US Earnings Financial Results SEC Filings — May 18, 2026

18-05-2026

BT Brands, Inc. reported a 12.0% decline in revenue to $2,843,634 for the 13 weeks ended March 29, 2026, compared to $3,231,073 in the prior-year period, primarily due to restaurant closures. Net loss widened significantly to $751,011 (from $329,849) driven by a $435,615 unrealized loss on marketable securities and a realized investment loss of $79,395. However, operating loss improved 20.3% to $232,811 (from $292,196), and net cash used in operations decreased to $97,650 from $306,739, reflecting better cost management.

• · Six Burger Time restaurants in North Central US, with three closures: Sioux Falls (2024), Ham Lake (end of 2024), Minot (July 2025).
• · Unrealized loss on marketable securities of $435,615 compared to $44,024 in prior year.
• · Realized investment loss of $79,395 versus a gain of $95,038 a year ago.
• · Equity in net income of affiliate turned positive at $9,558 (from a loss of $134,300 in prior period.
• · Marketable securities fair value decreased from $3,596,133 at Dec 28, 2025 to $2,629,120 at Mar 29, 2026.
• · Property held for sale of $424,123 remained unchanged from prior period.
• · Intangible assets net carrying value decreased from $305,270 to $291,204, primarily due to amortization.
• · Stock-based compensation was $16,375 in current period vs $31,000 in prior period.
• · Accrued payroll and payroll taxes decreased from $225,866 to $137,947.
• · Cash paid for interest was $20,090, nearly flat vs $20,204 prior year.

18-05-2026

Bally's Chicago, Inc. reported Q1 2026 revenue of $33.1M, up 13.1% from $29.3M in the combined Q1 2025 (predecessor + successor periods). Net loss attributable to the company narrowed significantly to $7.8M from $23.2M in the prior year period. However, cash used in operations surged to $64.5M from $17.2M, driven by a large increase in accounts receivable and other assets, and the company's reliance on parent financing grew as due to Bally's Corporation rose to $85.9M from $19.6M at year-end. Total stockholders' deficit deepened to $142.7M from $134.9M.

• · Accounts receivable, net increased to $83.4M at March 31, 2026 from $64.8M at December 31, 2025, largely due to $81.6M due from GLP.
• · Due to related party (Bally's Corporation) surged from $19.6M to $85.9M, indicating increased short-term financing from the parent.
• · Redeemable non-controlling interest decreased from $511.8M to $491.9M, reflecting net loss allocation of $19.9M.
• · Capital expenditures were only $0.7M in Q1 2026 versus $33.9M in combined Q1 2025, suggesting a slowdown in investment.
• · The company had $13.1M cash at quarter end, up from $12.0M at year-end, but still low relative to cash burn.

18-05-2026

Estrella Immunopharma reported a net loss of $2.29M for Q1 2026, an 8.9% increase from $2.10M in Q1 2025, driven largely by a 28.5% surge in G&A expenses. However, the company improved its stockholders' deficit from ($10.37M) to ($5.27M) through a $7.24M net registered direct offering and reduced total liabilities by $4.62M, primarily by paying down $4.13M in related party accrued liabilities. Cash increased 39% to $1.93M, but operating cash burn widened dramatically to $6.70M from $0.47M year-over-year, signaling heavy near-term cash consumption.

• · R&D expenses were approximately 61% of total operating expenses in Q1 2026, with $1.375M from related party (same as prior year).
• · G&A expenses increased 28.5% YoY to $891,789, partly due to stock-based compensation of $146,714 in Q1 2026 vs $159,095 in Q1 2025.
• · The company issued 4,063,290 shares of common stock, prefunded warrants, and common stock warrants in a registered direct offering, generating gross proceeds of $7,999,988 but incurring $758,882 in transaction costs.
• · Warrants outstanding surged from 2,214,993 to 10,178,928, with 8,594,935 new warrants granted at a weighted average exercise price of $1.23 (down from $11.50).
• · Aggregate intrinsic value of stock options fell from $2.682M to $0.882M, indicating a significant drop in the company's stock price.
• · Net cash used in operating activities was $6.70M, largely due to a $4.125M payment of related party accrued liabilities.
• · The company had no revenue and remains in the development stage with an accumulated deficit of $39.28M.

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18-05-2026

18-05-2026

iSpecimen Inc. reported a sharp 85.2% decline in revenue to $156,009 for Q1 2026 compared to $1,057,510 in Q1 2025, driven by a 86.2% drop in specimen revenue. Net loss widened 37.2% to $2,275,221 from $1,658,396, and cash used in operations nearly tripled to $3,361,846. However, the company reduced operating expenses slightly (flat at ~$2.69M) and benefited from a $261,525 gain on debt settlement, while net loss per share improved from ($28.55) to ($6.66) due to a 5.3x increase in weighted average shares outstanding.

• · Gain on debt settlement of $261,525 in Q1 2026 (none in Q1 2025).
• · Bad debt expense dropped sharply from $111,041 to $368 year-over-year.
• · Sales and marketing expense surged 344.2% to $1,542,297, while technology expense fell 54.6% to $247,549.
• · Total operating expenses remained virtually flat at $2,694,412 vs $2,695,899.
• · The company converted 3,830 shares of Series C convertible preferred stock into 497,280 common shares during Q1 2026.
• · Cash used in investing activities was $700,000 for internally developed software (none in prior year).
• · Accumulated deficit grew to $84,625,370 from $82,350,149.
• · Net loss per share improved from ($28.55) to ($6.66) due to significant share dilution (weighted average shares increased from 58,078 to 341,377).
• · Accounts receivable increased to $132,848 from $48,298, while accounts payable decreased to $4,707,393 from $5,362,604.

18-05-2026

OLB Group reported a 28.6% decline in total revenue to $1.66M for Q1 2026 compared to $2.32M in Q1 2025, driven by sharp drops in transaction fees (−$540,506) and bitcoin mining revenue (−$37,262). Net loss improved slightly from $1.09M to $1.08M, but operating loss widened to $1.27M from $0.85M. However, cash surged from $15,777 to $2.33M and stockholders' equity nearly doubled to $8.10M, primarily due to $2.62M in prefunded warrant sales and $1.10M in common stock issuances.

• · Accounts payable decreased from $4.46M to $3.72M, partly due to $437K in common stock issued for settlement.
• · Net cash used in operations increased sharply from $156K to $1.34M, reflecting worsening operating cash flows.
• · The company sold 2,166,666 common shares for $1.10M and issued prefunded warrants for $2.62M.
• · Accumulated deficit widened from $74.45M to $75.53M.
• · Weighted average shares outstanding surged from 2.36M to 12.89M, diluting EPS from ($0.47) to ($0.08).

18-05-2026

IMA Tech reported Q3 FY2026 revenues of $0, down from $27,274 in the prior year quarter, and a net loss of $14,433 compared to net income of $1,330. For the nine months, revenues increased 67% to $70,126 but net loss widened to $37,232. Cash declined to $397 from $4,500 at year-end, and stockholders' deficit increased to $(82,873). However, operating cash flow improved significantly to $(24,823) from $(77,885), and general & administrative expenses were cut to $201 in Q3 from $11,712.

• · 2,500,000 common shares were cancelled during the nine months ended January 31, 2026, reducing outstanding shares from 5,109,878 to 2,609,878.
• · Loan from related parties increased to $273,518 as of January 31, 2026 from $252,798 at April 30, 2025.
• · Accumulated deficit grew to $(120,169) from $(82,937) at year-end.
• · Amortization expense remained constant at $14,232 per quarter and $42,695 for each nine-month period.
• · No proceeds from sale of common stock in the current nine months versus $28,647 in the prior period.
• · Prepaid expenses increased to $26,135 from $4,900, a significant rise.

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18-05-2026

18-05-2026

ABVC Biopharma reported no revenue for Q1 2026, with net loss widening to $1,689,937 from $944,190 in Q1 2025, a 79% increase. Operating expenses surged 127% to $1,572,472, driven primarily by a 1,514% jump in stock-based compensation ($787,374 vs $48,773). Cash and cash equivalents plummeted 79% to $140,324 from $681,480, and total assets declined 6.3% to $19.7 million, reflecting continued cash burn with no top-line revenue.

• · Cash burn accelerated: net cash used in operations was $894,243 in Q1 2026 vs $539,833 in Q1 2025, a 65.7% increase.
• · Total current assets fell 74.1% to $648,848 from $2,501,343, driven by declines in cash and due from related parties.
• · Short-term bank and other loans decreased 88.3% to $88,737 from $755,512, while convertible notes payable remained unchanged.
• · Accumulated deficit grew to $78,418,603 from $76,858,361, reflecting continued losses.
• · No revenue was generated in either period; the company remains pre-revenue.
• · Stock-based compensation of $787,374 represents 50% of total operating expenses in Q1 2026, up from 7% in Q1 2025.

18-05-2026

Catheter Precision, Inc. reported Q1 2026 total revenues of $432K, a 202% increase from $143K in Q1 2025, driven by strong growth in Cardiac Electrophysiology product sales ($248K vs $143K) and the addition of a Private Aviation service segment ($184K). Net loss attributable to common stockholders improved to ($3,041K) from ($4,045K), and operating loss narrowed 35% to ($2,318K). However, cash used in operations increased 20% to ($2,796K), and the company ended the quarter with $441K in cash, down from $450K a year earlier. The quarter included an acquisition of a private aviation business, contributing $1.2M in cash outflow and adding $184K in service revenue.

• · The company acquired a private aviation business during Q1 2026, paying $1.2M in cash and issuing $4.8M in short-term notes and $5.8M in deferred consideration.
• · Goodwill increased from $0 to $9.7M and intangible assets from $15.2M to $22.3M due to the acquisition.
• · Private Aviation segment contributed $184K in service revenue (Luxe $42K, Hops $142K) and a segment net loss of $132K.
• · Cardiac Electrophysiology segment net loss was $1,558K, compared to total company net loss of $4,045K in Q1 2025 (prior period had no Private Aviation).
• · The company issued 392,608 shares of common stock and equity-classified contracts for $3.7M in proceeds during Q1 2026.
• · A deemed dividend of $1,360K was recorded on a warrant inducement offer.
• · Total liabilities increased to $25.9M from $9.2M, primarily due to acquisition-related debt.
• · The company had $9.2M in Level 3 fair value liabilities (royalties payable, deferred consideration, convertible notes).

18-05-2026

Fatpipe Inc reported strong revenue growth of 17.9% YoY to $19.2M for FY2026, with net income attributable to stockholders surging 152.7% to $5.0M, driven by a large income tax benefit of $1.5M and improved operating income. However, cost of revenues increased 62.8%, operating cash flow remained negative at ($0.78M) and worsened from the prior year, while employee costs declined 12.8%.

• · IPO proceeds totaled $3,659,162 from issuance of 800,004 shares.
• · Stock-based compensation of $770,220 was recognized for the first time in FY2026.
• · Income tax benefit of $1,483,603 in FY2026 versus a provision of $1,294,312 in FY2025, significantly boosting net income.
• · Net cash used in operating activities worsened to ($780,393) from ($504,124) in the prior year.
• · Allowance for contract receivables increased to $916,419 from $272,057, reflecting higher expected credit losses.
• · Deferred revenue decreased to $1,093,440 from $1,358,632, down 19.5%.
• · Total liabilities decreased 24.7% primarily due to reductions in accrued expenses and notes payable.
• · Contracts receivable (current and non-current) grew 25.6% combined, indicating strong future revenue recognition but also cash flow pressure.

18-05-2026

Tofutti Brands reported a net loss of $255K for Q1 2026, worsening from a $162K loss in Q1 2025, driven by a 2.1% decline in net sales to $1,557K and a 20.4% drop in gross profit to $469K. Operating cash flow turned negative at ($279)K versus positive $148K a year ago, and cash on hand plunged to $63K from $347K at year-end. All key metrics deteriorated, with no bright spots.

• · Total inventory increased to $1,936K from $1,729K, driven by a jump in raw materials and packaging ($948K vs $571K) while finished products declined ($988K vs $1,158K).
• · Accounts receivable decreased to $763K from $915K (net of allowances).
• · Total liabilities rose slightly to $1,180K from $1,176K, while stockholders' equity fell to $1,953K from $2,208K due to the net loss.
• · Weighted average shares outstanding remained constant at 5,154,706 (basic and diluted).
• · Interest paid was $0 compared to $1K in the prior year period.
• · No income tax provision was recorded for the prior year period; Q1 2026 shows a $1K provision.

18-05-2026

NanoVibronix reported a significant decline in revenue for Q1 2026, down 36.3% YoY to $653K, and swung to a negative gross loss of $(55K) from a $369K gross profit in the prior year period. Operating expenses surged 64.6% to $3,656K, primarily driven by higher selling and general administrative costs, leading to a net loss of $(3,822K) compared to $(1,872K) in Q1 2025. The company raised $3.9M through the issuance of common and preferred stock and warrants, but also recorded a massive deemed dividend of $16.974M related to a down round feature on Series H Preferred Stock, resulting in a net loss available to common stockholders of $(22,621K). Cash and cash equivalents fell 47% to $2,235K from $4,224K at year-end 2025, reflecting heavy cash burn from operations.

• · Net loss available to common stockholders was $(22.621M) due to preferred stock dividends and deemed dividends, including a $16.974M deemed dividend for a down round feature on Series H Preferred Stock.
• · Common shares outstanding surged from 1,100,413 at Dec 31, 2025 to 3,700,908 at Mar 31, 2026, primarily from conversion of Series H Preferred Stock and accrued dividends into 2,600,495 common shares.
• · The company repurchased 2,573 shares of Series X Preferred Stock for $1.56M.
• · Prepaid expenses and other accounts receivable increased sharply from $391K to $1,334K, driven by a $804K rise in prepaid expenses.
• · Deferred revenue was fully recognized during the quarter, dropping from $175K to $0.
• · Goodwill remained unchanged at $29.082M.
• · The company had an arbitration liability of $2.285M at March 31, 2026, slightly up from $2.252M.

18-05-2026

GoHealth, Inc. reported a catastrophic 94.6% decline in Q1 2026 net revenues to $11.9 million compared to $221.0 million in Q1 2025, swinging from an operating income of $6.7 million to an operating loss of $34.8 million. Net loss attributable to GoHealth widened to $37.2 million from $4.4 million, while net cash provided by operations turned positive to $7.0 million from negative $12.4 million in the prior year.

• · Net loss per share worsened from ($0.52) to ($2.36).
• · Total stockholders' equity deficit increased from ($62.2M) to ($126.7M).
• · Commissions receivable (current) decreased from $239.6M to $214.6M, and non-current from $685.5M to $637.8M.
• · The company recognized $13.3M of accrued interest payable-in-kind during Q1 2026, compared to none in Q1 2025.

18-05-2026

Amesite reported strong revenue growth of 172% YoY in Q3 FY26 to $83,332 and a 422% increase in the nine-month period to $285,678, driven by higher platform adoption. Operating expenses decreased 15% over nine months to $2.38M, contributing to a 24% improvement in net loss to $2.05M. However, cash and cash equivalents declined 73% from June 30, 2025 to $640,711 at March 31, 2026, with no financing proceeds raised during the period, emphasizing ongoing going concern risks.

• · Cash used in operating activities improved to $1.49M for nine months FY26 from $2.02M in prior year period.
• · No proceeds from stock sales in the current nine-month period vs $3.1M in the prior year.
• · Capitalized software additions totaled $206,700 for nine months FY26, down from $292,199 in prior year.
• · Accumulated deficit increased to $43.5M from $41.5M at June 30, 2025.
• · Allowance for doubtful accounts established at $7,964 in current period vs $0 prior.
• · Restricted stock units worth $400,000 were issued to directors as non-cash compensation.

18-05-2026

Bally's Corp reported total revenue of $755.7M for Q1 2026, a 28.3% increase from the combined $589.2M in the comparable periods of Q1 2025. Operating income turned positive at $91.6M versus a combined operating loss of $22.6M a year ago, driven by a $105.8M gain on sale-leaseback. However, net loss attributable to Bally's widened sharply to $161.9M from a combined net loss of $16.5M, reflecting a $145.8M increase in other non-operating expenses (including $63.4M loss on debt extinguishment and $104.3M change in fair value of assets). Cash and cash equivalents fell 30% to $559.3M, and the company used $685M in sale-leaseback proceeds to fund $500M in gaming license acquisitions.

• · The company recorded a $105.8M gain on sale-leaseback and a $63.4M loss on extinguishment of debt in Q1 2026.
• · A $104.3M non-cash charge for change in fair value of fair value option assets contributed to the other non-operating expense of $145.8M.
• · Goodwill decreased from $3.43B to $3.37B; intangible assets net decreased from $3.00B to $2.92B.
• · No share repurchases occurred in Q1 2026, while $420.3M was spent on repurchases in the comparable 2025 Successor period.
• · The company purchased incremental Intralot shares for $20.9M and paid $6.2M in dividends to minority shareholders of Bally's Intralot.
• · Net cash used in operating activities was $145.0M in Q1 2026 versus a combined $38.2M net cash used in Q1 2025.
• · Total assets declined from $11.23B to $10.93B, driven by decreases in property, cash, and goodwill.

18-05-2026

Hyperscale Data reported Q1 2026 total revenue of $44,079,000, up 76.2% YoY from $25,021,000, driven by new defense solutions revenue ($10,182,000) and a surge in lending and trading revenue ($11,521,000 vs. $(28,000) in Q1 2025). However, crane operations revenue declined 20.1% to $11,001,000, crypto mining revenue was virtually flat at $5,077,000, and total operating expenses surged 211.5% to $36,343,000, leading to a net loss attributable to Hyperscale Data of $29,950,000 versus $4,205,000 in the prior year period. Balance sheet liquidity weakened with cash and cash equivalents falling 19.3% to $10,548,000 from $13,076,000 at December 31, 2025, while total liabilities rose 15.3% to $216,653,000, reducing stockholders' equity by 18.2% to $102,907,000.

• · Weighted average diluted shares outstanding surged from 6,284,000 in Q1 2025 to 380,730,000 in Q1 2026, resulting in basic and diluted net loss per share improving from $(0.98) to $(0.09) despite a much larger net loss.
• · Net cash used in operating activities improved to $(193,000) from $(3,959,000) in the prior year period, primarily due to a $21,621,000 increase in accounts payable and accrued expenses.
• · Investing activities used $22,836,000, a sharp increase from $1,171,000 in Q1 2025, driven by $10,566,000 in property and equipment purchases, $7,749,000 in non-marketable equity securities, and $3,760,000 in crypto asset purchases.
• · Financing activities provided $10,602,000 (vs. $4,714,000) from $10,645,000 in gross proceeds from sales of Class A common stock and $18,281,000 from notes payable, partially offset by debt repayments and preferred dividends.
• · Accounts payable and accrued expenses increased 54.5% from $39,207,000 at December 31, 2025 to $60,602,000 at March 31, 2026.
• · Goodwill decreased slightly from $10,326,000 to $10,108,000, indicating possible impairment considerations.
• · Restricted crypto assets of $16,666,000 were newly recognized at March 31, 2026, with a change in fair value loss of $4,682,000 recorded in other expense.

18-05-2026

Calor Del Sol Inc. filed its 10-Q for the quarter ended January 31, 2026, reporting zero revenue and a net loss of $4,125 for the three-month period, slightly improved from a $4,272 loss in the prior year quarter. However, the nine-month net loss widened to $19,779 from $17,994, and cash reserves were fully depleted to $0 from $157 at April 30, 2025, while total current liabilities increased to $60,477 from $40,855. The company remains dependent on related-party financing, with $20,506 received during the nine-month period.

• · Accounts payable decreased to $1,500 from $2,384 (April 30, 2025), a decline of 37.1%.
• · Due to related party increased to $58,977 from $38,471, a 53.3% rise.
• · Accumulated deficit grew to $64,477 from $44,698 (April 30, 2025).
• · Net loss per share basic and diluted remained $0.00 for all periods due to small loss amount.
• · No revenue reported in any period presented.
• · Cash flow from investing activities was zero for both nine-month periods.
• · No interest or income taxes paid during the periods.

18-05-2026

Revenue nearly doubled to $69.6M in Q1 2026 from $34.9M in Q1 2025, but gross profit collapsed 78% to $1.0M due to cost of revenues growing even faster. Net loss attributable to shareholders widened dramatically from $1.6M to $9.3M, and operating margin turned deeply negative. Operating cash flow improved significantly to a positive $22.3M, but the company faces severe margin pressure and a large buildup in inventory.

• · Cost of revenues surged to $68.6M from $30.1M, outpacing revenue growth and crushing gross margin.
• · Inventory ballooned 49.5% to $75.7M, raising working capital requirements.
• · Trade and bills payable increased by $49.7M to $203.0M, signaling increased supplier financing.
• · Loss on derivatives instruments of $0.9M was recognized in Q1 2026 (none in prior year).
• · Write-down of inventories increased to $2.6M from $0.9M.
• · Total assets grew 15.2% to $491.0M, driven largely by higher inventories and receivables.
• · Total equity declined 6.6% to $102.2M due to the accumulated deficit.

18-05-2026

Madison Technologies Inc. reported no revenue for Q1 2026, with a net loss of $660,455, an improvement of 6.9% from $709,477 in Q1 2025. Operating expenses fell 26.8% to $86,353 and interest expense declined 3.0% to $574,102, while cash used in operations surged 117.7% to $197,432, fully funded by a loan from a principal shareholder. Total liabilities increased to $24.1 million and stockholders' deficiency worsened to ($24.0 million), with zero cash on hand.

• · No revenue reported for either quarter; zero cash on hand throughout.
• · Prepaid expenses decreased from $130,568 to $90,921 (down 30.3%).
• · Accounts payable and accrued liabilities increased from $3,898,315 to $3,979,715 (up 2.1%), while accrued interest rose $212,125 to $3,192,632.
• · Loan from principal shareholder increased $197,432 to $923,014, exactly matching the operating cash deficit.
• · Senior secured notes remained at $7,340,093 with no amortization in the period.
• · Weighted average shares outstanding increased by 75 million shares (4.7%) compared to the prior year period.
• · No income tax expense or interest paid in either quarter.

18-05-2026

Crown PropTech Acquisitions reported a net loss of $1,029,307 for Q1 2026, widening 44.5% from $712,127 in Q1 2025, driven by a 38.4% increase in operating costs to $1,069,505. The company's cash balance remained flat at $425, while investments held in the Trust Account decreased to $5,744,230 from $5,788,250 due to redemptions of Class A ordinary shares. However, additional paid-in capital increased by $639,696 to $13,631,656, supported by a $629,334 capital contribution from sponsors and a $10,362 equity contribution from a Loan Extension Agreement.

• · Prepaid expenses surged from $992 to $38,179, increasing total current assets to $38,604.
• · Accounts payable and accrued expenses rose to $4,183,231 from $3,705,873, contributing to higher total liabilities of $5,775,817.
• · Due to related parties remained unchanged at $1,592,586.
• · Redeemable Class A shares decreased by 7,984 shares (1.6%) due to redemptions; redemption value per share increased from $11.77 to $11.87.
• · Net cash used in operating activities was $629,334, compared to $86,142 in the prior year, reflecting higher operating costs and changes in working capital.
• · The company had no outstanding debt beyond the promissory note to related parties for financing.

18-05-2026

Go Go Buyers, Inc. reported zero revenue for Q1 2026, a 100% decline from $21,264 in Q1 2025, and a net loss of $29,266 compared to net income of $22 in the prior-year period. Total operating expenses rose 37.8% to $29,266, driven by higher amortization, G&A, and professional fees. The company ended the quarter with zero cash, and total assets fell 25.6% to $62,696.

• · Net cash used in operating activities was $0 in Q1 2026 vs $26,301 in Q1 2025, due to changes in working capital items.
• · No investing or financing cash flows in Q1 2026; prior year had $37,000 software purchase and $66,106 loan from director.
• · Prepaid expenses fell from $10,834 to $2,875 (73.5% decline), while other payables rose from $8,000 to $15,689 (96.1% increase).
• · Intangible assets, net decreased from $73,439 to $59,821 due to $13,618 amortization in the quarter.
• · Net operating loss carry-forward increased from $75,368 to $104,634, with a full valuation allowance against deferred tax assets.
• · Accumulated deficit (or retained earnings) changed from $43,956 at Dec 31, 2025 to $14,690 at Mar 31, 2026, despite a net loss of $29,266, indicating possible prior-period adjustments or reclassifications.

18-05-2026

LVPAI GROUP Ltd filed its 10-K for FY2026 (ending Jan 31, 2026), reporting no revenue for the second consecutive year. Net loss improved 6.7% to $30,385 from $32,555 in FY2025, driven by a reduction in administrative expenses. However, total liabilities increased 22% to $168,040, and the company continues to have zero assets and cash, relying entirely on related party loans to fund operations. The accumulated deficit reached $19.8 million.

• · Revenue was $0 for both fiscal years; the company has no operating revenue.
• · Total assets were $0 as of both balance sheet dates.
• · Cash balance was $0 at the end of both periods; operating activities were funded entirely by related party loan proceeds of $30,015 in FY2026 and $31,530 in FY2025.
• · Administrative expenses decreased 6.7% to $30,385 from $32,555.
• · Accumulated deficit grew to $(19,795,091) from $(19,764,706).
• · The company's stock price volatility is attributed to factors including speculative fever, prospective business combinations, and lack of revenues.
• · Weighted average shares outstanding remained flat at 100,103,103.
• · The independent registered public accounting firm (PCAOB ID: 6104) issued an audit report on the financial statements.

18-05-2026

18-05-2026

ALT5 Sigma Corp reported a net loss from continuing operations of $271,316 thousand for Q1 FY2026 (13 weeks ended March 28, 2026), compared to $1,912 thousand in Q1 FY2025, driven primarily by a $348,301 thousand unrealized loss on cryptocurrency assets. Revenue decreased marginally by 2.8% to $4,712 thousand while gross profit improved 85.6% to $3,574 thousand due to lower cost of revenues. However, operating loss widened to $2,743 thousand from $1,946 thousand, and the company recorded a $85,080 thousand income tax provision. Total stockholders' equity declined 22.7% to $893,242 thousand from $1,155,346 thousand at year-end, largely due to the net loss and cryptocurrency fair value decline.

• · Cash increased by $4,300 thousand from December 27, 2025 to $10,522 thousand, driven by $15,000 thousand proceeds from notes payable offset by $12,293 thousand cash used in operations.
• · Short-term investment of $5,000 thousand was purchased during the quarter (certificates of deposit).
• · Current liabilities decreased by $12,317 thousand to $39,082 thousand, primarily due to decreases in digital assets payable and accounts payable.
• · Notes payable (non-current) increased by $14,690 thousand to $23,437 thousand, reflecting new borrowings.
• · Deferred income taxes, net increased by $86,707 thousand to $170,583 thousand, related to the large tax provision.
• · The company recorded a prior period adjustment of $88 thousand to accumulated deficit.
• · Weighted average shares increased over 8-fold from 15.55 million to 126.82 million due to stock issuances and conversions, contributing to EPS dilution.
• · Net loss per share (basic and diluted) was ($2.14) in Q1 2026 vs ($0.15) in Q1 2025.