The latest financial statement is for the quarter ending 2025-12-31.
| Cash Flow | 2025-12-31 | 2025-09-30 | 2025-06-30 |
|---|---|---|---|
| Change in fair value of subscription agreement | - | 1,798,624 | -64,298 |
| Change in fair value of contingent guarantee | 0 | - | 839,775 |
| Change in fair value of stock payable | 0 | - | -232,793 |
| Late fee paid in shares to sellers | 0 | - | 16,340 |
| Realized gain on tau agreement | 0 | - | - |
| Excise tax penalties and interest | 0 | - | - |
| Other non-cash (gain) loss | - | -61,438 | -693,552 |
| Bank acquisition deposit write off | 0 | - | - |
| Net income (loss) | - | -440,294 | 5,750,293 |
| Depreciation expense | 0 | - | 16,080 |
| Change in fair value of warrant liability derivative | -1,849,662 | 61,531 | -184,594 |
| Change in fair value of convertible note derivative | 435,027 | -52,873 | 3,990,385 |
| Change in fair value of long-term and short-term note derivative | 0 | 103,185 | 12,369,120 |
| Change in fair value of debenture derivative | 606,886 | -837,888 | - |
| Change in fair value of secured convertible note | 1,796,432 | - | - |
| Change in fair value, wdco sellers convertible notes | - | - | -49,348 |
| Change in fair value of merger financing | 0 | 63,696 | - |
| Change in fair value of earnout liability | 10,392,000 | 116,000 | -929,000 |
| Change in fair value of winston & strawn agreement | 1,799,545 | - | - |
| Change in fair value of tau agreement | 0 | -334,549 | 357,435 |
| Non-cash interest in expense on financial instruments | 1,924,155 | 1,342,569 | - |
| Transaction cost attributed to 2025 warrants | 865,659 | - | - |
| Interest expense on convertible notes | - | - | 7,276,092 |
| Consulting expense paid with stock | 166,373 | 267,741 | - |
| Stock based compensation | 1,173,360 | 155,411 | 83,745 |
| Amortization of intangibles | 355,795 | 355,795 | 1,362,446 |
| Allowance for bad debt | -1,847 | 40 | 398,826 |
| Net lease payments | -9 | -9 | 2,432 |
| Cash deposits with clearing organization & other b/ds | 0 | 750,000 | 750,000 |
| Receivables from brokers & dealers | -9,493,742 | 9,469,913 | 2,846,319 |
| Receivables from customers | 5,396 | 660,213 | -104,143 |
| Receivables from others | 219,752 | 1,294 | -18,981 |
| Advances & prepaid expenses | -160,457 | -230,526 | -3,222 |
| Other assets | -239,600 | 37,587 | 255,231 |
| Payables to customers | -7,115,908 | 7,377,461 | 3,772,375 |
| Payables to officers & directors | -296,928 | 153,448 | -487,491 |
| Payable to brokers & dealers | 1,166,709 | 1,237,883 | 492,745 |
| Accounts payable and accrued expenses | -1,646,368 | -920,453 | 1,862,062 |
| Commissions and payroll taxes payable | 21,404 | 8,625 | -121,828 |
| Deferred taxes | -196,014 | 160,986 | 315,549 |
| Trading deposits | 1,435 | -1,430 | 50 |
| Net income | 6,343,877 | - | - |
| Net cash provided by (used for) operating activities | 1,498,432 | -2,500,236 | 822,027 |
| Cash paid for purchase of pacsquare | 0 | 65,000 | 125,000 |
| Cash paid for extension of bankcorp agreement | - | - | 20,000 |
| Net cash used for investing activities | 0 | -65,000 | -145,000 |
| Proceeds from tau agreement | 0 | - | 1,870,381 |
| Subordinated debt payments | 0 | - | - |
| Proceeds from equity spa | 5,850,000 | - | - |
| Transaction cost paid with equity spa | 1,228,500 | - | - |
| Proceeds from secured convertible notes | 10,000,000 | - | - |
| Transaction cost paid with security convertible notes | 25,000 | - | - |
| Proceeds from convertible notes, net of transaction cost | 0 | 4,700,000 | - |
| Payment on convertible notes | 1,850,000 | - | - |
| Proceeds from debenture, net of transaction cost | 0 | 490,000 | - |
| Repayment on subordinated debt | - | - | 20,000 |
| Proceeds from third party advances | 0 | 200,000 | - |
| Repayment of promissory notes | 213,037 | 249,555 | 226,075 |
| Net cash provided by financing activities | 12,533,463 | 5,140,445 | 1,624,306 |
| Net change in cash | 14,031,895 | 2,575,209 | 2,301,333 |
| Cash and cash equivalents at beginning of period | 32,184,428 | 29,609,219 | 27,307,886 |
| Cash and cash equivalents at end of period | 46,216,323 | 32,184,428 | 29,609,219 |
AtlasClear Holdings, Inc. (ATCH)
AtlasClear Holdings, Inc. (ATCH)