JFB Construction Holdings

CIK:0002024306|SEC Filings

CONSOLIDATED STATEMENTS OF INCOME (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
CONSOLIDATED STATEMENTS OF INCOME (Unaudited) - USD ($)	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Sales			$ 21,755,315	$ 9,598,801
Cost of Goods Sold			19,127,184	7,871,900
Gross Profit (Loss)	$ 1,333,599	$ 257,535	2,628,131	1,726,901
Operating Expenses
Selling & Marketing Expenses	2,030,309	457,702	3,222,719	569,786
General & Administrative Expenses	3,261,027	2,157,263	6,629,071	3,442,970
Rent expense-related party	86,580	54,406	167,819	90,190
Depreciation and amortization expense	38,238	62,978	120,289	125,956
Total Operating Expense	5,416,154	2,732,349	10,139,898	4,228,902
Income (loss) From Operations	(4,082,555)	(2,474,814)	(7,511,767)	(2,502,001)
OTHER INCOME (EXPENSE)
Other Income (Expense)	(390)	39,138	(1,014)	49,138
Interest Income	76,492	66,422	248,712	113,916
TOTAL OTHER INCOME	76,102	105,560	247,698	163,054
NET INCOME (LOSS)	$ (4,006,453)	$ (2,369,254)	$ (7,264,069)	$ (2,338,947)
Earnings (Loss) Per Share
Basic Common Share	$ (0.23)	$ (0.13)	$ (0.47)	$ (0.13)
Diluted Common Share	$ (0.23)	$ (0.13)	$ (0.47)	$ (0.13)
Weighted- Average Common Shares Outstanding, Basic	17,145,064	18,547,348	15,563,966	17,902,258
Weighted- Average Common Shares Outstanding, Diluted	17,145,064	18,547,348	15,563,966	17,902,258
Non-related Party
Sales	$ 2,227,911	$ 2,668,175	$ 12,698,490	$ 8,582,038
Cost of Goods Sold	1,417,621	2,546,324	10,715,384	6,990,821
Related Party
Sales	6,843,815	1,016,763	9,056,825	1,016,763
Cost of Goods Sold	$ 6,320,506	$ 881,079	$ 8,411,800	$ 881,079

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025
CASH FLOWS FROM OPERATING ACTIVITIES
Net Income (Loss)	$ (7,264,069)	$ (2,338,947)
Adjustments to reconcile Net Income (Loss) to Net Cash provided by operations:
Depreciation Expense	120,289	125,956
Bad Debt Expense	110,444
Loss on Conversion of Preferred Stock	230
(Gain) loss on sale of fixed asset		(10,000)
Shares Issued for Services	2,722,871	910,608
Changes in assets and Liabilities (increase) decrease in :
Contracts Receivable	1,596,492	(228,010)
Other Assets	50,000	177,774
Contract Assets	(1,764,246)	(72,757)
Prepaid Expenses	25,448	(235,876)
Lease Liabilities, net	22,000	10,265
Accounts Payable	1,767,463	(465,502)
Accrued Expenses	175,502	13,198
Contract Liabilities	1,206,382
CASH PROVIDED BY OPERATING ACTIVITIES	(1,231,194)	(2,113,291)
CASH FLOWS FROM INVESTING ACTIVITIES
Cash Received from sale of Fixed Asset		10,000
Cash Paid for Class A Common Stock		(1,000,000)
Cash Used for Long- Term Investments	(30,223,000)
Cash Paid for purchased of Fixed Assets	(252,743)	(44,438)
NET CASH USED IN INVESTING ACTIVITIES	(30,475,743)	(1,034,438)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from Issuance of Common Stock A, net	9,015,434	4,667,636
Proceeds from Exercise of Warrants	4,954,424	552,750
Shareholder (Distributions) Contributions	500,000	1,000
CASH PROVIDED BY (USED FOR) FOR FINANCING ACTIVITIES	14,469,858	5,221,386
NET INCREASE (DECREASE) IN CASH	(17,237,079)	2,073,657
CASH AT BEGINNING OF PERIOD	25,208,384	2,696,183
Cash at end of period	7,971,305	$ 4,769,840
Non-Cash Financing
Addition of lease during the period	1,285,276
Conversion of Preferred Stock to Common Stock	295
Cashless exercise of warrants	$ 4

CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Jun. 30, 2026	Dec. 31, 2025
ASSETS
Cash	$ 4,971,305	$ 22,208,384
Restricted Cash	3,000,000	3,000,000
Contract Receivables	7,536,418	9,243,354
Contract Assets	4,394,807	2,630,561
Prepaid expenses	193,131	218,579
TOTAL CURRENT ASSETS	20,095,661	37,300,878
NON- CURRENT ASSETS
Prepaid Acquisition Cost	30,223,000
NET PROPERTY AND EQUIPMENT	1,129,225	996,771
Other Assets-Related Party	0	50,000
Investment In Class A Common Stock	1,000,000	1,000,000
TOTAL ASSETS	54,308,817	40,033,702
LIABILITIES
Accounts payable and other payables	2,745,566	978,103
Accrued expenses	312,233	136,731
Contract liabilities	1,590,251	383,689
Lease liabilities	1,897,039
TOTAL CURRENT LIABILITIES	6,545,089	2,198,864
SHAREHOLDER'S EQUITY
Preferred stock, $0.0001 par value, 20,000,000 shares authorized; 3,002,275 and 4,389,500 shares issued and outstanding as of June 30, 2026 and December 31, 2025	300	439
Additional paid in Capital	54,393,301	37,200,867
Accumulated deficit	(6,631,797)	632,272
TOTAL SHAREHOLDER'S EQUITY	47,763,728	37,834,838
TOTAL LIABILITIES AND SHAREHOLDER EQUITY	54,308,817	40,033,702
Related Party
NON- CURRENT ASSETS
RIGHT-OF-USE ASSETS - RELATED PARTY	1,860,931	686,053
LIABILITIES
Lease liabilities	1,897,039	700,161
Class A Common Stock
SHAREHOLDER'S EQUITY
Class A Common stock, $0.0001 par value, 372,000,000 shares authorized; 19,240,630 and 12,603,900 issued and outstanding as of June 30, 2026 and December 31,2025	$ 1,924	$ 1,260