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Reborn Coffee, Inc. (REBN)

Reborn Coffee, Inc. (REBN)

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Balance Sheets Overview

Current Ratio
88.76%
Quick Ratio
87.41%
Cash Ratio
3.02%
Debt to Asset Ratio
75.65%
Unit: Dollar
Assets Breakdown
    • Loan receivable from related par...
    • Operating lease right-of-use ass...
    • Long-term prepayment
    • Others
Liabilities Breakdown
    • Additional paid-in capital
    • Accumulated deficit
    • Convertible debt, net of debt di...
    • Others
Balance Sheets
2026-03-31
2025-12-31
2025-09-30
2025-06-30
Cash and cash equivalents
266,382
2,594,716
44,045
77,866
Accounts receivable, net of allowance for doubtful accounts of 84,219 and 75,689, respectively
1,218,784
946,996
147,459
68,109
Ar from related party
663,751
728,990
-
-
Inventories, net
119,209
58,435
200,662
200,662
Prepaid expense and other current assets
665,284
550,000
274,950
540,000
Loan receivable from related party
4,889,140
2,000,000
-
-
Total current assets
7,822,550
6,879,137
667,116
886,637
Property and equipment, net
2,651,527
2,894,893
3,443,352
3,200,578
Operating lease right-of-use asset
2,159,446
2,160,871
1,894,592
2,098,507
Long-term prepayment
1,300,000
1,000,000
-
-
Other assets
217,952
246,189
193,188
193,188
Total assets
14,151,475
13,181,090
6,198,248
6,378,910
Accounts payable
650,655
561,457
895,738
750,819
Accounts payable - related party
1,045,846
-
-
-
Accrued expenses and current liabilities
831,201
815,245
535,142
467,483
Deferred revenue
-
-
70,000
-
Loan payable to shareholder
70,000
70,000
-
-
Loans payable to financial institutions, current
421,310
109,247
132,164
269,119
Loans payable to others
269,026
279,026
449,027
-
Loan payable to related party
440,183
153,605
-
-
Convertible debt, net of debt discount of 501,596 and 900,198, respectively
3,665,069
3,266,467
1,253,086
740,741
Derivative liability
550,832
503,384
3,768,692
2,994,579
Loans payable to others
-
-
-
334,508
Loan payable, emergency injury disaster loan, current
21,327
22,452
30,060
-
Loan payable, payroll protection program (ppp), current
-
-
-
25,718
Loan payable, payroll protection program, current
45,596
26,307
26,307
-
Loan payable, emergency injury disaster loan (eidl), current
-
-
-
30,060
Operating lease liabilities, current
801,841
879,416
794,492
850,591
Total current liabilities
8,812,886
6,686,606
7,954,708
6,463,618
Loan payable, emergency injury disaster loan, net of current
469,940
469,940
469,940
469,940
Loan payable, payroll protection program, net of current
6,430
25,718
25,718
26,307
Operating lease liabilities, net of current
1,417,006
1,352,961
1,169,777
1,324,067
Total liabilities
10,706,261
8,535,225
9,620,143
8,283,932
Accumulated other comprehensive income
-
-
71,401
78,705
Common stock, 0.0001 par value, 40,000,000 shares authorized 8,213,455 and 7,850,601shares issued and outstanding, respectively
821
785
594
540
Common stock issuable, 0.0001 par value, 170,000 and 294,000 shares issuable, respectively
-
850,000
1,460,000
1,150,000
Additional paid-in capital
35,507,596
34,365,043
27,589,871
25,959,801
Accumulated deficit
-32,531,681
-30,704,112
-32,543,761
-29,094,068
Non-controlling interest in subsidiary
468,478
134,149
-
-
Total stockholders' equity (deficit)
-
-
-3,421,895
-1,905,022
Total stockholders equity
3,445,214
4,645,865
-
-
Total liabilities and stockholders equity
14,151,475
13,181,090
6,198,248
6,378,910
Unit: Dollar. Numbers labeled with * are estimated quarterly values.

Time Plot

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Balance Sheets

Loan receivable fromrelated party$4,889,140 Accounts receivable, netof allowance for...$1,218,784 Prepaid expense andother current assets$665,284 Ar from relatedparty$663,751 Cash and cashequivalents$266,382 Inventories, net$119,209 Total current assets$7,822,550 Property and equipment,net$2,651,527 Operating leaseright-of-use asset$2,159,446 Long-term prepayment$1,300,000 Other assets$217,952 Total assets$14,151,475 Total liabilities andstockholders equity$14,151,475 Total liabilities$10,706,261 Total stockholdersequity$3,445,214 Accumulated deficit-$32,531,681 Total currentliabilities$8,812,886 Operating leaseliabilities, net of current$1,417,006 Loan payable,emergency injury disaster...$469,940 Loan payable,payroll protection...$6,430 Additional paid-in capital$35,507,596 Non-controlling interest insubsidiary$468,478 Common stock, 0.0001par value,...$821 Convertible debt, net of debtdiscount of 501,596 and...$3,665,069 Accounts payable -related party$1,045,846 Accrued expenses andcurrent liabilities$831,201 Operating leaseliabilities, current$801,841 Accounts payable$650,655 Derivative liability$550,832 Loan payable torelated party$440,183 Loans payable tofinancial institutions,...$421,310 Loans payable toothers$269,026 Loan payable toshareholder$70,000 Loan payable,payroll protection...$45,596 Loan payable,emergency injury disaster...$21,327