$KAVL

Kaival Brands Innovations Group, Inc.

CIK:0001762239|SEC Filings

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Jul. 31, 2026	Jul. 31, 2025	Jul. 31, 2026	Jul. 31, 2025
Revenues
Revenues, net				$ 46,755
Royalty revenue	55,254	142,425	185,722	345,318
Total revenues, net	55,254	142,425	185,722	392,073
Operating expenses
General and administrative expenses	314,422	700,944	1,640,221	6,310,660
Loss on ROU asset				707,626
Total operating expenses	314,422	700,944	1,640,221	7,018,286
Other income (expense)
Loss on disposal of furniture and equipment				(1,798)
Interest income (expense), net	15,300	(836)	15,300	(9,019)
Total other income (expense)	15,300	(836)	15,300	(10,817)
Loss before income taxes provision	(243,868)	(559,355)	(1,439,199)	(6,637,030)
Benefit from (provision for) income taxes				18,942
Net loss	(243,868)	(559,355)	(1,439,199)	(6,618,088)
Preferred stock dividend				(22,500)
Net loss attributable to common shareholder	$ (243,868)	$ (559,355)	$ (1,439,199)	$ (6,640,588)
Earnings Per Share, Diluted	$ (0.02)	$ (0.05)	$ (0.10)	$ (0.61)
Weighted Average Number of Shares Outstanding, Diluted	15,136,867	11,542,302	14,070,627	10,855,306

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Jul. 31, 2026	Jul. 31, 2025
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (1,439,199)	$ (6,618,088)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Credit loss expense	94,300
Stock based compensation	30,230	2,873,750
Depreciation and amortization		590,154
Make-whole provision		39,283
Loss on ROU Asset		707,626
Loss on disposal of furniture and equipment		1,798
Stock options expense	49,152	36,192
ROU operating lease expense		102,410
Changes in current assets and liabilities:
Accounts receivable	(15,254)	143,571
Prepaid expenses	6,600	322,229
Accounts payable	32,843	140,579
Accounts payable - related party	5,000	(71,683)
Accrued expenses	(65,000)	(189,821)
Accretion of discount on note receivable	(15,300)
Operating lease obligations		(98,758)
Net cash used in operating activities	(1,316,628)	(2,020,758)
CASH FLOWS FROM INVESTING ACTIVITIES
Notes receivable	(100,000)
Net cash used in investing activities	(100,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of common stock	1,015,443
Payments on loans payable		(207,616)
Payment on preferred dividends		(405,000)
Net cash provided by (used in) financing activities	1,015,443	(612,616)
Net change in cash	(401,185)	(2,633,374)
Beginning cash balance	534,406	3,902,300
Ending cash balance	133,221	1,268,926
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Interest paid		9,019
Income taxes paid
NON-CASH TRANSACTIONS
Common shares canceled	2,950
Equity securities received as consideration on note receivable	21,000
Preferred stock dividend		$ 22,500

Consolidated Balance Sheets (Unaudited) - USD ($)	Jul. 31, 2026	Oct. 31, 2025
CURRENT ASSETS
Cash	$ 133,221	$ 534,406
Accounts receivable	135,254	120,000
Prepaid expenses	8,250	14,850
Total current assets	276,725	669,256
Equity investment	21,000
TOTAL ASSETS	297,725	669,256
CURRENT LIABILITIES
Accounts payable	382,132	349,289
Accounts payable - related party	55,000	50,000
Accrued expenses	105,000	170,000
Total current liabilities	542,132	569,289
TOTAL LIABILITIES	542,132	569,289
STOCKHOLDERS’ EQUITY (DEFICIT)
Common stock ($.001 par value, 1,000,000,000 shares authorized, 19,535,402 and 11,593,402 shares issued and outstanding as of July 31, 2026 and October 31, 2025, respectively)	19,535	11,593
Additional paid-in capital	55,267,472	54,180,589
Accumulated deficit	(55,532,314)	(54,093,115)
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)	(244,407)	99,967
TOTAL LIABILITIES & STOCKHOLDERS’ EQUITY	297,725	669,256
Series A Preferred Stock [Member]
STOCKHOLDERS’ EQUITY (DEFICIT)
Preferred stock value
Series B Preferred Stock [Member]
STOCKHOLDERS’ EQUITY (DEFICIT)
Preferred stock value	$ 900	$ 900