v3.26.3
Consolidated Balance Sheets - USD ($)
Jun. 30, 2026
Dec. 31, 2025
Dec. 31, 2024
Current assets:      
Cash and cash equivalents $ 18,184,787 $ 11,855,861 $ 13,850,168
Restricted cash — client funds (segregated) 7,699,708 5,813,888 11,526,789
Accounts receivable, net of allowance for doubtful accounts of $22,382 and $22,382, respectively 177,775 188,415 25,000
Prepaid expenses – current 326,047 353,089 156,335
Related party receivable 21,783,493 40,090,051 1,682,450
Total Current Assets 48,171,810 58,301,304 27,240,742
Fixed assets, net 180,424 199,058 185,195
Other Non-Current Assets      
Prepaid 215,178 244,008
Capitalized software, net 1,879,461 1,480,246 1,163,309
Investment through subsidiary 35,745 36,062 36,062
Accrued income 2,297,095 279,889 2,073,193
Acquired intangible assets 1,280,522 1,326,062 1,317,108
Tax receivable 85,119 190,346 167,907
Other trade and tax receivable 88,986  
Fair value of trading positions for the firm, profit 89,116 1,183,873 607,157
Right of use (lease) 766,338 811,038 978,254
Total assets 55,089,794 64,051,886 33,768,927
Current liabilities:      
Accounts payable 357,840 166,212 229,316
Line of credit 297,862 111,352 115,337
Accrued expenses, related party 1,152,784 532,287 519,500
Business acquisition loan 2,350,000 2,350,000 350,000
Cares act- paycheck protection program advance   5,661
Related party advances 1,931,797 29,197,470 7,992,840
Client funds payable 7,699,708 5,813,888 11,526,789
Operating lease liability, current 143,802 165,692 181,580
Other current liabilities 831,415 2,132,993 5,328,110
Financial liability at fair value through profit and loss 172,968  
Income tax payable 170,382  
Total Current liabilities 15,108,558 40,469,894 26,249,133
Deferred tax liabilities 191,469 377,975 333,418
SBA loan – non-current 101,426 105,678 114,184
Client funds payable     11,526,789
Operating lease liability, non-current 338,253 364,655 530,348
Accrued interest – non-current 39,609 42,396 70,493
Total liabilities 15,779,315 41,360,598 27,297,576
Commitments and Contingencies (Note 10)
Stockholders’ Deficit:      
Common stock, par value $0.0001, 750,000,000 shares authorized; 423,084,729 and 391,084,729 shares issued and outstanding, as of December 31, 2025, and December 31, 2024 423 423 39,108
Additional paid-in capital, Common Series A, Series B 29,254,158 26,959,111 16,883,620
Subscription receivable (8,000,000) (8,000,000) (8,000,000)
Accumulated other comprehensive income 78,321 296,257 (72,781)
Accumulated deficit 17,979,684 3,401,487 (2,396,102)
Total FDCTech, Inc. stockholders’ equity (deficit) 39,313,273 22,657,965 6,454,531
Noncontrolling interest (2,794) 33,323 16,820
Total Stockholders’ Equity 39,310,479 22,691,288 6,471,351
Total liabilities and stockholders’ equity (deficit) 55,089,794 64,051,886 33,768,927
Related Party [Member]      
Current liabilities:      
Accrued expenses, related party     519,500
Previously Reported [Member]      
Current assets:      
Cash and cash equivalents   11,855,861  
Restricted cash — client funds (segregated)   5,813,888  
Accounts receivable, net of allowance for doubtful accounts of $22,382 and $22,382, respectively   188,415  
Prepaid expenses – current   353,089  
Related party receivable   40,090,051  
Total Current Assets   58,301,304  
Fixed assets, net   199,058  
Other Non-Current Assets      
Prepaid   244,008  
Capitalized software, net   1,480,246  
Investment through subsidiary   36,062  
Accrued income   279,889  
Acquired intangible assets   1,326,062  
Tax receivable   190,346  
Fair value of trading positions for the firm, profit   1,183,873  
Right of use (lease)   811,038  
Total assets   64,051,886  
Current liabilities:      
Accounts payable   166,212  
Line of credit   111,352  
Business acquisition loan   2,350,000  
Cares act- paycheck protection program advance    
Related party advances   29,197,470  
Operating lease liability, current   165,692  
Other current liabilities   2,132,993  
Total Current liabilities   40,469,894  
Deferred tax liabilities   377,975  
SBA loan – non-current   105,678  
Client funds payable   5,813,888  
Operating lease liability, non-current   364,655  
Accrued interest – non-current   42,396  
Total liabilities   41,360,598  
Commitments and Contingencies (Note 10)    
Stockholders’ Deficit:      
Common stock, par value $0.0001, 750,000,000 shares authorized; 423,084,729 and 391,084,729 shares issued and outstanding, as of December 31, 2025, and December 31, 2024   42,308  
Additional paid-in capital, Common Series A, Series B   26,917,226  
Subscription receivable   (8,000,000)  
Accumulated other comprehensive income   296,257 (53,270)
Accumulated deficit   3,401,487  
Total FDCTech, Inc. stockholders’ equity (deficit)   22,657,965  
Noncontrolling interest   33,323  
Total Stockholders’ Equity   22,691,288 6,471,351
Total liabilities and stockholders’ equity (deficit)   64,051,886  
Previously Reported [Member] | Related Party [Member]      
Current liabilities:      
Accrued expenses, related party   532,287  
Series A Preferred Stock [Member]      
Stockholders’ Deficit:      
Preferred Stock, value 450 450 450
Series A Preferred Stock [Member] | Previously Reported [Member]      
Stockholders’ Deficit:      
Preferred Stock, value   450  
Series B Preferred Stock [Member]      
Stockholders’ Deficit:      
Preferred Stock, value $ 237 237 $ 236
Series B Preferred Stock [Member] | Previously Reported [Member]      
Stockholders’ Deficit:      
Preferred Stock, value   $ 237