v3.26.3
Consolidated Statements of Cash Flows (Unaudited) - USD ($)
 9 Months Ended
Sep. 30, 2026
Sep. 30, 2025
Statement of Cash Flows [Abstract]    
Net income (loss) $ 8,249,837 $ 623,918
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation 112,258 127,100
Common stock issued for services 915,000 35,200
Series B Preferred issued for services 14,100
Amortization of debt discount — promissory notes 19,200
Accounts receivable allowance 186,975 22,382
Acquired intangible assets 33,757 (46,280)
Change in assets and liabilities:    
Accounts receivable, net of allowance for doubtful accounts (262,932) (303,254)
Prepaid – current and non-current 61,894 (339,637)
Related party receivable (23,803,179) (4,042,260)
Accounts payable 371,316 91,605
Other current liabilities (435,215) (4,348,074)
Accrued interest – non-current (1,549) (25,114)
Client funds payable 5,915,154 5,924,533
Fair value of trading positions, net of financial liability at fair value 1,180,561 (588,221)
Operating lease liabilities, current and non-current (139,941) (134,477)
Deferred tax liabilities (221,450) 44,557
Trade and Tax receivable and income tax payable (173,710) (22,439)
Trade receivables (88,986)
Accrued income (4,730,959) (685,715)
Right of use (lease) 137,784 123,703
Accrued expenses, related party 507,825 12,500
Net cash provided by (used in) operating activities (12,166,360) (3,515,873)
Investing Activities:    
Capitalized software, net (367,154) (224,177)
Purchases of fixed assets (1,577) (135,791)
Investment in private entities 177
Net cash provided by (used in) investing activities (368,554) (359,968)
Financing Activities:    
Borrowing from (payments to) line of credit 134,265 64,037
Proceeds from promissory notes, net of original issue discount and fees 475,000
Net payments on SBA and PPP loans (6,379) (12,040)
Related party advances 32,839,241 (5,270,225)
Stock subscription receivable collected in cash and capital contributions / common-control adjustments to paid-in capital, net 66,277 1,279,715
Net cash provided by (used in) financing activities 33,508,404 (3,938,513)
Effect of exchange rates on cash (222,387) 96,584
Change in noncontrolling interest share of subsidiary net assets (18,753) (44,465)
Non-cash assignment of liquidity-provider balance included within cash and cash equivalents (5,257,670)
Net increase (decrease) in cash 15,474,680 (7,762,235)
Cash and cash equivalents, and restricted cash at beginning of the period 17,669,749 25,376,957
Cash and cash equivalents, and restricted cash at end of the period 33,144,429 17,614,722
Cash paid for income taxes
Cash paid for interest
Non - cash investing and financing activities:    
Consideration paid directly by principal shareholder on behalf of the Company 581,266
Less: carryover book value of net assets acquired (143,981)
Deemed distribution to principal shareholder 437,285
Common-control adjustment to APIC, net of subscription-settlement capital (2,273,247) 1,279,715
Excess consideration allocated to acquired intangible assets on consolidation of ADS 1,292,305
Supplemental non-cash disclosures:    
Cash and cash equivalents acquired in the common-control combination 80,086
Noncontrolling interest movements recognized directly in equity (25,818) (44,465)
Conversion of 2,371,844 shares of Series B Preferred stock into 118,592,200 shares of common stock 3,344,300
Stock subscription receivable settled on a non-cash basis under the Settlement Agreement (Note 9) 5,660,476
Reclassification of receivable from Iconic Advisors and Consulting Limited to acquired intangible assets under the IP Purchase Agreement (Note 5) $ 3,165,290