v3.26.3
Consolidated Balance Sheets - USD ($)
Sep. 30, 2026
Dec. 31, 2025
Current assets:    
Cash and cash equivalents $ 21,415,387 $ 11,855,861
Restricted cash (client funds, segregated) 11,729,042 5,813,888
Accounts receivable, net of allowance for doubtful accounts of $209,357 and $22,382, respectively 264,372 188,415
Prepaid – current 334,245 353,089
Related party receivable 6,492,563 40,090,051
Total Current assets 40,235,609 58,301,304
Fixed assets, net 175,755 199,058
Other Non-Current Assets    
Prepaid – non-current 200,958 244,008
Capitalized software, net 1,760,022 1,480,246
Investment through subsidiary 35,885 36,062
Accrued income 5,010,848 279,889
Acquired intangible assets 4,457,595 1,326,062
Tax receivable 492,087 190,346
Trade receivable 88,986
Fair value of trading positions for the firm, profit 89,168 1,183,873
Right of use (lease) 673,254 811,038
Total assets 53,220,167 64,051,886
Current liabilities:    
Accounts payable 537,528 166,212
Line of credit 245,617 111,352
Promissory notes, net of unamortized discount (Note 7) 425,545
Accrued expenses, related party 1,040,112 532,287
Business acquisition loan 350,000 2,350,000
Related party advances 1,939,946 29,197,470
Client funds payable 11,729,042 5,813,888
Operating lease liability, current 106,969 165,692
Other current liabilities 1,697,778 2,132,993
Financial liability at fair value through profit and loss 85,856
Income tax payable 128,031
Total Current liabilities 18,286,424 40,469,894
Deferred tax liabilities 156,525 377,975
SBA loan – non-current 99,299 105,678
Operating lease liability – non-current 283,437 364,655
Accrued interest – non-current 109,502 42,396
Total liabilities 18,935,187 41,360,598
Commitments and Contingencies (Note 8)
Stockholders’ Equity:    
Common stock, par value $0.0001, 750,000,000 and 500,000,000 shares authorized as of September 30, 2026 and December 31, 2025, respectively; 125,323,068 and 4,230,868 shares issued and outstanding, as of September 30, 2026 and December 31, 2025, respectively 12,532 423
Additional paid-in capital, Common Series A, Series B 22,532,234 26,959,111
Subscription receivable (8,000,000)
Accumulated other comprehensive income 73,872 296,257
Accumulated surplus (deficit) 11,658,387 3,401,487
Total FDCTech, Inc. stockholders’ equity 34,277,475 22,657,965
Noncontrolling interest 7,505 33,323
Total Stockholders’ Equity 34,284,980 22,691,288
Total liabilities and stockholders’ equity 53,220,167 64,051,886
Series A Preferred Stock [Member]    
Stockholders’ Equity:    
Preferred stock, value 450 450
Series B Preferred Stock [Member]    
Stockholders’ Equity:    
Preferred stock, value $ 237