For the quarter ending 2026-03-31, LIFD had $324,006 increase in cash & cash equivalents over the period. $339,178 in free cash flow.
| Cash Flow | 2026-03-31 | 2025-12-31 | 2025-09-30 | 2025-06-30 |
|---|---|---|---|---|
| Net income/(loss) | - | -24,858,678 | - | - |
| Deferred contingent stock compensation expense | - | 0 | - | - |
| Impairment of investment in ablis | - | 399,200 | - | - |
| Impairment of investment in bendistillery | - | 1,397,200 | - | - |
| Loss/(gain) on lease modification | - | 0 | 0 | 0 |
| Impairment of goodwill | - | 23,092,794 | - | - |
| Net loss | - | - | - | -571,992 |
| Loss from inventory theft | - | 0 | 358,072 | - |
| Net income/(loss) | 4,222,214 | - | -62,265 | - |
| Provision for credit losses - extrax nm loans | - | 421,835 | - | - |
| Settlement income | - | 55,912 | 0 | 177,500 |
| Sales allowance | - | 0 | 0 | 45,982 |
| Spoiled and written off inventory | 89,104 | 247,999 | -11,825 | 780,929 |
| Inventory reserve expense (allowance) | 5,061,673 | - | - | - |
| Bad debt expense | 249,206 | -106,164 | 418,918 | 245,768 |
| Impairment of hemp-specific fixed assets | 143,421 | - | - | - |
| Depreciation and amortization | 139,272 | 136,681 | 137,472 | 278,724 |
| Gain on forgiveness of debt | - | 4,597 | 0 | 21,681 |
| Debt financing expenses | 24,192 | 2,803 | 32,803 | 5,515 |
| Loss on disposal of fixed assets | -10,876 | 0 | 0 | 0 |
| Loss on jeeter collab | - | 0 | 0 | 0 |
| Loss on deposits | 0 | 0 | 0 | -5,000 |
| Deferred income taxes | -791,191 | 297,871 | 82,387 | -134,926 |
| Prepaid expenses | 8,286 | 89,445 | -607,823 | -731,609 |
| Accounts receivable | -36,298 | -186,741 | -1,280,600 | 1,940,529 |
| Inventory | -276,527 | 1,128,448 | 764,226 | 1,124,034 |
| Change in right of use asset | -15,123 | -59,790 | -58,420 | -112,885 |
| Change in receivable loans from extrax nm | - | 0 | 57,392 | - |
| Other assets | -42,925 | 61,000 | -4,447 | - |
| Income tax receivable and payable, net | -230,668 | -41,142 | -801,591 | 5,202 |
| Management bonuses payable | - | 0 | - | - |
| Company-wide management bonus pool | - | 0 | - | - |
| Interest receivable | - | 0 | - | - |
| Dividend receivable from bendistillery, inc | - | - | - | 0 |
| Collab commissions and royalties payable | 0 | -1,054 | -459 | -35,829 |
| Deferred revenue | -1,006,738 | 487,500 | -774,124 | 991,997 |
| Accounts payable and accrued expenses | 122,660 | 130,831 | -2,196,852 | 539,395 |
| Accounts payable and interest payable to related parties | -4,414 | 3,210 | 1,653 | -749 |
| Other current assets | - | - | - | 52,946 |
| Change in settlement asset and receivables | 90 | -56,912 | -89,795 | -522,295 |
| Change in operating lease liabilities | -12,419 | -58,631 | -57,261 | -108,568 |
| Net cash provided by operating activities | 458,860 | 536,315 | 699,045 | 86,143 |
| Net cash paid as part of the oculus transaction | - | 0 | 0 | 0 |
| Purchase of headquarters building | - | 0 | - | - |
| Purchases of fixed assets | 119,682 | 34,557 | 2,531 | 84,551 |
| Proceeds from disposal of fixed assets | - | 0 | 0 | - |
| Net cash used in investing activities | -119,682 | -34,557 | -2,531 | -84,551 |
| Proceeds from related party note | - | 0 | 0 | 350,000 |
| Payments on related party note | 3,846 | 134,616 | 115,384 | 96,154 |
| Proceeds from surety bank loans | - | 0 | - | - |
| Payments on surety bank loans | 8,325 | 1,519,184 | 772,016 | 278,833 |
| Payments on finance lease liability | - | 0 | - | - |
| Payments of dividends to preferred stockholders | 3,000 | 1,500 | 4,502 | 7,500 |
| Payment of debt financing costs | - | 0 | - | - |
| Purchase of shares of common stock | - | 0 | 0 | 0 |
| Net cash used in financing activities | -15,171 | -1,655,299 | -891,902 | -32,487 |
| Net increase/(decrease) in cash | 324,006 | -1,153,541 | -195,388 | -30,895 |
| Cash, cash equivalents and restricted cash at beginning of period | 1,767,123 | 2,920,664 | 3,146,947 | - |
| Cash, cash equivalents and restricted cash at end of period | 2,091,129 | 1,767,123 | 2,920,664 | - |
LFTD PARTNERS INC. (LIFD)
LFTD PARTNERS INC. (LIFD)