REBN · Reborn Coffee, Inc. - Financials
Annual line items from SEC XBRL filings, sourced from EDGAR's Company Facts API with fallback to the quarterly Financial Statement Data Sets. See issuer overview for Form 4 activity and 10-K signals.
Income Statement
| Line item | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | $5.21M | - | $1.36M | $1.83M | $1.69M | - | $1.26M | $1.37M | $1.52M | - |
| Cost of Revenue | $2.59M | - | - | - | $20.3K | - | - | - | - | - |
| Gross Profit | $2.62M | - | - | - | $1.67M | - | - | - | - | - |
| R&D | - | - | - | - | - | - | - | - | - | - |
| SG&A | $2.44M | - | $2.23M | $2.46M | $2.47M | - | $1.54M | $2.31M | $2.00M | - |
| Total Operating Expenses | $6.08M | - | $4.40M | $6.24M | $3.39M | - | $1.98M | $2.71M | $2.38M | - |
| D&A | $63.3K | - | $71.0K | $83.3K | $61.0K | - | $11.8K | $63.3K | $63.3K | - |
| Operating Income | ($872.7K) | - | ($3.05M) | ($4.41M) | ($1.70M) | - | ($724.7K) | ($1.34M) | ($863.6K) | - |
| Interest Expense | $21.7K | - | $567.0K | $669.6K | $181.2K | - | $7.5K | $94.2K | $134.8K | - |
| Income Tax | - | - | - | $2.4K | $707 | - | $800 | - | - | - |
| Net Income | ($1.83M) | - | ($3.45M) | ($5.34M) | ($2.19M) | - | ($719.7K) | ($1.32M) | ($990.5K) | - |
| EPS - Basic | - | - | ($0.68) | ($1.15) | ($0.47) | - | ($0.30) | ($0.48) | ($0.60) | - |
| EPS - Diluted | - | - | ($0.68) | ($1.15) | ($0.47) | - | ($0.30) | ($0.48) | ($0.60) | - |
Balance Sheet
| Line item | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Cash & Equivalents | $266.4K | $2.59M | $44.0K | $77.9K | $777.1K | $158.2K | $105.9K | $617.1K | $70.3K | $676.4K |
| Accounts Receivable | $1.22M | $947.0K | $147.5K | $68.1K | $69.3K | $67.3K | $76.8K | $67.2K | $192.7K | $47.4K |
| Inventory | $119.2K | $58.4K | $200.7K | $200.7K | $203.1K | $169.6K | $251.6K | $267.9K | $266.7K | $166.3K |
| Accounts Payable | $650.7K | $561.5K | $895.7K | $750.8K | $268.9K | $558.4K | $528.7K | $464.0K | $513.0K | $399.3K |
| Current Assets | $7.82M | $6.88M | $667.1K | $886.6K | $1.56M | $862.8K | $1.37M | $1.66M | $1.69M | $1.66M |
| Total Assets | $14.15M | $13.18M | $6.20M | $6.38M | $8.06M | $7.79M | $9.64M | $10.53M | $10.88M | $9.00M |
| Current Liabilities | $8.81M | $6.69M | $7.95M | $6.46M | $5.62M | $2.78M | $3.32M | $3.71M | $3.93M | $3.01M |
| Long-term Debt | $500.0K | $500.0K | $500.0K | $500.0K | $500.0K | $500.0K | $500.0K | $500.0K | $500.0K | $500.0K |
| Total Liabilities | $10.71M | $8.54M | $9.62M | $8.28M | $7.65M | $5.19M | $6.98M | $7.99M | $8.31M | $7.43M |
| Stockholders' Equity | $3.45M | $4.65M | ($3.42M) | ($1.91M) | $415.6K | $2.60M | $2.67M | $2.54M | $2.57M | $1.57M |
| Retained Earnings | ($32.53M) | ($30.70M) | ($32.54M) | ($29.09M) | ($23.75M) | ($21.56M) | ($19.78M) | ($19.06M) | ($17.75M) | ($16.03M) |
Cash Flow
| Line item | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | $362.3K | - | - | - | $464.6K | - | - | - | ($1.93M) | - |
| Investing Cash Flow | ($3.28M) | - | - | - | $2.0K | - | - | - | ($987.0K) | - |
| Financing Cash Flow | $587.5K | - | - | - | $152.3K | - | - | - | $2.83M | - |
| CapEx | $138.6K | - | - | - | - | - | - | - | $987.0K | - |
| Free Cash Flow | $223.7K | - | - | - | - | - | - | - | ($2.92M) | - |
Ratios
| Metric | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Profitability | ||||||||||
| Gross margin | 50.3% | - | - | - | 98.8% | - | - | - | - | - |
| Operating margin | -16.7% | - | -224.7% | -240.2% | -100.2% | - | -57.6% | -97.4% | -56.9% | - |
| EBITDA margin | -15.5% | - | -219.4% | -235.7% | -96.6% | - | -56.6% | -92.8% | -52.7% | - |
| Net margin | -35.1% | - | -254.3% | -291.0% | -129.4% | - | -57.2% | -95.9% | -65.3% | - |
| Free cash flow margin | 4.3% | - | - | - | - | - | - | - | -192.4% | - |
| FCF / Net income | -0.12 | - | - | - | - | - | - | - | 2.95 | - |
| R&D / Revenue | - | - | - | - | - | - | - | - | - | - |
| SG&A / Revenue | 46.8% | - | 164.5% | 134.0% | 145.7% | - | 122.0% | 168.1% | 131.8% | - |
| Effective tax rate | - | - | - | - | - | - | - | - | - | - |
| Return on assets | -12.9% | - | -55.7% | -83.7% | -27.2% | - | -7.5% | -12.5% | -9.1% | - |
| Return on equity | -53.0% | - | 100.8% | 280.3% | -527.2% | - | -27.0% | -51.8% | -38.5% | - |
| Return on invested capital | - | - | - | - | -146.5% | - | -18.1% | - | - | - |
| Liquidity | ||||||||||
| Current ratio | 0.89 | 1.03 | 0.08 | 0.14 | 0.28 | 0.31 | 0.41 | 0.45 | 0.43 | 0.55 |
| Quick ratio | 0.87 | 1.02 | 0.06 | 0.11 | 0.24 | 0.25 | 0.34 | 0.37 | 0.36 | 0.50 |
| Cash ratio | 0.03 | 0.39 | 0.01 | 0.01 | 0.14 | 0.06 | 0.03 | 0.17 | 0.02 | 0.22 |
| Leverage | ||||||||||
| Debt / Equity | 0.15 | 0.11 | -0.15 | -0.26 | 1.20 | 0.19 | 0.19 | 0.20 | 0.19 | 0.32 |
| Debt / Assets | 0.04 | 0.04 | 0.08 | 0.08 | 0.06 | 0.06 | 0.05 | 0.05 | 0.05 | 0.06 |
| Debt / EBITDA | - | - | - | - | - | - | - | - | - | - |
| Interest coverage | -40.2x | - | -5.4x | -6.6x | -9.4x | - | -96.4x | -14.2x | -6.4x | - |
| Equity multiplier | 4.11 | 2.84 | -1.81 | -3.35 | 19.41 | 2.99 | 3.62 | 4.14 | 4.23 | 5.72 |
| Liabilities / Assets | 0.76 | 0.65 | 1.55 | 1.30 | 0.95 | 0.67 | 0.72 | 0.76 | 0.76 | 0.83 |
| Efficiency | ||||||||||
| Asset turnover | 0.37 | - | 0.22 | 0.29 | 0.21 | - | 0.13 | 0.13 | 0.14 | - |
| Inventory turnover | 21.74 | - | - | - | 0.10 | - | - | - | - | - |
| Days sales outstanding | 85d | - | 40d | 14d | 15d | - | 22d | 18d | 46d | - |
| Days inventory outstanding | 17d | - | - | - | 3647d | - | - | - | - | - |
| Days payable outstanding | 92d | - | - | - | 4829d | - | - | - | - | - |
| Cash conversion cycle | 11d | - | - | - | -1167d | - | - | - | - | - |
| Valuation | ||||||||||
| P / E | - | - | - | - | - | - | - | - | - | - |
| P / B | - | - | - | - | 41.0x | - | 2.7x | 7.5x | 0.8x | - |
| P / S | - | - | 9.1x | 6.4x | 10.1x | - | 5.7x | 13.9x | 1.4x | - |
| EV / EBITDA | - | - | - | - | - | - | - | - | - | - |
| Growth | ||||||||||
| Revenue growth (YoY) | 207.8% | - | 7.8% | 33.6% | 11.5% | - | -16.9% | -9.6% | 101.6% | - |
| Revenue CAGR (3y) | 90.6% | - | 25.4% | 32.5% | - | - | - | - | - | - |
| Revenue CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| Gross profit growth (YoY) | 56.6% | - | - | - | - | - | - | - | - | - |
| Operating income growth (YoY) | 48.6% | - | -320.6% | -229.5% | -96.6% | - | 1.1% | -11.5% | -50.1% | - |
| Net income growth (YoY) | 16.6% | - | -379.3% | -305.6% | -121.2% | - | 3.9% | -1.8% | -2.7% | - |
| EPS growth (YoY) | - | - | -126.7% | -139.6% | 21.7% | - | -400.0% | -380.0% | -650.0% | - |
| EPS CAGR (3y) | - | - | - | - | - | - | - | - | - | - |
| EPS CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| FCF growth (YoY) | - | - | - | - | - | - | - | - | -359.5% | - |
| FCF CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| Book value growth (YoY) | 729.0% | 78.5% | - | - | -83.8% | 65.4% | 70.4% | 11.6% | -22.6% | -63.3% |
Sales by segment
From XBRL dimensional facts in the 10-K period ending 2025-12-31.
Product / service
$8.09M totalStores$5.95M · 73.5%
License Income$1.10M · 13.6%
Service Income Related Party$929.0K · 11.5%
Wholesale And Online$113.6K · 1.4%
Geographic
$8.09M totalNorth America$8.09M · 100.0%
Peer comparison
Same SIC group: Retail-Eating Places
Comparing Reborn Coffee against the 5 most active filers in the same SIC group.