v3.26.3
SCHEDULE OF RESTATEMENT ON CONSOLIDATED BALANCE SHEET (Details) - USD ($)
Jun. 30, 2026
Mar. 31, 2026
Dec. 31, 2025
Jun. 30, 2025
Mar. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Cash and cash equivalents (including restricted cash) $ 25,884,495 $ 32,461,760 $ 17,669,749 $ 19,063,258   $ 25,376,957 $ 31,316,461
Accounts receivable, net 177,775 358,932 188,415     25,000  
Prepaid – current 326,047 345,612 353,089     156,335  
Related party receivable 21,783,493 35,019,729 40,090,051     1,682,450  
Prepaid – non-current 215,178 189,796 244,008      
Fixed assets, net 180,424 187,657 199,058     185,195  
Capitalized software, net 1,879,461 1,578,353 1,480,246     1,163,309  
Investment through subsidiary 35,745 34,510 36,062     36,062  
Accrued income 2,297,095 275,715 279,889     2,073,193  
Acquired intangible assets 1,280,522 1,239,879 1,326,062     1,317,108  
Tax receivable   187,508          
Other trade and tax receivable 88,986 88,986        
Fair value of trading positions for the firm, profit 89,116 72,386 1,183,873     607,157  
Right of use asset (ROU) 766,338 766,338 811,038     978,254  
Total assets 55,089,794 72,807,161 64,051,886     33,768,927  
Accounts payable 357,840 502,087 166,212     229,316  
Line of credit 297,862 266,926 111,352     115,337  
Accrued expenses, related party 1,152,784 1,002,546 532,287     519,500  
Business acquisition loan 2,350,000 2,350,000 2,350,000     350,000  
Related party advances 1,931,797 3,821,179 29,197,470     7,992,840  
Client funds payable 7,699,708 28,339,255 5,813,888     11,526,789  
Operating lease liability, current 143,802 143,802 165,692     181,580  
Other current liabilities 831,415 1,642,601 2,132,993     5,328,110  
Deferred tax liabilities   372,339          
SBA loan – non-current 101,426 103,552 105,678     114,184  
Operating lease liability, non-current 338,253 338,253 364,655     530,348  
Accrued interest – non-current 39,609 38,363 42,396     70,493  
Total liabilities 15,779,315 38,920,903 41,360,598     27,297,576  
Common stock 423 423 [1] 423     39,108  
Additional paid-in capital 29,254,158 28,045,698 26,959,111     16,883,620  
Subscription receivable (8,000,000) (8,000,000) (8,000,000)     (8,000,000)  
Additional paid-in capital, Series B Preferred stock   3,344,063          
Accumulated other comprehensive income (loss) 78,321 186,045 296,257     (72,781)  
Accumulated deficit 17,979,684 10,268,751 3,401,487     (2,396,102)  
Total FDCTech, Inc. stockholders’ equity (deficit) 39,313,273 33,845,667 22,657,965     6,454,531  
Noncontrolling interest (2,794) 40,591 33,323     16,820 38,939
Total liabilities and stockholders’ equity 55,089,794 72,807,161 64,051,886     33,768,927  
Cash 25,884,495   11,855,861     13,850,168  
Cash (25,884,495)   (11,855,861)     (13,850,168)  
Restricted cash — client funds (segregated) 7,699,708 28,339,255 5,813,888     11,526,789  
Related party receivable     40,090,051     1,682,450  
Tax receivable 85,119   190,346     167,907  
Operating lease liability, current (143,802) (143,802) (165,692)     (181,580)  
Total stockholders’ equity  39,310,479 33,886,258 22,691,288 $ 8,267,647 $ 7,681,038 6,471,351  
Series A Preferred Stock [Member]              
Series B Preferred stock 450 450 450     450  
Series B Preferred Stock [Member]              
Series B Preferred stock $ 237 237 237     236  
Previously Reported [Member]              
Cash and cash equivalents (including restricted cash)   36,891,541          
Accounts receivable, net   358,932 188,415        
Prepaid – current   345,612 353,089        
Related party receivable   30,154,645 40,090,051        
Prepaid – non-current   189,796 244,008        
Fixed assets, net   187,657 199,058        
Capitalized software, net   1,578,353 1,480,246        
Investment through subsidiary   34,510 36,062        
Accrued income   275,715 279,889        
Acquired intangible assets   1,250,397 1,326,062        
Tax receivable   187,508          
Other trade and tax receivable            
Fair value of trading positions for the firm, profit   72,386 1,183,873        
Right of use asset (ROU)   668,214 811,038        
Total assets   72,195,266 64,051,886        
Accounts payable   502,087 166,212        
Line of credit   266,926 111,352        
Accrued expenses, related party   997,259          
Business acquisition loan   2,350,000 2,350,000        
Related party advances   3,296,890 29,197,470        
Client funds payable   28,339,255          
Operating lease liability, current   186,158 165,692        
Other current liabilities   1,642,601 2,132,993        
Deferred tax liabilities   372,339          
SBA loan – non-current   103,552 105,678        
Operating lease liability, non-current   482,056 364,655        
Accrued interest – non-current   43,650 42,396        
Total liabilities   38,582,773 41,360,598        
Common stock   423 [1] 42,308        
Additional paid-in capital   28,241,475 26,917,226        
Subscription receivable   (8,000,000) (8,000,000)        
Additional paid-in capital, Series B Preferred stock   3,344,063          
Accumulated other comprehensive income (loss)   (2,427) 296,257     (53,270)  
Accumulated deficit   9,984,473 3,401,487        
Total FDCTech, Inc. stockholders’ equity (deficit)   33,568,694 22,657,965        
Noncontrolling interest   43,799 33,323        
Total liabilities and stockholders’ equity   72,195,266 64,051,886        
Restricted cash — client funds (segregated)     5,813,888        
Related party receivable     2,612,695        
Operating lease liability, current   (186,158) (165,692)        
Total stockholders’ equity      22,691,288     6,471,351 $ 13,049,777
Previously Reported [Member] | Series A Preferred Stock [Member]              
Series B Preferred stock   450 450        
Previously Reported [Member] | Series B Preferred Stock [Member]              
Series B Preferred stock   237 237        
Revision of Prior Period, Reclassification, Adjustment [Member]              
Cash and cash equivalents (including restricted cash)   (4,429,781)          
Accounts receivable, net            
Prepaid – current            
Related party receivable   4,865,084          
Prepaid – non-current            
Fixed assets, net            
Capitalized software, net            
Investment through subsidiary            
Accrued income            
Acquired intangible assets   (10,518)          
Tax receivable            
Other trade and tax receivable   88,986          
Fair value of trading positions for the firm, profit            
Right of use asset (ROU)   98,124          
Total assets   611,895          
Accounts payable            
Line of credit            
Accrued expenses, related party   5,287          
Business acquisition loan            
Related party advances   524,289          
Client funds payable            
Operating lease liability, current   (42,356)          
Other current liabilities            
Deferred tax liabilities            
SBA loan – non-current            
Operating lease liability, non-current   (143,803)          
Accrued interest – non-current   (5,287)          
Total liabilities   338,130          
Common stock [1]            
Additional paid-in capital   (195,777)          
Subscription receivable            
Additional paid-in capital, Series B Preferred stock            
Accumulated other comprehensive income (loss)   188,472       (72,781)  
Accumulated deficit   284,278          
Total FDCTech, Inc. stockholders’ equity (deficit)   276,973          
Noncontrolling interest   (3,208)          
Total liabilities and stockholders’ equity   611,895          
Operating lease liability, current   42,356          
Revision of Prior Period, Reclassification, Adjustment [Member] | Series A Preferred Stock [Member]              
Series B Preferred stock            
Revision of Prior Period, Reclassification, Adjustment [Member] | Series B Preferred Stock [Member]              
Series B Preferred stock            
Originally Reported [Member]              
Right of use asset (ROU)     530,348     711,928  
Total assets     63,771,196     33,502,601  
Operating lease liability, current     501,236     319,656  
Operating lease liability, non-current     29,112     392,272  
Total liabilities     41,360,599        
Additional paid-in capital     26,900,000        
Accumulated other comprehensive income (loss)     313,484        
Accumulated deficit     3,120,795        
Total FDCTech, Inc. stockholders’ equity (deficit)     22,377,274        
Total liabilities and stockholders’ equity     63,771,196     33,502,601  
Cash     17,669,749     25,376,957  
Cash     (17,669,749)     (25,376,957)  
Restricted cash — client funds (segregated)          
Related party receivable     37,477,356        
Tax receivable     2,803,041        
Operating lease liability, current     (501,236)     (319,656)  
Total stockholders’ equity      22,410,597        
Revision of Prior Period Errors Correction Adjustments [Member]              
Right of use asset (ROU)            
Total assets            
Operating lease liability, current          
Operating lease liability, non-current            
Total liabilities and stockholders’ equity            
Cash          
Cash          
Restricted cash — client funds (segregated)            
Operating lease liability, current          
Amendment Number One [Member]              
Right of use asset (ROU)     530,348     711,928  
Total assets     63,771,196     33,502,601  
Operating lease liability, current     501,236     319,656  
Operating lease liability, non-current     29,112     392,272  
Total liabilities     41,360,599        
Additional paid-in capital     26,900,000        
Accumulated other comprehensive income (loss)     313,484        
Accumulated deficit     3,120,795        
Total FDCTech, Inc. stockholders’ equity (deficit)     22,377,274        
Total liabilities and stockholders’ equity     63,771,196     33,502,601  
Cash     17,669,749     25,376,957  
Cash     (17,669,749)     (25,376,957)  
Restricted cash — client funds (segregated)          
Related party receivable     37,477,356        
Tax receivable     2,803,041        
Operating lease liability, current     (501,236)     (319,656)  
Total stockholders’ equity      22,410,597        
Restatement [Member]              
Right of use asset (ROU)     266,326     266,326  
Total assets           266,326  
Operating lease liability, current     335,544     138,076  
Operating lease liability, non-current           138,076  
Total liabilities and stockholders’ equity           266,326  
Cash     5,813,888     11,526,789  
Cash     (5,813,888)     (11,526,789)  
Restricted cash — client funds (segregated)           11,526,789  
Operating lease liability, current     (335,544)     (138,076)  
Amendment Number Two [Member]              
Right of use asset (ROU)     811,038     978,254  
Total assets     64,051,886     33,768,927  
Operating lease liability, current     165,692     181,580  
Operating lease liability, non-current     364,655     530,348  
Total liabilities     41,360,598        
Additional paid-in capital     26,917,226        
Accumulated other comprehensive income (loss)     296,257        
Accumulated deficit     3,401,487        
Total FDCTech, Inc. stockholders’ equity (deficit)     22,657,965        
Total liabilities and stockholders’ equity     64,051,886     33,768,927  
Cash     11,855,861     13,850,168  
Cash     (11,855,861)     (13,850,168)  
Restricted cash — client funds (segregated)     5,813,888     11,526,789  
Related party receivable     40,090,051        
Tax receivable     190,346        
Operating lease liability, current     (165,692)     (181,580)  
Total stockholders’ equity      22,691,288        
Revision of Prior Period Error Correction Adjustments [Member]              
Right of use asset (ROU)            
Total assets            
Operating lease liability, non-current            
Total liabilities            
Additional paid-in capital            
Accumulated other comprehensive income (loss)            
Accumulated deficit            
Total FDCTech, Inc. stockholders’ equity (deficit)            
Total liabilities and stockholders’ equity            
Cash           10,931,221  
Cash           (10,931,221)  
Restricted cash — client funds (segregated)            
Related party receivable            
Tax receivable            
Total stockholders’ equity             
Revision of Prior Period, Adjustment [Member]              
Right of use asset (ROU)     280,690        
Total assets     280,690        
Operating lease liability, non-current     335,543        
Total liabilities     (1)        
Additional paid-in capital     17,226        
Accumulated other comprehensive income (loss)     (17,227)        
Accumulated deficit     280,692     $ 266,326  
Total FDCTech, Inc. stockholders’ equity (deficit)     280,691        
Total liabilities and stockholders’ equity     280,690        
Restricted cash — client funds (segregated)     5,813,888        
Related party receivable     2,612,695        
Tax receivable     (2,612,695)        
Total stockholders’ equity      $ 280,691        
[1] $42,308 (before reverse split) to $423 (after reverse split).