Reborn Coffee, Inc. (REBN) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 | Q1'22 | Q4'21 | Q3'21 | Q2'21 |
|---|
| Total Current Assets | 7.82M | 6.88M | 667.12K | 886.64K | 1.56M | 862.75K | 1.37M | 1.66M | 1.69M | 765.42K | 1.82M | 1.75M | 2.36M | 3.63M | 5.09M | 474.21K | 477.92K | 1.19M | 1.06M | 291.15K |
| Cash & Short-Term Investments | 266.38K | 2.59M | 44.05K | 77.87K | 777.12K | 158.22K | 105.86K | 617.05K | 70.25K | 164.3K | 363.95K | 337.49K | 873.1K | 3.02M | 4.73M | 149.82K | 183.19K | 905.05K | 874.82K | 139.64K |
| Cash Only | 266.38K | 2.59M | 44.05K | 77.87K | 777.12K | 158.22K | 105.86K | 617.05K | 70.25K | 164.3K | 363.95K | 337.49K | 873.1K | 3.02M | 4.73M | 149.82K | 183.19K | 905.05K | 874.82K | 139.64K |
| Short-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accounts Receivable | 6.77M | 3.68M | 147.46K | 68.11K | 69.29K | 67.31K | 76.81K | 67.22K | 192.72K | 56.94K | 13.81K | 2.29K | 3.7K | 780 | 350 | 1.29K | 1.27K | 0 | 8.27K | 4.12K |
| Days Sales Outstanding | 90.21 | 54.79 | 7.31 | 3.41 | 3.63 | 3.73 | 5.26 | 8.62 | 7.48 | 1.81 | 0.49 | 0.18 | 0.18 | 0.06 | 0.09 | 0.15 | 0.15 | - | 0.83 | 0.76 |
| Inventory | 119.21K | 58.44K | 200.66K | 200.66K | 203.08K | 169.62K | 251.6K | 267.93K | 266.7K | 185.06K | 166.28K | 124.84K | 123.74K | 132.34K | 102.98K | 102.98K | 73.29K | 88.88K | 22.3K | 22.52K |
| Days Inventory Outstanding | 2.39 | 8.43 | 25.71 | 43.7 | 18.14 | 19.92 | 53.43 | 60.35 | 53.9 | 28.1 | 29.51 | 21.38 | 31.18 | 36.96 | 38.31 | 28.2 | 24.95 | 4.94 | 6.79 | 14.42 |
| Other Current Assets | 665.28K | 550K | 274.95K | 540K | 507.47K | 467.61K | 934.3K | 704.96K | 1.16M | 359.12K | 1.27M | 1.28M | 1.36M | 477.85K | 256.19K | 220.11K | 0 | 0 | 0 | 0 |
| Total Non-Current Assets | 6.33M | 6.3M | 5.53M | 5.49M | 6.51M | 6.93M | 8.27M | 8.87M | 9.19M | 8.49M | 6.62M | 10.31M | 5.81M | 4.83M | 4.06M | 4.12M | 4.12M | 3.58M | 3.44M | 3.34M |
| Property, Plant & Equipment | 4.81M | 5.06M | 5.34M | 5.3M | 6.31M | 6.73M | 7.94M | 8.22M | 8.77M | 8.06M | 6.58M | 10.07M | 5.57M | 4.59M | 4.06M | 4.12M | 4.12M | 3.58M | 3.44M | 3.34M |
| Fixed Asset Turnover | 1.06x | 0.62x | 0.26x | 0.32x | 0.26x | 0.24x | 0.16x | 0.16x | 0.18x | 0.25x | 0.18x | 0.19x | 0.22x | 0.20x | 0.20x | 0.19x | 0.20x | 0.20x | 0.20x | 0.15x |
| Goodwill | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Long-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1M | 0 |
| Other Non-Current Assets | 1.52M | 1.25M | 193.19K | 193.19K | 193.19K | 193.19K | 328.63K | 648.94K | 419.48K | 425.71K | 45.98K | 235.16K | 235.16K | 235.16K | 0 | 0 | 0 | 0 | -1M | 0 |
| Total Assets | 14.15M | 13.18M | 6.2M | 6.38M | 8.06M | 7.79M | 9.64M | 10.53M | 10.88M | 9.25M | 8.44M | 12.06M | 8.16M | 8.46M | 9.15M | 4.59M | 4.6M | 4.76M | 4.5M | 3.63M |
| Asset Turnover | 0.38x | 0.33x | 0.22x | 0.25x | 0.21x | 0.20x | 0.12x | 0.13x | 0.15x | 0.20x | 0.15x | 0.15x | 0.14x | 0.10x | 0.12x | 0.17x | 0.16x | 0.15x | 0.17x | 0.14x |
| Asset Growth % | 75.48% | 69.22% | -35.71% | -39.42% | -25.88% | -15.81% | 14.22% | -12.68% | 33.26% | 9.4% | -7.76% | 162.52% | 77.68% | 77.55% | 103.22% | 26.36% | - | 141.07% | - | - |
| Total Current Liabilities | 8.81M | 6.69M | 7.95M | 6.46M | 5.62M | 2.78M | 3.32M | 3.71M | 3.93M | 3.82M | 2.57M | 2.76M | 1.28M | 1.07M | 1.06M | 1.63M | 957.59K | 913.47K | 886.28K | 1.95M |
| Accounts Payable | 1.7M | 561.46K | 895.74K | 750.82K | 268.91K | 558.44K | 528.69K | 464K | 513.01K | 632.75K | 298.28K | 293.91K | 120.82K | 87.81K | 20.98K | 158 | 42.25K | 45.75K | 28.86K | 122.83K |
| Days Payables Outstanding | 30.36 | 47.44 | 105.47 | 110.37 | 40.28 | 51.4 | 102.09 | 110.29 | 136.7 | 74.47 | 60.04 | 35.66 | 25.4 | 17.09 | 3.93 | 6.78 | 13.54 | 3.31 | 22.98 | 78.61 |
| Short-Term Debt | 4.49M | 3.77M | 1.89M | 1.4M | 880.56K | 605.93K | 960.72K | 1.57M | 1.71M | 1.58M | 1.22M | 2.08M | 867.39K | 120.4K | 780.6K | 800.77K | 101.22K | 164.77K | 282.07K | 1.35M |
| Deferred Revenue (Current) | 0 | 0 | 70K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Current Liabilities | 550.83K | 503.24K | 3.77M | 2.99M | 3.08M | 0 | 0 | 0 | 0 | 0 | 0 | -840.59K | -753.5K | 0 | -654.14K | 0 | 0 | 0 | 0 | 0 |
| Current Ratio | 0.89x | 1.03x | 0.08x | 0.14x | 0.28x | 0.31x | 0.41x | 0.45x | 0.43x | 0.20x | 0.71x | 0.63x | 1.84x | 3.40x | 4.82x | 0.29x | 0.50x | 1.30x | 1.20x | 0.15x |
| Quick Ratio | 0.87x | 1.02x | 0.06x | 0.11x | 0.24x | 0.25x | 0.34x | 0.37x | 0.36x | 0.15x | 0.64x | 0.59x | 1.74x | 3.28x | 4.72x | 0.23x | 0.42x | 1.20x | 1.17x | 0.14x |
| Cash Conversion Cycle | 62.24 | 15.79 | -72.45 | -63.26 | -18.5 | -27.76 | -43.4 | -41.32 | -75.32 | -44.56 | -30.03 | -14.11 | 5.96 | 19.93 | 34.47 | 21.56 | 11.56 | - | -15.36 | -63.43 |
| Total Non-Current Liabilities | 1.89M | 1.85M | 1.67M | 1.82M | 2.03M | 2.4M | 3.65M | 4.27M | 4.38M | 4.58M | 4.31M | 7.02M | 3.56M | 3.1M | 2.89M | 3.04M | 3M | 2.65M | 2.67M | 2.37M |
| Long-Term Debt | 476.37K | 495.66K | 1.67M | 496.25K | 496.25K | 496.25K | 494.39K | 856.68K | 844.91K | 856.68K | 557.65K | 3.48M | 569.61K | 574.87K | 631.18K | 617.21K | 617.41K | 640.06K | 686.19K | 363.74K |
| Capital Lease Obligations | 1.42M | 1.35M | 1.17M | 1.32M | 1.54M | 1.91M | 3.16M | 3.42M | 3.54M | 3.73M | 3.75M | 3.54M | 2.99M | 2.53M | 2.26M | 2.43M | 2.39M | 2.01M | 1.98M | 2M |
| Deferred Tax Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 0 | 0 | -1.17M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total Liabilities | 10.71M | 8.54M | 9.62M | 8.28M | 7.65M | 5.19M | 6.98M | 7.99M | 8.31M | 8.41M | 6.88M | 9.78M | 4.84M | 4.17M | 3.95M | 4.67M | 3.96M | 3.57M | 3.56M | 4.32M |
| Total Debt | 7.19M | 6.5M | 5.52M | 4.07M | 3.76M | 3.85M | 5.62M | 6.86M | 7.07M | 7.16M | 6.4M | 9.94M | 5.18M | 3.85M | 4.33M | 4.5M | 3.75M | 3.39M | 3.44M | 4.12M |
| Net Debt | 6.92M | 3.91M | 5.48M | 3.99M | 2.98M | 3.69M | 5.51M | 6.24M | 7M | 7M | 6.04M | 9.6M | 4.31M | 831.12K | -403.17K | 4.35M | 3.57M | 2.49M | 2.57M | 3.98M |
| Debt / Equity | 2.09x | 1.40x | - | - | 9.04x | 1.48x | 2.11x | 2.70x | 2.75x | 8.46x | 4.09x | 4.36x | 1.56x | 0.90x | 0.83x | - | 5.92x | 2.83x | 3.64x | - |
| Debt / EBITDA | - | 1.81x | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Net Debt / EBITDA | - | 1.09x | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Interest Coverage | -2.55x | 9.69x | -5.08x | -6.97x | -11.09x | -26.24x | -94.67x | -173.83x | -6.35x | -220.14x | -38.99x | -12.73x | -78.01x | - | -36.66x | -90.91x | -117.22x | -183.36x | -338.87x | -804.46x |
| Total Equity | 3.45M | 4.65M | -3.42M | -1.91M | 415.58K | 2.6M | 2.67M | 2.54M | 2.57M | 846.41K | 1.56M | 2.28M | 3.32M | 4.29M | 5.2M | -78.97K | 633.18K | 1.2M | 946.62K | -684.06K |
| Equity Growth % | 729.01% | 78.5% | -228.34% | -174.92% | -83.84% | 207.51% | 70.39% | 11.58% | -22.61% | -80.25% | -69.93% | 2985.74% | 424.71% | 257.72% | 449.65% | 88.46% | 184.16% | 259.26% | - | - |
| Book Value per Share | 0.65 | 0.88 | -0.68 | -0.41 | 0.14 | 0.90 | 1.10 | 0.93 | 1.55 | 0.45 | 0.95 | 1.38 | 2.18 | 2.61 | 0.45 | -0.01 | 0.05 | 0.10 | 0.08 | -0.06 |
| Total Shareholders' Equity | 2.98M | 4.51M | -3.42M | -1.91M | 415.58K | 2.6M | 2.67M | 2.54M | 2.57M | 846.41K | 1.56M | 2.28M | 3.32M | 4.29M | 5.2M | -78.97K | 633.18K | 1.2M | 946.62K | -684.06K |
| Common Stock | 821 | 785 | 1.46M | 1.15M | 1.47M | 1.47M | 334 | 324 | 285 | 1.49K | 1.32K | 1.32K | 1.32K | 1.32K | 1.31K | 1.17K | 1.16K | 1.16K | 112.86K | 103.82K |
| Retained Earnings | -32.53M | -30.7M | -32.54M | -29.09M | -23.75M | -21.56M | -19.78M | -19.06M | -17.75M | -16.76M | -15.04M | -14.29M | -13M | -12.03M | -10.9M | -9.98M | -9.04M | -8.48M | -7.61M | -5.67M |
| Treasury Stock | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated OCI | 0 | 850K | 71.4K | 78.7K | 25.07K | 21.09K | -33.22K | 3.44K | 15.48K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -1M | -51.25K |
| Minority Interest | 468.48K | 134.15K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |