I have a question about upcoming FY26 on the Distributor side minimum of 30 million USD TTM billed.

From the FAQ (a readable version instead of the protected file)

• Revenue and security score requirements will be assessed on the anniversary month of your organization’s tenant authorization (Year 2) and are required to maintain authorization as a CSP distributor.

'anniversary month of tenant auth' would be found under agreements tab(s) --> https://partner.microsoft.com/dashboard/v2/account-settings/settings/agreements 

Look for first acceptance date. That would be the month you are looking for. If you have >1 tenant look at all and find earliest. Then add a year as the revenue requirement kicks in in Y2. 

Next Q: when ?

Timeline from the same FAQ:

I am an existing distributor. What happens if my organization doesn’t meet the new criteria for distributor authorization by the enforcement date?

If your organization does not meet the distributor eligibility requirements on the anniversary month of your organization’s first distributor tenant authorization, your tenant may be deauthorized and later terminated.

Will I receive notice that my organization is at risk?
Your organization will be notified that you must correct any deficiencies to retain authorization. Your organization will have 90 days from the notification date to address the deficiencies. You will continue to be notified of your eligibility status at 60 days, 30 days, and finally, at 0 days during your 90-day notification period.
•T-minus 90 days – 1st notice of unmet eligibility status
•T-minus 60 days – 2nd notice of unmet eligibility status
•T-minus 30 days – 3rd notice of unmet eligibility status
•T-minus 0 days – Notice of offboarding protocols begin

Have fun ;-)