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CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)
Common Stock
ATLASCLEAR, INC
Common Stock
Pacsquare
Common Stock
Merger financing
Common Stock
Secured convertible notes
Common Stock
Additional Paid-in Capital
ATLASCLEAR, INC
Additional Paid-in Capital
Pacsquare
Additional Paid-in Capital
Merger financing
Additional Paid-in Capital
Secured convertible notes
Additional Paid-in Capital
Subscription Receivable
Accumulated Deficit
ATLASCLEAR, INC
Pacsquare
Merger financing
Secured convertible notes
Tau Agreement
Total
Beginning balance at Dec. 31, 2023         $ 8             $ (11,512,884)           $ (11,512,876)
Beginning balance (in shares) at Dec. 31, 2023         83,854                          
Stock Compensation Expense - Founder Shares transferred at closing                   $ 1,462,650               1,462,650
Founder Shares transferred at closing to non-redemption agreement holders                   1,606,279               1,606,279
Founder Shares transferred at closing as consideration for Wilson Davis Acquisition                   6,000,000               6,000,000
Founder Shares and warrants transferred to Secured convertible note holders                   1,250,698               1,250,698
Shares issued to settle related party advances and promissory notes         $ 3         19,999,800   (15,422,234)           4,577,569
Shares issued to settle related party advances and promissory notes (in shares)         33,333                          
Common stock no longer subject to redemption                   1,195,566               1,195,566
Common stock no longer subject to redemption (in shares)         1,825                          
Shares issued as purchase consideration for the assets $ 7 $ 1       $ 44,399,993 $ 1,141,499           $ 44,400,000 $ 1,141,500        
Shares issued as purchase consideration for the assets (in shares) 74,000 5,600                                
Earnout shares granted as purchase consideration for the assets of AtlasClear, Inc.           31,347,000             31,347,000          
Accretion of Common Stock subject to Possible Redemption                       592,577           592,577
Excise taxes related to redemptions                       (539,471)           (539,471)
Shares issued to settled vendor obligations         $ 1         1,459,975               1,459,976
Shares issued to settled vendor obligations (in shares)         5,886                          
Shares issued as deposit for purchase of the Commercial Bank acquisition                   91,200               91,200
Shares issued as deposit for purchase of the Commercial Bank acquisition (in shares)         667                          
Shares issued as settlement of accrued interest         $ 1         210,549               210,550
Shares issued as settlement of accrued interest (in shares)         2,420                          
Net income (loss)                       (120,206,947)           (120,206,947)
Ending balance at Jun. 30, 2024         $ 21         110,165,209   (148,274,113)           $ (38,108,883)
Ending balance (in shares) at Jun. 30, 2024         207,585                         207,585
Common stock issued to for consulting services         $ 20         44,321               $ 44,341
Common stock issued to for consulting services (in shares)         203,625                          
Shares issued as conversion in principle on convertible notes     $ 3,493 $ 26 $ 273     $ 14,992,557 $ 509,523 4,574,727         $ 14,996,050 $ 509,549   4,575,000
Shares issued as conversion in principle on convertible notes (in shares)     34,931,855 258,678 2,736,391                          
Shares transferred by related parties as settlement for Company obligations under various financial instruments see Note 8             $ 2,412,930             $ 2,412,930        
Shares issued to related party as settlement in related party payable         $ 5         803,855               803,860
Shares issued to related party as settlement in related party payable. (in shares)         46,471                          
Shares issued to as additional consideration for delayed payment on merger financing notes                   16,340               16,340
Shares issued to as additional consideration for delayed payment on merger financing notes (in shares)         1,267                          
Shares issued to settle related party advances and promissory notes (in shares)                                 1,566,885  
Shares issued to settled vendor obligations         $ 1         66,503               66,504
Shares issued to settled vendor obligations (in shares)         11,085                          
Shares issued under stock promotion agreement         $ 10         19,040               19,050
Shares issued under stock promotion agreement (in shares)         100,000                          
Shares issued under Tau agreement settled         $ 156         1,911,314 $ (41,089)             1,870,381
Shares issued under Tau agreement settled (in shares)         1,566,885                       1,574,263  
Shares issued for shares transferred by related party as repayment of shares transferred to cover Company obligations as noted above net of contributed capital for debt assumed (see Note 8)         $ 5         (5)                
Shares issued for shares transferred by related party as repayment of shares transferred to cover Company obligations as noted above net of contributed capital for debt assumed (see Note 8) (in shares)         49,574                          
Shares issued as deposit for purchase of the Commercial Bank acquisition         $ 4         43,641               $ 43,645
Shares issued as deposit for purchase of the Commercial Bank acquisition (in shares)         36,070                         1,234,990
Commitment fee shares settled under the Tau agreement $ 1         81,191             81,192          
Commitment fee shares settled under the Tau agreement (in shares) 7,698                                  
Shares issued as purchase consideration for developed technology $ 1         $ 122,299             $ 122,300          
Shares issued as purchase consideration for developed technology (in shares) 8,333                                  
Rounding up for fractional shares in reverse stock split         86                          
Net income (loss)                       5,750,293           $ 5,750,293
Ending balance at Jun. 30, 2025         $ 4,016         $ 135,763,445 $ (41,089) $ (142,523,820)           $ (6,797,448)
Ending balance (in shares) at Jun. 30, 2025         40,165,603                         40,165,603