For the quarter ending 2026-03-31, REBN has $14,151,475 in assets. $10,706,261 in debts. $266,382 in cash and cash equivalents.
| 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 |
| Total property and equipment | 4,760,060 | 4,789,700 | 5,074,769 | - |
| Less accumulated depreciation | 2,108,533 | 1,894,807 | 1,631,417 | - |
| 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 |
Reborn Coffee, Inc. (REBN)
Reborn Coffee, Inc. (REBN)