$AREB

AMERICAN REBEL HOLDINGS INC

CIK:0001648087|SEC Filings

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Income Statement [Abstract]
Revenue	$ 1,986,066	$ 2,842,596	$ 3,971,257	$ 5,353,920
Cost of goods sold	2,142,041	2,873,969	4,521,277	5,096,240
Gross margin	(155,975)	(31,373)	(550,020)	257,680
Expenses:
Consulting/payroll and other costs	1,070,582	973,753	2,152,451	1,712,730
Compensation expense – officers – deferred comp – related party	62,500	164,063	125,000	328,126
Rental expense, warehousing, outlet expense	36,978	48,253	82,666	105,366
Product development costs	6,700	648,357	12,206	741,824
Marketing and brand development costs	1,239,707	970,806	2,499,505	1,666,297
Administrative and other	2,033,426	1,324,575	3,202,608	2,795,160
Depreciation and amortization expense	124,201	37,100	248,685	72,875
Total operating expenses	4,574,094	4,166,907	8,323,121	7,422,378
Operating loss	(4,730,069)	(4,198,280)	(8,873,141)	(7,164,698)
Other income (expense)
Interest expense	(738,328)	(430,183)	(2,084,210)	(1,154,126)
Interest income	103	855	233	1,119
Other income			6,500	18,000
Loss on debt extinguishment	(171,755)	(11,817,991)	(1,075,328)	(12,317,785)
Remeasurement and loss on settlement of liabilities	(328,150)	(1,692,144)	(783,868)	(2,579,509)
Net income (loss) before income tax provision	(5,968,199)	(18,137,743)	(12,809,814)	(23,196,999)
Provision for income tax
Loss on equity method investments	(12,618)		(25,234)
Net income (loss)	(5,980,817)	(18,137,743)	(12,835,048)	(23,196,999)
Less: net income (loss) attributable to noncontrolling interest	(12,808)		(13,575)
Net income (loss) attributable to American Rebel Holdings, Inc.	(5,968,009)	(18,137,743)	(12,821,473)	(23,196,999)
Series E preferred stock dividends	(14,000)		(133,000)
Net income (loss) attributable to common stockholders	$ (5,982,009)	$ (18,137,743)	$ (12,954,473)	$ (23,196,999)
Basic income (loss) per share	$ (0.59)	$ (213,385.21)	$ (2.52)	$ (286,382.70)
Diluted income (loss) per share	$ (0.59)	$ (213,385.21)	$ (2.52)	$ (286,382.70)
Weighted average common shares outstanding - basic	10,131,534	85	5,143,420	81
Weighted average common shares outstanding - diluted	10,131,534	85	5,143,420	81

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 30, 2026	Mar. 31, 2026	Jun. 30, 2025	Mar. 31, 2025	Jun. 30, 2026	Jun. 30, 2025	Dec. 31, 2025
CASH FLOW FROM OPERATING ACTIVITIES:
Net loss	$ (5,980,817)	$ (6,854,231)	$ (18,137,743)	$ (5,059,256)	$ (12,835,048)	$ (23,196,999)
Depreciation and amortization					248,685	72,875
Non-cash, in-kind interest					1,922,818	984,576
Deferred compensation in connection with Series A preferred shares					125,000	328,126
Loss on debt extinguishment	171,755		11,817,991		1,075,328	12,317,785
Loss on remeasurement and settlement of liabilities					783,868	2,579,509
Loss on equity method investments					25,234
Adjustments to reconcile net loss to cash (used in) operating activities:
Accounts receivable					345,953	(338,073)
Prepaid expense and other					810,893	(1,114,045)
Inventory					968,787	929,010
Lease deposits and other					(109,392)	(19,266)
Accounts payable					3,002,752	4,011,646
Accrued expenses					1,124,001	140,489
Accrued interest					(371,253)
Deferred revenue					35,443	45,479
Right-of-use lease liabilities					(16,982)	(100,774)
Net Cash Used in Operating Activities					(2,863,913)	(3,359,662)
CASH FLOW FROM INVESTING ACTIVITIES:
Purchase of property and equipment						(42,272)
Net Cash Provided by (Used in) Investing Activities						(42,272)
CASH FLOW FROM FINANCING ACTIVITIES:
Offering costs paid					(30,000)	(380,251)
Proceeds from loans - officer - related party					8,011	7,745
Proceeds from working capital loans, net					1,223,690	6,639,026
Repayments of working capital loans, net					(413,971)	(180,320)
Origination fees paid						(39,600)
Payments on line of credit						(350,000)
Proceeds from issuance of Series D preferred stock					525,000
Proceeds from issuance of Common stock						2,500,000
Net Cash Provided by Financing Activities					1,312,730	8,196,600
CHANGE IN CASH, CASH EQUIVALENTS, AND RESTRICTED CASH					(1,551,183)	4,794,666
CASH, CASH EQUIVALENTS, AND RESTRICTED CASH AT BEGINNING OF PERIOD		$ 2,772,087		$ 287,546	2,772,087	287,546	$ 287,546
CASH AND CASH EQUIVALENTS AT END OF PERIOD	96,455		457,212		96,455	457,212	$ 2,772,087
RESTRICTED CASH AT END OF PERIOD	1,124,449		4,625,000		1,124,449	4,625,000
TOTAL CASH, CASH EQUIVALENTS, AND RESTRICTED CASH AT END OF PERIOD	$ 1,220,904		$ 5,082,212		1,220,904	5,082,212
Cash paid for:
Interest					84,425	155,148
Income taxes
Non-cash operating activities:
Prepaid expenses paid for with issuance of Company stock					814,630	1,410,000
Liabilities settled with issuance of Company stock					1,279,042
Non-cash financing activities:
Debt converted to Company stock					$ 7,247,865

Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2026	Dec. 31, 2025
CURRENT ASSETS:
Cash and cash equivalents	$ 96,455	$ 147,586
Accounts receivable, net	603,562	949,515
Prepaid expense	1,116,674	1,792,567
Inventory	1,786,533	2,755,320
Total Current Assets	3,603,224	5,644,988
Property and Equipment, net	14,122,057	14,345,741
OTHER NON-CURRENT ASSETS:
Restricted cash	1,124,449	2,624,501
Lease deposits and other	169,122	59,730
Investments	6,474,616	6,499,851
Right-of-use lease assets	1,826,063	2,248,784
Intangible assets, net	375,000	400,000
Total Other Assets	9,969,250	11,832,866
TOTAL ASSETS	27,694,531	31,823,595
CURRENT LIABILITIES:
Accounts payable and other payables	4,828,331	3,502,362
Accrued expense and other	1,846,325	722,324
Accrued interest	183,122	554,375
Deferred revenue	405,050	369,607
Right-of-use lease liability, current	739,411	797,447
Total Current Liabilities	23,026,869	25,966,301
Right-of-use lease liability, long-term	1,093,856	1,475,523
TOTAL LIABILITIES	24,120,725	27,441,824
STOCKHOLDERS’ EQUITY:
Common stock, $0.001 par value; 600,000,000 shares authorized; 21,004,164 and 3,362 issued and outstanding at June 30, 2026 and December 31, 2025, respectively	21,004	3
Additional paid in capital	115,932,812	103,791,736
Noncontrolling interest in American Rebel Licensing NIL I, Inc.	(13,575)
Accumulated deficit	(112,367,197)	(99,411,489)
TOTAL STOCKHOLDERS’ EQUITY	3,573,806	4,381,771
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	27,694,531	31,823,595
Series A Preferred Stock [Member]
STOCKHOLDERS’ EQUITY:
Preferred Shares, value	123	123
Series B Preferred Stock [Member]
STOCKHOLDERS’ EQUITY:
Preferred Shares, value	75	75
Series C Preferred Stock [Member]
STOCKHOLDERS’ EQUITY:
Preferred Shares, value
Series D Preferred Stock [Member]
STOCKHOLDERS’ EQUITY:
Preferred Shares, value	564	1,321
Series E Preferred Stock [Member]
STOCKHOLDERS’ EQUITY:
Preferred Shares, value		2
Officer [Member]
CURRENT LIABILITIES:
Loan	11,811	3,800
Nonrelated Party [Member]
CURRENT LIABILITIES:
Loan	14,612,819	19,616,386
Director [Member]
CURRENT LIABILITIES:
Loan	$ 400,000	$ 400,000