Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2026

Significant Accounting Policies [Abstract]

Schedule of Financial Assets Measured at Fair Value on a Recurring Basis

The following table provides information about the Company’s financial assets measured at fair value on a recurring basis and indicates the level of the fair value hierarchy utilized to determine such fair values:

As of March 31, 2026	Level 1		Level 2		Level 3			Total

Digital assets	$	68,229	$	-	$	-		$	68,229

Cash equivalent - money market funds		2,871,990		-		-			2,871,990

Marketable securities		387,778		-		-			387,778
Derivative instruments		-		-		(2,290,800	)		(2,290,800	)
Short-term investment - Bond linked notes		-		7,010,990		-			7,010,990

Short-term investment - Equity linked notes		-		14,912,800		-			14,912,800

Total	$	3,327,997	$	21,923,790	$	(2,290,800	)	$	22,960,987

As of December 31, 2025	Level 1		Level 2		Level 3			Total
Digital assets	$	260,652	$	-	$	-		$	260,652
Cash equivalent - Money market funds		4,797,697		-		-			4,797,697
Marketable securities		1,334,719		-		-			1,334,719
Derivative instruments		-		-		(657,136	)		(657,136	)
Short-term investment - Bond linked notes		-		14,766,470		-			14,766,470
Short-term investment - Equity linked notes		-		11,310,650		-			11,310,650
Short-term investment - US Treasury Bond		-		11,587,134		-			11,587,134
Total	$	6,393,068	$	37,664,254	$	(657,136	)	$	43,400,186

Schedule of Basic and Diluted Net Loss Per Common Share

The following table presents the computation of basic and diluted net loss per common share:

	For the Three Months Ended
	March 31,
	2026			2025
Numerator:
Net loss attributable to common stockholders	$	(5,194,881	)	$	(4,836,484	)

Denominator:
Weighted-average common shares outstanding		6,229,522			7,345,463
Less: weighted-average unvested restricted shares		-			(94,009	)
Denominator for basic and diluted net loss per share		6,229,522			7,251,454

Basic and Diluted Net Loss per Common Share	$	(0.83	)	$	(0.67	)

Schedule of Securities Excluded from Calculation of Weighted Average Dilutive Common Shares

The following securities are excluded from the calculation of weighted average dilutive common shares because their inclusion would have been anti-dilutive:

	For the Three Months Ended
	March 31,
	2026		2025
Unvested restricted common shares		-		59,167
Options		211,667		211,667
Warrants		-		1,242,424
		211,667		1,513,258

Schedule of In-Person Revenue

In-person revenue was comprised of the following for the three months ended March 31, 2026 and 2025:

	For the Three Months Ended
	March 31,
	2026		2025
Event revenue	$	471,832	$	1,020,682
Sponsorship revenue		458,237		458,547
Food and beverage revenue		66,782		77,311
Ticket and gaming revenue		47,618		88,335
Merchandising revenue		7,963		11,880
Total in-person revenue	$	1,052,432	$	1,656,755

Schedule of Revenue Recognized

The following table summarizes our revenue recognized under ASC 606 in our condensed consolidated statements of operations:

	For the Three Months Ended
	March 31,
	2026		2025

Revenues Recognized at a Point in Time:
Food and beverage revenue	$	66,782	$	77,311
Ticket and gaming revenue		47,618		88,335
Merchandising revenue		7,963		11,880
Casual mobile games		500,779		618,323
Distribution revenue		53		57
Total Revenues Recognized at a Point in Time		623,195		795,906

Revenues Recognized Over a Period of Time:
Event revenue		471,832		1,020,682
Sponsorship revenue		458,237		458,547
Total Revenues Recognized Over a Period of Time		930,069		1,479,229
Total Revenues	$	1,553,264	$	2,275,135

All In FutureTech Alliance, Inc. 10-Q