XML 45 R29.htm IDEA: XBRL DOCUMENT
v3.26.1

Segment Reporting (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
Segment Reporting [Abstract] |
Schedule of Long-lived Assets and Total Assets by Segment | The following sets forth the long-lived assets and total assets by segment at December 31, 2025 (in thousands): Schedule of Long-lived Assets and Total Assets by Segment
ASSETS |  | Broker Dealer and Intellectual Property Service |  |  | Technology Development |  |  | Other |  |  | Eliminations |  |  | Consolidated |
Long-lived assets |  | $ | 117 |  |  | $ | - |  |  | $ | 547 |  |  | $ | - |  |  | $ | 664 |
Total assets |  | $ | 25,128 |  |  | $ | 3 |  |  | $ | 38,609 |  |  | $ | - |  |  | $ | 63,740 |
The following sets forth the long-lived assets and total assets by segment at December 31, 2024 (in thousands):
ASSETS |  | Broker Dealer & Intellectual Property Service |  |  | Technology Development |  |  | Other |  |  | Eliminations |  |  | Consolidated |
Long-lived assets |  | $ | 91 |  |  | $ | - |  |  | $ | 641 |  |  | $ | - |  |  | $ | 732 |
Total assets |  | $ | 21,754 |  |  | $ | 1 |  |  | $ | 50,221 |  |  | $ | - |  |  | $ | 71,976 |
Schedule of Statement of Operation by Segment | Schedule of Statement of Operation by Segment
|  | Broker Dealer & Intellectual Property Service |  |  | Technology Development |  |  | Other |  |  | Eliminations |  |  | Consolidated |
Operating income: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unrealized (loss) on investment securities, net from the licensed broker dealer (1) |  | $ | (331 | ) |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | (331 | )
Investment securities, at fair value, held by the non-licensed broker dealer (1) |  |  | 85 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 85 |
Realized gain on investment securities, net from the licensed broker dealer (2) |  |  | 14 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 14 |
Fee income from the licensed broker dealer (3) |  |  | 4,282 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4,282 |
Impairment loss |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other operating income (4) |  |  | 861 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 861 |
Total operating income, net |  |  | 4,911 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4,911 |
Operating costs: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
General and administrative costs: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Compensation |  |  | 2,875 |  |  |  | - |  |  |  | 12,094 |  |  |  | - |  |  |  | 14,969 |
Operating expense, related party |  |  | 1,471 |  |  |  | - |  |  |  | 362 |  |  |  | - |  |  |  | 1,833 |
Professional fees |  |  | 1,005 |  |  |  | 64 |  |  |  | 868 |  |  |  | - |  |  |  | 1,937 |
Information technology |  |  | 968 |  |  |  | - |  |  |  | 135 |  |  |  | - |  |  |  | 1,103 |
Clearing and other charges |  |  | 556 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 556 |
General and administrative-other |  |  | 742 |  |  |  | - |  |  |  | 1,497 |  |  |  | - |  |  |  | 2,239 |
General and administrative costs |  |  | 7,617 |  |  |  | 64 |  |  |  | 14,956 |  |  |  | - |  |  |  | 22,637 |
Research and development costs |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total operating costs |  |  | 7,617 |  |  |  | 64 |  |  |  | 14,956 |  |  |  | - |  |  |  | 22,637 |
Net operating (loss) |  |  | (2,706 | ) |  |  | (64 | ) |  |  | (14,956 | ) |  |  | - |  |  |  | (17,726 | )
Other income and expense: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Miscellaneous income |  |  | 75 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 75 |
Interest expense |  |  | (990 | ) |  |  | - |  |  |  | - |  |  |  | 990 |  |  |  | - |
Interest income |  |  | 471 |  |  |  | - |  |  |  | 1,136 |  |  |  | (990 | ) |  |  | 617 |
Gain related to dilution events |  |  | - |  |  |  | - |  |  |  | 61 |  |  |  | - |  |  |  | 61 |
Gain on deconsolidation of subsidiary |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
(Loss) before income taxes |  |  | (3,150 | ) |  |  | (64 | ) |  |  | (13,759 | ) |  |  | - |  |  |  | (16,973 | )
Income tax expense |  |  | 11 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 11 |
Income (loss) before equity method investee |  |  | (3,161 | ) |  |  | (64 | ) |  |  | (13,759 | ) |  |  | - |  |  |  | (16,984 | )
Equity in loss of equity method investee |  |  | - |  |  |  | - |  |  |  | (4,282 | ) |  |  | - |  |  |  | (4,282 | )
Net (loss) |  |  | (3,161 | ) |  |  | (64 | ) |  |  | (18,041 | ) |  |  | - |  |  |  | (21,266 | )
Less net loss attributable to non-controlling interests |  |  | - |  |  |  | (21 | ) |  |  | - |  |  |  | - |  |  |  | (21 | )
Net loss attributable to MDB Capital Holdings, LLC |  | $ | (3,161 | ) |  | $ | (43 | ) |  | $ | (18,041 | ) |  | $ | - |  |  | $ | (21,245 | )
| (1) | Includes unrealized losses on securities held by the broker-dealer and non-broker dealer.
| (2) | Includes realized gains on securities held by the broker-dealer.
| (3) | Includes fee income generated for the broker-dealer from investment banking activities, including advisory services, capital raising, and other related financial transactions.
| (4) | Includes fees earned from self-clearing activities by the broker-dealer and professional fees generated by PatentVest services.
|  | Broker Dealer & Intellectual Property Service |  |  | Technology Development |  |  | Other |  |  | Eliminations |  |  | Consolidated |
Operating income: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unrealized (loss) on investment securities, net from the licensed broker dealer (1) |  | $ | (275 | ) |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | (275 | )
Fee income from the licensed broker dealer (2) |  |  | 2,221 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,221 |
Impairment loss (3) |  |  | (200 | ) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (200 | )
Other operating income (4) |  |  | 411 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 411 |
Total operating income, net |  |  | 2,157 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,157 |
Operating costs: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
General and administrative costs: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Compensation |  |  | 3,226 |  |  |  | 2,062 |  |  |  | 14,769 |  |  |  | - |  |  |  | 20,057 |
Operating expense, related party |  |  | 1,301 |  |  |  | - |  |  |  | 185 |  |  |  | - |  |  |  | 1,486 |
Professional fees |  |  | 820 |  |  |  | 1,206 |  |  |  | 1,086 |  |  |  | - |  |  |  | 3,112 |
Information technology |  |  | 805 |  |  |  | 34 |  |  |  | 83 |  |  |  | - |  |  |  | 922 |
Clearing and other charges |  |  | 1,137 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,137 |
General and administrative-other |  |  | 806 |  |  |  | 133 |  |  |  | 1,669 |  |  |  | - |  |  |  | 2,608 |
General and administrative costs |  |  | 8,095 |  |  |  | 3,435 |  |  |  | 17,792 |  |  |  | - |  |  |  | 29,322 |
Research and development costs |  |  | - |  |  |  | 1,468 |  |  |  | - |  |  |  | - |  |  |  | 1,468 |
Total operating costs |  |  | 8,095 |  |  |  | 4,903 |  |  |  | 17,792 |  |  |  | - |  |  |  | 30,790 |
Net operating (loss) |  |  | (5,938 | ) |  |  | (4,903 | ) |  |  | (17,792 | ) |  |  | - |  |  |  | (28,633 | )
Other income and expense: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Miscellaneous income |  |  | 112 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 112 |
Interest expense |  |  | (779 | ) |  |  | (92 | ) |  |  | - |  |  |  | 799 |  |  |  | (72 | )
Interest income |  |  | 465 |  |  |  | 3 |  |  |  | 1,510 |  |  |  | (799 | ) |  |  | 1,179 |
Gain related to dilution events |  |  | - |  |  |  | - |  |  |  | 130 |  |  |  | - |  |  |  | 130 |
Gain on deconsolidation of subsidiary |  |  | - |  |  |  | - |  |  |  | 39,307 |  |  |  | - |  |  |  | 39,307 |
Income (loss) before income taxes |  |  | (6,140 | ) |  |  | (4,992 | ) |  |  | 23,155 |  |  |  | - |  |  |  | 12,023 |
Income tax expense |  |  | - |  |  |  | 2 |  |  |  | - |  |  |  | - |  |  |  | 2 |
Income (loss) before equity method investee |  |  | (6,140 | ) |  |  | (4,994 | ) |  |  | 23,155 |  |  |  | - |  |  |  | 12,021 |
Equity in loss of equity method investee |  |  | - |  |  |  | - |  |  |  | (420 | ) |  |  | - |  |  |  | (420 | )
Net income (loss) |  |  | (6,140 | ) |  |  | (4,994 | ) |  |  | 22,735 |  |  |  | - |  |  |  | 11,601 |
Less net loss attributable to non-controlling interests |  |  | - |  |  |  | (90 | ) |  |  | - |  |  |  | - |  |  |  | (90 | )
Net income and (loss) attributable to MDB Capital Holdings, LLC |  | $ | (6,140 | ) |  | $ | (4,904 | ) |  | $ | 22,735 |  |  | $ | - |  |  | $ | 11,691 |
| (1) | Includes unrealized gains and losses on securities held by the broker-dealer.
| (2) | Includes fee income generated for the broker from investment banking activities, including advisory services, capital raising, and other related financial transactions.
| (3) | Includes impairment loss of assets from the reduced fair value of the asset.
| (4) | Includes fees earned from self-clearing activities and professional fees generated by PatentVest services.

X
- Definition Tabular disclosure of long-lived assets, excluding financial instruments, long-term customer relationships of a financial institution, mortgage rights, deferred policy acquisition costs, and deferred tax assets, by geographic areas located in the entity's country of domicile and foreign countries in which the entity holds assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 41 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-41 + Details
Name: | us-gaap_LongLivedAssetsByGeographicAreasTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-25 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30 + Details
Name: | us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_SegmentReportingAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration