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Balance Sheets Overview

Current Ratio
5.35%
Quick Ratio
5.03%
Cash Ratio
1.44%
Debt to Asset Ratio
1563.21%
Unit: Dollar
Assets Breakdown
    • Deferred finance cost
    • Cash and cash equivalents
    • Investment in avicanna, net
    • Others
Liabilities Breakdown
    • Accumulated deficit
    • Additional paid in capital
    • Notes payable, net of discounts
    • Others
Balance Sheets
2026-06-30
2026-03-31
2025-12-31
2025-09-30
Cash and cash equivalents
242,702
381,195
281,435
265,667
Accounts receivable, net
14,316
20,333
15,748
139,504
Prepaid expenses
100,307
176,632
208,051
498,032
Inventory
54,922
54,922
33,538
855,326
Other receivables
72,149
75,766
93,221
212,544
Deferred finance cost
416,011
-
-
-
Total current assets
900,407
708,848
631,993
1,971,073
Deposits
-
17,594
22,734
48,922
Investment in salt tequila usa, llc
-
-
250,000
250,000
Water rights
-
-
-
20,000,000
Right of use assets
-
32,906
48,041
125,546
Property and equipment, net
-
10,605
12,926
93,756
Investment in avicanna, net
175,925
-
-
-
Total non-current assets
175,925
61,105
333,701
20,518,224
Total assets
1,076,332
769,953
965,694
22,489,297
Accounts payable and accrued expenses
4,091,058
4,630,687
4,810,061
6,746,050
Right of use liability, current portion
-
37,052
50,720
120,942
Related party notes payable
389,000
389,000
389,000
389,000
Dividends payable
1,569,914
1,208,020
831,944
422,613
Notes payable, net of discounts
5,997,984
5,923,153
6,225,581
5,830,998
Stockholder advances
-
-
0
0
Derivative liability
180,918
193,062
189,582
-
Accrued interest payable
3,076,398
3,112,692
2,282,528
2,132,327
Liabilities of discontinued operations
1,520,105
1,478,712
1,480,712
-
Total current liabilities
16,825,377
16,972,378
16,260,128
15,641,930
Notes payable, net of discounts
-
857
3,418
58,130
Right of use liability, net of current portion
-
-
2,976
11,685
Total long-term liabilities
-
857
6,394
69,815
Total liabilities
16,825,377
16,973,235
16,266,522
15,711,745
Preferred stock value-Series APreferred Stocks
-
-
-
1
Preferred stock value-Series A1Preferred Stock
1
1
1
1
Preferred stock value-Series BPreferred Stock
87
98
122
124
Preferred stock value-Series CPreferred Stock
-
-
-
20
Common stock, 0.001 par, 100,000,000 shares authorized, 4,127,220 shares outstanding at june 30, 2026 and 749,450 shares outstanding at december 31, 2025
4,127
8,361
2,998
2,422
Additional paid in capital
171,062,303
168,189,318
166,561,278
185,025,450
Accumulated other comprehensive income / (loss)
12,717
10,539
33,828
34,001
Accumulated deficit
-186,828,280
-184,411,599
-181,899,055
-178,284,467
Total stockholders equity
-15,749,045
-16,203,282
-15,300,828
6,777,552
Total liabilities and stockholders equity
1,076,332
769,953
965,694
22,489,297
Unit: Dollar. Numbers labeled with * are estimated quarterly values.

Time Plot

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Balance Sheets

Deferred finance cost$416,011 Cash and cashequivalents$242,702 (1309.99%↑ Y/Y)Prepaid expenses$100,307 (-73.22%↓ Y/Y)Other receivables$72,149 (-66.83%↓ Y/Y)Inventory$54,922 (-93.58%↓ Y/Y)Accounts receivable, net$14,316 (-89.82%↓ Y/Y)Investment in avicanna, net$175,925 Total current assets$900,407 (-43.91%↓ Y/Y)Total non-currentassets$175,925 (-99.15%↓ Y/Y)Total assets$1,076,332 (-95.16%↓ Y/Y)Accumulated deficit-$186,828,280 (-11.21%↓ Y/Y)Total liabilities andstockholders equity$1,076,332 (-95.16%↓ Y/Y)Total stockholdersequity-$15,749,045 (-280.65%↓ Y/Y)Additional paid in capital$171,062,303 (-3.18%↓ Y/Y)Accumulated othercomprehensive income / (loss)$12,717 (-63.95%↓ Y/Y)Common stock, 0.001par, 100,000,000...$4,127 (117.21%↑ Y/Y)Preferred stockvalue-Series BPreferred...$87 (-30.95%↓ Y/Y)Preferred stockvalue-Series A1Preferred...$1 (0.00%↑ Y/Y)Total liabilities$16,825,377 (24.46%↑ Y/Y)Total currentliabilities$16,825,377 (25.13%↑ Y/Y)Notes payable, net ofdiscounts$5,997,984 (66.96%↑ Y/Y)Accounts payable andaccrued expenses$4,091,058 (-41.91%↓ Y/Y)Accrued interestpayable$3,076,398 (38.90%↑ Y/Y)Dividends payable$1,569,914 (9373.29%↑ Y/Y)Liabilities of discontinuedoperations$1,520,105 Related party notespayable$389,000 (0.00%↑ Y/Y)Derivative liability$180,918

SPLASH BEVERAGE GROUP, INC. (SBEV)

SPLASH BEVERAGE GROUP, INC. (SBEV)