2023 Q1 Form 10-Q Financial Statement

#000121390023038523 Filed on May 11, 2023

View on sec.gov

Income Statement

Concept 2023 Q1 2022 Q1
Revenue $1.122M $753.2K
YoY Change 49.02% 93.65%
Cost Of Revenue $5.812K $292.5K
YoY Change -98.01% 108.34%
Gross Profit $1.117M $460.7K
YoY Change 142.36% 85.35%
Gross Profit Margin 99.48% 61.17%
Selling, General & Admin $1.705M $1.036M
YoY Change 64.54% 81.55%
% of Gross Profit 152.68% 224.89%
Research & Development
YoY Change
% of Gross Profit
Depreciation & Amortization $56.10K $48.48K
YoY Change 15.71% 5.86%
% of Gross Profit 5.02% 10.52%
Operating Expenses $1.705M $1.036M
YoY Change 64.54% 81.55%
Operating Profit -$952.0K -$575.3K
YoY Change 65.46% 78.62%
Interest Expense $12.20K -$4.780K
YoY Change -355.29% -11.32%
% of Operating Profit
Other Income/Expense, Net $0.00 $15.00K
YoY Change -100.0%
Pretax Income -$964.2K -$565.1K
YoY Change 70.62% 72.56%
Income Tax $0.00
% Of Pretax Income
Net Earnings -$964.2K -$565.1K
YoY Change 70.61% 72.56%
Net Earnings / Revenue -85.91% -75.03%
Basic Earnings Per Share -$0.08 -$0.05
Diluted Earnings Per Share -$0.08 -$43.22K
COMMON SHARES
Basic Shares Outstanding 12.17M shares 11.63M shares
Diluted Shares Outstanding 12.17M shares 11.63M shares

Balance Sheet

Concept 2023 Q1 2022 Q1
SHORT-TERM ASSETS
Cash & Short-Term Investments $873.1K $183.2K
YoY Change 376.61%
Cash & Equivalents $873.1K $183.2K
Short-Term Investments
Other Short-Term Assets $1.358M $220.2K
YoY Change 516.65%
Inventory $123.7K $73.29K
Prepaid Expenses
Receivables $3.699K $1.270K
Other Receivables $0.00 $0.00
Total Short-Term Assets $2.358M $477.9K
YoY Change 393.42%
LONG-TERM ASSETS
Property, Plant & Equipment $1.997M $4.117M
YoY Change -51.51%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments
YoY Change
Other Assets $235.2K
YoY Change
Total Long-Term Assets $5.807M $4.117M
YoY Change 41.03%
TOTAL ASSETS
Total Short-Term Assets $2.358M $477.9K
Total Long-Term Assets $5.807M $4.117M
Total Assets $8.165M $4.595M
YoY Change 77.68%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable $120.8K $42.25K
YoY Change 185.96%
Accrued Expenses $1.049M $814.1K
YoY Change 28.89%
Deferred Revenue
YoY Change
Short-Term Debt $0.00 $0.00
YoY Change
Long-Term Debt Due $22.55K $101.2K
YoY Change -77.73%
Total Short-Term Liabilities $1.284M $957.6K
YoY Change 34.09%
LONG-TERM LIABILITIES
Long-Term Debt $569.6K $617.4K
YoY Change -7.74%
Other Long-Term Liabilities $2.989M $2.387M
YoY Change 25.21%
Total Long-Term Liabilities $3.559M $3.005M
YoY Change 18.44%
TOTAL LIABILITIES
Total Short-Term Liabilities $1.284M $957.6K
Total Long-Term Liabilities $3.559M $3.005M
Total Liabilities $4.843M $3.962M
YoY Change 22.22%
SHAREHOLDERS EQUITY
Retained Earnings -$13.00M
YoY Change
Common Stock $1.316K
YoY Change
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity $3.322M $633.2K
YoY Change
Total Liabilities & Shareholders Equity $8.165M $4.595M
YoY Change 77.68%

Cashflow Statement

Concept 2023 Q1 2022 Q1
OPERATING ACTIVITIES
Net Income -$964.2K -$565.1K
YoY Change 70.61% 72.56%
Depreciation, Depletion And Amortization $56.10K $48.48K
YoY Change 15.71% 5.86%
Cash From Operating Activities -$1.663M -$485.8K
YoY Change 242.41% 45.19%
INVESTING ACTIVITIES
Capital Expenditures $470.9K -$149.9K
YoY Change -414.11% 169.51%
Acquisitions
YoY Change
Other Investing Activities $0.00
YoY Change -100.0%
Cash From Investing Activities -$470.9K -$149.9K
YoY Change 214.11% -27.1%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net $4.797K
YoY Change
Cash From Financing Activities -$11.78K -86.21K
YoY Change -86.34% -115.5%
NET CHANGE
Cash From Operating Activities -$1.663M -485.8K
Cash From Investing Activities -$470.9K -149.9K
Cash From Financing Activities -$11.78K -86.21K
Net Change In Cash -$2.146M -721.9K
YoY Change 197.27% -4622.99%
FREE CASH FLOW
Cash From Operating Activities -$1.663M -$485.8K
Capital Expenditures $470.9K -$149.9K
Free Cash Flow -$2.134M -$335.9K
YoY Change 535.43% 20.4%

Facts In Submission

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>1. NATURE OF OPERATIONS </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Reborn Coffee, Inc. (“Reborn”) was incorporated in the State of Florida in January 2018. In July 2022, Reborn was migrated from Florida to Delaware, and filed a certificate of incorporation with the Secretary of State of the State of Delaware having the same capitalization structure as the Florida predecessor entity. Reborn has the following wholly owned subsidiaries:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.5in"> </td> <td style="width: 0.25in"><span style="font-size: 10pt"><b>●</b></span></td> <td style="text-align: left"><span style="font-size: 10pt"><b><i>Reborn Global Holdings, Inc.</i></b> (“Reborn Holdings”), a California Corporation incorporated in November 2014. Reborn Holdings is engaged in the operation of wholesale distribution and retail coffee stores in California to sell a variety of coffee, tea, Reborn brand name water and other beverages along with bakery and dessert products.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.5in"> </td> <td style="width: 0.25in"><span style="font-size: 10pt"><b>●</b></span></td> <td style="text-align: left"><span style="font-size: 10pt"><b><i>Reborn Coffee Franchise, LLC</i></b> (the “Reborn Coffee Franchise”), a California limited liability corporation formed in December 2020, is a franchisor providing premier roaster specialty coffee to franchisees or customers. Reborn Coffee Franchise continues to develop the Reborn Coffee system for the establishment and operation of Reborn Coffee stores using one or more Reborn Coffee marks. Reborn Coffee Franchise does not have any franchisees as of March 31, 2023.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt"> </p><p style="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Reborn Coffee, Inc., Reborn Global Holdings, Inc., and Reborn Coffee Franchise, LLC will be collectively referred as the “Company”. </p>
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5
CY2022Q3 rebn Gross Proceeds
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CY2022Q3 us-gaap Demutualization By Insurance Entity Securities Issued Amount Of Net Proceeds
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CY2022Q3 us-gaap Other Ownership Interests Offering Costs
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CY2023Q1 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Dividend Rate
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CY2023Q1 us-gaap Use Of Estimates
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><b><i>Use of Estimates</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">The preparation of consolidated financial statements in conformity with GAAP requires the Company to make estimates and assumptions that affect the amounts reported in our consolidated financial statements and the accompanying notes. Such estimates include accounts receivables, accrued liabilities, income taxes, long-lived assets, and deferred tax valuation allowances. These estimates generally involve complex issues and require management to make judgments, involve analysis of historical and future trends that can require extended periods of time to resolve, and are subject to change from period to period. In all cases, actual results could differ materially from estimates.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i> </i></b></p>
CY2023Q1 rebn Percentage Of Sales Revenue
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CY2023Q1 us-gaap Royalty Income Nonoperating
RoyaltyIncomeNonoperating
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CY2022Q1 us-gaap Royalty Income Nonoperating
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CY2023Q1 us-gaap Concentration Risk Credit Risk
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><b><i>Concentration of Credit Risk</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt"><b><i> </i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Financial instruments that potentially subject the Company to concentrations of credit risk are accounts receivable arising from its normal business activities. The Company performs ongoing credit evaluations to its customers and establishes allowances when appropriate.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Company purchases from various vendors for its operations. For the three-month periods ended March 31, 2023 and 2022, no purchases from any vendors accounted for a significant amount of the Company’s bean coffee purchases.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt"> </p>
CY2023Q1 rebn Total Longterm Loan Payable Emergency Injury Disaster Loan Eidl
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Depreciation
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CY2023Q1 us-gaap Secured Long Term Debt
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DeferredTaxAssetsGross
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DeferredTaxAssetsValuationAllowance
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DeferredTaxAssetsValuationAllowance
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CY2022Q4 us-gaap Operating Loss Carryforwards
OperatingLossCarryforwards
2515000 usd
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EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent
0.80 pure
CY2023Q1 us-gaap Deferred Tax Assets Operating Loss Carryforwards Foreign
DeferredTaxAssetsOperatingLossCarryforwardsForeign
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CY2023Q1 us-gaap Deferred Tax Assets Operating Loss Carryforwards Domestic
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2717500 usd
CY2023Q1 us-gaap Lessee Operating Lease Description
LesseeOperatingLeaseDescription
The Company entered into non-cancellable lease agreement for a coffee shop approximately 1,734 square feet located in Cabazon, California commencing in November 2022 and expiring in November 2032.
CY2022Q4 rebn Gross Percentage
GrossPercentage
0.10 pure
CY2023Q1 us-gaap Operating Lease Expense
OperatingLeaseExpense
272224 usd
CY2022Q1 us-gaap Operating Lease Expense
OperatingLeaseExpense
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CY2023Q1 us-gaap Lease Cost
LeaseCost
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CY2022Q1 us-gaap Lease Cost
LeaseCost
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CY2023Q1 us-gaap Operating Lease Payments
OperatingLeasePayments
266188 usd
CY2022Q1 us-gaap Operating Lease Payments
OperatingLeasePayments
203458 usd
CY2023Q1 us-gaap Operating Lease Lease Income Lease Payments
OperatingLeaseLeaseIncomeLeasePayments
266188 usd
CY2022Q1 us-gaap Operating Lease Lease Income Lease Payments
OperatingLeaseLeaseIncomeLeasePayments
203458 usd
CY2022Q1 us-gaap Operating Lease Weighted Average Remaining Lease Term1
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P5Y3M18D
CY2022Q1 us-gaap Operating Lease Weighted Average Discount Rate Percent
OperatingLeaseWeightedAverageDiscountRatePercent
0.106 pure
CY2023Q1 us-gaap Lessee Operating Lease Liability Payments Due Next Twelve Months
LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths
842919 usd
CY2023Q1 us-gaap Lessee Operating Lease Liability Payments Due Year Two
LesseeOperatingLeaseLiabilityPaymentsDueYearTwo
1047291 usd
CY2023Q1 us-gaap Operating Lease Weighted Average Discount Rate Percent
OperatingLeaseWeightedAverageDiscountRatePercent
0.106 pure
CY2023Q1 rebn Operating Lease Liabilities Present Value
OperatingLeaseLiabilitiesPresentValue
3742530 usd
CY2023Q1 rebn Lease Liabilitiescurrent
LeaseLiabilitiescurrent
753504 usd
CY2023Q1 rebn Lease Liabilitieslongterm
LeaseLiabilitieslongterm
2989025 usd
CY2023Q1 rebn Lease Liabilitiestotal
LeaseLiabilitiestotal
3742530 usd
CY2023Q1 us-gaap Lessee Operating Lease Liability Undiscounted Excess Amount
LesseeOperatingLeaseLiabilityUndiscountedExcessAmount
1451402 usd
CY2023Q1 us-gaap Common Stock Shares Authorized
CommonStockSharesAuthorized
40000000 shares
CY2023Q1 us-gaap Common Stock Par Or Stated Value Per Share
CommonStockParOrStatedValuePerShare
0.0001
CY2023Q1 us-gaap Common Stock Voting Rights
CommonStockVotingRights
The shareholders of common stock shall be entitled to one vote per share and dividends declared by the Company’s Board of Directors.
CY2023Q1 us-gaap Preferred Stock Shares Authorized
PreferredStockSharesAuthorized
1000000 shares
CY2023Q1 us-gaap Preferred Stock Par Or Stated Value Per Share
PreferredStockParOrStatedValuePerShare
0.0001
CY2023Q1 rebn Equity Method Investment Ownership Percentage1
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0.05 pure
CY2023Q1 rebn Common Stock Sold Offering Percentage
CommonStockSoldOfferingPercentage
0.05 pure
CY2021Q4 us-gaap Shares Issued
SharesIssued
325495 shares
CY2023Q1 us-gaap Net Income Loss
NetIncomeLoss
-964164 usd
CY2022Q1 us-gaap Net Income Loss
NetIncomeLoss
-565112 usd
CY2023Q1 us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
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CY2022Q1 us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
11634523 shares
CY2023Q1 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
12173031 shares
CY2022Q1 us-gaap Weighted Average Number Of Diluted Shares Outstanding
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CY2023Q1 us-gaap Earnings Per Share Basic
EarningsPerShareBasic
-0.08
CY2022Q1 us-gaap Earnings Per Share Basic
EarningsPerShareBasic
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CY2023Q1 us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
-0.08
CY2022Q1 us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
-0.05
CY2023Q1 dei Current Fiscal Year End Date
CurrentFiscalYearEndDate
--12-31
CY2023Q1 dei Entity Registrant Name
EntityRegistrantName
Reborn Coffee, Inc.
CY2023Q1 rebn Loans Payable To Financial Institutions Net Of Current Portion
LoansPayableToFinancialInstitutionsNetOfCurrentPortion
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CY2022Q4 us-gaap Preferred Stock Value
PreferredStockValue
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CY2023Q1 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
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CY2023Q1 us-gaap Repayments Of Long Term Debt
RepaymentsOfLongTermDebt
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CY2023Q1 us-gaap Income Taxes Paid Net
IncomeTaxesPaidNet
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CY2023Q1 rebn Total Loans Payable Net Of Current
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CY2023Q1 us-gaap Current Federal Tax Expense Benefit
CurrentFederalTaxExpenseBenefit
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CY2022Q1 us-gaap Current Federal Tax Expense Benefit
CurrentFederalTaxExpenseBenefit
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CY2023Q1 us-gaap Current State And Local Tax Expense Benefit
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CY2022Q1 us-gaap Current State And Local Tax Expense Benefit
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CY2023Q1 us-gaap Current Income Tax Expense Benefit
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CY2022Q1 us-gaap Current Income Tax Expense Benefit
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CY2023Q1 us-gaap Deferred Federal Income Tax Expense Benefit
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CY2022Q1 us-gaap Deferred Federal Income Tax Expense Benefit
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CY2023Q1 us-gaap Deferred State And Local Income Tax Expense Benefit
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CY2023Q1 us-gaap Deferred Income Tax Expense Benefit
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CY2022Q1 us-gaap Deferred Income Tax Expense Benefit
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CY2023Q1 us-gaap Income Tax Expense Benefit
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CY2022Q1 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
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CY2023Q1 us-gaap Deferred Tax Assets Other
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CY2022Q4 us-gaap Deferred Tax Assets Other
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CY2023Q1 us-gaap Deferred Tax Assets Net
DeferredTaxAssetsNet
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CY2022Q4 us-gaap Deferred Tax Assets Net
DeferredTaxAssetsNet
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CY2023Q1 dei Amendment Flag
AmendmentFlag
false
CY2023Q1 dei Document Fiscal Period Focus
DocumentFiscalPeriodFocus
Q1
CY2023Q1 dei Entity Central Index Key
EntityCentralIndexKey
0001707910

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