$CABR

Caring Brands, Inc.

CIK:0002020737|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

$ 1,587

$ 3,056

Cost of revenue

722

1,400

Gross profit

865

1,656

Selling, general and administrative expenses

26,187

21,331

114,723

51,490

Payroll expense

414,186

489,114

1,514,886

856,147

Professional service fees

198,364

75,003

730,627

142,945

Depreciation and amortization

75,000

150,000

Total operating expenses

638,737

660,448

2,360,236

1,200,582

Operating loss

(638,737)

(659,583)

(2,360,236)

(1,198,926)

Other income (loss)

(1,000)

Interest income (expense), net

(39)

(287,028)

(427)

Total other income (expense)

(1,000)

(286,966)

(427)

Net loss

(638,726)

(660,583)

(2,647,202)

(1,199,353)

Accretion to redeemable preferred equity

217,753

2,062,360

Dividends on Series A preferred stock

78,540

88,508

Net Loss attributable to common stockholders

$ (935,019)

$ (660,583)

$ (4,798,070)

$ (1,199,353)

Net loss per share attributable to common stockholders - basic

$ (0.10)

$ (0.05)

$ (0.41)

$ (0.09)

Net loss per share attributable to common stockholders - diluted

$ (0.10)

$ (0.05)

$ (0.41)

$ (0.09)

Weighted average shares outstanding - basic

8,994,253

13,336,471

11,705,727

^[1]

13,276,331

^[1]

Weighted average shares outstanding - diluted

8,994,253

13,336,471

11,705,727

^[1]

13,276,331

^[1]

[1]	Due to the anti-dilutive effect, the computation of basic and diluted EPS did not include the shares underlying the exercise of warrants, options, RSUs and Series A preferred stock as the Company had a net loss for the three and six months ended June 30, 2026 and 2025.

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025
Cash flows from operating activities:
Net loss	$ (2,647,202)	$ (1,199,353)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization		150,000
Amortization of debt discounts	141,350
Stock-based compensation	1,036,496
Stock-based compensation loss on stock repurchased from related parties	137,500
Shares issued for services		607,000
Changes in operating assets and liabilities:
Inventory, net		642
Prepaid expenses and other current assets	48,328	(4,891)
Accounts payable	123,454	6,935
Accrued expenses and other current liabilities	146,207	(11,438)
Net cash used in operating activities	(1,013,867)	(451,105)
Cash flows from financing activities:
Related party loan payable		50,000
Proceeds from shares		6,000
Proceeds from PIPE financing, net	3,870,000
Advance for repurchase of common stock	(150,000)
Repurchase of common stock	(3,075,000)
Net cash provided by financing activities	645,000	56,000
Net decrease in cash and cash equivalents	(368,867)	(395,105)
Cash and cash equivalents, beginning of period	2,189,232	468,998
Cash and cash equivalents, end of period	1,820,365	73,893
Supplemental disclosure of non-cash investing and financing activities:
Common stock sold on subscription		1,600
Share issued for common stock payable	60,000
Share issued for debt conversion	350,367
Accretion of Series A preferred stock to redemption value	2,062,360
Dividends accrued on Series A Convertible Preferred Stock	$ 88,508

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2026	Dec. 31, 2025
CURRENT ASSETS
Cash and cash equivalents	$ 1,820,365	$ 2,189,232
Inventory, net	12,807	12,807
Prepaid expenses and other current assets	76,451	124,779
TOTAL CURRENT ASSETS	1,909,623	2,326,818
TOTAL ASSETS	1,909,623	2,326,818
CURRENT LIABILITIES
Accounts payable	293,805	170,351
Accrued expenses and other current liabilities	90,841	6,493
TOTAL CURRENT LIABILITIES	384,646	176,844
NON CURRENT LIABILITIES
Long-term debt, net		58,650
TOTAL NON CURRENT LIABILITIES		58,650
TOTAL LIABILITIES	384,646	235,494
COMMITMENTS AND CONTINGENCIES (Note 8)
MEZZANINE EQUITY
Series A Convertible Redeemable preferred stock, $0.001 par value, 4,500 shares and 0 shares authorized as of June 30, 2026 and December 31, 2025, respectively, 4,233 shares and 0 shares issued and outstanding as of June 30, 2026 and December 31, 2025, respectively	4,232,686
TOTAL MEZZANINE EQUITY	4,232,686
STOCKHOLDERS’ EQUITY (DEFICIT)
Preferred stock, par value of $0.001 per share; 1,000,000 shares authorized, no shares issued and outstanding as of June 30, 2026 and December 31, 2025
Common stock, par value of $0.001 per share; 100,000,000 shares authorized as of June 30, 2026 and December 31, 2025; 9,091,506, and 14,761,925 shares issued and outstanding as of June 30, 2026 and December 31, 2025, respectively *	9,092	14,762
Additional paid-in capital	6,963,403	9,135,341
Common stock payable	258,780	83,003
Subscription receivable	(800)	(800)
Receivable from related party for stock repurchase	(150,000)
Accumulated deficit	(9,788,184)	(7,140,982)
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)	(2,707,709)	2,091,324
TOTAL LIABILITIES, MEZZANINE EQUITY AND STOCKHOLDERS’ EQUITY (DEFICIT)	$ 1,909,623	$ 2,326,818