NOTE 11. COMPREHENSIVE INCOME

The Company’s other comprehensive income (“OCI”) comprises foreign currency translation adjustments from subsidiaries that do not use the U.S. dollar as their functional currency.

The following tables show the changes in accumulated other comprehensive income (loss) (“AOCI”) by component for the nine months ended September 30, 2025, and the nine months ended September 30, 2026, respectively:

 SCHEDULE OF CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME

During the three months ended September 30, 2026, and 2025, the Company recognized total other comprehensive income (loss) of $(4,449) and $(240,851), respectively, comprising translation adjustments attributable to ADS of $20,152 and $3,522, AML of $2,851 and $22,185, APL of $5,319 and $(1,536), and ATECH of $(32,771) and $(265,022), respectively, changing AOCI from $78,321 at June 30, 2026, to $73,872 at September 30, 2026, and from $264,654 at June 30, 2025, to $23,803 at September 30, 2025. Of the total other comprehensive income (loss), $(11,321) and $(35,476) was attributable to noncontrolling interests for the three months ended September 30, 2026, and 2025, respectively, and $(18,753) and $(44,465) for the nine months then ended. No amounts were reclassified out of accumulated other comprehensive income (loss) to net income during the three and nine months ended September 30, 2026, or September 30, 2025. Total AOCI rolled forward above was $73,872 at September 30, 2026, which is presented in its entirety as accumulated other comprehensive income (loss) attributable to FDCTech, Inc. on the consolidated balance sheet. The December 31, 2025, balance of $296,257 is presented as accumulated other comprehensive income (loss) on the consolidated balance sheet. Because the undistributed earnings of the Company’s foreign subsidiaries are considered indefinitely reinvested, no deferred tax effect has been recorded on the OCI components presented (ASC 740-30-25-17).