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_982_eus-gaap--Cash_iI_c20250930__srt--RestatementAxis__custom--RestatementMember_z6egWROiJlE7" style="width: 14%; text-align: right" title="Cash (a)">163,400</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_98B_eus-gaap--Cash_iI_di_c20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zBXfyNYRSmqe" style="width: 14%; text-align: right" title="Cash (a)">(24,614,211</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--RestrictedCashCurrent_iI_zgc8FiK7NHa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Restricted cash (client funds, segregated) (a)</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">17,451,322</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,451,322</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AccountsReceivableNetCurrent_iI_zT0EUQBrccp4" 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">305,872</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">305,872</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Prepaid expenses — current (d)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--PrepaidExpenseCurrent_iI_c20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zsZfoxyAjbSf" style="text-align: right" title="Prepaid expenses - current (d)">495,972</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--PrepaidExpenseCurrent_iI_c20250930__srt--RestatementAxis__custom--RestatementMember_zP3V3c7sLNVf" style="text-align: right" title="Prepaid expenses - current (d)">437,222</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--PrepaidExpenseCurrent_iI_di_c20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zoTuf3QDHYt5" style="text-align: right" title="Prepaid expenses - current (d)">(58,750</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subscription receivable (b)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_iI_c20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zMIVHf63Jlf5" style="text-align: right" title="Subscription receivable (b)">8,200,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_iI_c20250930__srt--RestatementAxis__custom--RestatementMember_zyvaavS7t8s" style="text-align: right" title="Subscription receivable (b)">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_iI_di_c20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zROylonK3Fcl" style="text-align: right" title="Subscription receivable (b)">(8,200,000</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Related party receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Subscription receivable (b)"><p id="xdx_98F_eus-gaap--NotesAndLoansReceivableNetCurrent_iI_c20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zJffOYJ99X4" style="margin: 0" title="Related party receivable">6,443,484</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Subscription receivable (b)"><p id="xdx_985_eus-gaap--NotesAndLoansReceivableNetCurrent_iI_c20250930__srt--RestatementAxis__custom--RestatementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zIqNq3eeeX3g" style="margin: 0" title="Related party receivable">5,724,710</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Subscription receivable (b)"><p id="xdx_98B_eus-gaap--NotesAndLoansReceivableNetCurrent_iNI_di_c20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zmW5bge72rd1" style="margin: 0" title="Related party receivable">(718,774</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total current assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--AssetsCurrent_iI_c20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z6EDl3IeBE4i" style="text-align: right" title="Total current assets">40,222,939</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--AssetsCurrent_iI_c20250930__srt--RestatementAxis__custom--RestatementMember_zS1JkYHdz3Pd" style="text-align: right" title="Total current assets">24,082,526</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--AssetsCurrent_iI_di_c20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zAtdzSNeJS5j" style="text-align: right" title="Total current assets">(16,140,413</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--PrepaidExpenseNoncurrent_iI_zcY5khCZ7Ztc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Prepaid expenses — non-current (d)</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">58,750</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">58,750</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OperatingLeaseRightOfUseAsset_iI_z3KUzizPSBi9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Right-of-use asset (d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">579,686</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">854,551</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">274,865</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--Assets_iI_c20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zPgAmhh4Cjll" style="text-align: right" title="Total assets">47,928,079</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--Assets_iI_c20250930__srt--RestatementAxis__custom--RestatementMember_zNen04x6Jfvl" style="text-align: right" title="Total assets">32,121,281</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--Assets_iI_di_c20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_z0YZhzHl3Nlh" style="text-align: right" title="Total assets">(15,806,798</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_ecustom--RelatedPartyAdvances_iI_zbdTMc9LCwcl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Related party advances (d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,456,976</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,722,615</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(734,361</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Customer funds / Client funds payable (a)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--CustomerRefundLiabilityCurrent_iI_c20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zbtnYtguiC77" style="text-align: right" title="Customer funds / Client funds payable (a)">24,525,523</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--CustomerRefundLiabilityCurrent_iI_c20250930__srt--RestatementAxis__custom--RestatementMember_zgxEDwgn0nz6" style="text-align: right" title="Customer funds / Client funds payable (a)">17,451,322</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--CustomerRefundLiabilityCurrent_iI_di_c20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_z9hVv2Lvd1Na" style="text-align: right" title="Customer funds / Client funds payable (a)">(7,074,201</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating lease liability, current (d)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zZ7LoBOWSxql" style="text-align: right" title="Operating lease liability, current (d)">451,900</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20250930__srt--RestatementAxis__custom--RestatementMember_z5YtswkbFDV8" style="text-align: right" title="Operating lease liability, current (d)">187,044</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--OperatingLeaseLiabilityCurrent_iI_di_c20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zfKHNJ3tjlyj" style="text-align: right" title="Operating lease liability, current (d)">(264,856</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total current liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--LiabilitiesCurrent_iI_c20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z1n4CQL0XKef" style="text-align: right" title="Total current liabilities">30,796,730</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--LiabilitiesCurrent_iI_c20250930__srt--RestatementAxis__custom--RestatementMember_zuApXfM6yWl" style="text-align: right" title="Total current liabilities">22,723,312</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--LiabilitiesCurrent_iI_di_c20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zGZYeYZEYBri" style="text-align: right" title="Total current liabilities">(8,073,418</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_z8iiqQaMedu1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating lease liability — non-current (d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">127,786</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">390,407</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">262,621</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--Liabilities_iI_c20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zbftmiBZwAn6" style="text-align: right" title="Total liabilities">31,455,675</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--Liabilities_iI_c20250930__srt--RestatementAxis__custom--RestatementMember_zHrQNzaneIx6" style="text-align: right" title="Total liabilities">23,644,878</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--Liabilities_iI_di_c20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_z8OzxBeeRoEj" style="text-align: right" title="Total liabilities">(7,810,797</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--CommonStockValue_iI_zNibe4E3Lgbl" style="vertical-align: bottom; background-color: White"> <td>Common stock, par value $0.0001 (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42,258</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AdditionalPaidInCapital_iI_zR97YG8a53nb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Additional paid-in capital (common & Series A) (c)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,541,251</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,865,371</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,675,880</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--StockholdersEquityNoteSubscriptionsReceivable_iNI_di_zFSAoL27nabe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subscription receivable (contra-equity) (b)</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><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_40A_eus-gaap--AdditionalPaidInCapitalPreferredStock_i02I_z1ZTiKjzhPOh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Additional paid-in capital, Series B Preferred (c)</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><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_406_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iI_zd4K0JPgWAJ9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accumulated other comprehensive income (loss) (f)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,314</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,803</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(19,511</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--RetainedEarningsAccumulatedDeficit_iI_zOqgs21MBeWb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accumulated deficit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,241,003</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,885,726</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">355,277</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--StockholdersEquity_iI_ztyU1Fp2ghZ7" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total FDCTech, Inc. stockholders’ equity (deficit)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,386,507</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,390,506</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,996,001</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--MinorityInterest_i01I_z1WmElfYXlY4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Noncontrolling interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">85,897</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">85,897</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total liabilities and stockholders’ equity (deficit)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--LiabilitiesAndStockholdersEquity_iI_c20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z9aDrVzobwbf" style="text-align: right" title="Total liabilities and stockholders' equity (deficit)">47,928,079</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--LiabilitiesAndStockholdersEquity_iI_c20250930__srt--RestatementAxis__custom--RestatementMember_zTTeoq2i5tfi" style="text-align: right" title="Total liabilities and stockholders' equity (deficit)">32,121,281</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--LiabilitiesAndStockholdersEquity_iI_di_c20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_z3QLe8hMnBN6" style="text-align: right" title="Total liabilities and stockholders' equity (deficit)">(15,806,798</td><td style="text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; width: 46%">CONSOLIDATED BALANCE SHEETS</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_491_20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zPQr0v8uyzj2" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_497_20240930__srt--RestatementAxis__custom--RestatementMember_z9mzqBGvTH3" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_498_20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zngviDc17tVc" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic">As of September 30, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">ASSETS</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cash (a)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--Cash_iI_c20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zdwWqd03UKxc" style="text-align: right" title="Cash (a)">27,989,417</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--Cash_iI_c20240930__srt--RestatementAxis__custom--RestatementMember_zsES50KFCREc" style="text-align: right" title="Cash (a)">6,412,480</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--Cash_iI_di_c20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zJhGNMOQucoa" style="text-align: right" title="Cash (a)">(21,576,937</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--RestrictedCashCurrent_iI_zVwA45LQdSva" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Restricted cash (client funds, segregated) (a)</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">21,576,937</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,576,937</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subscription receivable (b)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_iI_c20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zKnzMdX20vE3" style="text-align: right" title="Subscription receivable (b)">8,200,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_iI_c20240930__srt--RestatementAxis__custom--RestatementMember_zhKyP6hM5Wi9" style="text-align: right" title="Subscription receivable (b)">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_iI_di_c20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zlJlr4YjlS52" style="text-align: right" title="Subscription receivable (b)">(8,200,000</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total current assets</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_982_eus-gaap--AssetsCurrent_iI_c20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z9yiLuz9veEe" style="font-weight: bold; text-align: right" title="Total current assets">37,585,357</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 id="xdx_989_eus-gaap--AssetsCurrent_iI_c20240930__srt--RestatementAxis__custom--RestatementMember_zQO2OBU6EKKb" style="font-weight: bold; text-align: right" title="Total current assets">29,385,357</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 id="xdx_98B_eus-gaap--AssetsCurrent_iI_di_c20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_z7D0ctq7SNs" style="font-weight: bold; text-align: right" title="Total current assets">(8,200,000</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--OperatingLeaseRightOfUseAsset_iI_zbliU1ksuoA5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Right-of-use asset (d)</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">1,016,601</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,016,601</td><td style="text-align: left"> </td></tr> <tr 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 id="xdx_989_eus-gaap--Assets_iI_c20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zZNTy2TggLL7" style="font-weight: bold; text-align: right" title="Total assets">43,256,750</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 id="xdx_986_eus-gaap--Assets_iI_c20240930__srt--RestatementAxis__custom--RestatementMember_zr2bvIld3ael" style="font-weight: bold; text-align: right" title="Total assets">36,073,351</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 id="xdx_980_eus-gaap--Assets_iI_di_c20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_z7DmcL0K4gIf" style="font-weight: bold; text-align: right" title="Total assets">(7,183,399</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--OperatingLeaseLiabilityCurrent_iI_zAh7gtUw4r09" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating lease liability, current (d)</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">219,078</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">219,078</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LiabilitiesCurrent_iI_z0WdVFizCrN5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total current 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">29,028,178</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">29,247,256</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">219,078</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_zKNttt2QFWJ9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating lease liability — non-current (d)</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">577,452</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">577,452</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--Liabilities_iI_zVgR7P8ITD8g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; 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">29,578,653</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">30,375,183</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">796,530</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--CommonStockValue_iI_zxcApyFZ6hFj" style="vertical-align: bottom; background-color: White"> <td>Common stock, par value 0.0001 (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">39,058</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">39,108</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AdditionalPaidInCapital_iI_zZKjhSnb6XBd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Additional paid-in capital, common stock (c)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,647,098</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,701,798</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">54,700</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--StockholdersEquityNoteSubscriptionsReceivable_iNI_di_zvkXCMqc6V4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subscription receivable (contra-equity) (b)</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">(8,200,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,200,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--RetainedEarningsAccumulatedDeficit_iI_zLi34R2p6mJ5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accumulated deficit (f)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,488,102</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,322,781</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">165,321</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--StockholdersEquity_iI_z4FiL9kpvxtk" style="vertical-align: bottom; background-color: White"> <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">13,668,296</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">5,688,367</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(7,979,929</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr 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 id="xdx_985_eus-gaap--LiabilitiesAndStockholdersEquity_iI_c20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zwAaptGGeDS3" style="font-weight: bold; text-align: right" title="Total liabilities and stockholders' equity (deficit)">43,256,750</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 id="xdx_98B_eus-gaap--LiabilitiesAndStockholdersEquity_iI_c20240930__srt--RestatementAxis__custom--RestatementMember_zWTRshfcQ3Vg" style="font-weight: bold; text-align: right" title="Total liabilities and stockholders' equity (deficit)">36,073,351</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 id="xdx_983_eus-gaap--LiabilitiesAndStockholdersEquity_iI_di_c20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zLO2KLLivshj" style="font-weight: bold; text-align: right" title="Total liabilities and stockholders' equity (deficit)">(7,183,399</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; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; width: 46%">CONSOLIDATED STATEMENTS OF OPERATIONS</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_499_20250701__20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zHSLGRGZcTPe" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_498_20250701__20250930__srt--RestatementAxis__custom--RestatementMember_zIOGMWJWlPol" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_491_20250701__20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_z0Jkg7l91fdc" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic">Three Months Ended September 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__us-gaap--TechnologyServiceMember_zMafi0K2ccAi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Technology & software revenue (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,392,636</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,361,636</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(31,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zEhqgH0l0okk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,903,372</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,872,372</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(31,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--TradingRevenuesMember_ztM0qV0WI04" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Brokerage (Trading) cost of sales (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">555,405</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">60,237</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(495,168</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total cost of sales</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--CostOfGoodsAndServicesSold_c20250701__20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zAQJcxdzq8hh" style="text-align: right" title="Total cost of sales">2,132,396</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--CostOfGoodsAndServicesSold_c20250701__20250930__srt--RestatementAxis__custom--RestatementMember_zCNWcvK2gRSg" style="text-align: right" title="Total cost of sales">1,637,228</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--CostOfGoodsAndServicesSold_di_c20250701__20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zevCgdjkhhTl" style="text-align: right" title="Total cost of sales">(495,168</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--GrossProfit_zBD370K4r4of" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,770,976</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,235,144</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">464,168</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--GeneralAndAdministrativeExpense_zm7Ed4eLxm44" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">General and administrative (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,743,574</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,234,153</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">490,579</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Sales and marketing (e)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--SellingAndMarketingExpense_c20250701__20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zwesSFdgrve" style="text-align: right" title="Sales and marketing (e)">323,634</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--SellingAndMarketingExpense_c20250701__20250930__srt--RestatementAxis__custom--RestatementMember_zMSCSsCMoBc" style="text-align: right" title="Sales and marketing (e)">317,379</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--SellingAndMarketingExpense_di_c20250701__20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zJL7cXGYmbIh" style="text-align: right" title="Sales and marketing (e)">(6,255</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--OperatingExpenses_zRyraorSwXQ4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total operating expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,112,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,596,524</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">484,324</td><td style="text-align: left"></td></tr> <tr id="xdx_40B_eus-gaap--OperatingIncomeLoss_zuD4aMtKyqL1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Operating income (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">658,776</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">638,620</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(20,156</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--OtherNonoperatingIncomeExpense_zypEtXQEnBT8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other income (expense), net (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">268,738</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">268,739</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_408_eus-gaap--ProfitLoss_zKch7fNzZzKi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Net income (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">755,408</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">735,252</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(20,156</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--NetIncomeLoss_z2aA5ajx1rkd" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Net income (loss) attributable to FDCTech</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">755,408</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">655,487</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(99,921</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--OtherNonoperatingIncomeExpense_ziuDoCkTNNG7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other income (expense)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">268,738</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">268,739</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--NonoperatingIncomeExpense_zRFfYYNyxxsk" 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">96,632</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">96,632</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_40B_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zxeVQVVkS9O4" 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">755,408</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">735,252</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(20,156</td><td style="text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic; width: 46%">Nine Months Ended September 30, 2025</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_493_20250101__20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zoBlpL6ojSJj" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_49F_20250101__20250930__srt--RestatementAxis__custom--RestatementMember_zRw4AMuAYQh6" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_497_20250101__20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zMDdcsMzeamk" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td></tr> <tr id="xdx_402_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__us-gaap--TechnologyServiceMember_zR5AQzo0R6Q2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Technology & software revenue (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,400,210</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,353,598</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(46,612</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zxz9cmqdAFVb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,315,723</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,269,111</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(46,612</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--TradingRevenuesMember_zcF0lyKflwp5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Brokerage (Trading) cost of sales (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,458,121</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,458,121</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_40B_eus-gaap--CostOfGoodsAndServicesSold_zptqdsO6TJCk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total cost of sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,868,710</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,868,710</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--GrossProfit_zKz8NbxPycc4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,447,013</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,400,401</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(46,612</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">General and administrative (e)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--GeneralAndAdministrativeExpense_c20250101__20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zk0p1iZktKcg" style="text-align: right" title="General and administrative (e)">7,523,340</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--GeneralAndAdministrativeExpense_c20250101__20250930__srt--RestatementAxis__custom--RestatementMember_zjOc8Y1lfYM9" style="text-align: right" title="General and administrative (e)">7,505,861</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--GeneralAndAdministrativeExpense_di_c20250101__20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zvATYiNUin37" style="text-align: right" title="General and administrative (e)">(17,479</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Sales and marketing (e)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--SellingAndMarketingExpense_c20250101__20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zes2JPORfAB8" style="text-align: right" title="Sales and marketing (e)">898,430</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--SellingAndMarketingExpense_c20250101__20250930__srt--RestatementAxis__custom--RestatementMember_zoornNf2pog2" style="text-align: right" title="Sales and marketing (e)">887,520</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--SellingAndMarketingExpense_di_c20250101__20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zUfUOlmr1xdg" style="text-align: right" title="Sales and marketing (e)">(10,910</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--OperatingExpenses_zSnnTkHZXow8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total operating expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,548,870</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,520,481</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(28,389</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--OperatingIncomeLoss_zURcxMLEMLk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Operating income (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">898,143</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">879,920</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(18,223</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--OtherNonoperatingIncomeExpense_zGZWbEwuJBpd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other income (expense), net (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(305,346</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(99,364</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">205,982</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--ProfitLoss_zRggxS2zl21e" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Net income (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">436,159</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">623,918</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">187,759</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--NetIncomeLoss_z1YQVUZIyRI3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Net income (loss) attributable to FDCTech</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">436,159</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">510,376</td><td style="text-align: left"></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">74,217</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic; width: 46%">Three Months Ended September 30, 2024</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_496_20240701__20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zb3jT9clQHCk" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_495_20240701__20240930__srt--RestatementAxis__custom--RestatementMember_zmX9A4erEJbf" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_49C_20240701__20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zOZj3y7Sg1Y5" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">General and administrative (e)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--GeneralAndAdministrativeExpense_c20240701__20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zW1Ssci9HHli" style="text-align: right" title="General and administrative (e)">2,754,088</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--GeneralAndAdministrativeExpense_c20240701__20240930__srt--RestatementAxis__custom--RestatementMember_zgvLdxQK4373" style="text-align: right" title="General and administrative (e)">2,707,832</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--GeneralAndAdministrativeExpense_di_c20240701__20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zbCTj1TLMrj7" style="text-align: right" title="General and administrative (e)">(46,256</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--OperatingExpenses_z8DRuj6dKv22" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total operating expenses</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">3,183,633</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">3,137,377</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">(46,256</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--OperatingIncomeLoss_zN9bB6n5rPu2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; 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">(523,252</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">(476,996</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">46,256</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--ProfitLoss_zMbmd6KwZu9c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; 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">(649,565</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">(603,309</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">46,256</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--NetIncomeLoss_zk3wVQpr2aR5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Net income (loss) attributable to FDCTech</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(649,565</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">(607,207</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">42,358</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; background-color: rgb(204,238,255)"> <td style="font-style: italic; width: 46%">Nine Months Ended September 30, 2024</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_496_20240101__20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zdwTWVenb6Ug" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_49F_20240101__20240930__srt--RestatementAxis__custom--RestatementMember_zg6IVBhOM4Aa" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_499_20240101__20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zgjajbwtkQi" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">General and administrative (e)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--GeneralAndAdministrativeExpense_c20240101__20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zEEcdNyJHa64" style="text-align: right" title="General and administrative (e)">7,575,616</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--GeneralAndAdministrativeExpense_c20240101__20240930__srt--RestatementAxis__custom--RestatementMember_zbtCKYNqOjqb" style="text-align: right" title="General and administrative (e)">7,410,295</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--GeneralAndAdministrativeExpense_di_c20240101__20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zEoz26CS0hLg" style="text-align: right" title="General and administrative (e)">(165,321</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--OperatingExpenses_zaLrZIjTxGyh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total operating expenses</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">8,919,886</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">8,754,565</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">(165,321</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--OperatingIncomeLoss_zkJO7EUPVvY4" style="vertical-align: bottom; background-color: White"> <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">(1,686,032</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1,520,711</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">165,321</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--ProfitLoss_zcwC6UBFBSll" 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">(861,395</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">(696,074</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">165,321</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--NetIncomeLoss_zWRl6rCStrD2" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Net income (loss) attributable to FDCTech</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(861,395</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">(679,134</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">182,261</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; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; width: 46%">CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY (DEFICIT)</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_49D_20250101__20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z2xYXSIPkwE2" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_490_20250101__20250930__srt--RestatementAxis__custom--RestatementMember_zamd1LkUjHyj" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_497_20250101__20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_z6Yu3o9Veby3" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; 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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic">Nine Months Ended September 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AdjustmentsToAdditionalPaidInCapitalOther_zXCHYEE1aFe7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Change in APIC due to common control</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,485,743</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,279,715</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(206,028</td><td style="text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; width: 46%">CONSOLIDATED STATEMENTS OF CASH FLOWS</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_49D_20250101__20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z9rav8CInrW4" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_49F_20250101__20250930__srt--RestatementAxis__custom--RestatementMember_zR24HpyUYm0f" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_490_20250101__20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zxvShVgKFowe" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic">Nine Months Ended September 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--ProfitLoss_zHftnybX6ASb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net income (loss) (f)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">436,159</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">623,918</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">187,759</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DepreciationAndAmortization_zk0sbznJOcIl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">82,108</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">127,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">44,992</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Common stock issued for services (e)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--IssuanceOfStockAndWarrantsForServicesOrClaims_c20250101__20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zrt32XYr53B4" style="text-align: right" title="Common stock issued for services (e)">49,299</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--IssuanceOfStockAndWarrantsForServicesOrClaims_c20250101__20250930__srt--RestatementAxis__custom--RestatementMember_zKm2D7a58q5d" style="text-align: right" title="Common stock issued for services (e)">35,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--IssuanceOfStockAndWarrantsForServicesOrClaims_di_c20250101__20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zJAB0rtM76j2" style="text-align: right" title="Common stock issued for services (e)">(14,099</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_ecustom--SeriesBPreferredIssuedForServices_z5Dd79fQg3Oi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Series B Preferred issued for services (c)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,099</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--AllowanceForDoubtfulAccountsReceivableWriteOffs_i01_zZhfzEeQSA59" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accounts receivable allowance (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,382</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,382</td><td style="text-align: left"></td></tr> <tr id="xdx_404_ecustom--GainLossOnPropertyPlantEquipment_i01N_di_zQy9GqRL6Hhg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fixed assets (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(90,799</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(135,791</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(44,992</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--IncreaseDecreaseInAccountsReceivable_i02N_di_z8wMY0u3Qfi7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross accounts receivable (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(280,872</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(303,254</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(22,382</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--IncreaseDecreaseInAccountsReceivableRelatedParties_i02N_di_zg2YzEXhAiI2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Related party receivable (d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,028,659</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,042,260</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(13,601</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--IncreaseDecreaseInOperatingLeaseLiability_i02_zH4fNrbln2m2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating lease (d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(132,242</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(134,477</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,235</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_ecustom--IncreaseDecreaseInRightOfUseAssetLease_i02N_di_z1Xl3ujKgtGe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Right of use of assets (lease) (d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">132,242</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">123,703</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,539</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--NetCashProvidedByUsedInOperatingActivities_i01T_z4PcK3E3kd0l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net cash used in operating activities</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(3,815,048</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">(3,651,664</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">163,384</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--PaymentsForProceedsFromChangesInPaidinCapital_i01N_di_zAAF4L4R53Sd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Changes in paid-in capital (b)(c)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,485,743</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,279,715</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(206,028</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--NetCashProvidedByUsedInInvestingActivities_i01T_zj6LkX9lH3P4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net cash provided by (used in) investing activities</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,358,150</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,055,538</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">(302,612</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--ProceedsFromRepaymentsOfRelatedPartyDebt_i01_zvkk6sREqU39" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Related party advances (d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,445,588</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,270,225</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,715,813</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--ProceedsFromPaymentsToMinorityShareholders_zSowL95smqJ7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Change in noncontrolling interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(44,465</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">69,077</td><td style="text-align: left"></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">113,542</td><td style="text-align: left"></td></tr> <tr id="xdx_406_eus-gaap--NetCashProvidedByUsedInFinancingActivities_i01T_zdfawMDCpz1i" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Net cash provided by (used in) financing activities</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,453,120</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">(5,262,693</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(7,784,890</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_i01_zsbatpiThAD8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Effect of exchange rates</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">96,584</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">96,584</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_iT_zjmlk9qI0xsa" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Net increase (decrease) in cash 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">(3,778</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(7,762,235</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(7,758,457</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iS_zNPK3y5bZbji" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Cash and restricted cash at beginning 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">24,781,389</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">25,376,957</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">595,568</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Cash and restricted cash at end of period</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_981_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iE_c20250101__20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zZV1HrPbsaLa" style="font-weight: bold; text-align: right" title="Cash and restricted cash at end of period">24,777,611</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 id="xdx_98A_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iE_c20250101__20250930__srt--RestatementAxis__custom--RestatementMember_zgXb6Gze0Jq2" style="font-weight: bold; text-align: right" title="Cash and restricted cash at end of period">17,614,722</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 id="xdx_986_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iE_di_c20250101__20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zhaMRnsoBbid" style="font-weight: bold; text-align: right" title="Cash and restricted cash at end of period">(7,162,889</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; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; width: 46%">CONSOLIDATED STATEMENTS OF CASH FLOWS</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_495_20240101__20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zA0syaasDUo" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_494_20240101__20240930__srt--RestatementAxis__custom--RestatementMember_zKWRN9bZ3G2k" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_491_20240101__20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zldJtmITjthk" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic">Nine Months Ended September 30, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--ProfitLoss_zAdjdhb6rqLd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net income (loss) (f)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(861,395</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(696,074</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">165,321</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--SoftwareAmortization_z6ZBntB9YLW3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Software amortization (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,167</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">(26,167</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--IssuanceOfStockAndWarrantsForServicesOrClaims_zhT0rzs1mHvk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Common stock issued for services (e)</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">54,750</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">54,750</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--StockSubscriptionReclassification_iN_di_zerhJL1PnULf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subscription receivable activity (b)</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">8,200,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,200,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--IncreaseDecreaseInOperatingLeaseLiability_i02_maCzgtx_zSym1FYFe2Th" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating lease (d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(39,683</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">756,847</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">796,530</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--IncreaseDecreaseInRightOfUseAssetLease_i02N_di_msCzgtx_zXlmpIJXdnCb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Right of use of assets (lease) (d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">39,683</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(976,918</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,016,601</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--NetCashProvidedByUsedInOperatingActivities_i01T_mtCzgtx_maCzNUs_zmtZkXhKvjhk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net cash provided by (used in) operating activities</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(3,556,116</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">4,617,717</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">8,173,833</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--PaymentsForProceedsFromDevelopSoftware_i01N_di_msCzBFC_zA2QXqBj9be2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Capitalized software (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">89,077</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">115,244</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,167</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--NetCashProvidedByUsedInInvestingActivities_i01T_mtCzBFC_maCzNUs_z164kfd5XWcj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net cash provided by (used in) investing activities</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">795,090</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">906,893</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">111,803</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--StockSubscriptionReclassification_zQM4NP0ApOJc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Stock receivable/subscription reclassification (b)</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">(8,200,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,200,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--ProceedsFromPaymentsToMinorityShareholders_znDT7iiSUqB9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Change in noncontrolling interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(12,198</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(29,138</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(16,940</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--NetCashProvidedByUsedInFinancingActivities_i01T_z10WpIGlCyxd" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Net cash provided by (used in) financing activities</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(566,018</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">(8,766,018</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">(8,200,000</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_i01_zmARKdvbHmm" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Effect of exchange rates</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">(85,636</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(85,636</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_iT_zI1kcA2IjDB7" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Net increase (decrease) in cash 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">(3,327,044</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">(3,327,044</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></tr> <tr id="xdx_403_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iE_zyerU5uRbyrc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Cash and restricted cash at 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">27,989,417</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">27,989,417</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></tr> </table> Cash and Cash Equivalents 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. 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 September 30, 2025, and December 31, 2024, the majority of the cash balance was held with non-FDIC financial institutions in Malta, the United Kingdom, Cyprus, and Australia. Restricted Cash — Client Funds Segregated The Company’s regulated brokerage subsidiaries — Alchemy Markets Limited (Malta, MFSA-licensed), Alchemy Prime Limited (UK, FCA-licensed), and AD Advisory Services Pty Ltd (Australia, ASIC-licensed) — hold cash on behalf of clients in segregated bank accounts in accordance with the client-money rules of their respective regulators. These segregated client funds are not available for general corporate use and are matched by a corresponding liability presented as “Client funds payable” on the consolidated balance sheet. In accordance with Accounting Standards Codification (“ASC”) 230-10-50-8 and SEC Staff Accounting Bulletin Topic 11.M, these balances are classified as restricted cash and presented as a separate line item on the consolidated balance sheet under the caption “Restricted cash — client funds (segregated).” The Company adopted this presentation in connection with the restatement described in this Note and applied the change retrospectively to all periods presented. The following table reconciles the components of cash, cash equivalents, and restricted cash reported on the consolidated balance sheet to the total amounts shown in the consolidated statement of cash flows: SCHEDULE OF CASH EQUIVALENTS AND RESTRICTED CASH <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250930_zbyGWLgcPLOd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20241231_z981KeQokQSk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024 (Restated)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40C_eus-gaap--Cash_iI_zPnZ8dNm8Prg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1pt">Cash and cash equivalents</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"></td><td style="padding-bottom: 1pt; width: 16%; text-align: right">163,400</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"></td><td style="padding-bottom: 1pt; width: 16%; text-align: right">13,850,168</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--RestrictedCash_iI_z8C9odzDZvq" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Restricted cash — client funds (segregated)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">17,451,322</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">11,526,789</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_zeGBQOcpiQbf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total cash, cash equivalents, and restricted cash</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: right">17,614,722</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: right">25,376,957</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Accounts Receivable Accounts Receivable primarily represent the amount from four (4) technology customers. In some cases, customer receivables are due immediately upon demand; however, in most cases, the Company offers net 30 terms, where payment is due in full 30 days after the invoice date. The Company has based the allowance for doubtful accounts on its assessment of the collectability of customer accounts. The Company regularly reviews the allowance by considering historical experience, credit quality, the age of accounts receivable balances, and economic conditions that may affect a customer’s ability to pay, and the expected default frequency. Trade receivables are written off when they are considered uncollectible. At September 30, 2025, and December 31, 2024, the Management determined that the allowance for doubtful accounts was $22,382 and $22,382, respectively. The fiscal year’s bad debt expense ended September 30, 2025, and December 31, 2024, was 0 and 0, respectively. Sales, Marketing, and Advertising The Company recognizes sales, marketing, and advertising expenses when incurred. The Company incurred $887,520 and $1,211,724 in sales, marketing, and advertising costs (“sales and marketing”) for the nine months ended September 30, 2025 and 2024, respectively. The sales and marketing costs primarily included travel for trade shows, customer meetings, online marketing on industry websites, press releases, and public relations activities. The decrease in sales and marketing expenses is mainly due to higher promotional marketing costs for the three months ended September 30, 2024. The sales, marketing, and advertising expenses represented <span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__custom--SalesAndMarketingOneMember__srt--MajorCustomersAxis__custom--CustomerMember_zsoMfLMRgzL5" title="Concentration risk, percentage">5.14% and <span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__custom--SalesAndMarketingOneMember__srt--MajorCustomersAxis__custom--CustomerMember_z52tzvH0mXWe" title="Concentration risk, percentage">6.67% of sales for the nine months ended September 30, 2025, and 2024, 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; text-align: left; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Identify the contract or contracts, and any 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; text-align: left">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Identify all performance obligations under the contract and any 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; text-align: left">●</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; text-align: left">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Allocate the transaction price to the contract’s 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; text-align: left">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Recognize the revenue when, or as, the Company satisfies a performance obligation.</td></tr> </table> NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) The Company adopted ASC 606 using the modified retrospective method, 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 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 it and are committed to performing their respective obligations. Each party can identify its rights, obligations, and payment terms; the contract has commercial substance. The Company will collect all of the considerations. Revenue is recognized when performance obligations are satisfied by transferring control of the promised service to a customer. The Company fixes the transaction price for goods and services at contract inception. The Company’s standard payment terms are net 30 days and, in some cases, due upon receipt of the invoice. The Company considers changes in scope, price, or both to be contract modifications. The parties describe contract modifications as changes, variations, or amendments. 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 by implication from the customer’s customary business practice, provided the modification is 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 modifications 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 the goods/services promised. At contract inception, the Company assesses the solutions, services, or bundles of solutions and services obligated in the contract with a customer to identify each performance obligation within the contract, and then evaluates whether the performance obligations are capable of being 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 for the purposes of allocating and recognizing 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, taking into account 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 of a product to a customer or by 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; vertical-align: bottom; width: 20%; text-align: center">Performance Obligation</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 2%; text-align: center"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 25%; text-align: center">Types of Deliverables</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 2%; text-align: center"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 51%; 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 consulting revenue when the customer receives services over the contract period. If the customer pays the Company in advance for these services, the Company records the payment as deferred revenue until the services are completed.</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 during which the services are delivered, beginning on the date such services are made available to the customer. Licensing agreements are typically one year in length, with an option to cancel upon 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 software development projects for customers, where the Company develops the project to meet the design criteria and performance requirements 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 price it charges 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 to the contract. The Company considers the “transfers” of the promised goods or services to have occurred 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 benefit from all remaining benefits of the asset. The Company recognizes deferred revenue related to services it will deliver within one year as a current liability. The Company presents deferred revenue for services to be provided more than one year in 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 for preparing the statement of advice, rebalancing portfolios, 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 to enhance 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, and confirm that the contract has commercial substance and that payment collection 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; text-align: left; 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; text-align: left">●</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; text-align: left">●</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; text-align: left">●</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; text-align: left">●</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 such as cost-plus margin, market assessment, or a residual approach, while 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. 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 in Europe. Malta Financial Services Authority (MFSA) regulates Alchemy Malta with authorized countries, including Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Liechtenstein, Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden. The Financial Conduct Authority (FCA) regulates Alchemy UK in authorized countries, including England, Scotland, Wales, and Northern Ireland. The Company operates its brokerage business in two segments: retail and institutional (“clients” or “customers”). Through its retail and institutional segment, the Company provides its customers (individuals) around the world with access to a diverse range of global financial markets, including spot forex, precious metals, spread bets, and contracts for difference (“CFDs”) on currencies, commodities, indices, individual equities, cryptocurrencies, bonds, and interest rate products, as well as OTC options. The FCA defines a retail customer as a client who is not a professional or an eligible counterparty. A professional client is an entity that must be authorized or regulated to operate in the financial markets. According to the MFSA, a retail client is a client who is not a professional client or an eligible counterparty. A professional client possesses the knowledge, experience, and expertise to assess risks and make informed investment decisions. We recognize Brokerage (Trading) revenue under the principal model, following the guidance in ASC 606, Revenues from Contracts with Customers. The Company primarily generates revenue through market-making and trading execution services for its clients, known as Brokerage (Trading) Revenues. The Brokerage (Trading) revenue is the Company’s largest source of revenue. Brokerage (Trading) revenue comprises retail OTC and advisory business revenue. OTC trading includes forex trading (“forex”), precious metals trading, CFDs, and spread betting (in markets that do not prohibit such transactions), as well as other financial products. We realize gains or losses when we liquidate customer transactions. We revalue unrealized gains or losses on trading positions at prevailing market rates at the date of the balance sheet. We include them in Receivables from brokers, Payables to customers, and Payables to brokers on the Consolidated Balance Sheets. We record changes in net unrealized gains or losses in Brokerage (Trading) revenue on the Consolidated Statements of Operations and Comprehensive (Loss)/Income. We record Brokerage (Trading) revenue on a trade date basis. We also generate business through an agency model by earning commissions and spreads for executing customer trades. We book these revenues on a trade-date basis. The Company acts as an agent for clearing trades but is the principal for 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 revenue generated by the Company’s cash and customer cash held at banks, as well as funds on deposit with the Company’s liquidity providers as collateral, less interest paid to the Company’s customers. We record interest revenue and interest expense when earned and incurred, respectively. Concentrations of Credit Risk Cash Cash and cash equivalents include cash on hand, bank deposits, and other short-term, highly liquid investments with a maturity of three months or less. The Company maintains its cash balances at multiple financial institutions, both domestic and foreign. For US financial institutions, the balances do not exceed Federal Deposit Insurance Corporation (FDIC) limits as of September 30, 2025. However, as of December 31, 2024, the majority of the cash balance was held with non-FDIC financial institutions in Malta, the UK, and other countries. On September 30, 2025, and December 31, 2024, the Company had $17,614,722 and $25,376,957 in total cash, cash equivalents, and restricted cash (client funds segregated) held at the financial institution. Revenues For the nine months ended September 30, 2025, and 2024, the Company generated $17,269,111 and $18,178,864 in revenues, representing a decrease of over 5.00% from the previous period. It comprises three main business segments: Investment and Brokerage, Wealth Management, and Technology and Software Development. Accounts Receivable Accounts Receivable primarily represent the amount from four (4) technology customers. In some cases, customer receivables are due immediately upon demand; however, in most cases, the Company offers net 30 terms, where payment is due in full 30 days after the invoice date. The Company has based the allowance for doubtful accounts on its assessment of the collectability of customer accounts. The Company regularly reviews the allowance by considering historical experience, credit quality, the age of accounts receivable balances, economic conditions that may affect a customer’s ability to pay, and expected default rates. Trade receivables are written off when they are considered uncollectible. As of September 30, 2025, and December 31, 2024, management determined that the allowance for doubtful accounts was $22,382 and $22,382, respectively. The fiscal year’s bad debt expense ended September 30, 2025, and December 31, 2024, was 0 and 0, respectively. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 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 September 30, 2025, and 2024, the Company incurred R and D costs of 0 and 0. The R and D costs in the previous period were based on an evaluation of the technological feasibility costs of the Condor Investing and Trading App. Legal Proceedings The Company discloses a loss contingency if there is at least a reasonable possibility that a material loss has been incurred. The Company records its best estimate of loss related to pending legal proceedings when the loss is probable, and the amount can be reasonably estimated. The Company can reasonably estimate a range of losses with no best estimate in the range; the Company records the minimum estimated liability. As additional information becomes available, the Company assesses the potential liability related to pending legal proceedings, revises its estimates, and updates its disclosures accordingly. The Company’s legal costs associated with defending itself are recorded as expenses when incurred. 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_90B_eus-gaap--LossContingencyDamagesSoughtValue_pn4n6_c20250101__20250930__us-gaap--TypeOfArrangementAxis__custom--ShareSaleAgreementMember_zySjE5T2E4T1" 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_906_eus-gaap--LossContingencyDamagesAwardedValue_c20250101__20250930__us-gaap--TypeOfArrangementAxis__custom--ShareSaleAgreementMember_zatjdvcDasJ1" 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 will be served shortly. A Costs and Case Management Conference has been scheduled for November 17, 2025, at which directions will be given to the trial. 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 September 30, 2025. A hearing is scheduled for December 15, 2025, on the Company’s motion. 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 is expected to schedule an additional hearing for the FIAU to cross-examine the Company’s witnesses, 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, 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 September 30, 2025. 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. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Impairment of Long-Lived Assets The Company reviews long-lived assets for impairment in accordance with FASB ASC 360, Property, Plant, and Equipment. Under the standard, long-lived assets are tested for recoverability whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. An impairment charge is recognized when the asset’s carrying value exceeds the fair value. There were no impairment charges as of September 30, 2025, and December 31, 2024. Provision for Income Taxes The provision for income taxes is determined using the asset and liability method. This method calculates deferred tax assets and liabilities based on the temporary differences between the consolidated financial statement and income tax bases of assets and liabilities using the enacted tax rates applicable each year. The Company utilizes a two-step approach to recognizing and measuring uncertain tax positions (“tax contingencies”). The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount, exceeding 50%, that is likely to be realized upon ultimate settlement. The Company considers various factors when evaluating and estimating its tax positions and benefits, which necessitate periodic adjustments that may not accurately predict actual outcomes. The Company includes interest and penalties related to tax contingencies in the provision for income taxes in the consolidated statements of its operations. The Company’s management does not expect the total amount of unrecognized tax benefits to change significantly in the next twelve (12) months. Software Development Costs According to ASC 985-20, Software development costs, including expenses incurred to develop software sold, leased, or otherwise marketed, are capitalized after establishing technological feasibility, if significant. The Company amortizes the capitalized software development costs using the straight-line method over the estimated useful life of the application software. By the end of February 2016, the Company completed the technical feasibility of the Condor FX Back Office, Condor Pro Multi-Asset Trading Platform Version, and Condor Pricing Engine. The Company established the technical feasibility of the Digital Assets Web Trader Platform in February 2018. The Company completed the technical feasibility of the Condor Investing and Trading App in January 2021. The Company estimates the useful life of the software to be three (3) years. The Company is developing the Condor Investing and Trading App. The Company is currently capitalizing on the costs associated with the development. The R and D costs in the period ending September 30, 2022, were incurred in evaluating the technological feasibility of the Robo Advice Platform. The R and D costs in the period ending December 31, 2022, were incurred while evaluating the technological feasibility of the Condor Investing and Trading App. There were no R and D costs for the three months ending September 30, 2025, and 2024. The Company capitalizes major costs incurred during the application development stage for internal-use software. Convertible Debentures The cash conversion guidance in ASC 470-20, Debt with Conversion and Other Options, is considered when evaluating the accounting for convertible debt instruments, including certain convertible preferred stock classified as a liability, to determine whether the conversion feature should be recognized as a separate component of equity. The cash conversion guidance applies to all convertible debt instruments that, upon conversion, may be settled entirely or partially in cash or other assets where the conversion option is not bifurcated and separately accounted for pursuant to ASC 815. If the conversion features of conventional convertible debt provide a conversion rate below market value, this feature is characterized as a beneficial conversion feature (“BCF”). The Company records BCF as a debt discount in accordance with ASC Topic 470-20, Debt with Conversion and Other Options. In such circumstances, the convertible debt is recorded net of the discount related to the Black-Scholes formula. The Company amortizes the discount to interest expense over the life of the debt using the effective interest method. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Foreign Currency Translation and Re-measurement The Company translates its foreign operations into US dollars in accordance with ASC 830, “Foreign Currency Matters.” Gains or losses resulting from translating the foreign currency financial statements are accumulated as a separate component of accumulated other comprehensive income (“AOCI”) in the Company’s stockholders’ equity and noncontrolling interests. Transaction gains and losses resulting from exchange rate changes on transactions denominated in currencies other than the functional currency of the applicable subsidiary are included in the Consolidated Statements of Income, within “Other (income) expense, net”, in the year in which the change occurs. We have translated the local currency of ADS and AML in the Australian Dollar (AUD), Euro Dollar (EUR), and British Pound (GBP), respectively, into US1.00 at the following exchange rates for the respective dates: <p id="xdx_89A_eus-gaap--ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock_zPnFiAyYMHIf" style="font: 10pt Times New Roman, Times, Serif; margin: 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_490_20250930_zjYvIxL0XOIc" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20241231_z0TynSkeVOEj" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40A_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--PeriodEndUSDToAUDMember_z1vpJ0So1Svi" 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">1.5122</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">1.6168</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--PeriodEndUSDToEURMember_zlQbdbUsf1Z9" 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">0.8523</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.9662</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--PeriodEndUSDToGBPMember_zRFAVUJhgNc6" 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">0.7439</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.7990</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: 70%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250331_zxY0soDpeHU7" style="border-bottom: Black 1pt solid; text-align: center">Q1 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250630_zBEahMWxcuJk" style="border-bottom: Black 1pt solid; text-align: center">Q2 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250930_ztY8fS7Q4SRj" style="border-bottom: Black 1pt solid; text-align: center">Q3 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40D_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToAUDMember_zVNz8Oekavo8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">USD: AUD</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><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1.5605</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">1.5282</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToEURMember_zBlP3YjFulDb" style="vertical-align: bottom; background-color: White"> <td>USD: EUR</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">0.9507</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.8814</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.8553</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToGBPMember_z88fssieQ2Jl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">USD: GBP</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">0.7944</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.7489</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.7417</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToGBPMember_zMUkhcYV9Isa" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign currency exchange rate, translation</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.7944</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.7489</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.7417</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 follows ASC 260, Earnings Per Share, to account for earnings per share. Basic earnings per share (“EPS”) calculations are determined by dividing net profit (loss) by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. As of September 30, 2025, and 2024, the Company had weighted 423,084,729 and 390,139,674 basic and dilutive shares issued and outstanding. During the period ended September 30, 2025, common stock equivalents were dilutive due to net income. Hence, they were considered in the computation. During the period ended September 30, 2024, common stock equivalents were anti-dilutive due to net loss. Hence, they were not considered in the computation. Reclassifications We have reclassified certain amounts from the prior period to conform to the current year’s presentation. None of these classifications impacted reported operating or net loss for any presented period. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Recent Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606), which supersedes the revenue recognition requirements in Topic 605, Revenue Recognition, including most industry-specific requirements. ASU 2014-09 establishes a five-step revenue recognition process; an entity will recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. ASU 2014-09 also requires enhanced disclosures regarding the nature, amount, timing, and uncertainty of revenues and cash flows from customers’ contracts. In August 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date, which defers the effective date of ASU 2014-09 by one (1) year. The Company adopted ASC 606 using the modified retrospective method, applying it to all contracts not completed as of January 1, 2019. The Company presents results for reporting periods beginning after January 1, 2019, under ASC 606, while prior period amounts are reported in accordance with legacy GAAP. Refer to Note 2, Revenue from Major Contracts with Customers, for further discussion on the Company’s accounting policies for revenue sources within the scope of ASC 606.

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

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

Defined Terms In these consolidated financial statements and the related notes, the terms “Restricted cash — client funds (segregated),” “client funds,” and “client money” are used interchangeably to refer to amounts held by the Company’s regulated brokerage subsidiaries on behalf of clients in segregated accounts pursuant to applicable regulatory requirements, presented on the consolidated balance sheets as a separately captioned restricted cash line item with an equal and offsetting client funds payable liability. Restatement of Previously Issued Financial Statements Following the engagement of LAO Professionals (“LAO”) as the Company’s independent registered public accounting firm on April 3, 2025, and in connection with LAO’s reaudit of the Company’s consolidated financial statements for the year ended December 31, 2024, management and the Board of Directors identified errors in the Company’s previously issued condensed consolidated financial statements. On June 3, 2026, the Board of Directors, after consultation with management and LAO, concluded that the Company’s previously issued unaudited condensed consolidated financial statements as of and for the three and nine months ended September 30, 2025 (as included in the Original Filing) should no longer be relied upon. The Company is restating its affected financial statements in accordance with Accounting Standards Codification (“ASC”) Topic 250, “Accounting Changes and Error Corrections.” Concurrently with this Amendment, the Company has filed Amendment No. 2 to its Annual Report on Form 10-K for the fiscal year ended December 31, 2024 and Amendment No. 2 to its Annual Report on Form 10-K for the fiscal year ended December 31, 2025, restating its annual financial statements for the fiscal years ended December 31, 2024 and 2025, and the comparative periods. The restatement reflects the following adjustments: (a) Subscription Receivable Reclassification to Contra-Equity (ASC 505-10-45-2)—a subscription receivable totaling 8,200,000 originally recognized on November 30, 2023 has been reclassified from current assets to a contra-equity account; (b) Unrecorded Stock Issuance to Global Career Networks Inc. (ASC 250-10-45-23)—500,000 shares of common stock issued October 5, 2021 at 0.1095 per share were not recorded by the Company’s transfer agent and have been recognized retrospectively to the original transaction date; (c) Restricted Cash for Client Funds Segregated (ASC 230-10-50-8)—cash held by the Company’s regulated subsidiaries on behalf of clients has been reclassified from “Cash” to a separate line item, “Restricted cash — client funds (segregated),” with the corresponding liability re-titled “Client funds payable”; (d) Noncontrolling Interest Walk Correction (ASC 810-10)—noncontrolling interest balances have been corrected to reflect only the <span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AdvisoryServicesPtyLtdMember_z1Vh5A9M9p4k" title="Ownership percentage">49% noncontrolling share of AD Advisory Services Pty Ltd net income and other comprehensive income, with no common-control reallocation; (e) Accumulated Other Comprehensive Income Allocation Correction (ASC 220-10)—FDC’s accumulated other comprehensive income has been corrected to exclude the noncontrolling interest’s allocable share of foreign currency translation adjustment; (f) Reclassification of Balances Held Within AML Cash Accounts (ASC 940)—3,500,000 of client funds of Alchemy Prime Limited (“APL”) held within Alchemy Markets Ltd. (“AML”) designated liquidity provider account, and 3,574,201 (€3,453,334) of external third-party assets held by AML on behalf of a non-Group counterparty, aggregating 7,074,201, have been reclassified from “Cash” to “Restricted cash — client funds (segregated)” with corresponding recognition in “Client funds payable,” consistent with Adjustments B and C described in the Company’s Annual Report on Form 10-K/A (Amendment No. 2) for the year ended December 31, 2024; and (g) Segment Reclassification of ATECH Cost of Sales—cost of sales of Alchemytech Ltd. (“ATECH”), a Cyprus-based subsidiary providing information technology, sales, and marketing services to the Company’s affiliated brokerage operations, has been reclassified from the Technology & software segment to the Brokerage segment to reflect the segment to which those services support. Total cost of sales, gross profit, and net income (loss) are unaffected by this reclassification. Restatement Adjustments by Category Background Subsequent to the issuance of its unaudited interim consolidated financial statements for the three and nine months ended September 30, 2025 (originally filed on Form 10-Q on November 13, 2025, Accession No. 0001493152-25-022191) and for the three and nine months ended September 30, 2024 (originally filed on Form 10-Q on November 19, 2024, Accession No. 0001493152-24-052613), management of FDCTech, Inc. (the “Company”) identified errors in the presentation and classification of certain balance-sheet, statement-of-operations, and statement-of-cash-flows captions. The Company has restated those interim financial statements to correct these errors. The restated amounts have no effect on the Company’s compliance with debt covenants or regulatory capital requirements. Description of restatement adjustments (a) Segregation of restricted cash (client funds). The Company previously reported all cash, including cash held on behalf of brokerage customers, in a single “Cash” caption and the related liability as “Customer funds.” The restated balance sheets present client funds segregated from operating cash as “Restricted cash (client funds, segregated)” with a corresponding liability captioned “Client funds payable.” The statements of cash flows have been conformed to present the change in client funds (segregated) within operating activities and to present the beginning- and ending-of-period reconciliation on a combined cash, cash equivalents, and restricted cash basis. (b) Subscription receivable reclassification. The Company previously reported 8,200,000 of subscription receivable as a current asset. Management determined that the subscription receivable, which represents amounts due from investors in respect of equity instruments, should be presented as a contra-equity reduction of stockholders’ equity in accordance with SAB Topic 4.E and ASC 505-10-45-2. The reclassification reduces total current assets and total stockholders’ equity in equal amounts and has no effect on net income (loss) or cash flows from operating, investing, or financing activities, except for reclassification of the original recognition through changes in paid-in capital in the prior-year cash-flow statement. (c) Disaggregation of additional paid-in capital. Additional paid-in capital was previously reported on a combined basis covering common stock, Series A Preferred and Series B Preferred. The restated balance sheets present “Additional paid-in capital” (attributable to common and Series A Preferred) and “Additional paid-in capital, Series B Preferred stock” as separate captions to provide users with the components of paid-in capital by class of equity security. (d) Reclassification within receivables and operating leases. Certain amounts previously reported within “Related party receivable” and the right-of-use asset / operating lease liability have been reclassified to conform to the restated presentation, including (i) reduction of Related party receivable for amounts determined to relate to other parties or other balance-sheet captions and (ii) re-measurement of the right-of-use asset and current/non-current operating lease liability to correct an error in the lease-term schedule. (e) Reclassification of operating expenses and other income (expense). General and administrative expense and sales and marketing expense for the three and nine months ended September 30, 2025 and 2024 have been re-presented to correct certain misclassifications between G&A, S&M, cost of sales (brokerage), and other income (expense). In addition, the three months ended September 30, 2025 reflect a 31,000 reduction in technology & software revenue to correct a cut-off error. (f) Effect on accumulated deficit and AOCI. The cumulative net effect of the foregoing adjustments on accumulated deficit at September 30, 2025 was a favorable adjustment of 355,277 (from (2,241,003) as previously reported to ($1,885,726) as restated). The cumulative effect on accumulated other comprehensive income (loss) at September 30, 2025 was an unfavorable adjustment of (19,511) (from 43,314 as previously reported to 23,803 as restated). The corresponding adjustments to accumulated deficit at September 30, 2024 reduced accumulated deficit by 165,321 (from (3,488,102) to (3,322,781) — favorable). SCHEDULE OF RESTATEMENT ADJUSTMENTS BY CATEGORY <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"> </td> <td colspan="2" id="xdx_494_20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zZ53sCX1spk7" style="font-weight: bold; text-align: center">As Previously</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_496_20250930__srt--RestatementAxis__custom--RestatementMember_zVdcsaFGyjT3" style="font-weight: bold; text-align: center">As</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" id="xdx_49A_20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zHxSK8nrvxk5" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </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">Reported (A)</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">Restated (B)</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">Difference</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(B) - (A)</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">CONSOLIDATED BALANCE SHEETS</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic">As of September 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">ASSETS</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 46%; font-style: italic; text-align: left">Cash (a)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eus-gaap--Cash_iI_c20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zeI2bkdm5GM7" style="width: 14%; text-align: right" title="Cash (a)">24,777,611</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_982_eus-gaap--Cash_iI_c20250930__srt--RestatementAxis__custom--RestatementMember_z6egWROiJlE7" style="width: 14%; text-align: right" title="Cash (a)">163,400</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_98B_eus-gaap--Cash_iI_di_c20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zBXfyNYRSmqe" style="width: 14%; text-align: right" title="Cash (a)">(24,614,211</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--RestrictedCashCurrent_iI_zgc8FiK7NHa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Restricted cash (client funds, segregated) (a)</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">17,451,322</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,451,322</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AccountsReceivableNetCurrent_iI_zT0EUQBrccp4" 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">305,872</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">305,872</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Prepaid expenses — current (d)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--PrepaidExpenseCurrent_iI_c20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zsZfoxyAjbSf" style="text-align: right" title="Prepaid expenses - current (d)">495,972</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--PrepaidExpenseCurrent_iI_c20250930__srt--RestatementAxis__custom--RestatementMember_zP3V3c7sLNVf" style="text-align: right" title="Prepaid expenses - current (d)">437,222</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--PrepaidExpenseCurrent_iI_di_c20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zoTuf3QDHYt5" style="text-align: right" title="Prepaid expenses - current (d)">(58,750</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subscription receivable (b)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_iI_c20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zMIVHf63Jlf5" style="text-align: right" title="Subscription receivable (b)">8,200,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_iI_c20250930__srt--RestatementAxis__custom--RestatementMember_zyvaavS7t8s" style="text-align: right" title="Subscription receivable (b)">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_iI_di_c20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zROylonK3Fcl" style="text-align: right" title="Subscription receivable (b)">(8,200,000</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Related party receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Subscription receivable (b)"><p id="xdx_98F_eus-gaap--NotesAndLoansReceivableNetCurrent_iI_c20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zJffOYJ99X4" style="margin: 0" title="Related party receivable">6,443,484</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Subscription receivable (b)"><p id="xdx_985_eus-gaap--NotesAndLoansReceivableNetCurrent_iI_c20250930__srt--RestatementAxis__custom--RestatementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zIqNq3eeeX3g" style="margin: 0" title="Related party receivable">5,724,710</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Subscription receivable (b)"><p id="xdx_98B_eus-gaap--NotesAndLoansReceivableNetCurrent_iNI_di_c20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zmW5bge72rd1" style="margin: 0" title="Related party receivable">(718,774</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total current assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--AssetsCurrent_iI_c20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z6EDl3IeBE4i" style="text-align: right" title="Total current assets">40,222,939</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--AssetsCurrent_iI_c20250930__srt--RestatementAxis__custom--RestatementMember_zS1JkYHdz3Pd" style="text-align: right" title="Total current assets">24,082,526</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--AssetsCurrent_iI_di_c20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zAtdzSNeJS5j" style="text-align: right" title="Total current assets">(16,140,413</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--PrepaidExpenseNoncurrent_iI_zcY5khCZ7Ztc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Prepaid expenses — non-current (d)</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">58,750</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">58,750</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OperatingLeaseRightOfUseAsset_iI_z3KUzizPSBi9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Right-of-use asset (d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">579,686</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">854,551</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">274,865</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--Assets_iI_c20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zPgAmhh4Cjll" style="text-align: right" title="Total assets">47,928,079</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--Assets_iI_c20250930__srt--RestatementAxis__custom--RestatementMember_zNen04x6Jfvl" style="text-align: right" title="Total assets">32,121,281</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--Assets_iI_di_c20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_z0YZhzHl3Nlh" style="text-align: right" title="Total assets">(15,806,798</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_ecustom--RelatedPartyAdvances_iI_zbdTMc9LCwcl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Related party advances (d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,456,976</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,722,615</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(734,361</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Customer funds / Client funds payable (a)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--CustomerRefundLiabilityCurrent_iI_c20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zbtnYtguiC77" style="text-align: right" title="Customer funds / Client funds payable (a)">24,525,523</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--CustomerRefundLiabilityCurrent_iI_c20250930__srt--RestatementAxis__custom--RestatementMember_zgxEDwgn0nz6" style="text-align: right" title="Customer funds / Client funds payable (a)">17,451,322</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--CustomerRefundLiabilityCurrent_iI_di_c20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_z9hVv2Lvd1Na" style="text-align: right" title="Customer funds / Client funds payable (a)">(7,074,201</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating lease liability, current (d)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zZ7LoBOWSxql" style="text-align: right" title="Operating lease liability, current (d)">451,900</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20250930__srt--RestatementAxis__custom--RestatementMember_z5YtswkbFDV8" style="text-align: right" title="Operating lease liability, current (d)">187,044</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--OperatingLeaseLiabilityCurrent_iI_di_c20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zfKHNJ3tjlyj" style="text-align: right" title="Operating lease liability, current (d)">(264,856</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total current liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--LiabilitiesCurrent_iI_c20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z1n4CQL0XKef" style="text-align: right" title="Total current liabilities">30,796,730</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--LiabilitiesCurrent_iI_c20250930__srt--RestatementAxis__custom--RestatementMember_zuApXfM6yWl" style="text-align: right" title="Total current liabilities">22,723,312</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--LiabilitiesCurrent_iI_di_c20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zGZYeYZEYBri" style="text-align: right" title="Total current liabilities">(8,073,418</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_z8iiqQaMedu1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating lease liability — non-current (d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">127,786</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">390,407</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">262,621</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--Liabilities_iI_c20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zbftmiBZwAn6" style="text-align: right" title="Total liabilities">31,455,675</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--Liabilities_iI_c20250930__srt--RestatementAxis__custom--RestatementMember_zHrQNzaneIx6" style="text-align: right" title="Total liabilities">23,644,878</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--Liabilities_iI_di_c20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_z8OzxBeeRoEj" style="text-align: right" title="Total liabilities">(7,810,797</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--CommonStockValue_iI_zNibe4E3Lgbl" style="vertical-align: bottom; background-color: White"> <td>Common stock, par value $0.0001 (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42,258</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AdditionalPaidInCapital_iI_zR97YG8a53nb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Additional paid-in capital (common & Series A) (c)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,541,251</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,865,371</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,675,880</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--StockholdersEquityNoteSubscriptionsReceivable_iNI_di_zFSAoL27nabe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subscription receivable (contra-equity) (b)</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><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_40A_eus-gaap--AdditionalPaidInCapitalPreferredStock_i02I_z1ZTiKjzhPOh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Additional paid-in capital, Series B Preferred (c)</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><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_406_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iI_zd4K0JPgWAJ9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accumulated other comprehensive income (loss) (f)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,314</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,803</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(19,511</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--RetainedEarningsAccumulatedDeficit_iI_zOqgs21MBeWb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accumulated deficit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,241,003</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,885,726</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">355,277</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--StockholdersEquity_iI_ztyU1Fp2ghZ7" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total FDCTech, Inc. stockholders’ equity (deficit)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,386,507</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,390,506</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,996,001</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--MinorityInterest_i01I_z1WmElfYXlY4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Noncontrolling interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">85,897</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">85,897</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total liabilities and stockholders’ equity (deficit)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--LiabilitiesAndStockholdersEquity_iI_c20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z9aDrVzobwbf" style="text-align: right" title="Total liabilities and stockholders' equity (deficit)">47,928,079</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--LiabilitiesAndStockholdersEquity_iI_c20250930__srt--RestatementAxis__custom--RestatementMember_zTTeoq2i5tfi" style="text-align: right" title="Total liabilities and stockholders' equity (deficit)">32,121,281</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--LiabilitiesAndStockholdersEquity_iI_di_c20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_z3QLe8hMnBN6" style="text-align: right" title="Total liabilities and stockholders' equity (deficit)">(15,806,798</td><td style="text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; width: 46%">CONSOLIDATED BALANCE SHEETS</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_491_20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zPQr0v8uyzj2" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_497_20240930__srt--RestatementAxis__custom--RestatementMember_z9mzqBGvTH3" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_498_20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zngviDc17tVc" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic">As of September 30, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">ASSETS</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cash (a)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--Cash_iI_c20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zdwWqd03UKxc" style="text-align: right" title="Cash (a)">27,989,417</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--Cash_iI_c20240930__srt--RestatementAxis__custom--RestatementMember_zsES50KFCREc" style="text-align: right" title="Cash (a)">6,412,480</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--Cash_iI_di_c20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zJhGNMOQucoa" style="text-align: right" title="Cash (a)">(21,576,937</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--RestrictedCashCurrent_iI_zVwA45LQdSva" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Restricted cash (client funds, segregated) (a)</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">21,576,937</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,576,937</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subscription receivable (b)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_iI_c20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zKnzMdX20vE3" style="text-align: right" title="Subscription receivable (b)">8,200,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_iI_c20240930__srt--RestatementAxis__custom--RestatementMember_zhKyP6hM5Wi9" style="text-align: right" title="Subscription receivable (b)">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_iI_di_c20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zlJlr4YjlS52" style="text-align: right" title="Subscription receivable (b)">(8,200,000</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total current assets</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_982_eus-gaap--AssetsCurrent_iI_c20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z9yiLuz9veEe" style="font-weight: bold; text-align: right" title="Total current assets">37,585,357</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 id="xdx_989_eus-gaap--AssetsCurrent_iI_c20240930__srt--RestatementAxis__custom--RestatementMember_zQO2OBU6EKKb" style="font-weight: bold; text-align: right" title="Total current assets">29,385,357</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 id="xdx_98B_eus-gaap--AssetsCurrent_iI_di_c20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_z7D0ctq7SNs" style="font-weight: bold; text-align: right" title="Total current assets">(8,200,000</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--OperatingLeaseRightOfUseAsset_iI_zbliU1ksuoA5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Right-of-use asset (d)</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">1,016,601</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,016,601</td><td style="text-align: left"> </td></tr> <tr 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 id="xdx_989_eus-gaap--Assets_iI_c20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zZNTy2TggLL7" style="font-weight: bold; text-align: right" title="Total assets">43,256,750</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 id="xdx_986_eus-gaap--Assets_iI_c20240930__srt--RestatementAxis__custom--RestatementMember_zr2bvIld3ael" style="font-weight: bold; text-align: right" title="Total assets">36,073,351</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 id="xdx_980_eus-gaap--Assets_iI_di_c20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_z7DmcL0K4gIf" style="font-weight: bold; text-align: right" title="Total assets">(7,183,399</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--OperatingLeaseLiabilityCurrent_iI_zAh7gtUw4r09" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating lease liability, current (d)</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">219,078</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">219,078</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LiabilitiesCurrent_iI_z0WdVFizCrN5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total current 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">29,028,178</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">29,247,256</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">219,078</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_zKNttt2QFWJ9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating lease liability — non-current (d)</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">577,452</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">577,452</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--Liabilities_iI_zVgR7P8ITD8g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; 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">29,578,653</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">30,375,183</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">796,530</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--CommonStockValue_iI_zxcApyFZ6hFj" style="vertical-align: bottom; background-color: White"> <td>Common stock, par value 0.0001 (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">39,058</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">39,108</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AdditionalPaidInCapital_iI_zZKjhSnb6XBd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Additional paid-in capital, common stock (c)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,647,098</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,701,798</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">54,700</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--StockholdersEquityNoteSubscriptionsReceivable_iNI_di_zvkXCMqc6V4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subscription receivable (contra-equity) (b)</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">(8,200,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,200,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--RetainedEarningsAccumulatedDeficit_iI_zLi34R2p6mJ5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accumulated deficit (f)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,488,102</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,322,781</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">165,321</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--StockholdersEquity_iI_z4FiL9kpvxtk" style="vertical-align: bottom; background-color: White"> <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">13,668,296</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">5,688,367</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(7,979,929</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr 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 id="xdx_985_eus-gaap--LiabilitiesAndStockholdersEquity_iI_c20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zwAaptGGeDS3" style="font-weight: bold; text-align: right" title="Total liabilities and stockholders' equity (deficit)">43,256,750</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 id="xdx_98B_eus-gaap--LiabilitiesAndStockholdersEquity_iI_c20240930__srt--RestatementAxis__custom--RestatementMember_zWTRshfcQ3Vg" style="font-weight: bold; text-align: right" title="Total liabilities and stockholders' equity (deficit)">36,073,351</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 id="xdx_983_eus-gaap--LiabilitiesAndStockholdersEquity_iI_di_c20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zLO2KLLivshj" style="font-weight: bold; text-align: right" title="Total liabilities and stockholders' equity (deficit)">(7,183,399</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; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; width: 46%">CONSOLIDATED STATEMENTS OF OPERATIONS</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_499_20250701__20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zHSLGRGZcTPe" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_498_20250701__20250930__srt--RestatementAxis__custom--RestatementMember_zIOGMWJWlPol" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_491_20250701__20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_z0Jkg7l91fdc" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic">Three Months Ended September 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__us-gaap--TechnologyServiceMember_zMafi0K2ccAi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Technology & software revenue (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,392,636</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,361,636</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(31,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zEhqgH0l0okk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,903,372</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,872,372</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(31,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--TradingRevenuesMember_ztM0qV0WI04" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Brokerage (Trading) cost of sales (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">555,405</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">60,237</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(495,168</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total cost of sales</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--CostOfGoodsAndServicesSold_c20250701__20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zAQJcxdzq8hh" style="text-align: right" title="Total cost of sales">2,132,396</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--CostOfGoodsAndServicesSold_c20250701__20250930__srt--RestatementAxis__custom--RestatementMember_zCNWcvK2gRSg" style="text-align: right" title="Total cost of sales">1,637,228</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--CostOfGoodsAndServicesSold_di_c20250701__20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zevCgdjkhhTl" style="text-align: right" title="Total cost of sales">(495,168</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--GrossProfit_zBD370K4r4of" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,770,976</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,235,144</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">464,168</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--GeneralAndAdministrativeExpense_zm7Ed4eLxm44" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">General and administrative (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,743,574</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,234,153</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">490,579</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Sales and marketing (e)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--SellingAndMarketingExpense_c20250701__20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zwesSFdgrve" style="text-align: right" title="Sales and marketing (e)">323,634</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--SellingAndMarketingExpense_c20250701__20250930__srt--RestatementAxis__custom--RestatementMember_zMSCSsCMoBc" style="text-align: right" title="Sales and marketing (e)">317,379</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--SellingAndMarketingExpense_di_c20250701__20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zJL7cXGYmbIh" style="text-align: right" title="Sales and marketing (e)">(6,255</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--OperatingExpenses_zRyraorSwXQ4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total operating expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,112,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,596,524</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">484,324</td><td style="text-align: left"></td></tr> <tr id="xdx_40B_eus-gaap--OperatingIncomeLoss_zuD4aMtKyqL1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Operating income (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">658,776</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">638,620</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(20,156</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--OtherNonoperatingIncomeExpense_zypEtXQEnBT8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other income (expense), net (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">268,738</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">268,739</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_408_eus-gaap--ProfitLoss_zKch7fNzZzKi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Net income (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">755,408</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">735,252</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(20,156</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--NetIncomeLoss_z2aA5ajx1rkd" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Net income (loss) attributable to FDCTech</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">755,408</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">655,487</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(99,921</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--OtherNonoperatingIncomeExpense_ziuDoCkTNNG7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other income (expense)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">268,738</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">268,739</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--NonoperatingIncomeExpense_zRFfYYNyxxsk" 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">96,632</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">96,632</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_40B_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zxeVQVVkS9O4" 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">755,408</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">735,252</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(20,156</td><td style="text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic; width: 46%">Nine Months Ended September 30, 2025</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_493_20250101__20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zoBlpL6ojSJj" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_49F_20250101__20250930__srt--RestatementAxis__custom--RestatementMember_zRw4AMuAYQh6" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_497_20250101__20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zMDdcsMzeamk" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td></tr> <tr id="xdx_402_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__us-gaap--TechnologyServiceMember_zR5AQzo0R6Q2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Technology & software revenue (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,400,210</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,353,598</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(46,612</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zxz9cmqdAFVb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,315,723</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,269,111</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(46,612</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--TradingRevenuesMember_zcF0lyKflwp5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Brokerage (Trading) cost of sales (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,458,121</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,458,121</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_40B_eus-gaap--CostOfGoodsAndServicesSold_zptqdsO6TJCk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total cost of sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,868,710</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,868,710</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--GrossProfit_zKz8NbxPycc4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,447,013</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,400,401</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(46,612</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">General and administrative (e)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--GeneralAndAdministrativeExpense_c20250101__20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zk0p1iZktKcg" style="text-align: right" title="General and administrative (e)">7,523,340</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--GeneralAndAdministrativeExpense_c20250101__20250930__srt--RestatementAxis__custom--RestatementMember_zjOc8Y1lfYM9" style="text-align: right" title="General and administrative (e)">7,505,861</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--GeneralAndAdministrativeExpense_di_c20250101__20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zvATYiNUin37" style="text-align: right" title="General and administrative (e)">(17,479</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Sales and marketing (e)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--SellingAndMarketingExpense_c20250101__20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zes2JPORfAB8" style="text-align: right" title="Sales and marketing (e)">898,430</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--SellingAndMarketingExpense_c20250101__20250930__srt--RestatementAxis__custom--RestatementMember_zoornNf2pog2" style="text-align: right" title="Sales and marketing (e)">887,520</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--SellingAndMarketingExpense_di_c20250101__20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zUfUOlmr1xdg" style="text-align: right" title="Sales and marketing (e)">(10,910</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--OperatingExpenses_zSnnTkHZXow8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total operating expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,548,870</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,520,481</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(28,389</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--OperatingIncomeLoss_zURcxMLEMLk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Operating income (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">898,143</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">879,920</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(18,223</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--OtherNonoperatingIncomeExpense_zGZWbEwuJBpd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other income (expense), net (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(305,346</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(99,364</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">205,982</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--ProfitLoss_zRggxS2zl21e" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Net income (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">436,159</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">623,918</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">187,759</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--NetIncomeLoss_z1YQVUZIyRI3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Net income (loss) attributable to FDCTech</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">436,159</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">510,376</td><td style="text-align: left"></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">74,217</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic; width: 46%">Three Months Ended September 30, 2024</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_496_20240701__20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zb3jT9clQHCk" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_495_20240701__20240930__srt--RestatementAxis__custom--RestatementMember_zmX9A4erEJbf" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_49C_20240701__20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zOZj3y7Sg1Y5" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">General and administrative (e)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--GeneralAndAdministrativeExpense_c20240701__20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zW1Ssci9HHli" style="text-align: right" title="General and administrative (e)">2,754,088</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--GeneralAndAdministrativeExpense_c20240701__20240930__srt--RestatementAxis__custom--RestatementMember_zgvLdxQK4373" style="text-align: right" title="General and administrative (e)">2,707,832</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--GeneralAndAdministrativeExpense_di_c20240701__20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zbCTj1TLMrj7" style="text-align: right" title="General and administrative (e)">(46,256</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--OperatingExpenses_z8DRuj6dKv22" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total operating expenses</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">3,183,633</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">3,137,377</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">(46,256</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--OperatingIncomeLoss_zN9bB6n5rPu2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; 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">(523,252</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">(476,996</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">46,256</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--ProfitLoss_zMbmd6KwZu9c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; 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">(649,565</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">(603,309</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">46,256</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--NetIncomeLoss_zk3wVQpr2aR5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Net income (loss) attributable to FDCTech</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(649,565</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">(607,207</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">42,358</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; background-color: rgb(204,238,255)"> <td style="font-style: italic; width: 46%">Nine Months Ended September 30, 2024</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_496_20240101__20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zdwTWVenb6Ug" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_49F_20240101__20240930__srt--RestatementAxis__custom--RestatementMember_zg6IVBhOM4Aa" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_499_20240101__20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zgjajbwtkQi" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">General and administrative (e)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--GeneralAndAdministrativeExpense_c20240101__20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zEEcdNyJHa64" style="text-align: right" title="General and administrative (e)">7,575,616</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--GeneralAndAdministrativeExpense_c20240101__20240930__srt--RestatementAxis__custom--RestatementMember_zbtCKYNqOjqb" style="text-align: right" title="General and administrative (e)">7,410,295</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--GeneralAndAdministrativeExpense_di_c20240101__20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zEoz26CS0hLg" style="text-align: right" title="General and administrative (e)">(165,321</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--OperatingExpenses_zaLrZIjTxGyh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total operating expenses</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">8,919,886</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">8,754,565</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">(165,321</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--OperatingIncomeLoss_zkJO7EUPVvY4" style="vertical-align: bottom; background-color: White"> <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">(1,686,032</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1,520,711</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">165,321</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--ProfitLoss_zcwC6UBFBSll" 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">(861,395</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">(696,074</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">165,321</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--NetIncomeLoss_zWRl6rCStrD2" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Net income (loss) attributable to FDCTech</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(861,395</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">(679,134</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">182,261</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; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; width: 46%">CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY (DEFICIT)</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_49D_20250101__20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z2xYXSIPkwE2" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_490_20250101__20250930__srt--RestatementAxis__custom--RestatementMember_zamd1LkUjHyj" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_497_20250101__20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_z6Yu3o9Veby3" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; 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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic">Nine Months Ended September 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AdjustmentsToAdditionalPaidInCapitalOther_zXCHYEE1aFe7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Change in APIC due to common control</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,485,743</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,279,715</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(206,028</td><td style="text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; width: 46%">CONSOLIDATED STATEMENTS OF CASH FLOWS</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_49D_20250101__20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z9rav8CInrW4" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_49F_20250101__20250930__srt--RestatementAxis__custom--RestatementMember_zR24HpyUYm0f" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_490_20250101__20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zxvShVgKFowe" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic">Nine Months Ended September 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--ProfitLoss_zHftnybX6ASb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net income (loss) (f)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">436,159</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">623,918</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">187,759</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DepreciationAndAmortization_zk0sbznJOcIl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">82,108</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">127,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">44,992</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Common stock issued for services (e)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--IssuanceOfStockAndWarrantsForServicesOrClaims_c20250101__20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zrt32XYr53B4" style="text-align: right" title="Common stock issued for services (e)">49,299</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--IssuanceOfStockAndWarrantsForServicesOrClaims_c20250101__20250930__srt--RestatementAxis__custom--RestatementMember_zKm2D7a58q5d" style="text-align: right" title="Common stock issued for services (e)">35,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--IssuanceOfStockAndWarrantsForServicesOrClaims_di_c20250101__20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zJAB0rtM76j2" style="text-align: right" title="Common stock issued for services (e)">(14,099</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_ecustom--SeriesBPreferredIssuedForServices_z5Dd79fQg3Oi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Series B Preferred issued for services (c)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,099</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--AllowanceForDoubtfulAccountsReceivableWriteOffs_i01_zZhfzEeQSA59" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accounts receivable allowance (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,382</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,382</td><td style="text-align: left"></td></tr> <tr id="xdx_404_ecustom--GainLossOnPropertyPlantEquipment_i01N_di_zQy9GqRL6Hhg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fixed assets (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(90,799</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(135,791</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(44,992</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--IncreaseDecreaseInAccountsReceivable_i02N_di_z8wMY0u3Qfi7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross accounts receivable (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(280,872</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(303,254</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(22,382</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--IncreaseDecreaseInAccountsReceivableRelatedParties_i02N_di_zg2YzEXhAiI2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Related party receivable (d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,028,659</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,042,260</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(13,601</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--IncreaseDecreaseInOperatingLeaseLiability_i02_zH4fNrbln2m2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating lease (d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(132,242</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(134,477</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,235</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_ecustom--IncreaseDecreaseInRightOfUseAssetLease_i02N_di_z1Xl3ujKgtGe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Right of use of assets (lease) (d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">132,242</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">123,703</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,539</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--NetCashProvidedByUsedInOperatingActivities_i01T_z4PcK3E3kd0l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net cash used in operating activities</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(3,815,048</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">(3,651,664</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">163,384</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--PaymentsForProceedsFromChangesInPaidinCapital_i01N_di_zAAF4L4R53Sd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Changes in paid-in capital (b)(c)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,485,743</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,279,715</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(206,028</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--NetCashProvidedByUsedInInvestingActivities_i01T_zj6LkX9lH3P4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net cash provided by (used in) investing activities</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,358,150</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,055,538</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">(302,612</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--ProceedsFromRepaymentsOfRelatedPartyDebt_i01_zvkk6sREqU39" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Related party advances (d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,445,588</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,270,225</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,715,813</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--ProceedsFromPaymentsToMinorityShareholders_zSowL95smqJ7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Change in noncontrolling interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(44,465</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">69,077</td><td style="text-align: left"></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">113,542</td><td style="text-align: left"></td></tr> <tr id="xdx_406_eus-gaap--NetCashProvidedByUsedInFinancingActivities_i01T_zdfawMDCpz1i" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Net cash provided by (used in) financing activities</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,453,120</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">(5,262,693</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(7,784,890</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_i01_zsbatpiThAD8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Effect of exchange rates</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">96,584</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">96,584</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_iT_zjmlk9qI0xsa" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Net increase (decrease) in cash 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">(3,778</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(7,762,235</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(7,758,457</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iS_zNPK3y5bZbji" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Cash and restricted cash at beginning 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">24,781,389</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">25,376,957</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">595,568</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Cash and restricted cash at end of period</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_981_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iE_c20250101__20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zZV1HrPbsaLa" style="font-weight: bold; text-align: right" title="Cash and restricted cash at end of period">24,777,611</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 id="xdx_98A_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iE_c20250101__20250930__srt--RestatementAxis__custom--RestatementMember_zgXb6Gze0Jq2" style="font-weight: bold; text-align: right" title="Cash and restricted cash at end of period">17,614,722</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 id="xdx_986_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iE_di_c20250101__20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zhaMRnsoBbid" style="font-weight: bold; text-align: right" title="Cash and restricted cash at end of period">(7,162,889</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; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; width: 46%">CONSOLIDATED STATEMENTS OF CASH FLOWS</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_495_20240101__20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zA0syaasDUo" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_494_20240101__20240930__srt--RestatementAxis__custom--RestatementMember_zKWRN9bZ3G2k" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_491_20240101__20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zldJtmITjthk" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic">Nine Months Ended September 30, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--ProfitLoss_zAdjdhb6rqLd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net income (loss) (f)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(861,395</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(696,074</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">165,321</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--SoftwareAmortization_z6ZBntB9YLW3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Software amortization (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,167</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">(26,167</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--IssuanceOfStockAndWarrantsForServicesOrClaims_zhT0rzs1mHvk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Common stock issued for services (e)</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">54,750</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">54,750</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--StockSubscriptionReclassification_iN_di_zerhJL1PnULf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subscription receivable activity (b)</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">8,200,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,200,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--IncreaseDecreaseInOperatingLeaseLiability_i02_maCzgtx_zSym1FYFe2Th" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating lease (d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(39,683</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">756,847</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">796,530</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--IncreaseDecreaseInRightOfUseAssetLease_i02N_di_msCzgtx_zXlmpIJXdnCb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Right of use of assets (lease) (d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">39,683</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(976,918</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,016,601</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--NetCashProvidedByUsedInOperatingActivities_i01T_mtCzgtx_maCzNUs_zmtZkXhKvjhk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net cash provided by (used in) operating activities</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(3,556,116</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">4,617,717</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">8,173,833</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--PaymentsForProceedsFromDevelopSoftware_i01N_di_msCzBFC_zA2QXqBj9be2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Capitalized software (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">89,077</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">115,244</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,167</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--NetCashProvidedByUsedInInvestingActivities_i01T_mtCzBFC_maCzNUs_z164kfd5XWcj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net cash provided by (used in) investing activities</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">795,090</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">906,893</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">111,803</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--StockSubscriptionReclassification_zQM4NP0ApOJc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Stock receivable/subscription reclassification (b)</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">(8,200,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,200,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--ProceedsFromPaymentsToMinorityShareholders_znDT7iiSUqB9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Change in noncontrolling interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(12,198</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(29,138</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(16,940</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--NetCashProvidedByUsedInFinancingActivities_i01T_z10WpIGlCyxd" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Net cash provided by (used in) financing activities</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(566,018</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">(8,766,018</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">(8,200,000</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_i01_zmARKdvbHmm" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Effect of exchange rates</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">(85,636</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(85,636</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_iT_zI1kcA2IjDB7" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Net increase (decrease) in cash 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">(3,327,044</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">(3,327,044</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></tr> <tr id="xdx_403_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iE_zyerU5uRbyrc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Cash and restricted cash at 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">27,989,417</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">27,989,417</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></tr> </table> 8200000

500000

0.1095

0.49

3500000

3574201

3453334

7074201

8200000

31000

355277

-2241003

-1885726

-19511

43314

23803

165321

-3488102

-3322781

SCHEDULE OF RESTATEMENT ADJUSTMENTS BY CATEGORY <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"> </td> <td colspan="2" id="xdx_494_20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zZ53sCX1spk7" style="font-weight: bold; text-align: center">As Previously</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_496_20250930__srt--RestatementAxis__custom--RestatementMember_zVdcsaFGyjT3" style="font-weight: bold; text-align: center">As</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" id="xdx_49A_20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zHxSK8nrvxk5" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </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">Reported (A)</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">Restated (B)</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">Difference</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(B) - (A)</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">CONSOLIDATED BALANCE SHEETS</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic">As of September 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">ASSETS</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 46%; font-style: italic; text-align: left">Cash (a)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eus-gaap--Cash_iI_c20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zeI2bkdm5GM7" style="width: 14%; text-align: right" title="Cash (a)">24,777,611</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_982_eus-gaap--Cash_iI_c20250930__srt--RestatementAxis__custom--RestatementMember_z6egWROiJlE7" style="width: 14%; text-align: right" title="Cash (a)">163,400</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_98B_eus-gaap--Cash_iI_di_c20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zBXfyNYRSmqe" style="width: 14%; text-align: right" title="Cash (a)">(24,614,211</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--RestrictedCashCurrent_iI_zgc8FiK7NHa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Restricted cash (client funds, segregated) (a)</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">17,451,322</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,451,322</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AccountsReceivableNetCurrent_iI_zT0EUQBrccp4" 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">305,872</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">305,872</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Prepaid expenses — current (d)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--PrepaidExpenseCurrent_iI_c20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zsZfoxyAjbSf" style="text-align: right" title="Prepaid expenses - current (d)">495,972</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--PrepaidExpenseCurrent_iI_c20250930__srt--RestatementAxis__custom--RestatementMember_zP3V3c7sLNVf" style="text-align: right" title="Prepaid expenses - current (d)">437,222</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--PrepaidExpenseCurrent_iI_di_c20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zoTuf3QDHYt5" style="text-align: right" title="Prepaid expenses - current (d)">(58,750</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subscription receivable (b)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_iI_c20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zMIVHf63Jlf5" style="text-align: right" title="Subscription receivable (b)">8,200,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_iI_c20250930__srt--RestatementAxis__custom--RestatementMember_zyvaavS7t8s" style="text-align: right" title="Subscription receivable (b)">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_iI_di_c20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zROylonK3Fcl" style="text-align: right" title="Subscription receivable (b)">(8,200,000</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Related party receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Subscription receivable (b)"><p id="xdx_98F_eus-gaap--NotesAndLoansReceivableNetCurrent_iI_c20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zJffOYJ99X4" style="margin: 0" title="Related party receivable">6,443,484</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Subscription receivable (b)"><p id="xdx_985_eus-gaap--NotesAndLoansReceivableNetCurrent_iI_c20250930__srt--RestatementAxis__custom--RestatementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zIqNq3eeeX3g" style="margin: 0" title="Related party receivable">5,724,710</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Subscription receivable (b)"><p id="xdx_98B_eus-gaap--NotesAndLoansReceivableNetCurrent_iNI_di_c20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zmW5bge72rd1" style="margin: 0" title="Related party receivable">(718,774</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total current assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--AssetsCurrent_iI_c20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z6EDl3IeBE4i" style="text-align: right" title="Total current assets">40,222,939</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--AssetsCurrent_iI_c20250930__srt--RestatementAxis__custom--RestatementMember_zS1JkYHdz3Pd" style="text-align: right" title="Total current assets">24,082,526</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--AssetsCurrent_iI_di_c20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zAtdzSNeJS5j" style="text-align: right" title="Total current assets">(16,140,413</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--PrepaidExpenseNoncurrent_iI_zcY5khCZ7Ztc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Prepaid expenses — non-current (d)</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">58,750</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">58,750</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OperatingLeaseRightOfUseAsset_iI_z3KUzizPSBi9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Right-of-use asset (d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">579,686</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">854,551</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">274,865</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--Assets_iI_c20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zPgAmhh4Cjll" style="text-align: right" title="Total assets">47,928,079</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--Assets_iI_c20250930__srt--RestatementAxis__custom--RestatementMember_zNen04x6Jfvl" style="text-align: right" title="Total assets">32,121,281</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--Assets_iI_di_c20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_z0YZhzHl3Nlh" style="text-align: right" title="Total assets">(15,806,798</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_ecustom--RelatedPartyAdvances_iI_zbdTMc9LCwcl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Related party advances (d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,456,976</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,722,615</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(734,361</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Customer funds / Client funds payable (a)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--CustomerRefundLiabilityCurrent_iI_c20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zbtnYtguiC77" style="text-align: right" title="Customer funds / Client funds payable (a)">24,525,523</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--CustomerRefundLiabilityCurrent_iI_c20250930__srt--RestatementAxis__custom--RestatementMember_zgxEDwgn0nz6" style="text-align: right" title="Customer funds / Client funds payable (a)">17,451,322</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--CustomerRefundLiabilityCurrent_iI_di_c20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_z9hVv2Lvd1Na" style="text-align: right" title="Customer funds / Client funds payable (a)">(7,074,201</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating lease liability, current (d)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zZ7LoBOWSxql" style="text-align: right" title="Operating lease liability, current (d)">451,900</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20250930__srt--RestatementAxis__custom--RestatementMember_z5YtswkbFDV8" style="text-align: right" title="Operating lease liability, current (d)">187,044</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--OperatingLeaseLiabilityCurrent_iI_di_c20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zfKHNJ3tjlyj" style="text-align: right" title="Operating lease liability, current (d)">(264,856</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total current liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--LiabilitiesCurrent_iI_c20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z1n4CQL0XKef" style="text-align: right" title="Total current liabilities">30,796,730</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--LiabilitiesCurrent_iI_c20250930__srt--RestatementAxis__custom--RestatementMember_zuApXfM6yWl" style="text-align: right" title="Total current liabilities">22,723,312</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--LiabilitiesCurrent_iI_di_c20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zGZYeYZEYBri" style="text-align: right" title="Total current liabilities">(8,073,418</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_z8iiqQaMedu1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating lease liability — non-current (d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">127,786</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">390,407</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">262,621</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--Liabilities_iI_c20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zbftmiBZwAn6" style="text-align: right" title="Total liabilities">31,455,675</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--Liabilities_iI_c20250930__srt--RestatementAxis__custom--RestatementMember_zHrQNzaneIx6" style="text-align: right" title="Total liabilities">23,644,878</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--Liabilities_iI_di_c20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_z8OzxBeeRoEj" style="text-align: right" title="Total liabilities">(7,810,797</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--CommonStockValue_iI_zNibe4E3Lgbl" style="vertical-align: bottom; background-color: White"> <td>Common stock, par value $0.0001 (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42,258</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AdditionalPaidInCapital_iI_zR97YG8a53nb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Additional paid-in capital (common & Series A) (c)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,541,251</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,865,371</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,675,880</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--StockholdersEquityNoteSubscriptionsReceivable_iNI_di_zFSAoL27nabe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subscription receivable (contra-equity) (b)</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><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_40A_eus-gaap--AdditionalPaidInCapitalPreferredStock_i02I_z1ZTiKjzhPOh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Additional paid-in capital, Series B Preferred (c)</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><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_406_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iI_zd4K0JPgWAJ9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accumulated other comprehensive income (loss) (f)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,314</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,803</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(19,511</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--RetainedEarningsAccumulatedDeficit_iI_zOqgs21MBeWb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accumulated deficit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,241,003</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,885,726</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">355,277</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--StockholdersEquity_iI_ztyU1Fp2ghZ7" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total FDCTech, Inc. stockholders’ equity (deficit)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,386,507</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,390,506</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,996,001</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--MinorityInterest_i01I_z1WmElfYXlY4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Noncontrolling interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">85,897</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">85,897</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total liabilities and stockholders’ equity (deficit)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--LiabilitiesAndStockholdersEquity_iI_c20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z9aDrVzobwbf" style="text-align: right" title="Total liabilities and stockholders' equity (deficit)">47,928,079</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--LiabilitiesAndStockholdersEquity_iI_c20250930__srt--RestatementAxis__custom--RestatementMember_zTTeoq2i5tfi" style="text-align: right" title="Total liabilities and stockholders' equity (deficit)">32,121,281</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--LiabilitiesAndStockholdersEquity_iI_di_c20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_z3QLe8hMnBN6" style="text-align: right" title="Total liabilities and stockholders' equity (deficit)">(15,806,798</td><td style="text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; width: 46%">CONSOLIDATED BALANCE SHEETS</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_491_20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zPQr0v8uyzj2" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_497_20240930__srt--RestatementAxis__custom--RestatementMember_z9mzqBGvTH3" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_498_20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zngviDc17tVc" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic">As of September 30, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">ASSETS</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cash (a)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--Cash_iI_c20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zdwWqd03UKxc" style="text-align: right" title="Cash (a)">27,989,417</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--Cash_iI_c20240930__srt--RestatementAxis__custom--RestatementMember_zsES50KFCREc" style="text-align: right" title="Cash (a)">6,412,480</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--Cash_iI_di_c20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zJhGNMOQucoa" style="text-align: right" title="Cash (a)">(21,576,937</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--RestrictedCashCurrent_iI_zVwA45LQdSva" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Restricted cash (client funds, segregated) (a)</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">21,576,937</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,576,937</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subscription receivable (b)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_iI_c20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zKnzMdX20vE3" style="text-align: right" title="Subscription receivable (b)">8,200,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_iI_c20240930__srt--RestatementAxis__custom--RestatementMember_zhKyP6hM5Wi9" style="text-align: right" title="Subscription receivable (b)">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_iI_di_c20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zlJlr4YjlS52" style="text-align: right" title="Subscription receivable (b)">(8,200,000</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total current assets</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_982_eus-gaap--AssetsCurrent_iI_c20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z9yiLuz9veEe" style="font-weight: bold; text-align: right" title="Total current assets">37,585,357</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 id="xdx_989_eus-gaap--AssetsCurrent_iI_c20240930__srt--RestatementAxis__custom--RestatementMember_zQO2OBU6EKKb" style="font-weight: bold; text-align: right" title="Total current assets">29,385,357</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 id="xdx_98B_eus-gaap--AssetsCurrent_iI_di_c20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_z7D0ctq7SNs" style="font-weight: bold; text-align: right" title="Total current assets">(8,200,000</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--OperatingLeaseRightOfUseAsset_iI_zbliU1ksuoA5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Right-of-use asset (d)</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">1,016,601</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,016,601</td><td style="text-align: left"> </td></tr> <tr 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 id="xdx_989_eus-gaap--Assets_iI_c20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zZNTy2TggLL7" style="font-weight: bold; text-align: right" title="Total assets">43,256,750</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 id="xdx_986_eus-gaap--Assets_iI_c20240930__srt--RestatementAxis__custom--RestatementMember_zr2bvIld3ael" style="font-weight: bold; text-align: right" title="Total assets">36,073,351</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 id="xdx_980_eus-gaap--Assets_iI_di_c20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_z7DmcL0K4gIf" style="font-weight: bold; text-align: right" title="Total assets">(7,183,399</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--OperatingLeaseLiabilityCurrent_iI_zAh7gtUw4r09" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating lease liability, current (d)</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">219,078</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">219,078</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LiabilitiesCurrent_iI_z0WdVFizCrN5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total current 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">29,028,178</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">29,247,256</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">219,078</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_zKNttt2QFWJ9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating lease liability — non-current (d)</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">577,452</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">577,452</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--Liabilities_iI_zVgR7P8ITD8g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; 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">29,578,653</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">30,375,183</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">796,530</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--CommonStockValue_iI_zxcApyFZ6hFj" style="vertical-align: bottom; background-color: White"> <td>Common stock, par value 0.0001 (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">39,058</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">39,108</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AdditionalPaidInCapital_iI_zZKjhSnb6XBd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Additional paid-in capital, common stock (c)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,647,098</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,701,798</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">54,700</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--StockholdersEquityNoteSubscriptionsReceivable_iNI_di_zvkXCMqc6V4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subscription receivable (contra-equity) (b)</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">(8,200,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,200,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--RetainedEarningsAccumulatedDeficit_iI_zLi34R2p6mJ5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accumulated deficit (f)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,488,102</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,322,781</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">165,321</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--StockholdersEquity_iI_z4FiL9kpvxtk" style="vertical-align: bottom; background-color: White"> <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">13,668,296</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">5,688,367</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(7,979,929</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr 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 id="xdx_985_eus-gaap--LiabilitiesAndStockholdersEquity_iI_c20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zwAaptGGeDS3" style="font-weight: bold; text-align: right" title="Total liabilities and stockholders' equity (deficit)">43,256,750</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 id="xdx_98B_eus-gaap--LiabilitiesAndStockholdersEquity_iI_c20240930__srt--RestatementAxis__custom--RestatementMember_zWTRshfcQ3Vg" style="font-weight: bold; text-align: right" title="Total liabilities and stockholders' equity (deficit)">36,073,351</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 id="xdx_983_eus-gaap--LiabilitiesAndStockholdersEquity_iI_di_c20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zLO2KLLivshj" style="font-weight: bold; text-align: right" title="Total liabilities and stockholders' equity (deficit)">(7,183,399</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; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; width: 46%">CONSOLIDATED STATEMENTS OF OPERATIONS</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_499_20250701__20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zHSLGRGZcTPe" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_498_20250701__20250930__srt--RestatementAxis__custom--RestatementMember_zIOGMWJWlPol" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_491_20250701__20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_z0Jkg7l91fdc" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic">Three Months Ended September 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__us-gaap--TechnologyServiceMember_zMafi0K2ccAi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Technology & software revenue (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,392,636</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,361,636</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(31,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zEhqgH0l0okk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,903,372</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,872,372</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(31,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--TradingRevenuesMember_ztM0qV0WI04" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Brokerage (Trading) cost of sales (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">555,405</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">60,237</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(495,168</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total cost of sales</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--CostOfGoodsAndServicesSold_c20250701__20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zAQJcxdzq8hh" style="text-align: right" title="Total cost of sales">2,132,396</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--CostOfGoodsAndServicesSold_c20250701__20250930__srt--RestatementAxis__custom--RestatementMember_zCNWcvK2gRSg" style="text-align: right" title="Total cost of sales">1,637,228</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--CostOfGoodsAndServicesSold_di_c20250701__20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zevCgdjkhhTl" style="text-align: right" title="Total cost of sales">(495,168</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--GrossProfit_zBD370K4r4of" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,770,976</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,235,144</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">464,168</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--GeneralAndAdministrativeExpense_zm7Ed4eLxm44" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">General and administrative (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,743,574</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,234,153</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">490,579</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Sales and marketing (e)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--SellingAndMarketingExpense_c20250701__20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zwesSFdgrve" style="text-align: right" title="Sales and marketing (e)">323,634</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--SellingAndMarketingExpense_c20250701__20250930__srt--RestatementAxis__custom--RestatementMember_zMSCSsCMoBc" style="text-align: right" title="Sales and marketing (e)">317,379</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--SellingAndMarketingExpense_di_c20250701__20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zJL7cXGYmbIh" style="text-align: right" title="Sales and marketing (e)">(6,255</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--OperatingExpenses_zRyraorSwXQ4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total operating expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,112,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,596,524</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">484,324</td><td style="text-align: left"></td></tr> <tr id="xdx_40B_eus-gaap--OperatingIncomeLoss_zuD4aMtKyqL1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Operating income (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">658,776</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">638,620</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(20,156</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--OtherNonoperatingIncomeExpense_zypEtXQEnBT8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other income (expense), net (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">268,738</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">268,739</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_408_eus-gaap--ProfitLoss_zKch7fNzZzKi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Net income (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">755,408</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">735,252</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(20,156</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--NetIncomeLoss_z2aA5ajx1rkd" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Net income (loss) attributable to FDCTech</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">755,408</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">655,487</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(99,921</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--OtherNonoperatingIncomeExpense_ziuDoCkTNNG7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other income (expense)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">268,738</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">268,739</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--NonoperatingIncomeExpense_zRFfYYNyxxsk" 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">96,632</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">96,632</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_40B_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zxeVQVVkS9O4" 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">755,408</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">735,252</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(20,156</td><td style="text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic; width: 46%">Nine Months Ended September 30, 2025</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_493_20250101__20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zoBlpL6ojSJj" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_49F_20250101__20250930__srt--RestatementAxis__custom--RestatementMember_zRw4AMuAYQh6" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_497_20250101__20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zMDdcsMzeamk" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td></tr> <tr id="xdx_402_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__us-gaap--TechnologyServiceMember_zR5AQzo0R6Q2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Technology & software revenue (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,400,210</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,353,598</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(46,612</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zxz9cmqdAFVb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,315,723</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,269,111</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(46,612</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--TradingRevenuesMember_zcF0lyKflwp5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Brokerage (Trading) cost of sales (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,458,121</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,458,121</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_40B_eus-gaap--CostOfGoodsAndServicesSold_zptqdsO6TJCk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total cost of sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,868,710</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,868,710</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--GrossProfit_zKz8NbxPycc4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,447,013</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,400,401</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(46,612</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">General and administrative (e)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--GeneralAndAdministrativeExpense_c20250101__20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zk0p1iZktKcg" style="text-align: right" title="General and administrative (e)">7,523,340</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--GeneralAndAdministrativeExpense_c20250101__20250930__srt--RestatementAxis__custom--RestatementMember_zjOc8Y1lfYM9" style="text-align: right" title="General and administrative (e)">7,505,861</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--GeneralAndAdministrativeExpense_di_c20250101__20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zvATYiNUin37" style="text-align: right" title="General and administrative (e)">(17,479</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Sales and marketing (e)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--SellingAndMarketingExpense_c20250101__20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zes2JPORfAB8" style="text-align: right" title="Sales and marketing (e)">898,430</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--SellingAndMarketingExpense_c20250101__20250930__srt--RestatementAxis__custom--RestatementMember_zoornNf2pog2" style="text-align: right" title="Sales and marketing (e)">887,520</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--SellingAndMarketingExpense_di_c20250101__20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zUfUOlmr1xdg" style="text-align: right" title="Sales and marketing (e)">(10,910</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--OperatingExpenses_zSnnTkHZXow8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total operating expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,548,870</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,520,481</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(28,389</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--OperatingIncomeLoss_zURcxMLEMLk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Operating income (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">898,143</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">879,920</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(18,223</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--OtherNonoperatingIncomeExpense_zGZWbEwuJBpd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other income (expense), net (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(305,346</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(99,364</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">205,982</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--ProfitLoss_zRggxS2zl21e" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Net income (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">436,159</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">623,918</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">187,759</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--NetIncomeLoss_z1YQVUZIyRI3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Net income (loss) attributable to FDCTech</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">436,159</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">510,376</td><td style="text-align: left"></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">74,217</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic; width: 46%">Three Months Ended September 30, 2024</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_496_20240701__20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zb3jT9clQHCk" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_495_20240701__20240930__srt--RestatementAxis__custom--RestatementMember_zmX9A4erEJbf" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_49C_20240701__20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zOZj3y7Sg1Y5" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">General and administrative (e)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--GeneralAndAdministrativeExpense_c20240701__20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zW1Ssci9HHli" style="text-align: right" title="General and administrative (e)">2,754,088</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--GeneralAndAdministrativeExpense_c20240701__20240930__srt--RestatementAxis__custom--RestatementMember_zgvLdxQK4373" style="text-align: right" title="General and administrative (e)">2,707,832</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--GeneralAndAdministrativeExpense_di_c20240701__20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zbCTj1TLMrj7" style="text-align: right" title="General and administrative (e)">(46,256</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--OperatingExpenses_z8DRuj6dKv22" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total operating expenses</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">3,183,633</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">3,137,377</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">(46,256</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--OperatingIncomeLoss_zN9bB6n5rPu2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; 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">(523,252</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">(476,996</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">46,256</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--ProfitLoss_zMbmd6KwZu9c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; 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">(649,565</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">(603,309</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">46,256</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--NetIncomeLoss_zk3wVQpr2aR5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Net income (loss) attributable to FDCTech</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(649,565</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">(607,207</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">42,358</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; background-color: rgb(204,238,255)"> <td style="font-style: italic; width: 46%">Nine Months Ended September 30, 2024</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_496_20240101__20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zdwTWVenb6Ug" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_49F_20240101__20240930__srt--RestatementAxis__custom--RestatementMember_zg6IVBhOM4Aa" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_499_20240101__20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zgjajbwtkQi" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">General and administrative (e)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--GeneralAndAdministrativeExpense_c20240101__20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zEEcdNyJHa64" style="text-align: right" title="General and administrative (e)">7,575,616</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--GeneralAndAdministrativeExpense_c20240101__20240930__srt--RestatementAxis__custom--RestatementMember_zbtCKYNqOjqb" style="text-align: right" title="General and administrative (e)">7,410,295</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--GeneralAndAdministrativeExpense_di_c20240101__20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zEoz26CS0hLg" style="text-align: right" title="General and administrative (e)">(165,321</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--OperatingExpenses_zaLrZIjTxGyh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total operating expenses</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">8,919,886</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">8,754,565</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">(165,321</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--OperatingIncomeLoss_zkJO7EUPVvY4" style="vertical-align: bottom; background-color: White"> <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">(1,686,032</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1,520,711</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">165,321</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--ProfitLoss_zcwC6UBFBSll" 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">(861,395</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">(696,074</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">165,321</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--NetIncomeLoss_zWRl6rCStrD2" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Net income (loss) attributable to FDCTech</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(861,395</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">(679,134</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">182,261</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; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; width: 46%">CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY (DEFICIT)</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_49D_20250101__20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z2xYXSIPkwE2" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_490_20250101__20250930__srt--RestatementAxis__custom--RestatementMember_zamd1LkUjHyj" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_497_20250101__20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_z6Yu3o9Veby3" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; 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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic">Nine Months Ended September 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AdjustmentsToAdditionalPaidInCapitalOther_zXCHYEE1aFe7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Change in APIC due to common control</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,485,743</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,279,715</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(206,028</td><td style="text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; width: 46%">CONSOLIDATED STATEMENTS OF CASH FLOWS</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_49D_20250101__20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z9rav8CInrW4" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_49F_20250101__20250930__srt--RestatementAxis__custom--RestatementMember_zR24HpyUYm0f" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_490_20250101__20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zxvShVgKFowe" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic">Nine Months Ended September 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--ProfitLoss_zHftnybX6ASb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net income (loss) (f)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">436,159</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">623,918</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">187,759</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DepreciationAndAmortization_zk0sbznJOcIl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">82,108</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">127,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">44,992</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Common stock issued for services (e)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--IssuanceOfStockAndWarrantsForServicesOrClaims_c20250101__20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zrt32XYr53B4" style="text-align: right" title="Common stock issued for services (e)">49,299</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--IssuanceOfStockAndWarrantsForServicesOrClaims_c20250101__20250930__srt--RestatementAxis__custom--RestatementMember_zKm2D7a58q5d" style="text-align: right" title="Common stock issued for services (e)">35,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--IssuanceOfStockAndWarrantsForServicesOrClaims_di_c20250101__20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zJAB0rtM76j2" style="text-align: right" title="Common stock issued for services (e)">(14,099</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_ecustom--SeriesBPreferredIssuedForServices_z5Dd79fQg3Oi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Series B Preferred issued for services (c)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,099</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--AllowanceForDoubtfulAccountsReceivableWriteOffs_i01_zZhfzEeQSA59" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accounts receivable allowance (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,382</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,382</td><td style="text-align: left"></td></tr> <tr id="xdx_404_ecustom--GainLossOnPropertyPlantEquipment_i01N_di_zQy9GqRL6Hhg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fixed assets (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(90,799</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(135,791</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(44,992</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--IncreaseDecreaseInAccountsReceivable_i02N_di_z8wMY0u3Qfi7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross accounts receivable (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(280,872</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(303,254</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(22,382</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--IncreaseDecreaseInAccountsReceivableRelatedParties_i02N_di_zg2YzEXhAiI2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Related party receivable (d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,028,659</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,042,260</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(13,601</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--IncreaseDecreaseInOperatingLeaseLiability_i02_zH4fNrbln2m2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating lease (d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(132,242</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(134,477</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,235</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_ecustom--IncreaseDecreaseInRightOfUseAssetLease_i02N_di_z1Xl3ujKgtGe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Right of use of assets (lease) (d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">132,242</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">123,703</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,539</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--NetCashProvidedByUsedInOperatingActivities_i01T_z4PcK3E3kd0l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net cash used in operating activities</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(3,815,048</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">(3,651,664</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">163,384</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--PaymentsForProceedsFromChangesInPaidinCapital_i01N_di_zAAF4L4R53Sd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Changes in paid-in capital (b)(c)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,485,743</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,279,715</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(206,028</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--NetCashProvidedByUsedInInvestingActivities_i01T_zj6LkX9lH3P4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net cash provided by (used in) investing activities</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,358,150</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,055,538</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">(302,612</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--ProceedsFromRepaymentsOfRelatedPartyDebt_i01_zvkk6sREqU39" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Related party advances (d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,445,588</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,270,225</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,715,813</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--ProceedsFromPaymentsToMinorityShareholders_zSowL95smqJ7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Change in noncontrolling interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(44,465</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">69,077</td><td style="text-align: left"></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">113,542</td><td style="text-align: left"></td></tr> <tr id="xdx_406_eus-gaap--NetCashProvidedByUsedInFinancingActivities_i01T_zdfawMDCpz1i" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Net cash provided by (used in) financing activities</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,453,120</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">(5,262,693</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(7,784,890</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_i01_zsbatpiThAD8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Effect of exchange rates</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">96,584</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">96,584</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_iT_zjmlk9qI0xsa" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Net increase (decrease) in cash 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">(3,778</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(7,762,235</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(7,758,457</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iS_zNPK3y5bZbji" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Cash and restricted cash at beginning 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">24,781,389</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">25,376,957</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">595,568</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Cash and restricted cash at end of period</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_981_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iE_c20250101__20250930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zZV1HrPbsaLa" style="font-weight: bold; text-align: right" title="Cash and restricted cash at end of period">24,777,611</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 id="xdx_98A_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iE_c20250101__20250930__srt--RestatementAxis__custom--RestatementMember_zgXb6Gze0Jq2" style="font-weight: bold; text-align: right" title="Cash and restricted cash at end of period">17,614,722</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 id="xdx_986_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iE_di_c20250101__20250930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zhaMRnsoBbid" style="font-weight: bold; text-align: right" title="Cash and restricted cash at end of period">(7,162,889</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; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; width: 46%">CONSOLIDATED STATEMENTS OF CASH FLOWS</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_495_20240101__20240930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zA0syaasDUo" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_494_20240101__20240930__srt--RestatementAxis__custom--RestatementMember_zKWRN9bZ3G2k" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_491_20240101__20240930__srt--RestatementAxis__srt--RestatementAdjustmentMember_zldJtmITjthk" style="text-align: right; width: 14%"> </td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic">Nine Months Ended September 30, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--ProfitLoss_zAdjdhb6rqLd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net income (loss) (f)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(861,395</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(696,074</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">165,321</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--SoftwareAmortization_z6ZBntB9YLW3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Software amortization (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,167</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">(26,167</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--IssuanceOfStockAndWarrantsForServicesOrClaims_zhT0rzs1mHvk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Common stock issued for services (e)</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">54,750</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">54,750</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--StockSubscriptionReclassification_iN_di_zerhJL1PnULf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subscription receivable activity (b)</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">8,200,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,200,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--IncreaseDecreaseInOperatingLeaseLiability_i02_maCzgtx_zSym1FYFe2Th" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating lease (d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(39,683</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">756,847</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">796,530</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--IncreaseDecreaseInRightOfUseAssetLease_i02N_di_msCzgtx_zXlmpIJXdnCb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Right of use of assets (lease) (d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">39,683</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(976,918</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,016,601</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--NetCashProvidedByUsedInOperatingActivities_i01T_mtCzgtx_maCzNUs_zmtZkXhKvjhk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net cash provided by (used in) operating activities</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(3,556,116</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">4,617,717</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">8,173,833</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--PaymentsForProceedsFromDevelopSoftware_i01N_di_msCzBFC_zA2QXqBj9be2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Capitalized software (e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">89,077</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">115,244</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,167</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--NetCashProvidedByUsedInInvestingActivities_i01T_mtCzBFC_maCzNUs_z164kfd5XWcj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net cash provided by (used in) investing activities</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">795,090</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">906,893</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">111,803</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--StockSubscriptionReclassification_zQM4NP0ApOJc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Stock receivable/subscription reclassification (b)</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">(8,200,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,200,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--ProceedsFromPaymentsToMinorityShareholders_znDT7iiSUqB9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Change in noncontrolling interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(12,198</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(29,138</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(16,940</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--NetCashProvidedByUsedInFinancingActivities_i01T_z10WpIGlCyxd" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Net cash provided by (used in) financing activities</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(566,018</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">(8,766,018</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">(8,200,000</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_i01_zmARKdvbHmm" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Effect of exchange rates</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">(85,636</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(85,636</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_iT_zI1kcA2IjDB7" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Net increase (decrease) in cash 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">(3,327,044</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">(3,327,044</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></tr> <tr id="xdx_403_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iE_zyerU5uRbyrc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Cash and restricted cash at 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">27,989,417</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">27,989,417</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></tr> </table>

24777611

163400

24614211

17451322

305872

495972

437222

58750

8200000

6443484

5724710

718774

40222939

24082526

16140413

58750

579686

854551

274865

47928079

32121281

15806798

3456976 2722615 -734361

24525523

17451322

7074201

451900

187044

264856

30796730

22723312

8073418

127786

390407

262621

31455675

23644878

7810797

0.0001

42258

42308

18541251

14865371

-3675880

8000000

3344063

43314

23803

-19511

-2241003

-1885726

355277

16386507

8390506

-7996001

85897

47928079

32121281

15806798

27989417

6412480

21576937

8200000

37585357

29385357

8200000

1016601

43256750

36073351

7183399

219078

29028178

29247256

219078

577452

29578653

30375183

796530

0.0001

39058

39108

13647098

13701798

54700

8200000

-3488102

-3322781

165321

13668296

5688367

-7979929

43256750

36073351

7183399

1392636

1361636

-31000

5903372

5872372

-31000

555405

60237

-495168

2132396

1637228

495168

3770976

4235144

464168

2743574

3234153

490579

323634

317379

6255

3112200

3596524

484324

658776

638620

-20156

268738

268739

755408

735252

-20156

755408

655487

-99921

268738

268739

96632

755408

735252

-20156

3400210

3353598

-46612

17315723

17269111

-46612

3458121

7868710

9447013

9400401

-46612

7523340

7505861

17479

898430

887520

10910

8548870

8520481

-28389

898143

879920

-18223

-305346

-99364

205982

436159

623918

187759

436159

510376

74217

2754088

2707832

46256

3183633

3137377

-46256

-523252

-476996

46256

-649565

-603309

46256

-649565

-607207

42358

7575616

7410295

165321

8919886

8754565

-165321

-1686032

-1520711

165321

-861395

-696074

165321

-861395

-679134

182261

1485743

1279715

-206028

436159

623918

187759

82108

127100

44992

49299

35200

14099

1 14100 14099

22382

90799 135791 44992

280872

303254

22382

4028659

4042260

13601

-132242

-134477

-2235

-132242 -123703 8539

-3815048

-3651664

163384

-1485743 -1279715 206028

1358150

1055538

-302612

2445588

-5270225

-7715813

-44465

69077

113542

2453120

-5262693

-7784890

96584

-3778

-7762235

-7758457

24781389

25376957

595568

24777611

17614722

7162889

-861395

-696074

165321

26167 -26167

54750

-8200000 -8200000

-39683

756847

796530

-39683 976918 1016601

-3556116

4617717

8173833

-89077 -115244 -26167

795090

906893

111803

-8200000 -8200000

-12198

-29138

-16940

-566018

-8766018

-8200000

-85636

-3327044

27989417

Cash and Cash Equivalents 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. 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 September 30, 2025, and December 31, 2024, the majority of the cash balance was held with non-FDIC financial institutions in Malta, the United Kingdom, Cyprus, and Australia.

Restricted Cash — Client Funds Segregated The Company’s regulated brokerage subsidiaries — Alchemy Markets Limited (Malta, MFSA-licensed), Alchemy Prime Limited (UK, FCA-licensed), and AD Advisory Services Pty Ltd (Australia, ASIC-licensed) — hold cash on behalf of clients in segregated bank accounts in accordance with the client-money rules of their respective regulators. These segregated client funds are not available for general corporate use and are matched by a corresponding liability presented as “Client funds payable” on the consolidated balance sheet. In accordance with Accounting Standards Codification (“ASC”) 230-10-50-8 and SEC Staff Accounting Bulletin Topic 11.M, these balances are classified as restricted cash and presented as a separate line item on the consolidated balance sheet under the caption “Restricted cash — client funds (segregated).” The Company adopted this presentation in connection with the restatement described in this Note and applied the change retrospectively to all periods presented. The following table reconciles the components of cash, cash equivalents, and restricted cash reported on the consolidated balance sheet to the total amounts shown in the consolidated statement of cash flows: SCHEDULE OF CASH EQUIVALENTS AND RESTRICTED CASH <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250930_zbyGWLgcPLOd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20241231_z981KeQokQSk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024 (Restated)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40C_eus-gaap--Cash_iI_zPnZ8dNm8Prg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1pt">Cash and cash equivalents</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"></td><td style="padding-bottom: 1pt; width: 16%; text-align: right">163,400</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"></td><td style="padding-bottom: 1pt; width: 16%; text-align: right">13,850,168</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--RestrictedCash_iI_z8C9odzDZvq" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Restricted cash — client funds (segregated)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">17,451,322</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">11,526,789</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_zeGBQOcpiQbf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total cash, cash equivalents, and restricted cash</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: right">17,614,722</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: right">25,376,957</td><td style="padding-bottom: 1pt; 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 sheet to the total amounts shown in the consolidated statement of cash flows: SCHEDULE OF CASH EQUIVALENTS AND RESTRICTED CASH <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250930_zbyGWLgcPLOd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20241231_z981KeQokQSk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024 (Restated)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40C_eus-gaap--Cash_iI_zPnZ8dNm8Prg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1pt">Cash and cash equivalents</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"></td><td style="padding-bottom: 1pt; width: 16%; text-align: right">163,400</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"></td><td style="padding-bottom: 1pt; width: 16%; text-align: right">13,850,168</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--RestrictedCash_iI_z8C9odzDZvq" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Restricted cash — client funds (segregated)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">17,451,322</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">11,526,789</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_zeGBQOcpiQbf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total cash, cash equivalents, and restricted cash</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: right">17,614,722</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: right">25,376,957</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table>

163400

13850168

17451322

11526789

17614722

25376957

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

22382

Sales, Marketing, and Advertising The Company recognizes sales, marketing, and advertising expenses when incurred. The Company incurred $887,520 and $1,211,724 in sales, marketing, and advertising costs (“sales and marketing”) for the nine months ended September 30, 2025 and 2024, respectively. The sales and marketing costs primarily included travel for trade shows, customer meetings, online marketing on industry websites, press releases, and public relations activities. The decrease in sales and marketing expenses is mainly due to higher promotional marketing costs for the three months ended September 30, 2024. The sales, marketing, and advertising expenses represented <span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__custom--SalesAndMarketingOneMember__srt--MajorCustomersAxis__custom--CustomerMember_zsoMfLMRgzL5" title="Concentration risk, percentage">5.14% and <span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__custom--SalesAndMarketingOneMember__srt--MajorCustomersAxis__custom--CustomerMember_z52tzvH0mXWe" title="Concentration risk, percentage">6.67% of sales for the nine months ended September 30, 2025, and 2024, respectively.

887520

1211724

0.0514

0.0667

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; text-align: left; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Identify the contract or contracts, and any 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; text-align: left">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Identify all performance obligations under the contract and any 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; text-align: left">●</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; text-align: left">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Allocate the transaction price to the contract’s 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; text-align: left">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Recognize the revenue when, or as, the Company satisfies a performance obligation.</td></tr> </table> NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) The Company adopted ASC 606 using the modified retrospective method, 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 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 it and are committed to performing their respective obligations. Each party can identify its rights, obligations, and payment terms; the contract has commercial substance. The Company will collect all of the considerations. Revenue is recognized when performance obligations are satisfied by transferring control of the promised service to a customer. The Company fixes the transaction price for goods and services at contract inception. The Company’s standard payment terms are net 30 days and, in some cases, due upon receipt of the invoice. The Company considers changes in scope, price, or both to be contract modifications. The parties describe contract modifications as changes, variations, or amendments. 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 by implication from the customer’s customary business practice, provided the modification is 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 modifications 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 the goods/services promised. At contract inception, the Company assesses the solutions, services, or bundles of solutions and services obligated in the contract with a customer to identify each performance obligation within the contract, and then evaluates whether the performance obligations are capable of being 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 for the purposes of allocating and recognizing 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, taking into account 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 of a product to a customer or by 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; vertical-align: bottom; width: 20%; text-align: center">Performance Obligation</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 2%; text-align: center"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 25%; text-align: center">Types of Deliverables</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 2%; text-align: center"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 51%; 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 consulting revenue when the customer receives services over the contract period. If the customer pays the Company in advance for these services, the Company records the payment as deferred revenue until the services are completed.</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 during which the services are delivered, beginning on the date such services are made available to the customer. Licensing agreements are typically one year in length, with an option to cancel upon 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 software development projects for customers, where the Company develops the project to meet the design criteria and performance requirements 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 price it charges 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 to the contract. The Company considers the “transfers” of the promised goods or services to have occurred 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 benefit from all remaining benefits of the asset. The Company recognizes deferred revenue related to services it will deliver within one year as a current liability. The Company presents deferred revenue for services to be provided more than one year in 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 for preparing the statement of advice, rebalancing portfolios, 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 to enhance 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, and confirm that the contract has commercial substance and that payment collection 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; text-align: left; 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; text-align: left">●</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; text-align: left">●</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; text-align: left">●</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; text-align: left">●</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 such as cost-plus margin, market assessment, or a residual approach, while 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. 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 in Europe. Malta Financial Services Authority (MFSA) regulates Alchemy Malta with authorized countries, including Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Liechtenstein, Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden. The Financial Conduct Authority (FCA) regulates Alchemy UK in authorized countries, including England, Scotland, Wales, and Northern Ireland. The Company operates its brokerage business in two segments: retail and institutional (“clients” or “customers”). Through its retail and institutional segment, the Company provides its customers (individuals) around the world with access to a diverse range of global financial markets, including spot forex, precious metals, spread bets, and contracts for difference (“CFDs”) on currencies, commodities, indices, individual equities, cryptocurrencies, bonds, and interest rate products, as well as OTC options. The FCA defines a retail customer as a client who is not a professional or an eligible counterparty. A professional client is an entity that must be authorized or regulated to operate in the financial markets. According to the MFSA, a retail client is a client who is not a professional client or an eligible counterparty. A professional client possesses the knowledge, experience, and expertise to assess risks and make informed investment decisions. We recognize Brokerage (Trading) revenue under the principal model, following the guidance in ASC 606, Revenues from Contracts with Customers. The Company primarily generates revenue through market-making and trading execution services for its clients, known as Brokerage (Trading) Revenues. The Brokerage (Trading) revenue is the Company’s largest source of revenue. Brokerage (Trading) revenue comprises retail OTC and advisory business revenue. OTC trading includes forex trading (“forex”), precious metals trading, CFDs, and spread betting (in markets that do not prohibit such transactions), as well as other financial products. We realize gains or losses when we liquidate customer transactions. We revalue unrealized gains or losses on trading positions at prevailing market rates at the date of the balance sheet. We include them in Receivables from brokers, Payables to customers, and Payables to brokers on the Consolidated Balance Sheets. We record changes in net unrealized gains or losses in Brokerage (Trading) revenue on the Consolidated Statements of Operations and Comprehensive (Loss)/Income. We record Brokerage (Trading) revenue on a trade date basis. We also generate business through an agency model by earning commissions and spreads for executing customer trades. We book these revenues on a trade-date basis. The Company acts as an agent for clearing trades but is the principal for 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 revenue generated by the Company’s cash and customer cash held at banks, as well as funds on deposit with the Company’s liquidity providers as collateral, less interest paid to the Company’s customers. We record interest revenue and interest expense when earned and incurred, respectively.

Concentrations of Credit Risk Cash Cash and cash equivalents include cash on hand, bank deposits, and other short-term, highly liquid investments with a maturity of three months or less. The Company maintains its cash balances at multiple financial institutions, both domestic and foreign. For US financial institutions, the balances do not exceed Federal Deposit Insurance Corporation (FDIC) limits as of September 30, 2025. However, as of December 31, 2024, the majority of the cash balance was held with non-FDIC financial institutions in Malta, the UK, and other countries. On September 30, 2025, and December 31, 2024, the Company had $17,614,722 and $25,376,957 in total cash, cash equivalents, and restricted cash (client funds segregated) held at the financial institution. Revenues For the nine months ended September 30, 2025, and 2024, the Company generated $17,269,111 and $18,178,864 in revenues, representing a decrease of over 5.00% from the previous period. It comprises three main business segments: Investment and Brokerage, Wealth Management, and Technology and Software Development. Accounts Receivable Accounts Receivable primarily represent the amount from four (4) technology customers. In some cases, customer receivables are due immediately upon demand; however, in most cases, the Company offers net 30 terms, where payment is due in full 30 days after the invoice date. The Company has based the allowance for doubtful accounts on its assessment of the collectability of customer accounts. The Company regularly reviews the allowance by considering historical experience, credit quality, the age of accounts receivable balances, economic conditions that may affect a customer’s ability to pay, and expected default rates. Trade receivables are written off when they are considered uncollectible. As of September 30, 2025, and December 31, 2024, management determined that the allowance for doubtful accounts was $22,382 and $22,382, respectively. The fiscal year’s bad debt expense ended September 30, 2025, and December 31, 2024, was 0 and 0, respectively. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

17614722

25376957

17269111

18178864

22382

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

Legal Proceedings The Company discloses a loss contingency if there is at least a reasonable possibility that a material loss has been incurred. The Company records its best estimate of loss related to pending legal proceedings when the loss is probable, and the amount can be reasonably estimated. The Company can reasonably estimate a range of losses with no best estimate in the range; the Company records the minimum estimated liability. As additional information becomes available, the Company assesses the potential liability related to pending legal proceedings, revises its estimates, and updates its disclosures accordingly. The Company’s legal costs associated with defending itself are recorded as expenses when incurred. 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_90B_eus-gaap--LossContingencyDamagesSoughtValue_pn4n6_c20250101__20250930__us-gaap--TypeOfArrangementAxis__custom--ShareSaleAgreementMember_zySjE5T2E4T1" 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_906_eus-gaap--LossContingencyDamagesAwardedValue_c20250101__20250930__us-gaap--TypeOfArrangementAxis__custom--ShareSaleAgreementMember_zatjdvcDasJ1" 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 will be served shortly. A Costs and Case Management Conference has been scheduled for November 17, 2025, at which directions will be given to the trial. 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 September 30, 2025. A hearing is scheduled for December 15, 2025, on the Company’s motion. 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 is expected to schedule an additional hearing for the FIAU to cross-examine the Company’s witnesses, 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, 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 September 30, 2025. 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. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

1020000.00

915000

419997

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

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

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

P3Y

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

Foreign Currency Translation and Re-measurement The Company translates its foreign operations into US dollars in accordance with ASC 830, “Foreign Currency Matters.” Gains or losses resulting from translating the foreign currency financial statements are accumulated as a separate component of accumulated other comprehensive income (“AOCI”) in the Company’s stockholders’ equity and noncontrolling interests. Transaction gains and losses resulting from exchange rate changes on transactions denominated in currencies other than the functional currency of the applicable subsidiary are included in the Consolidated Statements of Income, within “Other (income) expense, net”, in the year in which the change occurs. We have translated the local currency of ADS and AML in the Australian Dollar (AUD), Euro Dollar (EUR), and British Pound (GBP), respectively, into US1.00 at the following exchange rates for the respective dates: <p id="xdx_89A_eus-gaap--ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock_zPnFiAyYMHIf" style="font: 10pt Times New Roman, Times, Serif; margin: 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_490_20250930_zjYvIxL0XOIc" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20241231_z0TynSkeVOEj" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40A_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--PeriodEndUSDToAUDMember_z1vpJ0So1Svi" 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">1.5122</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">1.6168</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--PeriodEndUSDToEURMember_zlQbdbUsf1Z9" 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">0.8523</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.9662</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--PeriodEndUSDToGBPMember_zRFAVUJhgNc6" 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">0.7439</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.7990</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: 70%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250331_zxY0soDpeHU7" style="border-bottom: Black 1pt solid; text-align: center">Q1 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250630_zBEahMWxcuJk" style="border-bottom: Black 1pt solid; text-align: center">Q2 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250930_ztY8fS7Q4SRj" style="border-bottom: Black 1pt solid; text-align: center">Q3 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40D_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToAUDMember_zVNz8Oekavo8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">USD: AUD</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><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1.5605</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">1.5282</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToEURMember_zBlP3YjFulDb" style="vertical-align: bottom; background-color: White"> <td>USD: EUR</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">0.9507</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.8814</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.8553</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToGBPMember_z88fssieQ2Jl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">USD: GBP</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">0.7944</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.7489</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.7417</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToGBPMember_zMUkhcYV9Isa" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign currency exchange rate, translation</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.7944</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.7489</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.7417</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)

<p id="xdx_89A_eus-gaap--ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock_zPnFiAyYMHIf" style="font: 10pt Times New Roman, Times, Serif; margin: 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_490_20250930_zjYvIxL0XOIc" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20241231_z0TynSkeVOEj" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40A_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--PeriodEndUSDToAUDMember_z1vpJ0So1Svi" 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">1.5122</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">1.6168</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--PeriodEndUSDToEURMember_zlQbdbUsf1Z9" 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">0.8523</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.9662</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--PeriodEndUSDToGBPMember_zRFAVUJhgNc6" 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">0.7439</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.7990</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: 70%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250331_zxY0soDpeHU7" style="border-bottom: Black 1pt solid; text-align: center">Q1 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250630_zBEahMWxcuJk" style="border-bottom: Black 1pt solid; text-align: center">Q2 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250930_ztY8fS7Q4SRj" style="border-bottom: Black 1pt solid; text-align: center">Q3 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40D_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToAUDMember_zVNz8Oekavo8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">USD: AUD</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><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1.5605</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">1.5282</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToEURMember_zBlP3YjFulDb" style="vertical-align: bottom; background-color: White"> <td>USD: EUR</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">0.9507</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.8814</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.8553</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToGBPMember_z88fssieQ2Jl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">USD: GBP</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">0.7944</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.7489</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.7417</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_pid_uPure_hus-gaap--AwardTypeAxis__custom--AverageEndUSDToGBPMember_zMUkhcYV9Isa" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign currency exchange rate, translation</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.7944</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.7489</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.7417</td><td style="text-align: left"> </td></tr> </table>

1.5122

1.6168

0.8523

0.9662

0.7439

0.7990

1.5939

1.5605

1.5282

0.9507

0.8814

0.8553

0.7944

0.7489

0.7417

0.7944

0.7489

0.7417

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

Basic and Diluted Income (Loss) per Share The Company follows ASC 260, Earnings Per Share, to account for earnings per share. Basic earnings per share (“EPS”) calculations are determined by dividing net profit (loss) by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. As of September 30, 2025, and 2024, the Company had weighted 423,084,729 and 390,139,674 basic and dilutive shares issued and outstanding. During the period ended September 30, 2025, common stock equivalents were dilutive due to net income. Hence, they were considered in the computation. During the period ended September 30, 2024, common stock equivalents were anti-dilutive due to net loss. Hence, they were not considered in the computation.

423084729

390139674

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

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

NOTE 3. MANAGEMENT’S PLANS The Company has prepared consolidated financial statements on a going concern basis, which assumes the realization of assets and the settlement of liabilities and commitments in the ordinary course of business. At September 30, 2025, and December 31, 2024, the accumulated deficits were ($1,885,726) and ($2,396,102), respectively. At September 30, 2025, and December 31, 2024, the working capital surplus was $1,359,214 and $991,609, respectively. Since its inception, the Company has sustained recurring losses and negative cash flows from operations. During the nine months ended September 30, 2025, and 2024, the Company incurred net income of $510,376 and a net loss of $679,134, respectively. As of September 30, 2025, the Company had a cash and restricted cash balance of $17,614,722 (inclusive of segregated client funds of $17,451,322), which the Management believes is sufficient to support its ongoing operations and meet current obligations in the ordinary course of business for at least the next twelve (12) months. Over the past fiscal years, the Company has demonstrated strong revenue growth and improved operational efficiency, with operating expenses decreasing as a percentage of total revenue. While the Company has adequate liquidity to sustain its existing business activities, its strategic growth initiatives, particularly in the development of financial technologies, may require additional capital investment. To accelerate expansion and enhance its technological offerings, the Company may seek external financing through private equity, public markets, or credit facilities. However, the availability and terms of such financing cannot be guaranteed. Management remains focused on strengthening the company’s financial position by expanding its global customer base, increasing revenue from its diversified portfolio of technological solutions, and working toward achieving a positive cash flow. To support long-term growth, the Company also plans to invest in long-lived assets that will drive economic benefits beyond the fiscal year 2025. Additionally, Management may explore revolving loan agreements with financial institutions or other funding options, as needed, to complement its organic growth strategy. The Management intends to continue its efforts to enhance its revenue from its diversified portfolio of technological solutions, become cash flow positive, and raise funds through private placement offerings and debt financing. See Note 8 for Notes Payable. As the Company increases its global customer base, it intends to acquire long-lived assets that will provide future economic benefits beyond fiscal year 2025.

-1885726

-2396102

1359214 991609

510376

-679134

17614722

17451322

NOTE 4. CAPITALIZED SOFTWARE COSTS During the three months ended September 30, 2025, and 2024, the estimated remaining weighted-average useful life of the Company’s capitalized software was three (3) years. The Company recognizes amortization expenses for capitalized software on a straight-line basis. At September 30, 2025, and December 31, 2024, the unamortized balance of capitalized software for the Company, including software of subsidiaries, was $1,387,486 and $1,163,309. The Company has estimated aggregate amortization expenses for each of the five succeeding fiscal years, based on the estimated lifespan of the software asset of three years.

P3Y

1387486 1163309

NOTE 5. RELATED PARTY TRANSACTIONS The following tables summarize the Company’s related party receivable and related party advance balances as of September 30, 2025 (Unaudited; Restated) and December 31, 2024 (Audited; Restated). Related parties comprise entities under common control and affiliated subsidiaries — Alchemy Markets Limited (“AML”), Alchemy Prime Ltd (“APL”), ADS, and ATECH — together with officers of the Company. SCHEDULE OF RELATED PARTY TRANSACTIONS <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250930_zzz2o7h52kK9" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">September 30, 2025(Unaudited; Restated) </td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20241231_z2BrCvON4YSj" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">December 31, 2024(Audited; Restated) </td><td style="padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; text-align: justify">Related party receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--NotesAndLoansReceivableNetCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FDCTechIncMember_zIAkTHadLGf8" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; font-size: 10pt; text-align: justify">FDCTech, Inc. — Related party receivables</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 16%; font-size: 10pt; text-align: right">3,705,290</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 16%; font-size: 10pt; text-align: right">1,682,450</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--NotesAndLoansReceivableNetCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlchemyMarketsLimitedMember_zX18SrKUXQ94" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: justify">Alchemy Markets Limited (AML) — due from affiliate</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">2,180,752</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--NotesAndLoanReceivableNetCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ATECHMember_zl3QRCJnbk7l" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify">ATECH — due from affiliate</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(161,332</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--NotesAndLoansReceivableNetCurrent_iI_zMRpgHA1hzyf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; text-align: justify">Total related party receivable</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">5,724,710</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">1,682,450</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: justify">Related party advances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--RelatedPartyAdvances_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlchemyMarketsLimitedMember_zjA0C7JTSxGb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: justify">Alchemy Markets Limited (AML) — due to an affiliate</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">2,546,728</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">140,682</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--RelatedPartyAdvances_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlchemyPrimeLimitedMember_z0pazRjG5rDf" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify">Alchemy Prime Limited (APL) — advances</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">7,713,827</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--RelatedPartyAdvances_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ATECHMember_zdBToDJBuWxk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: justify">ATECH — advances</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">139,267</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">101,795</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--RelatedPartyAdvances_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ADSMember_z7zbzN80ejBc" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify">ADS — advances</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">3,620</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">3,536</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--RelatedPartyAdvances_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FDCTechIncMember_zGCIYIcppIah" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: justify">FDCTech, Inc. — advances.</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">33,000</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">33,000</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--RelatedPartyAdvances_iI_zg4cJ6QuBbt6" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: justify">Total related party advances</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">2,722,615</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">7,992,840</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> </table> Related party receivable represents amounts due from entities under common control and affiliated subsidiaries arising in the ordinary course of business. As of September 30, 2025, the balance comprises FDCTech Related party receivables ($3,705,290), AML ($2,180,752), and ATECH ($(161,332)), totaling $5,724,710. The increase over December 31, 2024 ($1,682,450, all FDCTech) reflects intercompany funding extended to AML during the period, partially offset by a net payable position with ATECH. Related party advances represent amounts due to affiliated entities. Total advances decreased from $7,992,840 at December 31, 2024, to $2,722,615 at September 30, 2025. The shift away from APL (which carried $7,713,827 at December 31, 2024, and was settled to nil) toward AML ($2,546,728 at September 30, 2025) reflects the repayment of APL advances and new funding provided by AML during the nine months ended September 30, 2025. These balances are unsecured, non-interest-bearing, and have no fixed repayment terms. Between February 22, 2016, and April 24, 2017, the Company borrowed <span id="xdx_903_eus-gaap--ShortTermBorrowings_iI_c20170424__dei--LegalEntityAxis__custom--FRHPrimeLtdMember__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember_zE5f70Br43C5" title="Short term debt">1,000,000 from FRH Group, a founder and principal shareholder of the Company. The Company executed Convertible Promissory Notes due between April 24, 2019, and June 30, 2019. The Notes are convertible into common stock initially at <span id="xdx_90C_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20170424__dei--LegalEntityAxis__custom--FRHPrimeLtdMember__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember_zWWSk0zFQ9Vj" title="Debt instrument convertible price per share">0.10 per share but may be discounted under certain circumstances; however, in no event will the conversion price be less than <span id="xdx_90E_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20170424__dei--LegalEntityAxis__custom--FRHPrimeLtdMember__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember__srt--RangeAxis__srt--MinimumMember_zJdoPmYAcZh7" title="Debt instrument convertible price per share">0.05 per share. The Notes carry an interest rate of <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20170424__dei--LegalEntityAxis__custom--FRHPrimeLtdMember__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember_zHa7aw2uUZ0h" title="Debt interest rate">6% per annum, which is due and payable at maturity. Between March 15 and 21, 2017, subject to the terms and conditions of the Stock Purchase Agreement, the Company issued <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20170316__20170321__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SusanEEaglsteinMember_zbvCP7wQSYUe" title="Common stock for cash, shares">1,000,000 shares to Susan Eaglstein and <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20170316__20170321__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BrentEaglsteinMember_zNfFN4ONNmed" title="Number of shares issued during period">400,000 shares to Brent Eaglstein at <span id="xdx_909_eus-gaap--SharesIssuedPricePerShare_iI_c20170321__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BrentEaglsteinMember_zvJAWmEFjTuc" title="Shares issued, price per share">0.05 per share, a cumulative cash amount of <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20170316__20170321__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BrentEaglsteinMember_zdAkYB9HiRsf" title="Value of shares issued during period">70,000. Ms. Eaglstein and Mr. Eaglstein are the mother and brother of Mitchell Eaglstein, the Company’s CEO and director. On February 22, 2021, the Company entered into an Assignment of Debt Agreement (the “Agreement”) with FRH and FRH Group Corporation. The Company eliminated all four FRH Group convertible notes, including interest, of <span id="xdx_907_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20210222__us-gaap--TypeOfArrangementAxis__custom--AssignmentOfDebtAgreementMember__us-gaap--RelatedPartyTransactionAxis__custom--FRHGroupCorporationMember_zvbwDa63RCD" title="Interest">1,256,908 in return for issuing <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210222__20210222__us-gaap--TypeOfArrangementAxis__custom--AssignmentOfDebtAgreementMember__us-gaap--RelatedPartyTransactionAxis__custom--FRHGroupCorporationMember_zT5k5UpOfhjc" title="Number of shares issued during period">12,569,080 shares of unregistered common stock of the Company (the “Shares”) to FRH. Following the Agreement, FRH assigned the Shares to FRH Group Corporation, also owned by Mr. Hong. In September 2022, the Company issued <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220901__20220930__srt--TitleOfIndividualAxis__custom--AlchemyPrimeLimitedMember_zDa56J5swrI3" title="Common stock for cash consideration, shares">30,000,000 common stock for cash consideration of <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220901__20220930__srt--TitleOfIndividualAxis__custom--AlchemyPrimeLimitedMember_zqOgmkNfMnQg" title="Common stock for cash consideration">300,000 for Alchemy Prime Limited (APL) and appointed Gope S. Kundnani as the director of the Company. As the director’s compensation, the Company issued <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensationGross_pid_c20220901__20220930__srt--TitleOfIndividualAxis__custom--AlchemyPrimeLimitedMember_z6ZBoCw36hM1" title="Share based compensation, shares">5,000,000 shares, valued at $<span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensationGross_c20220901__20220930__srt--TitleOfIndividualAxis__custom--AlchemyPrimeLimitedMember_z3bVuoeqGDtd" title="Share based compensation, value">60,000. Mr. Kundnani is the director and owner of APL. In January 2023, the Company issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20230101__20230131__srt--TitleOfIndividualAxis__custom--AlchemyPrimeLimitedMember_z660CpIa9f12" title="Common stock for cash consideration, shares">115,000,000 common stock for a cash consideration of <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20230101__20230131__srt--TitleOfIndividualAxis__custom--AlchemyPrimeLimitedMember_z90cXwZknZ43" title="Common stock for cash consideration, value">550,000 to Kundnani, its director. In January 2023, Eaglstein and Firoz transferred 1,100,000 and 400,000 shares to Kundnani, the Company’s director. As of September 30, 2023, the Company had 4,000,000 preferred shares issued and outstanding, with Eaglstein, Kundnani, and Hong holding 1,500,000, 1,500,000, and 1,000,000 shares, respectively. On September 30, 2023, the Company signed a definitive agreement with Alchemy Group, pursuant to which the Company acquired <span id="xdx_903_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_c20230930__us-gaap--BusinessAcquisitionAxis__custom--AlchemyMarketsDmccMember_zmpeBcRGjiU8" title="Business acquisition, percentage of voting interests acquired">100% of Alchemy Markets DMCC (Alchemy UAE), <span id="xdx_902_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_c20230930__us-gaap--BusinessAcquisitionAxis__custom--AlchemyPrimeLtdMember_zJUHDMv7eqre" title="Business acquisition, percentage of voting interests acquired">100% of APL, and <span id="xdx_90D_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_c20230930__us-gaap--BusinessAcquisitionAxis__custom--AlchemyMarketsLtdMember_zCoMCIIN29v2" title="Business acquisition, percentage of voting interests acquired">49.90% of AML. The Company terminated the acquisition of Alchemy UAE in October 2023. On November 30, 2023, the Company purchased 499 shares of Alchemy Markets Holdings Ltd. (Alchemy BVI) from Alchemy Prime Holdings Ltd. (APHL) in exchange for 833,621 shares of Series B Preferred Stock. The Company did not exchange cash in the transaction. The Company has issued the Series B Preferred stock to APHL. Kundnani, a related party, is the sole shareholder of APHL, a related party. As a result, the Company now owns one hundred percent (<span id="xdx_909_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_c20231130__us-gaap--BusinessAcquisitionAxis__custom--AlchemyMarketsHoldingsLtdMember_zzVSSEvUiYzd" title="Business acquisition, percentage of voting interests acquired">100.00%) of AML, an operating entity of Alchemy BVI. NOTE 5. RELATED PARTY TRANSACTIONS (continued) On November 30, 2023, the Company purchased one hundred percent (<span id="xdx_903_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_c20231130__us-gaap--BusinessAcquisitionAxis__custom--AlchemyPrimeLtdMember_zEdBR2BWrqY2" title="Business acquisition, percentage of voting interests acquired">100.00%) of all the issued and outstanding shares of APL, an FCA-regulated brokerage, from APHL in exchange for <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20231130__20231130__us-gaap--BusinessAcquisitionAxis__custom--AlchemyPrimeLtdMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zFSZ9xeI3Kng" title="Number of shares acquired">966,379 Series B Preferred Stock. The Company did not exchange cash in the transaction. The Company has issued the Series B Preferred stock APHL. Kundnani, a related party, is the sole shareholder of APHL. Kundnani, a related party, purchased <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20231130__20231130__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_zk8cVtbrrCxh" title="Shares transferred">2,500,000 Series A Preferred stock of FDCTech for <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pn5n6_c20231130__20231130__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_z5EBfYyM6Arj" title="Shares transferred, value">2.5 million. FDCTech has issued the Series A Preferred stock to Kundnani. Kundnani, a related party, purchased <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20231130__20231130__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_zUH3MunjGkb2" title="Shares transferred">50,000,000 shares of the Company’s common stock for <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pn5n6_c20231130__20231130__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_zn5ZjXTqhkVf" title="Shares transferred, value">5.5 million. FDCTech has issued the Common stock to Kundnani. In December 2023, Susan Eaglstein, mother of Mitchel Eaglstein, the Company’s CEO, provided <span id="xdx_904_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20231201__20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MitchellEaglsteinMember_zNaIT7Mw8syb" title="Related party advance">20,000 as a related party advance for working capital. The Company has not formalized the agreement. As part of the consideration, the Company issued Ms. Eaglstein <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240101__20240131__srt--TitleOfIndividualAxis__custom--MitchellEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zVVx8MNm3DWl" title="Shares transferred">10,000 Series B Preferred Convertible Shares in January 2024 (See: Subsequent Events Memo). On January 4, 2024, the Company issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20240104__20240104__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z4KgRFo7i6b2" title="Number of shares issued for cash">141,844 Series B preferred stock to Gope S. Kundnani for cash valued at <span id="xdx_90A_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z4xu4FUoXJnd" title="Shares issued price per share">$1.41 per share. On January 4, 2024, the Company issued <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240104__20240104__srt--TitleOfIndividualAxis__custom--MitchellMEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zxsYK2a4JTLa" 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_909_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__srt--TitleOfIndividualAxis__custom--MitchellMEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zufIu7JhQc61" title="Shares issued price per share">$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_zOItmoUpuTl7" 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_908_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__srt--TitleOfIndividualAxis__custom--ImranFirozMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z7kDEeyso70d" title="Shares issued price per share">$1.41 per share. On January 4, 2024, the Company issued <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240104__20240104__dei--LegalEntityAxis__custom--FRHGroupCorpMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zbFSwTvLyywb" title="Number of shares issued for services, shares">50,000 Series B preferred stock to FRH Group for services valued at <span id="xdx_90A_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__dei--LegalEntityAxis__custom--FRHGroupCorpMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_ziAkSZw0mRL6" title="Shares issued price per share">$1.41 per share. On January 4, 2024, the Company issued <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240104__20240104__srt--TitleOfIndividualAxis__custom--WilliamBBarnettMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zoXlDlBrhNG2" 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_90D_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__srt--TitleOfIndividualAxis__custom--WilliamBBarnettMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z6AVvBn3Y44b" 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--SusanEEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zMa0rTPOIZ89" 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_90E_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__srt--TitleOfIndividualAxis__custom--SusanEEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_znJFXAJNUXnc" 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_zLXNKNav1XO3" 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_901_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_znBWl6VyUXu2" title="Shares issued price per share">$1.41 per share. On January 30, 2024, the Company’s board of directors adopted and approved the rescission and cancellation of (i) <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240130__20240130__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MitchellMEaglsteinMember_zL4C0G0y3lcf" 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_z3liERN1MOpb" title="Number of shares issued during period">1,000,000 shares of Series A Preferred Stock of the Company issued to Felix R Hong. On February 07, 2025, the Company issued <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20250207__20250207__srt--TitleOfIndividualAxis__custom--NickGKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zbHnbZmDBc38" title="Number of shares issued for services, shares">10,000 Series B preferred stock to Nick G. Kundnani for services valued at <span id="xdx_902_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20250207__srt--TitleOfIndividualAxis__custom--NickGKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zi9jJ5C7iKde" title="Shares issued price per share">$1.41 per share.

The following tables summarize the Company’s related party receivable and related party advance balances as of September 30, 2025 (Unaudited; Restated) and December 31, 2024 (Audited; Restated). Related parties comprise entities under common control and affiliated subsidiaries — Alchemy Markets Limited (“AML”), Alchemy Prime Ltd (“APL”), ADS, and ATECH — together with officers of the Company. SCHEDULE OF RELATED PARTY TRANSACTIONS <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250930_zzz2o7h52kK9" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">September 30, 2025(Unaudited; Restated) </td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20241231_z2BrCvON4YSj" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">December 31, 2024(Audited; Restated) </td><td style="padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; text-align: justify">Related party receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--NotesAndLoansReceivableNetCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FDCTechIncMember_zIAkTHadLGf8" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; font-size: 10pt; text-align: justify">FDCTech, Inc. — Related party receivables</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 16%; font-size: 10pt; text-align: right">3,705,290</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 16%; font-size: 10pt; text-align: right">1,682,450</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--NotesAndLoansReceivableNetCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlchemyMarketsLimitedMember_zX18SrKUXQ94" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: justify">Alchemy Markets Limited (AML) — due from affiliate</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">2,180,752</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--NotesAndLoanReceivableNetCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ATECHMember_zl3QRCJnbk7l" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify">ATECH — due from affiliate</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(161,332</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--NotesAndLoansReceivableNetCurrent_iI_zMRpgHA1hzyf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; text-align: justify">Total related party receivable</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">5,724,710</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">1,682,450</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: justify">Related party advances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--RelatedPartyAdvances_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlchemyMarketsLimitedMember_zjA0C7JTSxGb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: justify">Alchemy Markets Limited (AML) — due to an affiliate</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">2,546,728</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">140,682</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--RelatedPartyAdvances_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlchemyPrimeLimitedMember_z0pazRjG5rDf" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify">Alchemy Prime Limited (APL) — advances</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">7,713,827</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--RelatedPartyAdvances_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ATECHMember_zdBToDJBuWxk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: justify">ATECH — advances</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">139,267</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">101,795</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--RelatedPartyAdvances_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ADSMember_z7zbzN80ejBc" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify">ADS — advances</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">3,620</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">3,536</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--RelatedPartyAdvances_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FDCTechIncMember_zGCIYIcppIah" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: justify">FDCTech, Inc. — advances.</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">33,000</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">33,000</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--RelatedPartyAdvances_iI_zg4cJ6QuBbt6" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: justify">Total related party advances</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">2,722,615</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">7,992,840</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> </table> Related party receivable represents amounts due from entities under common control and affiliated subsidiaries arising in the ordinary course of business. As of September 30, 2025, the balance comprises FDCTech Related party receivables ($3,705,290), AML ($2,180,752), and ATECH ($(161,332)), totaling $5,724,710. The increase over December 31, 2024 ($1,682,450, all FDCTech) reflects intercompany funding extended to AML during the period, partially offset by a net payable position with ATECH. Related party advances represent amounts due to affiliated entities. Total advances decreased from $7,992,840 at December 31, 2024, to $2,722,615 at September 30, 2025. The shift away from APL (which carried $7,713,827 at December 31, 2024, and was settled to nil) toward AML ($2,546,728 at September 30, 2025) reflects the repayment of APL advances and new funding provided by AML during the nine months ended September 30, 2025. These balances are unsecured, non-interest-bearing, and have no fixed repayment terms. Between February 22, 2016, and April 24, 2017, the Company borrowed <span id="xdx_903_eus-gaap--ShortTermBorrowings_iI_c20170424__dei--LegalEntityAxis__custom--FRHPrimeLtdMember__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember_zE5f70Br43C5" title="Short term debt">1,000,000 from FRH Group, a founder and principal shareholder of the Company. The Company executed Convertible Promissory Notes due between April 24, 2019, and June 30, 2019. The Notes are convertible into common stock initially at <span id="xdx_90C_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20170424__dei--LegalEntityAxis__custom--FRHPrimeLtdMember__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember_zWWSk0zFQ9Vj" title="Debt instrument convertible price per share">0.10 per share but may be discounted under certain circumstances; however, in no event will the conversion price be less than <span id="xdx_90E_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20170424__dei--LegalEntityAxis__custom--FRHPrimeLtdMember__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember__srt--RangeAxis__srt--MinimumMember_zJdoPmYAcZh7" title="Debt instrument convertible price per share">0.05 per share. The Notes carry an interest rate of <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20170424__dei--LegalEntityAxis__custom--FRHPrimeLtdMember__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember_zHa7aw2uUZ0h" title="Debt interest rate">6% per annum, which is due and payable at maturity. Between March 15 and 21, 2017, subject to the terms and conditions of the Stock Purchase Agreement, the Company issued <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20170316__20170321__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SusanEEaglsteinMember_zbvCP7wQSYUe" title="Common stock for cash, shares">1,000,000 shares to Susan Eaglstein and <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20170316__20170321__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BrentEaglsteinMember_zNfFN4ONNmed" title="Number of shares issued during period">400,000 shares to Brent Eaglstein at <span id="xdx_909_eus-gaap--SharesIssuedPricePerShare_iI_c20170321__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BrentEaglsteinMember_zvJAWmEFjTuc" title="Shares issued, price per share">0.05 per share, a cumulative cash amount of <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20170316__20170321__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BrentEaglsteinMember_zdAkYB9HiRsf" title="Value of shares issued during period">70,000. Ms. Eaglstein and Mr. Eaglstein are the mother and brother of Mitchell Eaglstein, the Company’s CEO and director. On February 22, 2021, the Company entered into an Assignment of Debt Agreement (the “Agreement”) with FRH and FRH Group Corporation. The Company eliminated all four FRH Group convertible notes, including interest, of <span id="xdx_907_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20210222__us-gaap--TypeOfArrangementAxis__custom--AssignmentOfDebtAgreementMember__us-gaap--RelatedPartyTransactionAxis__custom--FRHGroupCorporationMember_zvbwDa63RCD" title="Interest">1,256,908 in return for issuing <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210222__20210222__us-gaap--TypeOfArrangementAxis__custom--AssignmentOfDebtAgreementMember__us-gaap--RelatedPartyTransactionAxis__custom--FRHGroupCorporationMember_zT5k5UpOfhjc" title="Number of shares issued during period">12,569,080 shares of unregistered common stock of the Company (the “Shares”) to FRH. Following the Agreement, FRH assigned the Shares to FRH Group Corporation, also owned by Mr. Hong. In September 2022, the Company issued <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220901__20220930__srt--TitleOfIndividualAxis__custom--AlchemyPrimeLimitedMember_zDa56J5swrI3" title="Common stock for cash consideration, shares">30,000,000 common stock for cash consideration of <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220901__20220930__srt--TitleOfIndividualAxis__custom--AlchemyPrimeLimitedMember_zqOgmkNfMnQg" title="Common stock for cash consideration">300,000 for Alchemy Prime Limited (APL) and appointed Gope S. Kundnani as the director of the Company. As the director’s compensation, the Company issued <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensationGross_pid_c20220901__20220930__srt--TitleOfIndividualAxis__custom--AlchemyPrimeLimitedMember_z6ZBoCw36hM1" title="Share based compensation, shares">5,000,000 shares, valued at $<span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensationGross_c20220901__20220930__srt--TitleOfIndividualAxis__custom--AlchemyPrimeLimitedMember_z3bVuoeqGDtd" title="Share based compensation, value">60,000. Mr. Kundnani is the director and owner of APL. In January 2023, the Company issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20230101__20230131__srt--TitleOfIndividualAxis__custom--AlchemyPrimeLimitedMember_z660CpIa9f12" title="Common stock for cash consideration, shares">115,000,000 common stock for a cash consideration of <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20230101__20230131__srt--TitleOfIndividualAxis__custom--AlchemyPrimeLimitedMember_z90cXwZknZ43" title="Common stock for cash consideration, value">550,000 to Kundnani, its director. In January 2023, Eaglstein and Firoz transferred 1,100,000 and 400,000 shares to Kundnani, the Company’s director. As of September 30, 2023, the Company had 4,000,000 preferred shares issued and outstanding, with Eaglstein, Kundnani, and Hong holding 1,500,000, 1,500,000, and 1,000,000 shares, respectively. On September 30, 2023, the Company signed a definitive agreement with Alchemy Group, pursuant to which the Company acquired <span id="xdx_903_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_c20230930__us-gaap--BusinessAcquisitionAxis__custom--AlchemyMarketsDmccMember_zmpeBcRGjiU8" title="Business acquisition, percentage of voting interests acquired">100% of Alchemy Markets DMCC (Alchemy UAE), <span id="xdx_902_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_c20230930__us-gaap--BusinessAcquisitionAxis__custom--AlchemyPrimeLtdMember_zJUHDMv7eqre" title="Business acquisition, percentage of voting interests acquired">100% of APL, and <span id="xdx_90D_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_c20230930__us-gaap--BusinessAcquisitionAxis__custom--AlchemyMarketsLtdMember_zCoMCIIN29v2" title="Business acquisition, percentage of voting interests acquired">49.90% of AML. The Company terminated the acquisition of Alchemy UAE in October 2023. On November 30, 2023, the Company purchased 499 shares of Alchemy Markets Holdings Ltd. (Alchemy BVI) from Alchemy Prime Holdings Ltd. (APHL) in exchange for 833,621 shares of Series B Preferred Stock. The Company did not exchange cash in the transaction. The Company has issued the Series B Preferred stock to APHL. Kundnani, a related party, is the sole shareholder of APHL, a related party. As a result, the Company now owns one hundred percent (<span id="xdx_909_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_c20231130__us-gaap--BusinessAcquisitionAxis__custom--AlchemyMarketsHoldingsLtdMember_zzVSSEvUiYzd" title="Business acquisition, percentage of voting interests acquired">100.00%) of AML, an operating entity of Alchemy BVI. NOTE 5. RELATED PARTY TRANSACTIONS (continued) On November 30, 2023, the Company purchased one hundred percent (<span id="xdx_903_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_c20231130__us-gaap--BusinessAcquisitionAxis__custom--AlchemyPrimeLtdMember_zEdBR2BWrqY2" title="Business acquisition, percentage of voting interests acquired">100.00%) of all the issued and outstanding shares of APL, an FCA-regulated brokerage, from APHL in exchange for <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20231130__20231130__us-gaap--BusinessAcquisitionAxis__custom--AlchemyPrimeLtdMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zFSZ9xeI3Kng" title="Number of shares acquired">966,379 Series B Preferred Stock. The Company did not exchange cash in the transaction. The Company has issued the Series B Preferred stock APHL. Kundnani, a related party, is the sole shareholder of APHL. Kundnani, a related party, purchased <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20231130__20231130__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_zk8cVtbrrCxh" title="Shares transferred">2,500,000 Series A Preferred stock of FDCTech for <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pn5n6_c20231130__20231130__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_z5EBfYyM6Arj" title="Shares transferred, value">2.5 million. FDCTech has issued the Series A Preferred stock to Kundnani. Kundnani, a related party, purchased <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20231130__20231130__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_zUH3MunjGkb2" title="Shares transferred">50,000,000 shares of the Company’s common stock for <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pn5n6_c20231130__20231130__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_zn5ZjXTqhkVf" title="Shares transferred, value">5.5 million. FDCTech has issued the Common stock to Kundnani. In December 2023, Susan Eaglstein, mother of Mitchel Eaglstein, the Company’s CEO, provided <span id="xdx_904_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20231201__20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MitchellEaglsteinMember_zNaIT7Mw8syb" title="Related party advance">20,000 as a related party advance for working capital. The Company has not formalized the agreement. As part of the consideration, the Company issued Ms. Eaglstein <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240101__20240131__srt--TitleOfIndividualAxis__custom--MitchellEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zVVx8MNm3DWl" title="Shares transferred">10,000 Series B Preferred Convertible Shares in January 2024 (See: Subsequent Events Memo). On January 4, 2024, the Company issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20240104__20240104__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z4KgRFo7i6b2" title="Number of shares issued for cash">141,844 Series B preferred stock to Gope S. Kundnani for cash valued at <span id="xdx_90A_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z4xu4FUoXJnd" title="Shares issued price per share">$1.41 per share. On January 4, 2024, the Company issued <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240104__20240104__srt--TitleOfIndividualAxis__custom--MitchellMEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zxsYK2a4JTLa" 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_909_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__srt--TitleOfIndividualAxis__custom--MitchellMEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zufIu7JhQc61" title="Shares issued price per share">$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_zOItmoUpuTl7" 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_908_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__srt--TitleOfIndividualAxis__custom--ImranFirozMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z7kDEeyso70d" title="Shares issued price per share">$1.41 per share. On January 4, 2024, the Company issued <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240104__20240104__dei--LegalEntityAxis__custom--FRHGroupCorpMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zbFSwTvLyywb" title="Number of shares issued for services, shares">50,000 Series B preferred stock to FRH Group for services valued at <span id="xdx_90A_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__dei--LegalEntityAxis__custom--FRHGroupCorpMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_ziAkSZw0mRL6" title="Shares issued price per share">$1.41 per share. On January 4, 2024, the Company issued <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240104__20240104__srt--TitleOfIndividualAxis__custom--WilliamBBarnettMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zoXlDlBrhNG2" 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_90D_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__srt--TitleOfIndividualAxis__custom--WilliamBBarnettMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z6AVvBn3Y44b" 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--SusanEEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zMa0rTPOIZ89" 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_90E_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__srt--TitleOfIndividualAxis__custom--SusanEEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_znJFXAJNUXnc" 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_zLXNKNav1XO3" 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_901_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_znBWl6VyUXu2" title="Shares issued price per share">$1.41 per share. On January 30, 2024, the Company’s board of directors adopted and approved the rescission and cancellation of (i) <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240130__20240130__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MitchellMEaglsteinMember_zL4C0G0y3lcf" 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_z3liERN1MOpb" title="Number of shares issued during period">1,000,000 shares of Series A Preferred Stock of the Company issued to Felix R Hong. On February 07, 2025, the Company issued <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20250207__20250207__srt--TitleOfIndividualAxis__custom--NickGKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zbHnbZmDBc38" title="Number of shares issued for services, shares">10,000 Series B preferred stock to Nick G. Kundnani for services valued at <span id="xdx_902_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20250207__srt--TitleOfIndividualAxis__custom--NickGKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zi9jJ5C7iKde" title="Shares issued price per share">$1.41 per share.

3705290

1682450

2180752

-161332

5724710

1682450

2546728 140682 7713827 139267 101795 3620 3536 33000 33000 2722615 7992840

3705290

2180752

-161332

5724710

1682450

7992840 2722615 7713827 2546728

1000000

0.10

0.05

0.06

1000000

400000

0.05

70000

1256908

12569080

30000000

300000

5000000

60000

115000000

550000

1100000

400000

4000000

1500000

1000000

0.4990

499

833621

1.0000

966379

2500000

50000000

5500000

20000

10000

141844

1.41

150000

1.41

150000

1.41

50000

1.41

10000

1.41

10000

1.41

50000

1.41

1000000

10000

1.41

NOTE 6. LINE OF CREDIT Since June 2016, the Company has obtained an unsecured revolving line of credit of 40,000 from Bank of America to fund various purchases and travel expenses. The line of credit has an average interest rate for purchases, effective as of the close of business on December 31, 2024. The interest rates for cash drawn are <span id="xdx_90C_eus-gaap--LineOfCreditFacilityInterestRateAtPeriodEnd_iI_pid_dp_uPure_c20241231__srt--RangeAxis__srt--MinimumMember_zpuPwHxFveeg" title="Line of credit facility interest rate at period end">12% and <span id="xdx_909_eus-gaap--LineOfCreditFacilityInterestRateAtPeriodEnd_iI_pid_dp_uPure_c20241231__srt--RangeAxis__srt--MaximumMember_zlwX0YHX9e9i" title="Line of credit facility interest rate at period end">25%, respectively. Since October 2024, the Company has obtained an additional unsecured revolving line of credit with a flexible spending limit, meaning there is no preset spending limit. The overtime pay limit is 45,000.00. The credit line has an average purchase interest rate of 28% as of September 30, 2025. As of September 30, 2025, the Company complies with the credit line’s terms and conditions. As of September 30, 2025, and December 31, 2024, the outstanding balances were $179,374 and 115,337, respectively.

40000

0.12

0.25

45000.00

0.28

179374

115337

NOTE 7. NOTES PAYABLE Cares Act – Paycheck Protection Program (PPP Note) On May 01, 2020, the Company received proceeds of Fifty-Thousand Six Hundred and Thirty-Two (50,632) from the Promissory Note (“PPP Note”) under the Paycheck Protection Program under the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”). The funding of the PPP Note is conditioned upon approval of the Company’s application by the Small Business Administration (SBA) and Bank of America (“Bank”) and receiving confirmation from the SBA that the Bank may proceed with the PPP Note. Suppose the SBA does not confirm the PPP Note’s forgiveness, or only partly confirms forgiveness of the PPP Note, or the Company fails to apply for PPP Note forgiveness. In that case, the Company will be obligated to repay the Bank the total outstanding balance remaining due under the PPP Note, including principal and interest (the “PPP Note Balance”). In such case, Bank will establish the terms for repayment of the PPP Note Balance in a separate letter to be provided to the Company, which letter will set forth the PPP Note Balance, the amount of each monthly payment, the interest rate (not above a fixed rate of one percent (1.00%) per annum), the term of the PPP Note, and the maturity date of two (2) years from the funding date of the PPP Note. No principal or interest payments will be due before the Deferment Period, which is ten months from the end of the covered period. The PPP Note was not forgiven. The Company started paying off the PPP Note in August 2022. There is no outstanding balance of the PPP loan as of September 30, 2025. SBA Loan On May 22, 2020, the Company received 144,900. The installment payments will include both principal and interest of $707 per month and begin twelve (12) months from the date of the promissory note. The principal and interest balance will be payable thirty (30) years from the date of the promissory note. Interest will accrue at 3.75% per annum and only on funds advanced from May 22, 2020, the advance date, for $144,900. The outstanding balance of the SBA loan, including accrued interest, is $107,805 as of September 30, 2025. AJB Note On January 27, 2022, the Company signed a promissory note (‘AJB Note’) with AJB Capital Investments, LLC (‘AJB Capital’), a Delaware limited liability company, for the principal amount of $550,000 with a maturity date of July 27, 2022, and a coupon of 10%. As part of the AJB Note, the Company entered into a securities purchase agreement, where AJB Capital will receive equity equal to US <span id="xdx_903_eus-gaap--ProceedsFromIssuanceOfCommonStock_pp0p0_c20220127__20220127__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember_zuW7q7A3Tdde" title="Proceeds from issuance of common stock">155,000 of the Company’s common stock. The Company issued <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20220127__20220127__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember_zX3wpGi5fio8" title="Number of shares issued during period">2,214,286 common stock valued at <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_pp0p0_c20220127__20220127__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember_z35RoNNHoEF" title="Value of shares issued during period">$71,521 upon issuance of the Note (the “Shares”) and <span id="xdx_90E_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20220127__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember_zimuvhq2n7Vk" title="Number of warrant shares">1,000,000 <span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20220127__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember_z48JFQvjl0kd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Warrants term">3-year cash warrants (‘Warrants’) priced at 0.30. The Warrants and the Shares, collectively known as the ‘Incentive Fee,’ are issued upon execution of the agreement. The Company paid off the loan in February 2023. On December 27, 2023, the Company redeemed the Warrants on the following terms: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Company shall pay $100,000 to the Purchaser concurrently with its execution and delivery of this letter agreement (this “Letter Agreement”);</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Company shall pay $100,000 to the Purchaser on or before January 26, 2024 (the “Second Repayment”); and</td></tr> </table> The Company issued to the Purchaser 5,000,000 restricted shares of the Company’s Common Stock (the “Shares”) on December 27, 2023 (the “Share Issuance”). Economic Injury Disaster Loan (EIDL) The Small Business Administration offers the Economic Injury Disaster Loan program. The CARES Act modified the program to offer an emergency grant of up to $10,000 per business, which is forgivable, similar to the PPP Loan. The Company doesn’t have to repay the grant. On May 14, 2020, the Company received $4,000 in EIDL grants. The Company has recorded it as other income since the EIDL grant is forgivable.

50632

0.0100

144900

707

0.0375

144900

107805

550000

2022-07-27

155000

2214286

71521

1000000

P3Y

0.30

100000

5000000

10000 4000

NOTE 8. COMMITMENTS AND CONTINGENCIES Office Facility and Other Operating Leases Irvine, California, USA (Company’s Headquarters) Effective October 29, 2019, to the present, the Company leased office space at 200 Spectrum Center Drive, Suite 300, Irvine, CA 92618. As per the Commitment Term of the lease (“Agreement”), this Agreement shall continue on a month-to-month basis (any term after the Commitment Term, also known as “Renewal Term”). The Commitment Term and all subsequent Renewal Terms shall constitute the “Term.” The Company may terminate this Agreement by delivering to the lessor Form (“Exit Form”) at least one (1) whole calendar month before the month in which the Company intends to terminate this Agreement (“Termination Effective Month”). The Company is entitled to use the office and conference space if needed. The new rent payment or membership fee for the Irvine Office is 95 per month, compared to the previous rent payment or membership fee for the New York Office of 890 per month, which covers general and administrative expenses. This agreement is classified as a service contract rather than a lease under ASC 842 - Leases, and payments are accounted for as operating expenses rather than recognizing a Right-of-Use (ROU) asset or lease liability. Brisbane, Australia (ADS Office) Effective January 1, 2024, to the present, the Company has leased office space at Level 38, 71 Eagle Street, Brisbane City, QLD 4000, Australia. This lease will continue on a month-to-month basis. ADS may terminate this Agreement by delivering to the lessor at least one (1) whole calendar month before the month in which ADS intends to terminate the lease. ADS is entitled to use the office and conference space if needed. The new rent payment or membership fee for the ADS Office is approximately 125 per month and is included as a general and administrative expense. This agreement is classified as a service contract rather than a lease under ASC 842 - Leases, and payments are accounted for as operating expenses rather than recognizing a Right-of-Use (ROU) asset or lease liability. Limassol, Cyprus Lease (Company’s Executive Rental) From February 2019 to July 2023, the Company leased office space in Limassol District, Cyprus, from an unrelated party for a year. The office’s monthly rent payment is 1,750, which is included in the general and administrative expenses. From July 2023 to the present, the Company has leased a larger office space in the Limassol District, Cyprus, from an unrelated party for a one-year term. The office’s monthly rent payment is approximately 3,500, which is included in the general and administrative expenses. From July 2023 to the present, the Company has leased office space for its Chief Executive Officer. The office’s monthly rent payment is 3,500, which is included in the general and administrative expenses. The down payment for the lease was approximately <span id="xdx_900_eus-gaap--ProceedsFromLeasePayments_c20250101__20250930__custom--StatementOfIncomeLocationBalancesAxis__custom--GeneralAndAdministrativeExpensesMember_zK508cHi9g7k" title="Down payment for lease">6,300. The lease is for one year and is renewable two months prior to the term’s end in June 2025. This agreement is classified as a residential rental contract rather than a commercial lease and does not create a Right-of-Use (ROU) asset under ASC 842. Limassol, Cyprus Lease, Europe (ATECH Office) Effective August 26, 2024, ATECH has entered into a Sublease Agreement for office premises located on the ground floor at 10A-10C Eleftheriou Venizelou Street, Limassol, Cyprus. The sublease is between Aldeon Property Partners Ltd (the “Sublessor”) and AlchemyTech Ltd (the “Sublessee”), with FDCTech, Inc. acting as the Guarantor. The leased premises are designated strictly for office use, and any other usage is explicitly prohibited under the terms of the agreement. The lease term is for twenty-four (24) months, commencing on October 1, 2024, and expiring on September 30, 2026. <span id="xdx_909_eus-gaap--LesseeOperatingLeaseOptionToExtend_c20250101__20250930__srt--StatementGeographicalAxis__custom--ATECHOfficeMember_zCRk75U5yID6" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Office lease, option to extend description">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_905_ecustom--PercentageOfRentIncreaseInRenewalPeriod_pid_dp_c20250101__20250930__srt--StatementGeographicalAxis__custom--ATECHOfficeMember_zEqoOHSE9kdl" title="Percentage of rent increase in renewal period">5% increase for each renewal period. Under the agreement, the Sublessee is obligated to pay a total rent of €192,000 over the lease term, payable in monthly installments of €8,000 (or approximately 8,600) plus VAT. Under ASC 842 - Leases, this agreement qualifies as a lease, and the Company will recognize a Right-of-Use (ROU) asset and corresponding lease liability on its financial statements. St. Julian, Malta (AML Office) Effective July 11, 2024, to the present, AML leased office space with Regus Malta at Portomaso Business Centre, Portomaso, St. Julian, PTM01, Malta. As per the lease, this agreement shall continue on a month-to-month basis (any term after the term, also known as “Renewal Term”). The term and all subsequent renewal terms shall constitute the “Term.” AML may terminate this agreement by delivering to Regus Malta at least one (1) whole calendar month before the month in which AML intends to terminate this lease. AML is entitled to use the office and conference space if needed. The rent payment or membership fee for the AML Office is €1,659 per month. This agreement is classified as a service contract rather than a lease under ASC 842 - Leases, and payments are accounted for as operating expenses rather than recognizing a Right-of-Use (ROU) asset or lease liability. 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. NOTE 8. COMMITMENTS AND CONTINGENCIES (continued) London, United Kingdom (APL Office) Effective December 20, 2024, APL entered into a lease agreement for office space located on the fifth floor at 142 Central Street, Clerkenwell, London, EC1V BAR. Agop Tanielian and Hourig Mercedes Tanielian hold the lease as landlords, and the Company, through its subsidiary Alchemy Prime Limited, is the tenant. The lease has a fixed term of five years, commencing in 2024 and expiring in 2029, with an annual rent of £112,500 (or 12,000 monthly), payable in quarterly installments. APL is also liable for service charges, insurance, rent, and maintenance responsibilities as specified in the agreement. The lease includes an option to terminate (“Break Clause”) on or after 2026, provided that a four-month written notice is given prior. Additionally, the agreement requires APL to restore the premises upon termination, including the removal of any alterations or fixtures made during the lease term. Under ASC 842 - Leases, this agreement qualifies as a lease, and the Company will recognize a Right-of-Use (ROU) asset and corresponding lease liability on its financial statements. Employment Agreement <span id="xdx_904_eus-gaap--LesseeOperatingLeaseDescription_c20250101__20250930__us-gaap--TypeOfArrangementAxis__us-gaap--EmploymentContractsMember_zSBuE1n4v5Ah" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Office lease, description">The Company gave all salary compensation to key executives as independent contractors, where Eaglstein, Firoz, and Platt commit one hundred percent (100%) of their time to the Company. The Company has not formalized performance bonuses and other incentive plans. Each executive is paid every month at the beginning of the month. From September 2018 to September 30, 2020, the Company will pay its CEO and CFO a monthly compensation of $5,000, with increases each succeeding year, should the agreement be approved annually. Effective October 1, 2020, the Company is expensing $12,000 monthly to its CEO and CFO. Effective January 1, 2023, the Company is expensing 15,000 monthly to its CEO and CFO. Accrued Interest At September 30, 2025, and December 31, 2024, the cumulative accrued interest for SBA and other loans defined as an accrued non-current was $45,379 and $70,493, respectively. Pending Litigation The Company and its subsidiaries are involved in various legal proceedings arising in the ordinary course of business. The Company records accruals for outstanding legal matters when it believes it is probable that a loss will be incurred and the amount can be reasonably estimated. The Company evaluates, on a quarterly basis, developments in legal matters that could affect the amount of any accrual and developments that would make a loss contingency both probable and reasonably estimable. As of September 30, 2025, the Company’s material legal proceedings include the following: Asher Alkoby, et al. v. FDCTech The Company is defending a claim in the London Circuit Commercial Court (Claim Number LM-2024-000330) on December 9, 2024, brought by former shareholders of Alchemy Markets Ltd. (AML) acquired by the Company in June 2023. The claimants seek approximately <span id="xdx_90E_eus-gaap--LossContingencyDamagesSoughtValue_pn4n6_c20250101__20250930__us-gaap--TypeOfArrangementAxis__custom--ShareSaleAgreementMember_z7K0VscxotOj" title="Loss continency damages sought value">1.02 million under the Share Sale Agreement. The Company has counterclaimed for approximately $<span id="xdx_90D_eus-gaap--LossContingencyDamagesAwardedValue_c20250101__20250930__us-gaap--TypeOfArrangementAxis__custom--ShareSaleAgreementMember_zVVhotOKPjY2" title="Loss contingency damages to be paid value">915,000 based on alleged breaches of representations and warranties, including undisclosed anti-money laundering deficiencies and misrepresentations regarding net capital. The Company believes it has meritorious defenses and counterclaims. A case management conference is scheduled for November 17, 2025. As of September 30, 2025, the Company cannot reasonably estimate the possible loss, if any, related to this matter and has not recorded an accrual. FDCTech, Inc. v. Intelligenceline.com, et al. The Company filed a complaint in the Superior Court of California, County of Orange, alleging defamation, trade libel, and false light against operators of certain websites that published allegedly false and defamatory statements about the Company. The complaint seeks damages and injunctive relief. As of September 30, 2025, the complaint had not been served. The Company believes the likelihood of loss related to this matter is remote. Alchemy Markets Ltd. FIAU Matters In September 2023, the Financial Intelligence Analysis Unit (FIAU) of Malta imposed an administrative penalty of €419,997 on Alchemy Markets Ltd. (formerly NSFX Limited), a subsidiary of the Company, relating to a 2019 compliance examination conducted before the Company acquired the subsidiary. The subsidiary has challenged this penalty through two proceedings in Malta: (1) an administrative appeal before the Court of Appeal (Inferior Jurisdiction); and (2) a constitutional challenge before the First Hall Civil Court. Both proceedings are in the evidentiary phase. The Company cannot reasonably estimate the possible loss, if any, at this time. The outcome of these proceedings is uncertain and could differ materially from management’s estimates. While the Company believes it has meritorious positions in the above matters, litigation is inherently uncertain, and unfavorable outcomes could have a material adverse effect on the Company’s financial condition, results of operations, or cash flows. Tax Compliance Matters From its inception to the present, the Company’s officers have been paid as independent contractors. As of September 30, 2025, the Company believes its payroll tax liabilities are not yet estimated. The Company’s federal taxes are acceptable to the Internal Revenue Service.

890

125

1750

3500

6300

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

2026-09-30

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

0.05

192000

8000 8600

1659

4500

6300

P5Y

112500

12000

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

5000

12000

15000

45379

70493

1020000.00

915000

419997

NOTE 9. STOCKHOLDERS’ EQUITY (DEFICIT) Authorized Shares An Information Statement is being made available by the Board of Directors of FDCTech, Inc., a Delaware corporation (the “Company”), to holders of record of the Company’s common stock at the close of business on September 4, 2025 (the “Record Date”). The purpose of this Information Statement is to inform the Company stockholders of the following actions taken by written consent of the holders of a majority of the Company’s voting stock, dated September 4, 2025: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in; text-align: right"></td><td style="width: 0.25in">1.</td><td style="text-align: justify">To amend our certificate of incorporation, as amended (the “Certificate”), to increase the number of authorized shares of common stock from 500,000,000 to 750,000,000 (the “Authorized Share Increase”), and the number of Preferred Stock from 10,000,000 shares to 15,000,000 shares (the “Authorized Share Increase”).</td> </tr> <tr style="vertical-align: top; text-align: justify"> <td style="text-align: right"> </td><td> </td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: top; text-align: justify"> <td style="text-align: right"></td><td>2.</td><td style="text-align: justify">To authorize our Board of Directors, in its discretion, to amend our articles of incorporation not later than June 30, 2026, to effect a Reverse Stock Split of all outstanding shares of our common stock in a ratio of not less than 1 for 10 and not more than 1 for 100, to be determined by the Board of Directors.</td> </tr></table> On September 4, 2025, our Board unanimously approved the Corporate Actions. In order to eliminate the costs and management time involved in holding a special meeting and in order to effect the actions disclosed herein as quickly as possible in order to accomplish the purposes of our Company, we chose to obtain the written consent of a majority of the Company’s voting power to approve the actions described in this Information Statement in accordance with Sections 228 and 242 of the Delaware General Corporation Law (the “DGCL”) and our bylaws. On September 4, 2025, the Approving Stockholders approved, by written consent, the Corporate Actions. The Approving Stockholders (common stock and Series A Preferred) own <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20250904__20250904__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zLwx4WK0bq2c" title="Shares owned by stockholders">370,128,105 shares, representing 87.6% of the total issued and outstanding voting power of the Company. Since the Board and the holders of a majority of the voting power of the Company’s issued and outstanding shares of capital stock have voted in favor of the Corporate Actions, all corporate actions necessary to authorize the Corporate Actions have been taken. We expect that each of the Corporate Actions will become effective on or about the 20th calendar day after the date on which this Information Statement and the accompanying notice are mailed to our stockholders. Our Board retains authority to abandon either or both of the Corporate Actions for any reason at any time prior to the effective date of the respective Corporate Action. Previously, on February 12, 2021, the Company filed the Certificate of Amendment with the Secretary of State of Delaware to change the authorized shares. As per the Amendment, the Company shall have the authority to issue 260,000,000 shares, consisting of 250,000,000 shares of Common Stock having a par value of .0001 per share and 10,000,000 shares of Preferred Stock having a par value of .0001 per share. On February 17, 2022, the Company filed the Information Statement pursuant to Section 14C of the Securities Exchange Act of 1934 and informed all holders of record on February 10, 2022 (the “Record Date”) of the common stock, 0.0001 par value per share (the “Common Stock”), of the Company, in connection with the approval of the following actions taken by the Board of Directors of the Company (the “Board”) and by written consent of the holders of a majority of the voting power of Company’s issued and outstanding capital stock (the “Approving Stockholders”): <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">1.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">To amend our certificate of incorporation, as amended (the “Certificate”), to increase the number of authorized shares of common stock from 250,000,000 to 500,000,000 (the “Authorized Share Increase” and together with the 2022 Equity Plan, the “Corporate Action”), and </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">To approve the Company’s 2022 Equity Plan (the “2022 Equity Plan”)</td></tr> </table> On February 10, 2022, the Board approved the Corporate Actions. To implement the actions, the Company opted to obtain written consent from a majority of its voting power, as per Sections 228 and 242 of the Delaware General Corporation Law (DGCL) and our bylaws. On February 10, 2022, the Approving Stockholders gave their approval. On February 10, 2022, the Approving Stockholders approved the Corporate Actions by written consent. The Approving Stockholders (common stock only) own 96,778,105 shares, representing 64.62% of the Company’s total issued and outstanding voting power. As of December 31, 2022, the Company had no equity compensation plans. On February 21, 2024, our Board unanimously approved the Corporate Actions. In order to eliminate the costs and management time involved in holding a special meeting and in order to effect the actions disclosed herein as quickly as possible in order to accomplish the purposes of our Company, we chose to obtain the written consent of a majority of the Company’s voting power to approve the actions described in this Information Statement in accordance with Sections 228 and 242 of the Delaware General Corporation Law (the “DGCL”) and our bylaws. On February 21, 2024, the Approving Stockholders approved, by written consent, the Corporate Actions. The Approving Stockholders (common stock only) own <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20240221__20240221__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z1wTMORWoPP" title="Shares owned by stockholders">280,102,413 shares, representing 72% of the total issued and outstanding voting power of the Company. On March 12, 2024, the Company filed the Information Statement pursuant to Section 14C of the Securities Exchange Act of 1934 and informed all holders of record on February 21, 2024 (the “Record Date”) of the common stock, 0.0001 par value per share (the “Common Stock”), of the Company, in connection with the approval of the following actions taken by the Board of Directors of the Company (the “Board”) and by written consent of the holders of a majority of the voting power of Company’s issued and outstanding capital stock (the “Approving Stockholders”): <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">1.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">To amend our certificate of incorporation, as amended (the “Certificate”), to increase the number of authorized shares of common stock from 500,000,000 to 1,000,000,000 (the “Authorized Share Increase”), and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">To authorize our Board of Directors, in its discretion, to amend our articles of incorporation not later than June 30, 2024, to effect a Reverse Stock Split of all outstanding shares of our common stock in a ratio of not less than 1 for 10 and not more than 1 for 50, to be determined by the Board of Directors, and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">3.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">To approve the Company’s 2023 Stock Incentive Plan (the “2023 Stock Incentive Plan”).</td></tr> </table> As both the Board and the majority of shareholders have voted in favor, all necessary steps to authorize the Corporate Actions have been completed. We expect that each of the Corporate Actions will become effective on or about the 20th calendar day after the date on which this Information Statement and the accompanying notice are mailed to our stockholders. Our Board may abandon either or both Corporate Actions for any reason before their effective date. NOTE 9. STOCKHOLDERS’ EQUITY (DEFICIT) (continued) As of December 31, 2024, and 2023, the Company’s authorized capital stock consists of 10,000,000 shares of preferred stock, a par value of 0.0001 per share, and 500,000,000 shares of common stock, a par value of 0.0001 per share. As of September 30, 2025, and December 31, 2024, the Company had 423,084,729 and 391,084,729 common shares issued and outstanding, respectively. As of September 30, 2025, and December 31, 2024, the Company had 4,500,000 and 4,500,000 Series A Preferred stock issued and outstanding. As of September 30, 2025, and December 31, 2024, the Company had 2,371,844 and 2,361,844 Series B Preferred Stock issued and outstanding. Series A Preferred Stock <p id="xdx_89F_eus-gaap--ScheduleOfStockByClassTextBlock_hus-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zcIbnJZ6CaO2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The percentages below are calculated based on 4,500,000 shares of our Series A Preferred Stock issued and outstanding for the fiscal year ending December 31, 2024. SCHEDULE OF SERIES A PREFERRED STOCK <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="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: 28%; text-align: left">Mitch Eaglstein</td><td style="width: 2%"> </td> <td style="width: 22%; text-align: center"><span id="xdx_905_ecustom--TitleOfClassDescription_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_fKDQp_zAoomaQbhrT" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" 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_98C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240101__20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchEaglsteinMember_zQ2NMUwvnxZd" style="width: 22%; 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_983_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchEaglsteinMember_zNunTEpgYRsl" style="width: 18%; 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_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_fKDQpKDUp_zEv9j4k7KQqg" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Title of class, description">Series A Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240101__20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember_fKDUp_zGrgpanTbl64" 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_98F_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember_fKDUp_zmeVY2S8Fnmb" 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_908_ecustom--TitleOfClassDescription_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_fKDQp_zV2qnPbB7ML4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Title of class, description">Series A Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240101__20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember_zcVbK9OqvSU1" style="text-align: right" title="Number of shares beneficially owned, value">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_dp_uPure_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember_zKcHE7xVHABj" 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"> </td> <td id="xdx_F0F_zKVQTA0nQeuk" style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: center">(4)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Series A Preferred stock is entitled to fifty (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eus-gaap--PreferredStockVotingRights_c20250101__20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zMa1DAW25Qqe" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" 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_904_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20161212__20161212__srt--TitleOfIndividualAxis__custom--MitchellEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zLMpMMes4FXi" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Number of shares issued for services, shares">2,600,000, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20161212__20161212__srt--TitleOfIndividualAxis__custom--ImranFirozMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zt8gkY4Kt9Sj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Number of shares issued for services, shares">400,000, and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20161212__20161212__srt--TitleOfIndividualAxis__custom--FelixRHongMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zLH8LxyIlzP6" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" 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_90E_eus-gaap--PreferredStockSharesOutstanding_iI_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z8ZciXpvao4h" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Preferred stock, shares outstanding"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90F_eus-gaap--PreferredStockSharesIssued_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zE5an3czRfeh" title="Preferred stock, shares issued">4,000,000 preferred shares issued and outstanding.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_F0B_zGlaixb9w6U6" style="font: 10pt Times New Roman, Times, Serif; text-align: center">(5)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">In January 2023, Eaglstein and Firoz transferred <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230101__20230131__srt--TitleOfIndividualAxis__custom--MitchellEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zrKKcMSmNdD8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Shares transferred">1,100,000 and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230101__20230131__srt--TitleOfIndividualAxis__custom--ImranFirozMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zi2mBOSBfB3f" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Shares transferred">400,000 shares to Gope S. Kundnani, the company’s director. As of September 30, 2023, the Company had <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_eus-gaap--PreferredStockSharesOutstanding_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z6Iqd9qIy9L7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Preferred stock, shares outstanding"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_eus-gaap--PreferredStockSharesIssued_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z7tkdoM3Kkbg" title="Preferred stock, shares issued">4,000,000 preferred shares issued and outstanding, with Eaglstein, Kundnani, and Hong holding <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90B_eus-gaap--PreferredStockSharesOutstanding_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--MitchellEaglsteinMember_zMboxC9IzsVj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Preferred stock, shares outstanding"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_eus-gaap--PreferredStockSharesIssued_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--MitchellEaglsteinMember_zlQy54lxfjil" title="Preferred stock, shares issued">1,500,000, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eus-gaap--PreferredStockSharesOutstanding_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_zMXXfZ3jT7g4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Preferred stock, shares outstanding"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_909_eus-gaap--PreferredStockSharesIssued_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_z0aQ6PGMvF47" title="Preferred stock, shares issued">1,500,000, and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90B_eus-gaap--PreferredStockSharesOutstanding_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__dei--LegalEntityAxis__custom--HongHoldingMember_zPq77iHt2wGa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Preferred stock, shares outstanding"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_901_eus-gaap--PreferredStockSharesIssued_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__dei--LegalEntityAxis__custom--HongHoldingMember_zZOm4OqAgy6i" title="Preferred stock, shares issued">1,000,000 shares, respectively.</td></tr> </table> On November 30, 2023, the Company issued <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20231130__20231130__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zf3a7j7KLtt4" title="Number of shares issued during period">2,500,000 Series A Preferred Stock to Kundnani, valued at <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20231130__20231130__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z04ybGEZ4Gn4" title="Number of shares issued during period, value">$2,500,000. The Company will receive <span id="xdx_90C_eus-gaap--EquityMethodInvestments_iI_c20231130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlchemyPrimeHoldingsLtdMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zkQ1Xlo2Cb0f" title="Investments">2,500,000 in direct investment from Alchemy Prime Holdings Shareholder for Series A Preferred, valued at $<span id="xdx_90A_eus-gaap--SharePrice_iI_c20231130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlchemyPrimeHoldingsLtdMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zc7awqUmIZ72" 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_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240130__20240130__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MitchellMEaglsteinMember_zUIGk8lYqPX8" 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_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240130__20240130__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FelixRHongMember_znCse0dI7C1f" title="Number of shares issued during period">1,000,000 shares of Series A Preferred Stock of the Company issued to Felix R Hong. Series B Preferred Stock <p id="xdx_892_eus-gaap--ScheduleOfStockByClassTextBlock_hus-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zAe1a9U642q2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The percentages below are calculated based on 2,371,844 shares of our Series B Preferred Stock issued and outstanding for the period ended September 30, 2025. SCHEDULE OF SERIES OF PREFERRED STOCK <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="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: 28%; text-align: left">Alchemy Prime Holdings Ltd.</td><td style="width: 2%"> </td> <td style="width: 22%; text-align: center"><span id="xdx_90A_ecustom--TitleOfClassDescription_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlchemyPrimeHoldingsLtdMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_z9zXmIRGymaa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" 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_98B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlchemyPrimeHoldingsLtdMember_zVNFvAx0sEn8" style="width: 22%; 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_987_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlchemyPrimeHoldingsLtdMember_zk6iIQa2a2t7" style="width: 18%; text-align: right" title="Percent of class">75.89</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_90E_ecustom--TitleOfClassDescription_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zjyxR37bmCCi" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Title of class, description">Series B Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember_zntG5O9IXUc3" 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_984_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember_zKn9kSJAdZG7" 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_90D_ecustom--TitleOfClassDescription_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchellMEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_z78z2XhnBFe1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Title of class, description">Series B Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchellMEaglsteinMember_zNgHhIZFkQ4c" 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_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchellMEaglsteinMember_zwVHhpRTQQp5" 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_90B_ecustom--TitleOfClassDescription_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ImranFirozMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zyFuwkGp4wwg" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Title of class, description">Series B Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ImranFirozMember_zFGLeEvyTWBk" 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_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ImranFirozMember_zXcUmgxlisFj" 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_90B_ecustom--TitleOfClassDescription_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FRHGroupMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_z7RWiA33U8J7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Title of class, description">Series B Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FRHGroupMember_zMHF4IWSmmNf" 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_98F_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FRHGroupMember_zgAd2W2e4sq7" 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_903_ecustom--TitleOfClassDescription_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WilliamBBarnettMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zINpYDbrhUy2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Title of class, description">Series B Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WilliamBBarnettMember_z1i1mZtYYJ1l" 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_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WilliamBBarnettMember_z2VolO51z7k8" 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_90A_ecustom--TitleOfClassDescription_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SusanEEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zDKpCLYCSdg5" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Title of class, description">Series B Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SusanEEaglsteinMember_zIig3OJ0MTh7" 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_988_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SusanEEaglsteinMember_z4DmwK7pZdzb" 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">Nick G. Kundnani</td><td> </td> <td style="text-align: center"><span id="xdx_907_ecustom--TitleOfClassDescription_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NickGKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zJYrkNaUMBdi" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Title of class, description">Series B Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NickGKundnaniMember_zPaXsjceRjM8" 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_98B_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NickGKundnaniMember_z6MfCnGzr00j" 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_905_ecustom--TitleOfClassDescription_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zX65ecUdVMkb" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Title of class, description">Series B Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember_zfFsk0m65sf9" 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_985_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember_zHT6L0vCKK9" 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: 24px"> </td> <td id="xdx_F08_zoSSR95diPP" style="font: 10pt Times New Roman, Times, Serif; width: 24px; text-align: center">(6)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Series B Preferred Stock is non-dilutive and is not subject to stock splits or any other adjustments to the Company’s common stock. Each share of Series B Preferred Stock can be converted into <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBCIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_909_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zEYWQ1Y9vSM" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" 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_90B_eus-gaap--PreferredStockVotingRights_c20250101__20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_znxJDqrulByg" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Preferred stock, voting rights">Series B Preferred Stock is entitled to one (1) vote per share on all matters presented to stockholders for action. As a result, 2,361,844 Series B Preferred Stock represents a 0.38% voting percentage on a fully diluted vote per share basis.</td></tr> </table> NOTE 9. STOCKHOLDERS’ EQUITY (DEFICIT) (continued) On November 30, 2023, the Company issued <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20231130__20231130__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zPdAqHSWpa6c" title="Number of shares issued during period">1,800,000 Series B Preferred Stock to Kundnani, valued at <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20231130__20231130__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zRtHi0zBitOg" title="Number of shares issued during period, value">$2,538,000, for the purchase of <span id="xdx_901_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20231130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlchemyMarketsLtdMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z0fvDeUtOZf6" title="Equity method investment, ownership percentage">49.90% of AML and <span id="xdx_901_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20231130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlchemyPrimeLtdMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zVQ3EkBn0Y04" title="Equity method investment, ownership percentage">100% of APL. On January 4, 2024, the Company issued <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240104__20240104__srt--TitleOfIndividualAxis__custom--MitchellMEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zgC7rK60l4X" 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_z69kDzSAJX3g" 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__srt--TitleOfIndividualAxis__custom--ImranFirozMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zxizV7avxQ6c" title="Number of shares issued for cash, shares">150,000 Series B preferred stock to Imran Firoz, CFO and Director, for services valued at $<span id="xdx_90F_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__srt--TitleOfIndividualAxis__custom--ImranFirozMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z5dilUIUgyM4" title="Number of shares issued during period">1.41 per share. On January 4, 2024, the Company issued <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240104__20240104__dei--LegalEntityAxis__custom--FRHGroupCorpMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zRfP58l4yYA8" title="Number of shares issued for cash, shares">50,000 Series B preferred stock to FRH Group for services valued at <span id="xdx_908_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__dei--LegalEntityAxis__custom--FRHGroupCorpMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z7cgelGMl5Me" title="Number of shares issued during period">$1.41 per share. On January 4, 2024, the Company issued <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240104__20240104__srt--TitleOfIndividualAxis__custom--WilliamBBarnettMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zBVreXKB4wz4" title="Number of shares issued for cash, shares">10,000 Series B preferred stock to William B. Barnett, Esq., for services valued at <span id="xdx_903_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__srt--TitleOfIndividualAxis__custom--WilliamBBarnettMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_znPKplHkv2Ek" title="Number of shares issued during period">$1.41 per share. On January 4, 2024, the Company issued <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240104__20240104__srt--TitleOfIndividualAxis__custom--SusanEEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zTZFnrCOMnpk" title="Number of shares issued for cash, shares">10,000 Series B preferred stock to Susan E. Eaglstein for services valued at <span id="xdx_909_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__srt--TitleOfIndividualAxis__custom--SusanEEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zQOvx0r6QFK9" title="Number of shares issued during period">$1.41 per share. On January 4, 2024, the Company issued <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240104__20240104__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zE4VE8QCyIJi" title="Number of shares issued for cash, shares">50,000 Series B preferred stock to Gope S. Kundnani for services valued at <span id="xdx_902_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240104__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zkYlgoqhjn9a" title="Number of shares issued during period">$1.41 per share. On January 30, 2024, the Company issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240130__20240130__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zpKy64Zvj727" 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_90E_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240130__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zmmHO17xx19h" title="Number of shares issued during period">$1.41 per share. On February 07, 2025, the Company issued <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250207__20250207__srt--TitleOfIndividualAxis__custom--NickGKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zqnBN6ekQF1" title="Number of shares issued for cash, shares">10,000 Series B preferred stock to Nick G. Kundnani for cash valued at <span id="xdx_901_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20250207__srt--TitleOfIndividualAxis__custom--NickGKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zyivOXCFtaf4" title="Number of shares issued during period">$1.41 per share. Common Stock On January 21, 2016, the Company collectively issued <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20160121__20160121__srt--TitleOfIndividualAxis__custom--MitchellEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_z96yikcE01v" title="Number of shares issued for services, shares">30,000,000 and <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20160121__20160121__srt--TitleOfIndividualAxis__custom--ImranFirozMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zvJXE3bzCzH6" title="Number of shares issued for services, shares">5,310,000 common shares at par value to Mitchell Eaglstein and Imran Firoz, respectively, as the founders, in consideration of services rendered to the Company. On December 12, 2016, the Company issued <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20161212__20161212__srt--TitleOfIndividualAxis__custom--TwoFoundingMemberMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zrXFAszohY82" title="Number of shares issued during period">28,600,000 common shares to the remaining two (2) founding members. On March 15, 2017, the Company issued 1,000,000 restricted common shares for platform development valued at $50,000. The Company issued the securities with a restrictive legend. On March 15, 2017, the Company issued <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20170315__20170315__srt--TitleOfIndividualAxis__custom--ThreeIndividualsMember_zWboAtcKgYAa" title="Number of restricted common shares issued">1,500,000 restricted common shares for professional services to three (3) individuals valued at <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_pp0p0_c20170315__20170315__srt--TitleOfIndividualAxis__custom--ThreeIndividualsMember_z4Xm7gClH9e3" title="Number of restricted common shares, value">$75,000. The Company issued the securities with a restrictive legend. On March 17, 2017, subject to the terms and conditions of the Stock Purchase Agreement, the Company issued <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20170317__20170317__srt--TitleOfIndividualAxis__custom--SusanEEaglsteinMember__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember_zBjcReL1ccMg" title="Number of shares issued during period">1,000,000 shares to Susan Eaglstein for a cash amount of <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20170317__20170317__srt--TitleOfIndividualAxis__custom--SusanEEaglsteinMember__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember_znjES0dloOQ3" title="Value of shares issued during period">50,000. The Company issued the securities with a restrictive legend. On March 21, 2017, subject to the terms and conditions of the Stock Purchase Agreement, the Company issued <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20170321__20170321__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--BretEaglsteinMember_zbBs3pdlaaWf" title="Number of shares issued during period">400,000 shares to Bret Eaglstein for a cash amount of <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20170321__20170321__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--BretEaglsteinMember_zJ56QNMjPkh1" title="Value of shares issued during period">20,000. The Company issued the securities with a restrictive legend. Ms. Eaglstein and Mr. Eaglstein are the mother and brother of Mitchell Eaglstein, the CEO and director of the Company. From July 1, 2017, to October 03, 2017, the Company issued <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20170701__20171003__us-gaap--StatementEquityComponentsAxis__custom--OneShareOfCommonStockAndOneClassAWarrantMember_zSr9IdGue6ml" title="Number of shares issued during period">653,332 units for a cash amount of <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20170701__20171003__us-gaap--StatementEquityComponentsAxis__custom--OneShareOfCommonStockAndOneClassAWarrantMember_zTtoqENG15Qd" title="Number of shares issued during period, value">98,000 under its offering Memorandum, where the unit consists of one (1) share of common stock and one Class A warrant (See Note 11). On October 31, 2017, the Company issued <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20171031__20171031__srt--TitleOfIndividualAxis__custom--ManagementConsultantsMember_zM5wVXVuIqV5" title="Number of restricted common shares issued">70,000 restricted common shares to management consultants valued at <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20171031__20171031__srt--TitleOfIndividualAxis__custom--ManagementConsultantsMember_z7nz2y4Gq3ik" title="Number of restricted common shares issued, value">$10,500. The Company issued the securities with a restrictive legend. On January 15, 2019, the Company issued <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20190115__20190115__srt--TitleOfIndividualAxis__custom--EightConsultantsMember_zDQd42z6A117" title="Number of restricted common shares issued">60,000 restricted common shares for professional services to eight (8) consultants valued at $<span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20190115__20190115__srt--TitleOfIndividualAxis__custom--EightConsultantsMember_z9XWzI7cFlqk" title="Number of restricted common shares issued, value">9,000. From January 29, 2019, to February 15, 2019, the Company issued 33,000 registered shares under the Securities Act of 1933 for a cash amount of 4,950. On February 26, 2019, the Company filed the Post-Effective Amendment No. 1 (the “Amendment”) related to the Registration Statement on Form S-1and its amendments thereto, filed with the U.S. Securities and Exchange Commission on November 22, 2017 and declared effective on August 7, 2018 (Registration No. 333-221726) (the “Registration Statement”) of FDCTech, Inc., a Delaware corporation (the “Registrant”), amended the Registration Statement to remove from registration all shares of common stock that were offered for sale by the Registrant but were not sold before the termination of the offering made according to the Registration Statement. At the termination of the offering made pursuant to the Registration Statement, 2,967,000 shares of common stock offered for sale by the Registrant were not sold or issued. NOTE 9. STOCKHOLDERS’ EQUITY (DEFICIT) (continued) Effective June 3, 2020, the Company issued <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20200603__20200603__dei--LegalEntityAxis__custom--BenchmarkInvestmentsIncMember_zfBwGncHgMs3" title="Number of shares issued during period">2,745,053 shares of common stock to Benchmark Investments, Inc. (“Broker-Dealer” or “Kingswood Capital Markets”) at 0.25 per share for a total value of 686,263. The Broker-Dealer is retained to provide general financial advice to the Company for the next twelve months. The Company has expensed the prepaid compensation through the income statement, following a regular straight-line amortization schedule over the contract’s life, which is twelve months, during which Kingswood Capital Markets is expected to produce benefits for the Company. On August 25, 2020, the Company and the Broker-Dealers terminated all obligations, except for maintaining confidentiality, with no fees due by the Company to the Broker-Dealers. The Broker-Dealer returned the 2,745,053 shares of the Company’s common stock as of December 31, 2020. On October 1, 2020, the Company issued <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20201001__20201001__srt--TitleOfIndividualAxis__custom--DigitalMarketingConsultantMember_z39tdzrzc9h6" title="Number of restricted common shares issued">250,000 restricted common shares to a digital marketing consultant valued at <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_pp0p0_c20201001__20201001__srt--TitleOfIndividualAxis__custom--DigitalMarketingConsultantMember_zfHPlFH6d2V3" title="Number of restricted common shares, value">$30,000. The Company issued the securities with a restrictive legend. On January 31, 2021, the Company issued <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20210131__20210131__srt--TitleOfIndividualAxis__custom--TwoConsultantsMember_zzhrPyuycSa7" title="Number of restricted common shares issued">2,300,000 restricted common shares in exchange for professional services to two consultants, valued at <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20210131__20210131__srt--TitleOfIndividualAxis__custom--TwoConsultantsMember_zZYNF59wcPMc" title="Number of restricted common shares, value">$621,000. On February 22, 2021, the Company entered into an Assignment of Debt Agreement (the “Agreement”) with FRH and FRH Group Corporation. The Company eliminated all four FRH Group convertible notes, including interest, of <span id="xdx_903_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20210222__us-gaap--TypeOfArrangementAxis__custom--AssignmentOfDebtAgreementMember__us-gaap--RelatedPartyTransactionAxis__custom--FRHGroupCorporationMember_zl7ed7yzZ1ki" title="Interest">1,256,908, in return for the issuance of <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210222__20210222__us-gaap--TypeOfArrangementAxis__custom--AssignmentOfDebtAgreementMember__us-gaap--RelatedPartyTransactionAxis__custom--FRHGroupCorporationMember_z2CAeZto9VLi" title="Number of shares issued during period">12,569,080 shares of unregistered common stock of the Company (the “Shares”) to FRH. Following the Agreement, FRH assigned the Shares to FRH Group Corporation, an entity also owned by Mr. Hong. On May 19, 2021, the Company issued <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20210519__20210519__srt--TitleOfIndividualAxis__custom--ConsultantMember_zMsA48EKWj4l" title="Number of restricted common shares issued">1,750,000 restricted common shares in exchange for professional services to a consultant, valued at <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20210519__20210519__srt--TitleOfIndividualAxis__custom--ConsultantMember_zX5KXScGqxy6" title="Number of restricted common shares issued, value">$350,000. On June 2, 2021, the Company issued <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20210602__20210602__srt--TitleOfIndividualAxis__custom--ConsultantMember__us-gaap--TypeOfArrangementAxis__custom--GenesisAgreementMember_zhBb4eWcXjyh" title="Number of restricted common shares issued">1,750,000 restricted common shares under the Genesis Agreement to a consultant, valued at <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20210602__20210602__srt--TitleOfIndividualAxis__custom--ConsultantMember__us-gaap--TypeOfArrangementAxis__custom--GenesisAgreementMember_zROFNBkaMdJ9" title="Number of restricted common shares issued, value">$437,500. As the Genesis Agreement did not materialize, the Consultant returned the shares to the treasury. On June 15, 2021, the Company issued <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20210615__20210615__srt--TitleOfIndividualAxis__custom--ConsultantMember_zH3MEA26k2i2" title="Number of restricted common shares issued">100,000 restricted common shares to a board member for services to a consultant valued at <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20210615__20210615__srt--TitleOfIndividualAxis__custom--ConsultantMember_zQyNMnSiBpi" title="Number of restricted common shares issued, value">$21,000. On July 6, 2021, the Company issued <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20210706__20210706__srt--TitleOfIndividualAxis__custom--ConsultantMember_zIlDRnLgbsvi" title="Number of restricted common shares issued, value">100,000 restricted common shares to a board member in exchange for services rendered by a consultant, valued at <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_pp0p0_c20210706__20210706__srt--TitleOfIndividualAxis__custom--ConsultantMember_zR0XfN5hBr75" title="Number of restricted common shares issued, value">$22,000. On July 20, 2021, the Company issued <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20210720__20210720__srt--TitleOfIndividualAxis__custom--ConsultantMember_z05JCuKDQ39h" title="Number of restricted common shares issued">545,852 restricted common shares in exchange for professional services to a consultant, valued at <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20210720__20210720__srt--TitleOfIndividualAxis__custom--ConsultantMember_zQnxryF87pAh" title="Number of restricted common shares issued, value">$98,253. On October 04, 2021, the Company filed a prospectus related to the resale of shares to White Lion and AD Securities America, LLC. The Company issued <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20211004__20211004__dei--LegalEntityAxis__custom--ADSecuritiesAmericaLLCMember_zdgdTNVXZ9s8" title="Number of restricted common shares issued">2,000,000 shares to AD Securities America, LLC for <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20211004__20211004__dei--LegalEntityAxis__custom--ADSecuritiesAmericaLLCMember_zt15Do7iVni3" title="Number of restricted common shares issued, value">200,000. The Company has not received the cash as of the date of the report. The Company issued <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20211004__20211004__dei--LegalEntityAxis__custom--WhiteLionCapitalLLCMember_ztwvA4lindkh" title="Number of registered common shares issued">670,000 registered shares to White Lion as consideration shares valued at <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_pid_c20211004__20211004__dei--LegalEntityAxis__custom--WhiteLionCapitalLLCMember_zKXCcxocP5Rf" title="Number of registered common shares, value">$80,400. On October 5, 2021, the Company issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20211005__20211005__srt--TitleOfIndividualAxis__custom--ConsultantMember_znaCXrtQz9Hh" title="Number of registered common shares issued">1,500,000 restricted common shares in exchange for professional services to a consultant, valued at <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20211005__20211005__srt--TitleOfIndividualAxis__custom--ConsultantMember_zyD0nlvLW8c3" title="Number of registered common shares, value">$164,250. In November 2021, the Company issued <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20211101__20211130__dei--LegalEntityAxis__custom--WhiteLionCapitalLLCMember_zlDLaEvDtNya" title="Number of registered common shares issued">750,000 registered shares to White Lion for a gross cash amount of <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20211101__20211130__dei--LegalEntityAxis__custom--WhiteLionCapitalLLCMember_zSvUvcVVOffd" title="Number of registered common shares, value">62,375. On December 22, 2021, the Company issued <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20211222__20211222__us-gaap--BusinessAcquisitionAxis__custom--ADFinancialServicesPtyLtdMember_z33LgBF9X99l" title="Number of registered common shares issued">45,000,000 restricted common shares to ADFP to acquire a <span id="xdx_90C_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20211222__us-gaap--BusinessAcquisitionAxis__custom--ADFinancialServicesPtyLtdMember_znUn50E6pB5a" title="Restricted common shares, percentage">51.00% controlling interest in AD Advisory Service Pty Ltd, Australia’s regulated wealth management company. In December 2021, the Company issued <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20211201__20211231__srt--TitleOfIndividualAxis__custom--TwoBoardMembersMember_zG63VBj9Tgv3" title="Number of restricted common shares issued">5,650,000 restricted common shares to two board members, a consultant, and two officers for services and software development valued at <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_pid_c20211201__20211231__srt--TitleOfIndividualAxis__custom--TwoBoardMembersMember_z61NKxQOnI37" title="Number of restricted common shares, value">$169,500. On January 4, 2022, the Company issued 1,500,000 restricted common shares in exchange for professional services to a consultant, valued at $93,750. From January 4, 2022, to February 10, 2022, the Company issued <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20220104__20220210__dei--LegalEntityAxis__custom--WhiteLionCapitalLLCMember_z0xCXVKxR5Lh" title="Number of restricted common shares issued">2,500,000 registered shares to White Lion for a gross cash amount of <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20220104__20220210__dei--LegalEntityAxis__custom--WhiteLionCapitalLLCMember_zK33OvZVlnxd" title="Number of restricted common shares, value">114,185. On January 27, 2022, the Company signed a promissory note (‘AJB Note’) with AJB Capital Investments, LLC (‘AJB Capital’). The Company issued <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_pid_c20220127__20220127__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember_zDiOxTKqQ9i6" title="Number of shares issued during period">2,214,286 common stock valued at <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20220127__20220127__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember_zbmNoKGItp5f" title="Value of shares issued during period">$71,521 upon issuance of the Note (the “Shares”) and <span id="xdx_90C_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20220127__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember_zZMai5S0nEG2" title="Number of warrant shares">1,000,000 <span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20220127__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember_zbuqAG8ksHlh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Warrants term">3-year cash warrants (‘AJB Warrants’) priced at 0.30 as consideration fees for the AJB Note. The AJB Warrants and the Shares, collectively known as the ‘Incentive Fee,’ are issued upon execution of the agreement. As of September 30, 2022, all AJB Warrants are out-of-money and not exercised. On July 31, 2022, the Company issued <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20220731__20220731__srt--TitleOfIndividualAxis__custom--ConsultantMember_zhgfcSSoYQFb" title="Number of restricted common shares issued">250,000 restricted common shares to a consultant in exchange for professional services, valued at <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20220731__20220731__srt--TitleOfIndividualAxis__custom--ConsultantMember_ztVzwCqx2vbd" title="Number of restricted common shares, value">$9,475. On September 30, 2022, the Company issued 30,000,000 restricted common shares for cash valued at $300,000. On September 30, 2022, the Company issued <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220930__20220930__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_zBoIQOI9yjb2" title="Number of shares issued for services, shares">5,000,000 restricted common shares to Gope S. Kundnani for services valued at <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220930__20220930__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_zftVeoau7wlk" title="Number of restricted common shares, value">$60,000. On December 12, 2022, the Company issued <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20221212__20221212__srt--TitleOfIndividualAxis__custom--TwoOfficersMember_zSValLKPN7o8" title="Number of shares issued for services, shares">20,000,000 restricted common shares to two officers for services valued at <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20221212__20221212__srt--TitleOfIndividualAxis__custom--TwoOfficersMember_zDXdR0VwVHtg" title="Number of restricted common shares, value">$166,000. On December 15, 2022, the Company issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20221215__20221215__srt--TitleOfIndividualAxis__custom--TwoOfficersMember_z4M0LGNHeDlc" title="Number of restricted common shares issued">8,000,000 restricted common shares to two officers for services valued at $<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20221215__20221215__srt--TitleOfIndividualAxis__custom--TwoOfficersMember_zopwUOquhIr2" title="Number of restricted common shares, value">76,000. NOTE 9. STOCKHOLDERS’ EQUITY (DEFICIT) (continued) On January 25, 2023, the Company issued <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20230125__20230125__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember_zqXX6Z0HKBGg" title="Number of restricted common shares issued">5,309,179 restricted common shares to AJB as compensation for consideration shares related to the AJB Note, valued at <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20230125__20230125__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember_zkvxpS65O6Ed" title="Number of restricted common shares, value">$60,525. On January 25, 2023, the Company issued 115,000,000 restricted common shares for cash valued at $550,000. On March 28, 2023, the Company issued 2,000,000 restricted common shares for cash valued at $20,000. On November 30, 2023, the Company issued <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20231130__20231130__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_zUDduJ7KUvjg" title="Number of restricted common shares issued">50,000,000 restricted shares for cash valued at <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20231130__20231130__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_zwZWklmaU0V5" title="Number of restricted shares issued during period, value">$5,500,000 to Kundnani. Kundnani, a director and controlling shareholder of the Company, is an officer and controlling shareholder. On December 27, 2023, the Company issued <span id="xdx_904_eus-gaap--StockRedeemedOrCalledDuringPeriodShares_c20231227__20231227__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember_zdWKmPpWq2h" title="Number of redeemed shares issued during period">5,000,000 restricted common shares to AJB in exchange for redeeming warrants valued at $<span id="xdx_902_eus-gaap--StockRedeemedOrCalledDuringPeriodValue_c20231227__20231227__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember_zNjK5HhkXnWf" title="Number of redeemed shares issued during period, value">90,000. On May 9, 2024, the Company issued <span id="xdx_907_eus-gaap--StockRedeemedOrCalledDuringPeriodShares_c20240509__20240509__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zU71CqfMsetf" title="Number of redeemed shares issued during period">2,000,000 shares for a cash value of <span id="xdx_90B_eus-gaap--StockRedeemedOrCalledDuringPeriodValue_c20240509__20240509__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zSERBYm10XY7" title="Number of redeemed shares issued during period, value">20,000. On January 1, 2025, the Company issued 32,000,000 shares to various employees of its subsidiaries valued at $35,200.

500000000

750000000

10000000

15000000

not less than 1 for 10 and not more than 1 for 100

370128105

0.876

260000000

250000000

0.0001

10000000

0.0001

250000000

500000000

96778105

0.6462

280102413

0.72

0.0001

500000000

1000000000

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

10000000

0.0001

500000000

0.0001

423084729

391084729

4500000

2371844

2361844

<p id="xdx_89F_eus-gaap--ScheduleOfStockByClassTextBlock_hus-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zcIbnJZ6CaO2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The percentages below are calculated based on 4,500,000 shares of our Series A Preferred Stock issued and outstanding for the fiscal year ending December 31, 2024. SCHEDULE OF SERIES A PREFERRED STOCK <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="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: 28%; text-align: left">Mitch Eaglstein</td><td style="width: 2%"> </td> <td style="width: 22%; text-align: center"><span id="xdx_905_ecustom--TitleOfClassDescription_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_fKDQp_zAoomaQbhrT" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" 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_98C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240101__20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchEaglsteinMember_zQ2NMUwvnxZd" style="width: 22%; 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_983_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchEaglsteinMember_zNunTEpgYRsl" style="width: 18%; 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_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_fKDQpKDUp_zEv9j4k7KQqg" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Title of class, description">Series A Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240101__20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember_fKDUp_zGrgpanTbl64" 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_98F_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember_fKDUp_zmeVY2S8Fnmb" 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_908_ecustom--TitleOfClassDescription_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_fKDQp_zV2qnPbB7ML4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Title of class, description">Series A Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240101__20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember_zcVbK9OqvSU1" style="text-align: right" title="Number of shares beneficially owned, value">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_dp_uPure_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember_zKcHE7xVHABj" 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"> </td> <td id="xdx_F0F_zKVQTA0nQeuk" style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: center">(4)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Series A Preferred stock is entitled to fifty (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eus-gaap--PreferredStockVotingRights_c20250101__20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zMa1DAW25Qqe" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" 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_904_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20161212__20161212__srt--TitleOfIndividualAxis__custom--MitchellEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zLMpMMes4FXi" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Number of shares issued for services, shares">2,600,000, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20161212__20161212__srt--TitleOfIndividualAxis__custom--ImranFirozMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zt8gkY4Kt9Sj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Number of shares issued for services, shares">400,000, and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20161212__20161212__srt--TitleOfIndividualAxis__custom--FelixRHongMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zLH8LxyIlzP6" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" 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_90E_eus-gaap--PreferredStockSharesOutstanding_iI_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z8ZciXpvao4h" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Preferred stock, shares outstanding"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90F_eus-gaap--PreferredStockSharesIssued_iI_pid_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zE5an3czRfeh" title="Preferred stock, shares issued">4,000,000 preferred shares issued and outstanding.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_F0B_zGlaixb9w6U6" style="font: 10pt Times New Roman, Times, Serif; text-align: center">(5)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">In January 2023, Eaglstein and Firoz transferred <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230101__20230131__srt--TitleOfIndividualAxis__custom--MitchellEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zrKKcMSmNdD8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Shares transferred">1,100,000 and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230101__20230131__srt--TitleOfIndividualAxis__custom--ImranFirozMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zi2mBOSBfB3f" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Shares transferred">400,000 shares to Gope S. Kundnani, the company’s director. As of September 30, 2023, the Company had <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_eus-gaap--PreferredStockSharesOutstanding_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z6Iqd9qIy9L7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Preferred stock, shares outstanding"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_eus-gaap--PreferredStockSharesIssued_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z7tkdoM3Kkbg" title="Preferred stock, shares issued">4,000,000 preferred shares issued and outstanding, with Eaglstein, Kundnani, and Hong holding <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90B_eus-gaap--PreferredStockSharesOutstanding_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--MitchellEaglsteinMember_zMboxC9IzsVj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Preferred stock, shares outstanding"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_eus-gaap--PreferredStockSharesIssued_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--MitchellEaglsteinMember_zlQy54lxfjil" title="Preferred stock, shares issued">1,500,000, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eus-gaap--PreferredStockSharesOutstanding_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_zMXXfZ3jT7g4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Preferred stock, shares outstanding"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_909_eus-gaap--PreferredStockSharesIssued_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--GopeSKundnaniMember_z0aQ6PGMvF47" title="Preferred stock, shares issued">1,500,000, and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90B_eus-gaap--PreferredStockSharesOutstanding_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__dei--LegalEntityAxis__custom--HongHoldingMember_zPq77iHt2wGa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Preferred stock, shares outstanding"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBBIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_901_eus-gaap--PreferredStockSharesIssued_iI_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__dei--LegalEntityAxis__custom--HongHoldingMember_zZOm4OqAgy6i" title="Preferred stock, shares issued">1,000,000 shares, respectively.</td></tr> </table>

Series A Preferred

500000

0.1111

Series A Preferred

4000000

0.8889

Series A Preferred

4500000

1.0000

2600000

400000

1000000

4000000

1100000

400000

4000000

1500000

1000000

2500000

1.00

1000000

<p id="xdx_892_eus-gaap--ScheduleOfStockByClassTextBlock_hus-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zAe1a9U642q2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The percentages below are calculated based on 2,371,844 shares of our Series B Preferred Stock issued and outstanding for the period ended September 30, 2025. SCHEDULE OF SERIES OF PREFERRED STOCK <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="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: 28%; text-align: left">Alchemy Prime Holdings Ltd.</td><td style="width: 2%"> </td> <td style="width: 22%; text-align: center"><span id="xdx_90A_ecustom--TitleOfClassDescription_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlchemyPrimeHoldingsLtdMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_z9zXmIRGymaa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" 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_98B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlchemyPrimeHoldingsLtdMember_zVNFvAx0sEn8" style="width: 22%; 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_987_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlchemyPrimeHoldingsLtdMember_zk6iIQa2a2t7" style="width: 18%; text-align: right" title="Percent of class">75.89</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_90E_ecustom--TitleOfClassDescription_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zjyxR37bmCCi" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Title of class, description">Series B Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember_zntG5O9IXUc3" 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_984_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--GopeSKundnaniMember_zKn9kSJAdZG7" 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_90D_ecustom--TitleOfClassDescription_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchellMEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_z78z2XhnBFe1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Title of class, description">Series B Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchellMEaglsteinMember_zNgHhIZFkQ4c" 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_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MitchellMEaglsteinMember_zwVHhpRTQQp5" 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_90B_ecustom--TitleOfClassDescription_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ImranFirozMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zyFuwkGp4wwg" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Title of class, description">Series B Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ImranFirozMember_zFGLeEvyTWBk" 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_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ImranFirozMember_zXcUmgxlisFj" 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_90B_ecustom--TitleOfClassDescription_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FRHGroupMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_z7RWiA33U8J7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Title of class, description">Series B Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FRHGroupMember_zMHF4IWSmmNf" 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_98F_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FRHGroupMember_zgAd2W2e4sq7" 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_903_ecustom--TitleOfClassDescription_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WilliamBBarnettMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zINpYDbrhUy2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Title of class, description">Series B Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WilliamBBarnettMember_z1i1mZtYYJ1l" 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_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WilliamBBarnettMember_z2VolO51z7k8" 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_90A_ecustom--TitleOfClassDescription_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SusanEEaglsteinMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zDKpCLYCSdg5" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Title of class, description">Series B Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SusanEEaglsteinMember_zIig3OJ0MTh7" 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_988_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SusanEEaglsteinMember_z4DmwK7pZdzb" 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">Nick G. Kundnani</td><td> </td> <td style="text-align: center"><span id="xdx_907_ecustom--TitleOfClassDescription_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NickGKundnaniMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zJYrkNaUMBdi" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Title of class, description">Series B Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NickGKundnaniMember_zPaXsjceRjM8" 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_98B_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NickGKundnaniMember_z6MfCnGzr00j" 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_905_ecustom--TitleOfClassDescription_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_fKDYp_zX65ecUdVMkb" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Title of class, description">Series B Preferred</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember_zfFsk0m65sf9" 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_985_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OfficersAndDirectorsMember_zHT6L0vCKK9" 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: 24px"> </td> <td id="xdx_F08_zoSSR95diPP" style="font: 10pt Times New Roman, Times, Serif; width: 24px; text-align: center">(6)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Series B Preferred Stock is non-dilutive and is not subject to stock splits or any other adjustments to the Company’s common stock. Each share of Series B Preferred Stock can be converted into <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFUklFUyBCIFBSRUZFUlJFRCBTVE9DSyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_909_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zEYWQ1Y9vSM" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" 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_90B_eus-gaap--PreferredStockVotingRights_c20250101__20250930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_znxJDqrulByg" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Preferred stock, voting rights">Series B Preferred Stock is entitled to one (1) vote per share on all matters presented to stockholders for action. As a result, 2,361,844 Series B Preferred Stock represents a 0.38% voting percentage on a fully diluted vote per share basis.</td></tr> </table>

Series B Preferred

1800000

0.7589

Series B Preferred

191844

0.0809

Series B Preferred

150000

0.0632

Series B Preferred

150000

0.0632

Series B Preferred

50000

0.0211

Series B Preferred

10000

0.0042

Series B Preferred

10000

0.0042

Series B Preferred

10000

0.0042

Series B Preferred

2291844

0.9663

100

Series B Preferred Stock is entitled to one (1) vote per share on all matters presented to stockholders for action. As a result, 2,361,844 Series B Preferred Stock represents a 0.38% voting percentage on a fully diluted vote per share basis.

1800000

2538000

0.4990

150000

1.41

150000

1.41

50000

1.41

10000

1.41

10000

1.41

50000

1.41

141844

1.41

10000

1.41

30000000

5310000

28600000

1000000

50000

1500000

75000

1000000

50000

400000

20000

653332

98000

70000

10500

60000

9000

33000

4950

2967000

2745053

0.25

686263

2745053

250000

30000

2300000

621000

1256908

12569080

1750000

350000

1750000

437500

100000

21000

100000

22000

545852

98253

2000000

200000

670000

80400

1500000

164250

750000

62375

45000000

0.5100

5650000

169500

1500000

93750

2500000

114185

2214286

71521

1000000

P3Y

0.30

250000

9475

30000000

300000

5000000

60000

20000000

166000

8000000

76000

5309179

60525

115000000

550000

2000000

20000

50000000

5500000

5000000

90000

2000000

20000

32000000

35200

NOTE 10. WARRANTS The Company issued <span id="xdx_90C_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20220127__20220127__us-gaap--ClassOfWarrantOrRightAxis__custom--AJBWarrantsMember_zpkhl1Xrp56" title="Number of shares issued during period">2,214,286 common stock valued at <span id="xdx_90C_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20220127__20220127__us-gaap--ClassOfWarrantOrRightAxis__custom--AJBWarrantsMember_z10rjsuFdlL2" title="Value of shares issued during period">$71,521 upon issuance of the Note (the “Shares”) and <span id="xdx_903_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20220127__us-gaap--ClassOfWarrantOrRightAxis__custom--AJBWarrantsMember_z3wjiv9ZtLkj" title="Number of warrants issued during period">1,000,000 <span id="xdx_902_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20220127__us-gaap--ClassOfWarrantOrRightAxis__custom--AJBWarrantsMember_zd4pxge213if" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Warrants term">3-year cash warrants (‘AJB Warrants’) priced at 0.30 as consideration fees for the AJB Note. The AJB Warrants and the Shares, collectively known as the ‘Incentive Fee,’ are issued upon execution of the agreement. On December 27, 2023, the Company issued <span id="xdx_90B_eus-gaap--StockRedeemedOrCalledDuringPeriodShares_c20231227__20231227__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember_zHjHHVIXQUmc" title="Number of redeemed shares issued during period">5,000,000 restricted common stock to AJB Capital to redeem warrants valued at <span id="xdx_900_eus-gaap--StockAndWarrantsIssuedDuringPeriodValuePreferredStockAndWarrants_c20231227__20231227__dei--LegalEntityAxis__custom--AJBCapitalInvestmentsLLCMember_zJhnZgk3efrk" title="Redemption warrants value">$90,000. Additionally, the Company paid 100,000 to AJB Capital, with the remaining 100,000 paid in January 2024.

2214286

71521

1000000

P3Y

0.30

5000000

90000

100000

NOTE 11. 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 interest consists of the 49% minority interest in AD Advisory Services Pty Ltd. (“ADS”), held since the Company obtained control of ADS. The Company holds a controlling financial interest in ADS and consolidates its results, attributing the proportionate share of its earnings, other comprehensive income (loss), and net assets to the noncontrolling interest holders. No noncontrolling interest is recognized for wholly owned subsidiaries. Changes in noncontrolling interest — nine months ended September 30, 2025. The carrying amount of noncontrolling interest was $16,820 at December 31, 2024. During the nine months ended September 30, 2025, the Company attributed net income of $113,542 and other comprehensive income of $7,114 to NCI — total comprehensive income attributable to NCI of $120,656 — and recorded other changes in noncontrolling interest of $(51,579), resulting in a noncontrolling interest balance of $85,897 at September 30, 2025. Other changes in noncontrolling interest principally comprise the effect of changes in ownership of, and the AML buyout / cumulative translation reclassification attributable to, the noncontrolling interest holders. Three months ended September 30, 2025. During the three months ended September 30, 2025, the Company attributed net income of $79,765 and other comprehensive income of $1,726 to NCI — total comprehensive income attributable to NCI of $81,491 — and recorded other changes in noncontrolling interest of $(37,202), changing the noncontrolling interest balance from $41,608 at June 30, 2025, to $85,897 at September 30, 2025. Other changes in noncontrolling interest principally comprise the effect of changes in ownership of, and the AML buyout / cumulative translation reclassification attributable to, the noncontrolling interest holders. Comparative period (fiscal year ended December 31, 2024). The carrying amount of noncontrolling interest was $38,939 at the beginning of fiscal 2024. During the fiscal year ended December 31, 2024 (restated), the Company attributed a net loss of $(10,958) and other comprehensive income of $11,001 to NCI — total comprehensive income attributable to NCI of $43 — and recorded other changes in noncontrolling interest of $(22,162), reducing the balance to $16,820 at December 31, 2024. Other changes in noncontrolling interest principally comprise distributions to, and the effect of changes in ownership of, the noncontrolling interest holders. The following table presents the activity in the noncontrolling interest balance for the three and nine months ended September 30, 2025, including the comparative roll-forward to December 31, 2024: SCHEDULE OF NON CONTROLLING INTEREST <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250701__20250930_z8gor00h54Hc" style="border-bottom: Black 1pt solid; text-align: center">Three Months Ended September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250101__20250930_zNUWaLkS44zc" style="border-bottom: Black 1pt solid; text-align: center">Nine Months Ended September 30, 2025 </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_490_20240101__20241231_zqsddwqFdZY2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Year Ended December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eus-gaap--MinorityInterest_iS_zpRR2dpzpdYd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Balance, beginning of period</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">41,608</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">16,820</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">38,939</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_zzaxlpI37I4h" 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">79,765</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">113,542</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(10,958</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToParent_zWDal7JHthC8" 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">(35,476</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(44,465</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(11,161</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--MinorityInterest_iE_zT1Y6UPN5oZ2" 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">$</td><td style="font-weight: bold; text-align: right">85,897</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">85,897</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">16,820</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> NOTE 12. COMPREHENSIVE INCOME The Company’s other comprehensive income (OCI) comprises foreign currency translation adjustments from subsidiaries that do not use the U.S. dollar as their functional currency. <p id="xdx_89A_eus-gaap--ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock_zd6YnXG9Dxsg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">The following table shows the changes in AOCI by component for the three months ending September 30, 2025, and 2024: SCHEDULE OF CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">Accumulated Comprehensive Income:</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Cumulative Foreign Currency Translation</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; width: 81%">Balance as of June 30, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iS_c20240701__20240930_zsNYGfKrfGm6" style="font: bold 10pt Times New Roman, Times, Serif; width: 15%; text-align: right" title="Balance">(19,712</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), ADS</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98F_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20240701__20240930__dei--LegalEntityAxis__custom--ADSecuritiesAmericaLLCMember_zxNfkssUiWic" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss) attributed to ADS">4,367</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), AML</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_986_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20240701__20240930__dei--LegalEntityAxis__custom--AMLMember_zd4bVl7TXGq7" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss) attributed to ADS">92,172</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), APL</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_982_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20240701__20240930__dei--LegalEntityAxis__custom--APLMember_zbh7fK6CEuD7" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss), attributed">59,646</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), ATECH</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_984_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20240701__20240930__dei--LegalEntityAxis__custom--ATECHMember_zRPgw5XX93Nh" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss), attributed">3,119</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Total other comprehensive income/(loss)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98E_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent_c20240701__20240930_z6968XTl2bF2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total other comprehensive income (loss)">159,304</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Balance as of September 30, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_989_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iE_c20240701__20240930_zzCebYTbgsIa" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Balance">139,592</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Balance as of June 30, 2025</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_982_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iS_c20250701__20250930_zIynxkIXVsU6" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Balance">264,654</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), ADS</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_985_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250701__20250930__dei--LegalEntityAxis__custom--ADSecuritiesAmericaLLCMember_zM2jKElS62Ih" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss) attributed to ADS">3,522</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), AML</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_985_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250701__20250930__dei--LegalEntityAxis__custom--AMLMember_zVqAKqD3I2Da" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss) attributed to ADS">22,185</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), APL</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_988_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250701__20250930__dei--LegalEntityAxis__custom--APLMember_zVnb3QspG5l6" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss), attributed">(1,536</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">) </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), ATECH</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_982_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250701__20250930__dei--LegalEntityAxis__custom--ATECHMember_zpDUUakpUKlc" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss), attributed">(265,022</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">) </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Total other comprehensive income/(loss)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_986_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent_c20250701__20250930_zQg5jG5p1IOc" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total other comprehensive income (loss)">(240,851</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Balance as of September 30, 2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_986_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iE_c20250701__20250930_zGULXibBrhcl" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Balance">23,803</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"></td></tr> </table> The following table shows the changes in AOCI by component for the nine months ending September 30, 2025, and 2024: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">Accumulated Comprehensive Income:</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Cumulative Foreign Currency Translation</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; width: 81%">Balance as of December 31, 2023</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iS_c20240101__20240930_z40WYNMCNVq5" style="font: bold 10pt Times New Roman, Times, Serif; width: 15%; text-align: right" title="Balance">225,228</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), ADS</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_982_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20240101__20240930__dei--LegalEntityAxis__custom--ADSecuritiesAmericaLLCMember_zmj2V683tkeh" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss) attributed to ADS">17,469</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), AML</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98D_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20240101__20240930__dei--LegalEntityAxis__custom--AMLMember_zmo0cmmB1zY4" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss) attributed to ADS">(152,765</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), APL</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98B_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20240101__20240930__dei--LegalEntityAxis__custom--APLMember_z1BwMNeZBaV9" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss), attributed">46,393</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Other comprehensive income/(loss), ATECH</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_986_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20240101__20240930__dei--LegalEntityAxis__custom--ATECHMember_z63SemImxpoh" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss), attributed">3,267</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Total other comprehensive income/(loss)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_983_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent_c20240101__20240930_zabc8geo583b" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total other comprehensive income (loss)">(85,636</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Balance as of September 30, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98F_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iE_c20240101__20240930_zTFCGc0p7MRj" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Balance">139,592</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Balance as of December 31, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98C_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iS_c20250101__20250930_zk1EPM6swG87" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Balance">(72,781</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">) </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), ADS</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98B_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250101__20250930__dei--LegalEntityAxis__custom--ADSecuritiesAmericaLLCMember_zpHaXLLdBwE9" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss) attributed to ADS">14,518</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), AML</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_985_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250101__20250930__dei--LegalEntityAxis__custom--AMLMember_zNgwIon7W9Ye" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss) attributed to ADS">375,066</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), APL</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_983_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250101__20250930__dei--LegalEntityAxis__custom--APLMember_z0mEPUGUZQ37" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss), attributed">(14,507</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">) </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), ATECH</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_984_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250101__20250930__dei--LegalEntityAxis__custom--ATECHMember_zahnS06WRpc9" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss), attributed">(278,493</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">) </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Total other comprehensive income/(loss)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98E_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent_c20250101__20250930_zyPlsuJys7Fh" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total other comprehensive income (loss)">96,584</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Balance as of September 30, 2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_983_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iE_c20250101__20250930_zNyMQOgtIT4h" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Balance">23,803</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"></td></tr> </table>

16820

113542

7114

120656

-51579

85897

79765

1726

81491

-37202

41608

85897

38939

-10958

11001

-22162

16820

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 <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="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250701__20250930_z8gor00h54Hc" style="border-bottom: Black 1pt solid; text-align: center">Three Months Ended September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250101__20250930_zNUWaLkS44zc" style="border-bottom: Black 1pt solid; text-align: center">Nine Months Ended September 30, 2025 </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_490_20240101__20241231_zqsddwqFdZY2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Year Ended December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eus-gaap--MinorityInterest_iS_zpRR2dpzpdYd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Balance, beginning of period</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">41,608</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">16,820</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">38,939</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_zzaxlpI37I4h" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net income (loss) attributable to NCI</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">79,765</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">113,542</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(10,958</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToParent_zWDal7JHthC8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign currency translation — NCI</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(35,476</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(44,465</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(11,161</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--MinorityInterest_iE_zT1Y6UPN5oZ2" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Balance, end of period</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">85,897</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">85,897</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">16,820</td><td style="font-weight: bold; text-align: left"> </td></tr> </table>

41608

16820

38939

79765

113542

-10958

-35476

-44465

-11161

85897

16820

<p id="xdx_89A_eus-gaap--ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock_zd6YnXG9Dxsg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">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 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">Accumulated Comprehensive Income:</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Cumulative Foreign Currency Translation</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; width: 81%">Balance as of June 30, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iS_c20240701__20240930_zsNYGfKrfGm6" style="font: bold 10pt Times New Roman, Times, Serif; width: 15%; text-align: right" title="Balance">(19,712</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), ADS</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98F_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20240701__20240930__dei--LegalEntityAxis__custom--ADSecuritiesAmericaLLCMember_zxNfkssUiWic" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss) attributed to ADS">4,367</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), AML</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_986_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20240701__20240930__dei--LegalEntityAxis__custom--AMLMember_zd4bVl7TXGq7" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss) attributed to ADS">92,172</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), APL</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_982_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20240701__20240930__dei--LegalEntityAxis__custom--APLMember_zbh7fK6CEuD7" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss), attributed">59,646</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), ATECH</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_984_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20240701__20240930__dei--LegalEntityAxis__custom--ATECHMember_zRPgw5XX93Nh" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss), attributed">3,119</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Total other comprehensive income/(loss)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98E_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent_c20240701__20240930_z6968XTl2bF2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total other comprehensive income (loss)">159,304</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Balance as of September 30, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_989_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iE_c20240701__20240930_zzCebYTbgsIa" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Balance">139,592</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Balance as of June 30, 2025</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_982_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iS_c20250701__20250930_zIynxkIXVsU6" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Balance">264,654</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), ADS</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_985_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250701__20250930__dei--LegalEntityAxis__custom--ADSecuritiesAmericaLLCMember_zM2jKElS62Ih" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss) attributed to ADS">3,522</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), AML</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_985_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250701__20250930__dei--LegalEntityAxis__custom--AMLMember_zVqAKqD3I2Da" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss) attributed to ADS">22,185</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), APL</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_988_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250701__20250930__dei--LegalEntityAxis__custom--APLMember_zVnb3QspG5l6" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss), attributed">(1,536</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">) </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), ATECH</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_982_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250701__20250930__dei--LegalEntityAxis__custom--ATECHMember_zpDUUakpUKlc" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss), attributed">(265,022</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">) </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Total other comprehensive income/(loss)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_986_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent_c20250701__20250930_zQg5jG5p1IOc" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total other comprehensive income (loss)">(240,851</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Balance as of September 30, 2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_986_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iE_c20250701__20250930_zGULXibBrhcl" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Balance">23,803</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"></td></tr> </table> The following table shows the changes in AOCI by component for the nine months ending September 30, 2025, and 2024: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">Accumulated Comprehensive Income:</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Cumulative Foreign Currency Translation</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; width: 81%">Balance as of December 31, 2023</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iS_c20240101__20240930_z40WYNMCNVq5" style="font: bold 10pt Times New Roman, Times, Serif; width: 15%; text-align: right" title="Balance">225,228</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), ADS</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_982_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20240101__20240930__dei--LegalEntityAxis__custom--ADSecuritiesAmericaLLCMember_zmj2V683tkeh" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss) attributed to ADS">17,469</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), AML</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98D_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20240101__20240930__dei--LegalEntityAxis__custom--AMLMember_zmo0cmmB1zY4" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss) attributed to ADS">(152,765</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), APL</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98B_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20240101__20240930__dei--LegalEntityAxis__custom--APLMember_z1BwMNeZBaV9" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss), attributed">46,393</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Other comprehensive income/(loss), ATECH</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_986_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20240101__20240930__dei--LegalEntityAxis__custom--ATECHMember_z63SemImxpoh" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss), attributed">3,267</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Total other comprehensive income/(loss)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_983_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent_c20240101__20240930_zabc8geo583b" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total other comprehensive income (loss)">(85,636</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Balance as of September 30, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98F_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iE_c20240101__20240930_zTFCGc0p7MRj" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Balance">139,592</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Balance as of December 31, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98C_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iS_c20250101__20250930_zk1EPM6swG87" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Balance">(72,781</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">) </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), ADS</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98B_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250101__20250930__dei--LegalEntityAxis__custom--ADSecuritiesAmericaLLCMember_zpHaXLLdBwE9" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss) attributed to ADS">14,518</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), AML</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_985_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250101__20250930__dei--LegalEntityAxis__custom--AMLMember_zNgwIon7W9Ye" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss) attributed to ADS">375,066</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), APL</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_983_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250101__20250930__dei--LegalEntityAxis__custom--APLMember_z0mEPUGUZQ37" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss), attributed">(14,507</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">) </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other comprehensive income/(loss), ATECH</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_984_eus-gaap--OtherComprehensiveIncomeLossBeforeTaxPortionAttributableToParent_c20250101__20250930__dei--LegalEntityAxis__custom--ATECHMember_zahnS06WRpc9" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Other comprehensive income (loss), attributed">(278,493</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">) </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Total other comprehensive income/(loss)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98E_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent_c20250101__20250930_zyPlsuJys7Fh" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total other comprehensive income (loss)">96,584</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Balance as of September 30, 2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_983_eus-gaap--AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_iE_c20250101__20250930_zNyMQOgtIT4h" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Balance">23,803</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"></td></tr> </table>

-19712

4367

92172

59646

3119

159304

139592

264654

3522

22185

-1536

-265022

-240851

23803

225228

17469

-152765

46393

3267

-85636

139592

-72781

14518

375066

-14507

-278493

96584

23803

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 Acquisition of Alchemy International Limited (Seychelles) On October 29, 2025, the Company completed the acquisition of <span id="xdx_90F_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251029__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlchemyInternationalLtdMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zYcR8HMW0Wec">99.9% of the issued and outstanding shares of Alchemy International Limited (“AIL”), a Seychelles-incorporated company licensed by the Seychelles Financial Services Authority (FSA), from Sync Capital Limited (an entity controlled by Mr. Gope S. Kundnani, a related party), for total consideration of $<span id="xdx_900_eus-gaap--BusinessCombinationConsiderationTransferred1_c20251029__20251029__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--BusinessAcquisitionAxis__custom--AlchemyInternationalLtdMember_zMH6tA6smH4l">2,000,000, evidenced by a business acquisition seller’s note. As Sync Capital Limited and the Company are entities under common control of Mr. Kundnani, the acquisition has been accounted for as a transaction between entities under common control in accordance with ASC 805-50. AIL has been combined with the Company at carrying value, resulting in a credit to additional paid-in capital of $<span id="xdx_90F_eus-gaap--AdditionalPaidInCapital_iI_c20251029__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--BusinessAcquisitionAxis__custom--AlchemyInternationalLtdMember_za9HstW6wuu6">8,933,118 and recognition of the $<span id="xdx_907_eus-gaap--AssetAcquisitionContingentConsiderationLiabilityCurrent_iI_c20251029__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--AssetAcquisitionAxis__custom--AlchemyInternationalLtdMember_zxFKp65dsUDc">2,000,000 business acquisition seller’s note as a current liability. As described below, the maturity of the seller’s note was subsequently extended to September 30, 2026. Amendment to Series B Convertible Preferred Stock Conversion Terms In January 2026, the Company filed a Certificate of Amendment to the Certificate of Designation of its Series B Convertible Preferred Stock with the Secretary of State of the State of Delaware. The amendment did not change the number of authorized or issued shares, nor any other rights, preferences, or privileges, except with respect to conversion rights. As amended, each share of Series B Convertible Preferred Stock remains convertible, at the option of the holder, into <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20260101__20260131__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zAPF2TSOo7Te" title="Conversion shares">100 shares of Common Stock (the “Base Conversion Rate”); however, if the Company completes a qualifying public offering of $<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20260101__20260131__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zTodbXET8ZYc" title="Conversion value">10,000,000 or more that includes an uplisting of its Common Stock to <span id="xdx_904_eus-gaap--ConvertiblePreferredStockTermsOfConversion_c20260101__20260131__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_znVZJu9qEF03" title="Conversion Terms">The Nasdaq Stock Market or the New York Stock Exchange, the conversion rate applicable to shares converted in connection with such offering will be determined by the Board of Directors within a range of 10 to 100 shares of Common Stock for each share of Series B Convertible Preferred Stock (the Company anticipates a ratio of 10:1 would apply). Planned Uplisting to a National Securities Exchange In connection with its previously announced plan to uplist its Common Stock to a national securities exchange, the Company engaged Lucosky Brookman LLP as legal counsel and E.F. Hutton & Co. LLC as financial advisor to assist with capital markets strategy, financing opportunities, and the uplisting process. The Company intends to file a registration statement on Form S-1 with the Securities and Exchange Commission. As of the date these financial statements were available to be issued, the registration statement had not yet been filed. U.S.–Israel–Iran Military Conflict On February 28, 2026, the United States and Israel launched coordinated joint military strikes against Iran, and Iran subsequently responded with missile and drone attacks against targets in the region and sought to restrict commercial shipping through the Strait of Hormuz. The Company maintains a sales office in Tel Aviv, Israel; as of the date these financial statements were available to be issued, that office had not experienced any material disruption to its operations as a direct result of the conflict. The Company’s operating subsidiaries are located in the United Kingdom, Malta, Cyprus, Australia, Seychelles, and Mauritius, none of which are in the directly affected region. This event is classified as a Type II non-recognized subsequent event under ASC 855-10, as it does not relate to conditions that existed at September 30, 2025, and does not result in any adjustment to the amounts recognized in these condensed consolidated financial statements. Series B Convertible Preferred Stock Ratification On March 24, 2026, the Company filed a ratification of Certificate of Designation with the Secretary of State of the State of Delaware, designating <span id="xdx_90B_eus-gaap--PreferredStockSharesAuthorized_iI_c20260324__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zO80uHXjgrMh" title="Authorized preferred stock">3,000,000 shares of its authorized preferred stock, par value $<span id="xdx_90A_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20260324__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zGL6Urpkvv64" title="Preferred stock, par value">0.0001 per share, as “Series B Convertible Preferred Stock.” Each share carries one vote, voting together with the Common Stock as a single class, and is convertible at the option of the holder into <span id="xdx_908_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20260324__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zuBtax7knp31" title="Convertible preferred stock">100 shares of Common Stock, subject to adjustment and to a Board-determined conversion ratio (ranging from 100:1 to 10:1) in the event the Company completes a qualifying public offering of $<span id="xdx_900_eus-gaap--ProceedsFromIssuanceInitialPublicOffering_c20260324__20260324__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zV1k3i5cdwv1" title="Public offering">10,000,000 or more with an uplisting to Nasdaq or the NYSE. As of the date of issuance of these financial statements, <span id="xdx_90F_eus-gaap--PreferredStockSharesIssued_iI_c20260324__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zJxJr7LbQjI8" title="Preferred Stock issued">2,371,844 shares of Series B Preferred Stock were issued and outstanding. AIL Seller’s Note The maturity of the $<span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20260901__20260930__dei--LegalEntityAxis__custom--ADSecuritiesAmericaLLCMember__srt--StatementScenarioAxis__srt--ScenarioForecastMember_z8AFsCDNCDc" title="Number of restricted common shares issued">2,000,000 seller’s note obligation for the acquisition of AIL was extended to September 30, 2026. Alchemy Markets (Cayman) Ltd. On May 19, 2026, the Cayman Islands Monetary Authority granted conditional approval for the transfer to the Company of 100% of Alchemy Markets (Cayman) Ltd., a non-operating CIMA-licensed company, which had not yet been completed as of the date these financial statements were available to be issued. This is a Type II non-recognized subsequent event under ASC 855-10. Alchemy Markets Ltd. (AML, Malta) On June 1, 2026, the Malta Financial Services Authority confirmed its no-objection to changing the name of the Company’s wholly owned Maltese subsidiary, Alchemy Markets Ltd., to “Crestmark Trading Ltd,” effective upon issuance of the altered certificate by the Malta Business Registry. This is a Type II non-recognized subsequent event under ASC 855-10 and is not expected to have a material effect on the Company’s consolidated financial statements. Restatement and Non-Reliance on Previously Issued Financial Statements On June 3, 2026, the Board of Directors of the Company, after consultation with management and LAO, concluded — having determined the nature and magnitude of the errors — that the Company’s previously issued unaudited condensed consolidated financial statements as of and for the three months ended March 31, 2025 (as included in the Quarterly Report on Form 10-Q filed May 13, 2025 and Amendment No. 1 thereto), as of and for the three and six months ended June 30, 2025, as of and for the three and nine months ended September 30, 2025, and as of and for the three months ended March 31, 2026, as well as the audited consolidated financial statements as of and for the fiscal year ended December 31, 2024 and the audited consolidated financial statements as of and for the fiscal year ended December 31, 2025 (as included in the Annual Report on Form 10-K filed April 17, 2026 and Amendment No. 1 thereto), should no longer be relied upon. The Company filed a Current Report on Form 8-K under Item 4.02 on June 8, 2026, providing notification of non-reliance and notifying the previously dismissed independent registered public accounting firm of such non-reliance pursuant to Item 4.02(c). The Company is concurrently filing Amendment No. 2 to its Annual Report on Form 10-K for the fiscal year ended December 31, 2024, Amendment No. 2 to its Annual Report on Form 10-K for the fiscal year ended December 31, 2025, and Amendments to its quarterly reports for the periods listed above, to restate the affected financial statements in accordance with ASC 250-10. The Company will provide the required pro forma financial information and significant analyses in its SEC filings according to Rule 3-05 of Regulation S-X. Xoala Asia — Mauritius PIS License On November 6, 2025, Xoala Asia was granted a Payment Intermediary Services (“PIS”) license by the Financial Services Commission of Mauritius (the “FSC”) (license no. GB25204956) pursuant to Section 14 of the Financial Services Act 2007 (Mauritius) and the Financial Services Rules 2008. The PIS license authorizes Xoala Asia to operate as a payment intermediary in Mauritius and to build out the following activities consistent with its business plan: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><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">facilitate payment transactions between payers and recipients, including initiation, processing, and settlement;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; 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">provide secure payment-gateway services for online and mobile card transactions;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; 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">acquire merchants and enable acceptance and processing across retail, e-commerce, and other channels;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; 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">facilitate cross-border payments and remittances for businesses and individuals; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; 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">process credit and debit card payments, managing the full transaction lifecycle from authorization through settlement.</td></tr></table> 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). Commencement of commercial operations will depend on the successful onboarding of merchants and partners and continuing adherence to FSC requirements. The granting of the PIS license occurred after the September 30, 2025 balance sheet date and does not provide additional evidence of conditions that existed at that date. Accordingly, under ASC 855 (U.S. GAAP), this is a non-recognized subsequent event (Type II). No adjustments have been made to the consolidated financial statements as of and for the period ended September 30, 2025. At the date these financial statements were issued, management cannot reasonably estimate the financial impact of this license on future periods. In addition, this Amendment reclassifies the AIL acquisition described above from a third-party business combination under ASC 805 (as originally reported) to a transaction between entities under common control in accordance with ASC 805-50, reflecting Mr. Gope S. Kundnani’s control of both the Company and Sync Capital Limited (the seller). The Company has evaluated all other events occurring after September 30, 2025, 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.

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

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false false Series A Preferred stock is entitled to fifty ( In January 2023, Eaglstein and Firoz transferred 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