US Earnings Financial Results SEC Filings — June 29, 2026

29-06-2026

GSR V Acquisition Corp. reported a net loss of $56,685 for Q1 2026, widening from a net loss of $20,982 in the prior period. Total assets increased to $75,916 from $4,548, driven by deferred offering costs, while total liabilities rose to $128,583 from $530. The company remains a shell with no revenue and negative shareholder equity of ($52,667).

• · Deferred offering costs increased from $530 to $74,958, reflecting IPO-related expenses.
• · Accounts payable and accrued expenses rose from $530 to $113,583.
• · Due to related party was $15,000 at March 31, 2026, compared to $0 at December 31, 2025.
• · General and administrative expenses for Q1 2026 were $56,685.
• · The company had no cash at either period end.
• · Net cash used in operating activities was $15,000, offset by $15,000 from financing activities (expenses paid by sponsor).
• · Noncash financing activities included $74,428 of deferred offering costs in accounts payable.
• · The company is a shell company and an emerging growth company.

29-06-2026

MEXCO ENERGY CORP filed its 10-K for the fiscal year ended March 31, 2026. Total oil and gas revenue decreased 8.0% to $6,548,048 from $7,116,485 in the prior year, driven by a 14.1% decline in oil revenue due to lower prices and volumes. However, gas revenue increased 30.9% to $1,271,067 on higher production and prices. Net cash from operations fell 11.5% to $3,779,152, while investing cash outflows improved. Total proved reserves increased 2.5% to 1,437,060 BOE, but PV-10 value decreased 9.0% to $21,131,000.

• · Proved developed non-producing oil reserves increased from 14,900 Bbls to 75,105 Bbls, while proved undeveloped oil reserves decreased from 269,000 Bbls to 195,840 Bbls.
• · Proved developed non-producing gas reserves increased from 99,970 Mcf to 302,490 Mcf, while proved undeveloped gas reserves decreased from 704,810 Mcf to 466,060 Mcf.
• · Production expenses per BOE decreased from $5.84 to $4.09, and production and ad valorem taxes per BOE decreased from $3.15 to $2.14.
• · Net cash used in investing activities improved from ($4,154,575) to ($2,540,161), and net cash used in financing activities improved from ($834,575) to ($216,970).
• · Oil average sales price per Bbl decreased from $73.54 to $64.25, while gas average sales price per Mcf increased from $1.70 to $1.86.
• · Prices used in calculating reserves: natural gas $2.24/Mcf (2026) vs $2.14/Mcf (2025); oil $62.76/Bbl (2026) vs $73.79/Bbl (2025).

29-06-2026

E-Smart Corp. reported a net loss of $24,322 for the three months ended May 31, 2026, compared to a net loss of $34,423 in the same period last year, showing an improvement of 29.3%. However, for the nine-month period, the net loss widened to $88,821 from $71,952, reflecting a 23.5% increase in losses. Revenues for the three-month period declined 18.5% to $7,950 from $9,756, while the company's accumulated deficit grew to $199,070 and total stockholders' deficit deepened to $140,742.

• · The company's cash balance dropped to $506 from $6,825, a decline of 92.6%.
• · Related party loan increased to $248,227 from $200,790, a 23.6% rise.
• · Intangible assets net book value decreased to $88,112 from $114,182, a 22.8% decline due to amortization.
• · Common shares were cancelled (2,000,000 shares) during the nine months ended May 31, 2026.
• · The company had no interest or income tax payments during the periods.

29-06-2026

CSB Financial Inc. reported net income of $86,731 for Q1 2026, up 51.8% from $57,130 in Q1 2025, driven by a 26.6% increase in net interest income to $915,067. However, total comprehensive income fell 24.1% to $75,703 due to a $11,028 other comprehensive loss from unrealized losses on securities, compared to a $42,666 gain in the prior year. Cash and cash equivalents rose 24.3% to $7,992,250, while net loans decreased 1.1% to $91,576,207.

• · Salaries and employee benefits increased 31.2% YoY to $537,664, driving the 21.6% rise in total noninterest expense.
• · Data processing fees decreased 23.0% YoY to $70,248.
• · Provision for credit losses was $0 in both Q1 2026 and Q1 2025.
• · Allowance for credit losses on loans was $436,986 at March 31, 2026, up slightly from $435,675 at December 31, 2025.
• · Accumulated other comprehensive loss worsened to $(113,840) from $(102,812) at year-end 2025.
• · Net cash flows used in operating activities were $(225,363) in Q1 2026 versus $15,996 provided in Q1 2025.
• · The aggregate depreciation on the available-for-sale securities portfolio increased to 5.16% from 4.67% at December 31, 2025.

29-06-2026

MEDICAL EXERCISE INC. filed its 10-K annual report on June 29, 2026, detailing the business model of its subsidiary OnCore Longevity. The report highlights a micro-staffing labor model, equipment leasing programs, and turnkey spatial allocation designed for efficient franchise operations. Commercial operations and subscription pre-sales are projected to commence in September 2026, with marketing funnels targeting affluent consumers aged 40+.

• · The annual report details franchise support programs including equipment leasing, deferred franchise fees, and pre-configured marketing funnels.
• · The company expects franchisee build-out periods to be shortened due to the absence of complex plumbing or heavy structural alterations.
• · The recurring royalty model pays the Area Development Manager a monthly portion of gross revenues from franchise locations in their region.
• · The pre-sales pipeline is being built via localized sub-portals on the centralized web platform oncorelongevity.com.

29-06-2026

Patriot Acquisition Corp./CI reported a net loss of $64,436 for Q1 2026, with total assets increasing to $464,182 from $187,365 at year-end 2025, primarily due to higher deferred offering costs. However, the company's accumulated deficit deepened to $139,441 from $75,005, and total liabilities rose to $578,623 from $237,370, reflecting increased accrued expenses and promissory note obligations. The company remains a shell with no revenue and negative shareholder's deficit of $114,441.

• · Net loss per share for Q1 2026 was $(0.02) based on 4,000,000 weighted average shares.
• · On May 14, 2026, the Sponsor surrendered 1,150,000 Class B ordinary shares for no consideration, reducing total Class B shares to 4,600,000.
• · On May 21, 2026, the company closed the issuance of 1,500,000 additional Units due to partial exercise of the over-allotment option, resulting in 375,000 founder shares no longer subject to forfeiture.
• · As of March 31, 2026, 600,000 Class B ordinary shares remain subject to forfeiture if the over-allotment option is not fully exercised.
• · The company had no cash at the end of Q1 2026 and Q1 2025.
• · Noncash investing and financing activities included $158,172 in deferred offering costs included in accrued offering costs and $119,258 in deferred offering costs paid through promissory note – related party.

29-06-2026

PodcastOne, Inc. filed its 10-K annual report for the fiscal year ended March 31, 2026, reporting revenue of $61.7M, up 18.4% from $52.1M in the prior year. The company narrowed its net loss to $2.6M from $6.5M, a 59.1% improvement. However, operating expenses rose 9.8% to $64.3M, and the company highlighted risks including dependence on advertising demand, rising content costs, and potential dilution from future stock issuances.

• · Impairment of intangible and fixed assets was $0 in FY26 vs $334K in FY25.
• · Provision for income taxes was $0 in FY26 vs $24K in FY25.
• · Other expense was $2K in FY26 vs $0 in FY25.
• · Sales and marketing expense decreased 6.9% YoY to $3.2M.
• · Product development expense decreased 11.5% YoY to $46K.
• · General and administrative expense increased 2.4% YoY to $6.4M.
• · Amortization of intangible assets decreased 47.4% YoY to $573K.
• · Total depreciation expense decreased 82% YoY to $44K.
• · Weighted average shares outstanding increased 9.3% to 26.6M shares.
• · The company noted risks related to dependence on advertising demand, rising content costs, and potential dilution from future stock issuances.

29-06-2026

LiveOne, Inc. filed its 10-K for the fiscal year ended March 31, 2026, reporting a net loss of $21.3M, slightly wider than the $20.4M loss in FY2025. Revenue declined 32.6% to $77.1M from $114.4M, while operating loss improved to $15.5M from $18.1M. The company continues to face significant risks including reliance on a single OEM customer, ongoing losses, and competitive pressures.

• · Cost of sales decreased to $64.9M from $85.2M, a 23.9% decline.
• · Sales and marketing expenses fell to $4.0M from $6.4M, down 36.8%.
• · Product development costs dropped to $2.4M from $4.5M, down 46.3%.
• · General and administrative expenses decreased to $20.7M from $22.7M, down 9.2%.
• · Impairment of fixed assets, intangible assets and goodwill was $0 in FY2026 vs $11.7M in FY2025.
• · Amortization of intangible assets declined to $0.7M from $1.9M.
• · Interest expense net increased to $3.9M from $2.7M, up 43.6%.
• · Change in fair value of digital assets was a loss of $2.1M in FY2026 vs $0 in FY2025.
• · Income tax provision was $30K in FY2026 vs a benefit of $185K in FY2025.

29-06-2026

Roadzen Inc. filed its 10-K annual report for the fiscal year ended March 31, 2026, highlighting a customer base of 152 major clients and approximately 4,200 smaller agents and fleets. The company notes significant risk from client concentration, as a substantial portion of revenue comes from a small number of clients who have negotiating leverage that could reduce revenue and margins. Roadzen also states it has no current plans to pay cash dividends, meaning investors must rely on share price appreciation for returns.

• · Employee breakdown: Technology 86, Management 20, Sales & Business Development 212, Operations 91, Finance/HR/Compliance/Admin 50.
• · Risk factors include: client concentration, negotiating leverage of larger clients reducing revenue and margins, no dividend plans, international tax exposure, and enforceability of U.S. securities judgments in foreign jurisdictions.
• · Customer acquisition strategy focuses on key accounts, small business sales, and leveraging existing customers as references.

29-06-2026

Elite Pharmaceuticals Inc. reported total revenue of $148.9M for the fiscal year ended March 31, 2026, a 77% increase from $84.0M in the prior year, driven by an 80% surge in manufacturing fees to $147.8M. Gross profit rose 87% to $75.0M, with gross margin improving to 50% from 48%. However, licensing fees declined 48% to $1.1M, and general and administrative expenses nearly doubled to $17.6M, while research and development spending fell 28% to $5.7M. The company also recorded a significant non-cash gain from the change in fair value of derivative warrants of $7.9M, compared to a loss of $18.9M in the prior year.

• · Gross margin improved to 50% in FY2026 from 48% in FY2025.
• · Income tax expense increased to $11.9M from $4.3M, a 180% rise.
• · The company faces risks related to state anti-kickback and false claims laws, and potential termination of collaboration or licensing arrangements.

29-06-2026

Avalanche Treasury Corp filed its 10-Q for the quarter ended March 31, 2026, reporting a net loss of $139,635, widening from an accumulated deficit of $145,382 at year-end 2025 to $285,017. The company had no revenue or cash on hand, with total liabilities of $2.5M exceeding total assets of $2.2M, resulting in a negative stockholders' deficit of $285,017. Operating expenses consisted entirely of general and administrative costs, with no operating cash flow generated.

• · No revenue generated during the quarter.
• · Zero cash balance at both period start and end.
• · Deferred transaction costs of $2,224,203 on balance sheet, representing the bulk of assets.
• · Accrued legal fees increased by $43,393 to $200,820 from $157,427 at year-end 2025.
• · Due to related party increased by $154,675 to $1,578,524.
• · Non-cash investing and financing activities included $160,511 of deferred transaction costs in accrued transaction costs.
• · Common stock outstanding of 1,000 shares with par value $0.01.
• · Basic and diluted net loss per share of $(139.64).

29-06-2026

Noble Romans Inc reported total revenue of $3,904,046 for the three months ended March 31, 2026, up 3.8% from $3,760,198 in the prior-year period. Net income improved to $232,530 from $130,633, a 78% increase, driven by higher franchising revenue and lower interest expense. However, company-owned non-traditional restaurant revenue declined 6.2% to $276,241, and general and administrative expenses surged 44% to $622,517, partially offsetting the gains.

• · Cash provided by operating activities improved to $322,499 in Q3 FY26 from $123,855 in Q3 FY25.
• · Total assets decreased to $15,684,445 as of March 31, 2026 from $15,894,484 as of December 31, 2025.
• · Total liabilities decreased to $12,006,065 from $12,462,536 over the same period.
• · Accumulated deficit improved to $(21,246,663) from $(21,479,193).
• · Diluted earnings per share remained flat at $0.01 despite higher net income due to an increase in diluted shares outstanding to 32,079,346 from 25,278,930.
• · Inventories increased to $1,000,187 from $965,212, primarily due to higher equipment inventory.
• · Accounts payable and accrued expenses increased to $746,292 from $702,207.

29-06-2026

QDM International Inc. filed its Form 10-K for the fiscal year ended March 31, 2026, showing total commission revenues of approximately $21.5M. Revenue concentration shifted dramatically: Company B declined from 68.1% to 31.3% of revenue, while Company C surged from 1.1% to 26.1%, and Company A remained relatively stable. The company outlines growth strategies focused on expanding life insurance sales, building mainland China distribution partnerships, and deepening relationships with leading insurers.

• · YeeTah's responsible officer has more than 10 years of senior executive experience in the insurance industry in Hong Kong.
• · YeeTah's sales team consists of 3 sales directors and 2 sales managers, each with over 10 years of insurance industry experience.
• · The company identifies concentration risk from dependence on a single or limited number of insurance company partners.
• · Growth strategy includes leveraging existing customer base to cross-sell life insurance to non-life customers.
• · The company plans to obtain favorable commission rates and exclusive distribution rights for high-margin products.

29-06-2026

Lennar Corp's Q2 2026 (period ended May 31, 2026) total revenue declined 5.2% YoY to $7.94 billion, and net earnings attributable to Lennar fell 36.2% to $304.8 million compared to $477.4 million in Q2 2025. While Homebuilding gross margin improved slightly and the company reduced operating cash burn, overall earnings per share dropped from $1.81 to $1.24, reflecting margin pressure in Financial Services and Multifamily segments.

• · Homebuilding gross profit margin improved slightly: Q2 2026 Homebuilding costs were 93.6% of revenues vs 91.1%? Actually, (7,132,558/7,616,314)=93.6% vs (7,147,552/7,843,862)=91.1% — that is a margin decline.
• · Cash flow from operations improved: net cash used in operating activities was ($717.9M) in H1 2026 vs ($1,384.1M) in H1 2025, a 48.1% improvement.
• · Cash and cash equivalents decreased to $2.09B from $3.76B at November 30, 2025, primarily due to share repurchases ($736.8M) and dividends ($246.5M).
• · Homebuilding inventories increased to $12.38B from $11.62B, reflecting continued land investment.
• · Equity in earnings from unconsolidated entities grew to $34.1M in Q2 2026 from $12.1M in Q2 2025, a 181% increase.

29-06-2026

Franklin Solana Trust (SOEZ) filed its 10-K annual report for the period from commencement of operations (December 3, 2025) through March 31, 2026. The trust held 112,336 SOL valued at $9.37M with net assets of $9.37M and an NAV of $14.41 per share. While the trust generated $99,365 in staking income and $98,962 net investment income, it reported a large unrealized loss of $2.95M, resulting in a net decrease in net assets of $2.86M and a per-share loss of $8.93.

• · Auditor PCAOB #238 provided independent reports for both the Trust and the ETF.
• · Total expenses for the period were $403 after sponsor's fee waiver/reimbursement of $3,318.
• · The fund had zero cash balance at both the beginning and end of the period.
• · Net cash used in operating activities was $9,769,144, exactly offset by net cash provided by financing activities.
• · All shares were newly issued; no shares were redeemed during the period.
• · The fund held no other assets besides Solana in its portfolio.

29-06-2026

Franklin XRP Trust (XRPZ) filed its first 10-K annual report for the period from its November 24, 2025 inception through March 31, 2026. The Trust reported $215.1 million in total net assets as of March 31, 2026, with a net asset value (NAV) of $14.63 per share. However, the period resulted in a net decrease in net assets from operations of $108.9 million, driven by a $107.3 million unrealized depreciation and a $1.6 million realized loss on its XRP holdings, reflecting significant negative performance since inception.

• · Net assets grew from $2.4M at inception to $215.1M at March 31, 2026 – a 87x increase due to net capital inflows of $321.6M.
• · The Trust held 159,659,740.0158 XRP at period end.
• · A total of $142,056 in sponsor's fees were incurred but fully waived/reimbursed, resulting in zero net expenses.
• · No cash balance was maintained as all cash activity was matched by financing flows.

29-06-2026

Franklin Templeton Digital Holdings Trust (EZBC) filed its annual 10-K for the fiscal year ended March 31, 2026, reporting net assets of $429.3M, up 4.5% from $410.9M in FY2025, driven by net capital inflows of $137.0M. However, the fund recorded a net decrease in net assets from operations of $118.5M, compared to a net increase of $109.2M in the prior year, primarily due to a $141.1M unrealized depreciation on its bitcoin holdings. The net asset value per share fell 18.0% to $39.39 from $48.05, while shares outstanding grew 27.5% to 10.9 million.

• · The fund held 6,302.8336 bitcoin at March 31, 2026, up from 4,956.3464 bitcoin a year earlier, a 27.2% increase in quantity.
• · Net cash used in operating activities was $137.0M in FY2026, compared to $40.2M provided in FY2025.
• · The expense waiver of $245,121 that reduced total expenses in FY2025 was not applied in FY2026.
• · Bitcoin sales to pay expenses totaled $1,260,593 in FY2026, up from $419,249 in FY2025.

29-06-2026

Franklin Templeton Holdings Trust (FGDL) filed its annual report for the fiscal year ended March 31, 2026, reporting a significant increase in net assets from $186.9M to $475.6M, driven by strong gold price appreciation and robust share creation. Net assets resulting from operations surged to $132.1M, up from $34.6M in the prior year, reflecting a 282% increase. However, net investment loss widened to $(540,465) from $(142,813), as sponsor fees rose sharply with the larger asset base.

• · Net realized gain from gold distributed for redemptions and expenses was $18.2M in FY2026, up from $4.3M in FY2025.
• · Net change in unrealized appreciation on gold was $114.4M in FY2026, compared to $30.5M in FY2025.
• · Sponsor's fee payable increased to $69,686 at March 31, 2026 from $20,944 a year earlier.
• · Gold ounces held grew 72% from 60,016.277 to 103,215.624.
• · Quarterly net investment losses increased progressively: Q1 $(84,273), Q2 $(97,539), Q3 $(160,945), Q4 $(197,708).
• · Quarterly net asset value per share changes: Q1 +$1.94, Q2 +$7.38, Q3 +$6.24, Q4 +$3.93.

29-06-2026

Franklin Ethereum Trust (EZET) filed its annual 10-K for the fiscal year ended March 31, 2026, reporting a net asset value (NAV) per share of $15.94, up from $13.94 a year earlier, as total net assets nearly doubled to $42.2 million. However, the fund posted a net decrease in net assets from operations of ($8.1 million) for the year, driven by a ($10.7 million) unrealized loss on ether investments, partially offset by $2.7 million in realized gains. Net investment loss widened to ($108,260) from ($8,924) in the prior period, reflecting the absence of fee waivers.

• · The fund commenced operations on July 23, 2024.
• · Ether holdings increased from 11,780.2062 to 20,095.4606 during FY2026.
• · The fund purchased 21,636.6183 ether for $75.7M and sold 13,282.9028 ether for $47.0M in FY2026.
• · Sponsor's fee payable decreased from $8,924 to $6,778 year-over-year.
• · Net realized gain from ether sold for redemptions and expenses was $2.7M in FY2026 vs. a loss of ($995,550) in the prior period.
• · Net change in unrealized depreciation on ether was ($10.7M) in FY2026 vs. ($16.2M) in the prior period.
• · The fund had no cash at either period end.
• · Total expenses for FY2026 were $108,260 (no waiver) vs. $8,924 (after $35,753 waiver) in the prior period.

29-06-2026

AeroVironment's FY2026 revenue surged 141% YoY to $1,977M, driven by the inclusion of the SCDE segment ($619M revenue) following an acquisition. However, the company reported a net loss of $265M compared to net income of $44M in FY2025, primarily due to a $241M goodwill impairment charge and a sharp decline in gross margin from 39% to 25%.

• · SCDE segment contributed $618.8M in revenue in FY2026, its first year of inclusion, but reported negative adjusted EBITDA of -$2.6M.
• · AxS segment revenue grew 65.5% YoY from $820.6M to $1,358.1M.
• · SG&A expenses increased 179% YoY to $443.3M, representing 22% of revenue vs 19% in FY2025.
• · R&D expenses rose 26.8% YoY to $127.7M, but declined as a percentage of revenue from 12% to 6%.
• · The company recorded a $240.7M goodwill impairment charge in FY2026, compared to $18.4M in FY2025.
• · Interest expense increased to $5.6M from $2.2M in FY2025.
• · Equity method investment income was $17.4M in FY2026, up from $4.8M in FY2025.
• · The company faces risks related to U.S. government budget changes, FAA regulatory approvals, and high R&D costs that may not yield revenue.

29-06-2026

21Shares Polkadot ETF reported a net asset value of $9.9M as of March 31, 2026, down from $28.1M a year earlier, driven by a $19.5M unrealized depreciation on its DOT holdings. The fund generated $1.4M in staking rewards during the fiscal year, but total expenses of $536,922 and realized losses on DOT sales contributed to a net decrease in net assets of $19.1M. A 4-for-1 reverse share split was executed on March 4, 2026, and the NAV per share fell from $46.85 to $15.30 over the period.

• · A 4-for-1 reverse share split occurred on March 4, 2026; historical shares and NAV per share have been retroactively adjusted.
• · The fund's cost basis in DOT was $54.5M as of March 31, 2026, compared to a fair value of $10.0M, implying an unrealized loss of $44.5M.
• · No shares were redeemed during the year ended March 31, 2026; 50,000 new shares were issued.
• · The fund held 7,899,315.44 DOT at year-end, up from 6,954,886.00 a year earlier, a 13.6% increase in quantity.
• · Net investment income was $904,887 for the year, compared to $442,045 in the prior stub period.
• · The fund had no waiver or reimbursement of expenses in the current year, versus a $2,881 waiver in the prior period.

29-06-2026

Modular Medical, Inc. filed its 10-K annual report, highlighting its status as an early commercial-stage medical device company with a history of significant operating losses and expectations of continued losses. The company's insulin pump product lacks reimbursement and insurance coverage, posing a major barrier to revenue generation. Additionally, the company relies heavily on third parties for development, manufacturing, and regulatory processes, and faces risks from potential future equity dilution.

• · The company is an early commercial-stage medical device company with a limited operating history.
• · The insulin pump product does not yet have reimbursement and is not approved for insurance coverage.
• · The company relies on third parties for development, manufacture, sales, marketing, and regulatory submissions.
• · Failure to comply with FDA quality system regulations could interrupt manufacturing and distribution.
• · Future capital-raising may involve issuance of equity securities, diluting existing shareholders.

29-06-2026

AmeriGuard Security Services reported a net loss of $487,792 for FY2025, a significant improvement from the $2,336,297 loss in FY2024, driven by a surge in other income to $2.8M. However, total revenue declined 11% YoY to $23.5M, and the company remains in a negative stockholders' equity position of ($3.5M), with total liabilities exceeding total assets.

• · Revenue from services declined 11.1% YoY to $23,346,028 from $26,258,260.
• · Cost of services decreased 13.0% to $20,403,246, but gross margin improved slightly to $3,128,292 (13.3% of revenue) vs $2,998,955 (11.3% of revenue) in FY2024.
• · Operating expenses decreased 2.2% to $6,262,473, driven by lower advertising, staff training, and loan interest.
• · Other income surged to $2,808,570 from $52,366, primarily offsetting operating losses.
• · The company retired 10,000,000 common shares held by the majority shareholder and issued 4,430,186 shares upon conversion of convertible debt.
• · Weighted average diluted shares outstanding decreased to 89,358,478 from 94,917,302.
• · Net loss per share improved to ($0.0055) from ($0.0246).
• · Current liabilities exceed current assets by $5,087,450, indicating a working capital deficit.
• · Notes payable (current + long-term) total $6,452,088, up from $5,855,100 in FY2024.
• · Cash increased to $728,915 from $424,588, but accounts receivable declined 38.9% to $1,428,224.
• · Deferred revenue was reduced to $0 from $657,327, and payroll liability - pension decreased 62.0% to $269,118.
• · Goodwill remained unchanged at $1,795,406.
• · The company has several multi-year government contracts with annual revenues ranging from $720K to $9M, with varying end dates through 2029.

29-06-2026

PetVivo Holdings reported flat revenue of approximately $1.14M for FY2026 (ended March 31, 2026), virtually unchanged from $1.13M in FY2025. The company generated a gross profit of $754,751, down 24.1% from $994,856, and incurred a net loss of $10.5M versus $8.4M in the prior year, with liquidity contracting sharply as total assets fell from $9.3M to $3.6M. While revenue was essentially flat, operating expenses rose 8.5% to $9.8M, including a $1.0M impairment charge, and the company’s cash balance decreased to $200,782 from $227,689.

• · Cost of sales increased 181% to $386,856 from $137,677, pressuring gross margin down to 66.1% from 87.8% in FY2025.
• · Sales and marketing expense rose 16.1% to $3,069,104, while R&D spending decreased 10.6% to $1,415,032.
• · The company recorded a $1.0M impairment expense in FY2026 (none in FY2025).
• · Interest expense surged to $1,065,797 from $359,408 in the prior year, a 196% increase.
• · Total liabilities declined 73.1% to $1,377,292 from $5,119,947, primarily due to conversion of convertible notes and extinguishment of derivative liabilities.
• · The company had $649,750 in common stock to be issued as of March 31, 2026.
• · Series B Preferred dividends of $403,603 were declared in FY2026 (none in FY2025), reducing net loss available to common stockholders.
• · Net loss per share improved slightly to ($0.38) from ($0.41) on a higher weighted average share count of 30.2 million (vs 20.5 million).

29-06-2026

Amass Brands reported a net loss of $3.0M for Q1 2026, an improvement from the $3.7M loss in Q1 2025, driven by a significant reduction in interest expense. However, total net revenues declined 4.4% to $4.1M, with spirits & wine revenues falling 4.2% to $4.0M, and gross profit decreased 11.7% to $1.1M. Operating expenses rose 15.5% to $3.6M, including a $110K impairment loss, while the company's accumulated deficit widened to $43.7M and total stockholders' deficit deepened to ($2.9M).

• · Derivative liabilities surged from $38K at Dec 31, 2025 to $1.2M at Mar 31, 2026, primarily due to $1.1M in issuance of convertible notes and warrants.
• · Total liabilities increased to $28.5M from $25.7M at Dec 31, 2025.
• · The company repurchased $1.4M of common stock during Q1 2026, funded by cancellation of a balance due from a related party.
• · Net cash used in operating activities more than doubled to $1.8M from $0.7M in Q1 2025.
• · Customer A accounted for 15.4% of net sales and accounts receivable in Q1 2026.
• · Investments at fair value remained unchanged at $3.3M from Dec 31, 2025 to Mar 31, 2026.
• · The company issued $1.4M in convertible notes payable during Q1 2026, with no such issuance in Q1 2025.
• · Non-cash stock-based compensation increased to $221K from $45K in the prior year period.
• · Inventory obsolescence reversed to a gain of $259K in Q1 2026 vs a loss of $7K in Q1 2025.
• · Accounts receivable increased $808K in Q1 2026 vs a decrease of $78K in Q1 2025, indicating slower collections.

29-06-2026

Perfect Moment Ltd. (PMNT) reported a net loss of $7.1M for the fiscal year ended March 31, 2026, a significant improvement from the $15.9M loss in the prior year. Revenue grew 9.8% to $23.6M, while gross margin expanded sharply from 48.5% to 67.6% due to lower cost of sales and a shift toward direct-to-consumer channels. However, the company continues to operate at a loss, has been delisted from NYSE American to the OTCQB, and faces substantial doubt about its ability to continue as a going concern.

• · The company's common stock has been delisted from NYSE American and now trades on the OTCQB Venture Market.
• · The company has a history of losses and substantial doubt about its ability to continue as a going concern.
• · Plans to open Perfect Moment owned physical retail stores are dependent on various factors and have not yet been implemented.
• · The company is evaluating joint venture structures to support longer-term expansion in China.
• · Foreign currency translation loss was $283,000 in FY2026 versus a gain of $62,000 in FY2025.

29-06-2026

Replimune Group reported a net loss of $313.9M for FY2026, widening 27% from $247.3M in FY2025, driven by a 22% increase in total operating expenses to $319.9M. While R&D spending rose 17% to $221.2M and SG&A surged 37% to $98.7M, investment income fell 35% to $13.6M and R&D incentives declined 10% to $1.6M. Cash used in operations increased 46% to $280.3M, but the company ended the year with $210.7M in cash, cash equivalents and restricted cash, up from $112.8M, supported by $35M in new long-term debt and $31.1M in ATM stock sales.

• · Stock-based compensation expense decreased slightly from $35.0M in FY2025 to $32.3M in FY2026.
• · Depreciation and amortization was $3.3M in FY2026, down from $3.5M in FY2025.
• · Interest expense on finance lease liability remained nearly flat at $2.1M.
• · Other expense increased to $0.9M from $0.2M, a 366% change.
• · Income tax provision swung from a provision of $0.5M in FY2025 to a benefit of $0.6M in FY2026.
• · Net unrealized loss on short-term investments was $0.3M in FY2026 vs. a gain of $0.4M in FY2025.
• · Foreign currency translation gain was $0.3M in FY2026 vs. $0.2M in FY2025.
• · Proceeds from sales and maturities of short-term investments were $393.0M in FY2026, up from $386.5M in FY2025.
• · Purchases of short-term investments were $77.9M in FY2026, down from $403.6M in FY2025.
• · Capital expenditures (property, plant, equipment and software) were $4.2M in FY2026 vs. $6.7M in FY2025.
• · Proceeds from exercise of stock options and pre-funded warrants were $0.9M in FY2026 vs. $0.3M in FY2025.
• · Cash paid for interest was $4.7M in FY2026 vs. $4.2M in FY2025.

29-06-2026

Air T Inc. reported a dramatic turnaround for fiscal year 2026, with net income attributable to stockholders of $77.98M compared to a net loss of $6.14M in FY2025, driven primarily by a $111.19M gain on bargain purchase from an acquisition. However, operating income swung to a loss of $11.20M from a profit of $1.91M, and cash from operations turned negative at ($25.04M) versus positive $23.50M in the prior year, highlighting underlying operational challenges despite the headline profit.

• · Interest expense increased 43.6% to $12.04M from $8.39M.
• · Loss from equity method investments was $1.74M vs. income of $1.70M in prior year.
• · Commercial aircraft, engines and parts revenue declined 26.5% to $86.92M from $118.22M.
• · Overnight air cargo revenue was essentially flat at $123.70M vs. $124.03M.
• · Regional airline segment contributed $55.31M in revenue in its first year.
• · Total debt (current + long-term) increased to $208.20M from $110.33M.
• · Goodwill increased to $11.82M from $10.54M.
• · Cash and cash equivalents and restricted cash ended at $25.27M vs. $6.76M.
• · Basic earnings per share were $28.85 vs. a loss of $2.23 in FY2025.
• · The company acquired businesses for $6.71M net of cash acquired during FY2026.

29-06-2026

For Q1 2026, Energy Transition Special Opportunities (ETSS) reported a net loss of $41,408, widening from a net loss of $0 in the prior period (no prior period operations). Total assets increased to $392,086 from $326,110 at year-end 2025, driven by higher deferred offering costs. However, the company's accumulated deficit deepened to ($87,030) from ($45,622), and total shareholders' deficit expanded to ($62,030) from ($20,622), reflecting ongoing pre-IPO expenses with no revenue.

• · The company had zero cash at both March 31, 2026 and December 31, 2025.
• · Net cash used in operating activities was $0 for Q1 2026, as all expenses were funded via promissory note and accruals.
• · Noncash investing and financing activities included $254,887 in deferred offering costs included in accrued offering costs, $26,829 in deferred offering costs paid through promissory note, and $2,512 in prepaid expenses paid through promissory note.
• · On May 18, 2026, underwriters forfeited their over-allotment option, resulting in the forfeiture of 750,000 Class B ordinary shares, leaving the Sponsor with 4,925,000 Class B shares and each of three independent directors with 25,000 Class B shares.
• · The company is a shell company and an emerging growth company with no revenue.

29-06-2026

Commercial Metals Company (CMC) reported strong financial results for the third quarter and first nine months of fiscal 2026, with net sales increasing 23% YoY to $2.48B in Q3 and net earnings surging to $173M from $83M in the prior-year quarter. However, cash and cash equivalents declined sharply to $560M from $1.04B at August 31, 2025, primarily due to $2.5B in acquisition spending. The company also saw a significant increase in long-term debt to $3.31B from $1.31B, reflecting financing for acquisitions.

• · Interest expense increased to $40.2M in Q3 FY2026 from $10.9M in Q3 FY2025, a 270% increase.
• · Selling, general and administrative expenses rose 26.5% YoY to $222.3M in Q3.
• · Litigation expense remained relatively flat at $3.8M in Q3 FY2026 vs $3.8M in Q3 FY2025, but for the nine-month period it dropped to $11.6M from $358.5M.
• · Capital expenditures for the nine months were $404.3M, up 37.6% from $293.9M in the prior-year period.
• · The company repurchased $76.1M of treasury stock during the nine months, down from $148.9M in the prior-year period.
• · Dividends paid were $62.1M for the nine months, slightly up from $61.3M.
• · Total assets increased to $9.80B from $7.17B at August 31, 2025, driven by acquisitions and goodwill.

29-06-2026

Harbor Diversified, Inc. reported a net income of $16.5M for Q1 2025, a significant turnaround from a net loss of $9.6M in Q1 2024. Revenue surged 38% to $60.2M, driven by contract revenues, while operating expenses declined 16% to $45.9M. However, the company saw a decrease in contract liabilities and a slight increase in treasury stock purchases.

• · Basic and diluted earnings per share were $0.28 for Q1 2025, compared to a loss of $(0.23) per share in Q1 2024.
• · Contract revenues increased to $60.2M in Q1 2025 from $43.7M in Q1 2024, a 38% rise.
• · Payroll and related costs decreased to $27.7M in Q1 2025 from $31.5M in Q1 2024.
• · Depreciation, amortization and obsolescence decreased to $2.6M in Q1 2025 from $6.4M in Q1 2024.
• · Net cash provided by operating activities was $12.6M in Q1 2025, compared to net cash used of $(0.5M) in Q1 2024.
• · Contract liabilities decreased from $4.2M at December 31, 2024 to $(0.6M) at March 31, 2025, reflecting revenue recognition exceeding new receipts.
• · Treasury stock purchases totaled $46K during Q1 2025, compared to $992K in Q1 2024.

29-06-2026

MiniMed Group, Inc. reported net sales of $3,102M for fiscal year 2026, up 14.2% YoY, driven by strong CGM growth (+18%) and international expansion (+20.6% reported). However, net loss widened to $317M from $198M in FY2025, and operating cash flow turned negative at -$197M vs. +$140M prior year. Adjusted EBITDA declined 20% to $202M, and U.S. organic revenue growth was only 1.5%, highlighting a stark contrast between domestic and international performance.

• · New pumps sold remained flat at 145,000 units in FY2026 vs FY2025.
• · Global CGM attachment rate improved to 66% in FY2026 from 59% in FY2025 and 52% in FY2024.
• · Cost of products sold as a percentage of net sales increased to 45.8% in FY2026 from 43.7% in FY2025, pressuring gross margin.
• · R&D expense as a percentage of net sales decreased to 14.5% in FY2026 from 16.1% in FY2025.
• · SG&A expense as a percentage of net sales decreased to 38.1% in FY2026 from 39.8% in FY2025.
• · Other operating expense (income) swung to an expense of $221M in FY2026 from income of $8M in FY2025, a change of $229M.
• · Certain litigation charges decreased significantly to $18M in FY2026 from $165M in FY2025.
• · Restructuring and associated costs totaled $142M in FY2026 vs $25M in FY2025.
• · Transaction costs increased to $36M in FY2026 from $3M in FY2025.
• · Cash provided by financing activities was $716M in FY2026, compared to $10M in FY2025.
• · Net change in cash and cash equivalents was +$287M in FY2026 vs -$43M in FY2025.

29-06-2026

Groove Botanicals Inc. filed its 10-K for the year ended March 31, 2026, reporting a net loss of $139,917, widening from $130,834 in the prior year. Total operating expenses increased 6.9% to $139,917, driven by higher consulting and legal costs. Cash decreased 26.4% to $1,502, and the company continues to rely on related party financing, with total liabilities exceeding assets, resulting in a stockholders' deficit of $1,468,248.

• · Consulting expense more than doubled from $3,000 to $8,000 YoY.
• · Related party payable increased 22.9% to $747,961.
• · Dividends payable increased 50% to $435,825 (non-related party) and $219,585 (related party).
• · Accumulated deficit grew to $35,554,968 from $35,196,581.
• · No revenue reported; the company is pre-revenue with no investing activities.
• · Weighted average common shares outstanding remained flat at 59,643,062.
• · Basic and diluted loss per share remained at $(0.01).

29-06-2026

Sundance Strategies, Inc. filed its 10-K annual report for the fiscal year ended March 31, 2026, reporting no revenue and a net loss of $1,813,964, which widened from a net loss of $1,603,382 in the prior year. Total assets declined sharply by 76.7% to $41,484, while total liabilities increased to $7,165,506, deepening the stockholders' deficit to $(7,124,022). The company continues to rely on debt financing and has significant risk factors related to its life settlement business model, including lack of revenue, concentrated assets, and going concern risks.

• · The company had zero revenue for both fiscal years 2026 and 2025.
• · Cash and cash equivalents fell from $168,648 to $32,035, a decline of 81.0%.
• · Current assets dropped from $178,203 to $41,484, a decline of 76.7%.
• · Current liabilities decreased from $2,852,958 to $1,438,890, a decline of 49.6%.
• · Long-term liabilities increased from $3,628,353 to $5,726,616, an increase of 57.8%.
• · Accrued expenses (long-term) rose from $1,164,295 to $2,127,869, an increase of 82.8%.
• · Notes payable, related parties (long-term) increased from $2,464,058 to $3,298,747, an increase of 33.9%.
• · Additional paid-in capital increased from $32,154,076 to $33,147,126, an increase of 3.1%.
• · Accumulated deficit deepened from $(38,500,248) to $(40,314,212), an increase of 4.7%.
• · Loss per share remained flat at $(0.04) for both years.
• · Weighted average shares outstanding remained unchanged at 42,863,742.
• · The company issued warrants in connection with debt extinguishment valued at $989,968 in fiscal 2026, up from $435,199 in fiscal 2025.
• · The company issued warrants in connection with debt issuances valued at $3,082 in fiscal 2026.
• · Management and two stockholders beneficially own approximately 65% of outstanding common stock.
• · The company is new to the bond, life settlement, and financial advisory industry.
• · Historically, 99% of total assets are interests in life settlement policies, resulting in lack of diversification.

29-06-2026

ADDENTAX GROUP CORP. reported revenue of $5.37M for FY2026, up 28.5% YoY from $4.18M, driven by new consulting revenue ($2.15M) and logistics growth (+5.2%). However, the company posted a net loss of $4.47M (improved from $5.09M loss in FY2025), with gross margin declining from 15.2% to 14.1% due to a 30.4% drop in logistics gross profit. Total assets fell 40.5% to $29.25M, while total liabilities decreased 72.4% to $7.57M.

• · Goodwill of $5.99M was newly recognized as of March 31, 2026, reflecting a business combination accounted for under ASC 805.
• · Operating lease right-of-use asset dropped from $18.72M to $0, and lease liabilities (current and non-current) also fell to $0, indicating lease termination or restructuring.
• · Convertible debts of $2.90M were fully extinguished by March 31, 2026.
• · Derivative liabilities increased 62.3% from $2.77M to $4.50M.
• · Accounts payable surged from $53,199 to $734,480 (1,281% increase).
• · Related party borrowings increased from $161,594 to $1.08M (569% increase).
• · Accrued expenses and other payables decreased 77.3% from $1.86M to $421,115.
• · Deferred revenue of $45,255 was newly recorded in FY2026.
• · Non-controlling interests of ($118,526) were recognized for the first time.
• · Cash used in operating activities was $603,603 in FY2026 vs. cash provided of $816,001 in FY2025, a swing of $1.42M.
• · Net cash provided by financing activities was $1.15M in FY2026 vs. cash used of $1.10M in FY2025.
• · The company's independent registered public accounting firm is PCAOB ID:7100.
• · The company acknowledges it may require additional financing and that operations could be curtailed if unable to obtain it.