v3.26.3
SCHEDULE OF EFFECT OF RESTATEMENT ON CONSOLIDATED BALANCE SHEET (Details) - USD ($)
Jun. 30, 2026
Mar. 31, 2026
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Current assets:          
Cash and cash equivalents $ 25,884,495   $ 11,855,861 $ 13,850,168  
Restricted cash — client funds (segregated)     5,813,888 11,526,789  
Accounts receivable, net 177,775 $ 358,932 188,415 25,000  
Prepaid – current 326,047 345,612 353,089 156,335  
Related party receivable     40,090,051 1,682,450  
Total Current Assets 48,171,810   58,301,304 27,240,742  
Fixed assets, net 180,424 187,657 199,058 185,195  
Capitalized software, net 1,879,461   1,480,246    
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      
Fair value of trading positions, profit 89,116 72,386 1,183,873 607,157  
Right of use (lease) 766,338 766,338 811,038 978,254  
Total assets 55,089,794 72,807,161 64,051,886 33,768,927  
Current liabilities:          
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  
CARES Act – PPP advance     5,661  
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  
Total Current liabilities 15,108,558   40,469,894 26,249,133  
Deferred tax liabilities 191,469   377,975 333,418  
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  
Stockholders’ Equity (Deficit):          
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 (contra-equity) (8,000,000) (8,000,000) (8,000,000) (8,000,000)  
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 (deficit) 55,089,794 72,807,161 64,051,886 33,768,927  
Series A Preferred Stock [Member]          
Stockholders’ Equity (Deficit):          
Preferred stock 450 450 450 450  
Series B Preferred Stock [Member]          
Stockholders’ Equity (Deficit):          
Preferred stock $ 237 237 237 236  
Related Party [Member]          
Current liabilities:          
Accrued expenses, related party       519,500  
Consolidated Balance Sheet [Member]          
Current assets:          
Cash and cash equivalents       13,850,168  
Restricted cash — client funds (segregated)       11,526,789  
Accounts receivable, net       25,000  
Subscription receivable        
Prepaid – current       156,335  
Related party receivable       1,682,450  
Total Current Assets       27,240,742  
Fixed assets, net       185,195  
Capitalized software, net       1,163,309  
Investment through subsidiary       36,062  
Accrued income       2,073,193  
Acquired intangible assets       1,317,108  
Tax receivable       167,907  
Fair value of trading positions, profit       607,157  
Right of use (lease)       978,254  
Total assets       33,768,927  
Current liabilities:          
Accounts payable       229,316  
Line of credit       115,337  
Business acquisition loan       350,000  
CARES Act – PPP advance       5,661  
Related party advances       7,992,840  
Client funds payable       11,526,789  
Operating lease liability, current       181,580  
Other current liabilities       5,328,110  
Total Current liabilities       26,249,133  
Deferred tax liabilities       333,418  
SBA loan – non-current       114,184  
Operating lease liability, non-current       530,348  
Accrued interest – non-current       70,493  
Total liabilities       27,297,576  
Stockholders’ Equity (Deficit):          
Common stock       39,108  
Additional paid-in capital       13,553,656  
Subscription receivable (contra-equity)       (8,000,000)  
Additional paid-in capital, Series B Preferred       3,329,964  
Accumulated other comprehensive income (loss)       (72,781)  
Accumulated deficit       (2,396,102)  
Total FDCTech, Inc. stockholders’ equity (deficit)       6,454,531  
Noncontrolling interest       16,820  
Total liabilities and stockholders’ equity (deficit)       33,768,927  
Consolidated Balance Sheet [Member] | Series A Preferred Stock [Member]          
Stockholders’ Equity (Deficit):          
Preferred stock       450  
Consolidated Balance Sheet [Member] | Series B Preferred Stock [Member]          
Stockholders’ Equity (Deficit):          
Preferred stock       236  
Consolidated Balance Sheet [Member] | Related Party [Member]          
Current liabilities:          
Accrued expenses, related party       519,500  
Previously Reported [Member]          
Current assets:          
Accounts receivable, net   358,932 188,415    
Prepaid – current   345,612 353,089    
Total Current Assets     58,301,304    
Fixed assets, net   187,657 199,058    
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      
Fair value of trading positions, profit   72,386 1,183,873    
Right of use (lease)   668,214 811,038    
Total assets   72,195,266 64,051,886    
Current liabilities:          
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    
CARES Act – PPP advance        
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    
Total Current liabilities     40,469,894    
Deferred tax liabilities     377,975    
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    
Stockholders’ Equity (Deficit):          
Common stock   423 [1] 42,308    
Additional paid-in capital   28,241,475 26,917,226    
Subscription receivable (contra-equity)   (8,000,000) (8,000,000)    
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 (deficit)   72,195,266 64,051,886    
Previously Reported [Member] | Series A Preferred Stock [Member]          
Stockholders’ Equity (Deficit):          
Preferred stock   450 450    
Previously Reported [Member] | Series B Preferred Stock [Member]          
Stockholders’ Equity (Deficit):          
Preferred stock   237 237    
Previously Reported [Member] | Related Party [Member]          
Current liabilities:          
Accrued expenses, related party     $ 532,287    
Previously Reported [Member] | Consolidated Balance Sheet [Member]          
Current assets:          
Cash and cash equivalents       24,781,389  
Restricted cash — client funds (segregated)        
Accounts receivable, net       25,000  
Subscription receivable       8,200,000  
Prepaid – current       156,335  
Related party receivable       2,414,825  
Total Current Assets       35,577,549  
Fixed assets, net       185,195  
Capitalized software, net       1,163,309  
Investment through subsidiary       36,062  
Accrued income       2,073,193  
Acquired intangible assets       1,317,108  
Tax receivable       167,907  
Fair value of trading positions, profit       607,157  
Right of use (lease)       711,929  
Total assets       41,839,408  
Current liabilities:          
Accounts payable       229,316  
Line of credit       115,337  
Business acquisition loan       350,000  
CARES Act – PPP advance       5,661  
Related party advances       1,011,388  
Client funds payable       18,600,990  
Operating lease liability, current       181,580  
Other current liabilities       5,328,110  
Total Current liabilities       26,341,882  
Deferred tax liabilities       333,418  
SBA loan – non-current       114,184  
Operating lease liability, non-current       530,348  
Accrued interest – non-current       70,493  
Total liabilities       27,390,325  
Stockholders’ Equity (Deficit):          
Common stock       39,058  
Additional paid-in capital       13,679,445  
Subscription receivable (contra-equity)        
Additional paid-in capital, Series B Preferred       3,329,964  
Accumulated other comprehensive income (loss)       (53,270)  
Accumulated deficit       (2,563,620)  
Total FDCTech, Inc. stockholders’ equity (deficit)       14,432,263  
Noncontrolling interest       16,820  
Total liabilities and stockholders’ equity (deficit)       41,839,408  
Previously Reported [Member] | Consolidated Balance Sheet [Member] | Series A Preferred Stock [Member]          
Stockholders’ Equity (Deficit):          
Preferred stock       450  
Previously Reported [Member] | Consolidated Balance Sheet [Member] | Series B Preferred Stock [Member]          
Stockholders’ Equity (Deficit):          
Preferred stock       236  
Previously Reported [Member] | Consolidated Balance Sheet [Member] | Related Party [Member]          
Current liabilities:          
Accrued expenses, related party       519,500  
Revision of Prior Period, Error Correction, Adjustment [Member]          
Current assets:          
Restricted cash — client funds (segregated)       11,526,789  
Subscription receivable       8,200,000  
Right of use (lease)   98,124      
Current liabilities:          
Client funds payable       7,074,201  
Operating lease liability, current   42,356      
Operating lease liability, non-current   143,803      
Stockholders’ Equity (Deficit):          
Common stock       50  
Additional paid-in capital       (125,789)  
Accumulated other comprehensive income (loss)       (19,511)  
Accumulated deficit       (98,808)  
Total liabilities and stockholders’ equity (deficit)   $ 611,895      
Revision of Prior Period, Error Correction, Adjustment [Member] | Consolidated Balance Sheet [Member]          
Current assets:          
Cash and cash equivalents       (10,931,221)  
Restricted cash — client funds (segregated)       11,526,789  
Accounts receivable, net        
Subscription receivable       (8,200,000)  
Prepaid – current        
Related party receivable       (732,375)  
Total Current Assets       (8,336,807)  
Fixed assets, net        
Capitalized software, net        
Investment through subsidiary        
Accrued income        
Acquired intangible assets        
Tax receivable        
Fair value of trading positions, profit        
Right of use (lease)       266,325  
Total assets       (8,070,481)  
Current liabilities:          
Accounts payable        
Line of credit        
Business acquisition loan        
CARES Act – PPP advance        
Related party advances       6,981,452  
Client funds payable       (7,074,201)  
Operating lease liability, current        
Other current liabilities        
Total Current liabilities       (92,749)  
Deferred tax liabilities        
SBA loan – non-current        
Operating lease liability, non-current        
Accrued interest – non-current        
Total liabilities       (92,749)  
Stockholders’ Equity (Deficit):          
Common stock       50  
Additional paid-in capital       (125,789)  
Subscription receivable (contra-equity)       (8,000,000)  
Additional paid-in capital, Series B Preferred        
Accumulated other comprehensive income (loss)       (19,511)  
Accumulated deficit       167,518  
Total FDCTech, Inc. stockholders’ equity (deficit)       (7,977,732)  
Noncontrolling interest        
Total liabilities and stockholders’ equity (deficit)       (8,070,481)  
Revision of Prior Period, Error Correction, Adjustment [Member] | Consolidated Balance Sheet [Member] | Series A Preferred Stock [Member]          
Stockholders’ Equity (Deficit):          
Preferred stock        
Revision of Prior Period, Error Correction, Adjustment [Member] | Consolidated Balance Sheet [Member] | Series B Preferred Stock [Member]          
Stockholders’ Equity (Deficit):          
Preferred stock        
Revision of Prior Period, Error Correction, Adjustment [Member] | Consolidated Balance Sheet [Member] | Related Party [Member]          
Current liabilities:          
Accrued expenses, related party        
[1] $42,308 (before reverse split) to $423 (after reverse split).