v3.26.1
SCHEDULE OF AIL’s BALANCE SHEETS (Details) - AIL [Member] - USD ($)
Dec. 31, 2025
Oct. 29, 2025
Restructuring Cost and Reserve [Line Items]    
Plant and Machinery, net [1]   $ 1,005
Liquidity Provider Accounts, net [2]   10,815,560
C/A – Alchemy Capital Markets Ltd [3]   24,994,050
C/A – Alchemy Markets EU [4]   552,490
Net Intercompany Receivables [5]   1,589,085
Rebates Receivable   46,970
Payment Gateways [6]   599,510
Other Debtors, Prepayments, and Deposits   30,096
Cash at Banks   5,954,369
C/A – FXIFY   5,985
Total assets:   44,589,120
Trade Creditors   91,268
Client Money Liabilities – Retail [7]   618,443
Client Money Liabilities – TTCA [7]   12,432,686
C/A – Shareholders   50,000
C/A – Intercompany (payable)   240,645
C/A – Alchemy DMCC [8]   19,933,099
Other Payables, Rebates, Accruals, and Sundry   278,917
Total liabilities   33,645,058
Net assets (A)   10,944,062
Non-Controlling Interest, 0.1% of Net Assets (B) $ (10,944) 10,944
Consideration paid, $2,000,000 cash (C)   2,000,000
APIC – Capital Contribution (A) – (B) – (C)   $ 8,933,118
[1] Plant and machinery are recorded at historical cost, net of accumulated depreciation, as carried on AIL’s books at the Acquisition Date. No fair value adjustment has been applied.
[2] Liquidity provider accounts represent net balances held with third-party liquidity providers in connection with AIL’s FX and CFD trading operations.
[3] Current account receivable from Alchemy Capital Markets Ltd (ACM), a related-party affiliate, reflecting intercompany trading and operational balances at book value.
[4] Current account receivable from Alchemy Markets EU, a related-party affiliate, reflecting intercompany trading and operational balances at book value.
[5] Net intercompany receivables represent amounts due from other entities within the consolidated group, recorded at carrying value and eliminated upon consolidation.
[6] Balances held with payment gateway providers represent client deposits and settlement amounts in transit.
[7] Client money liabilities represent net trading deposits placed with AIL by clients for FX, CFD, and other investment activities. Retail client funds and professional/TTCA client funds are presented separately in accordance with applicable regulatory requirements.
[8] Current account payable to Alchemy DMCC, a related-party affiliate. This balance is included in the Company’s consolidated related-party disclosures. At December 31, 2025, this balance had increased to $