Cash flow Reborn Coffee, Inc.

Equities

REBN

US75618M3051

Restaurants & Bars

Market Closed - Nasdaq Other stock markets 04:00:00 2026-05-18 pm EDT			5-day change	1st Jan Change
2.130 ^USD	+1.43%		-9.36%	+42.95%

Apr. 28	Reborn Coffee, Inc. announced that it expects to receive $21 million in funding	CI
Apr. 22	Reborn Coffee, Inc. Reports Earnings Results for the Full Year Ended December 31, 2025	CI

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Published financial data: REBORN COFFEE, INC.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021	2022	2023	2024	2025
Revenues	2.28M	3.24M	5.95M	5.93M	8.09M
Total Revenues	2.28M	3.24M	5.95M	5.93M	8.09M
Cost of Goods Sold, Total	855K	1.12M	1.86M	2.2M	3.03M
Gross Profit	1.43M	2.12M	4.09M	3.72M	5.07M
Selling General & Admin Expenses, Total	3.81M	5.66M	7.97M	8.34M	9.38M
Stock-Based Compensation (IS)	-	-	-	-	1.48M
Depreciation & Amortization - (IS)	175K	-	-	-	-
Other Operating Expenses, Total	3.99M	5.66M	7.97M	8.34M	10.86M
Operating Income	-2.56M	-3.54M	-3.88M	-4.62M	-5.79M
Interest Expense, Total	-16.17K	-29.2K	-129K	-215K	-1.22M
Net Interest Expenses	-16.17K	-29.2K	-129K	-215K	-1.22M
Other Non Operating Income (Expenses)	7.63K	16.44K	-6.28K	55.14K	444K
EBT, Excl. Unusual Items	-2.57M	-3.55M	-4.01M	-4.78M	-6.57M
Gain (Loss) On Sale Of Assets	-	-	16.96K	-	45.67K
Asset Writedown	-	-	-	-25.6K	-1.65M
Other Unusual Items	-867K	-	-	-	-723K
EBT, Incl. Unusual Items	-3.44M	-3.55M	-4M	-4.81M	-8.9M
Income Tax Expense	800	1.6K	800	800	109K
Earnings From Continuing Operations	-3.44M	-3.55M	-4M	-4.81M	-9.01M
Net Income to Company	-3.44M	-3.55M	-4M	-4.81M	-9.01M
Minority Interest	-	-	-	-	-134K
Net Income - (IS)	-3.44M	-3.55M	-4M	-4.81M	-9.14M
Net Income to Common Incl Extra Items	-3.44M	-3.55M	-4M	-4.81M	-9.14M
Net Income to Common Excl. Extra Items	-3.44M	-3.55M	-4M	-4.81M	-9.14M
Per Share Items
Net EPS - Basic	-2.56	-2.34	-2.42	-1.66	-1.73
Basic EPS - Continuing Operations	-2.56	-2.34	-2.42	-1.66	-1.73
Basic Weighted Average Shares Outstanding	1.35M	1.52M	1.65M	2.9M	5.29M
Net EPS - Diluted	-2.56	-2.34	-2.42	-1.66	-1.73
Diluted EPS - Continuing Operations	-2.56	-2.34	-2.42	-1.66	-1.73
Diluted Weighted Average Shares Outstanding	1.35M	1.52M	1.65M	2.9M	5.29M
Normalized Basic EPS	-1.19	-1.46	-1.52	-1.03	-0.8
Normalized Diluted EPS	-1.19	-1.46	-1.52	-1.03	-0.8
Supplemental Items
EBITDA	-2.39M	-3.33M	-3.62M	-4.23M	-5.34M
EBITA	-2.56M	-3.54M	-3.88M	-4.62M	-5.79M
EBIT	-2.56M	-3.54M	-3.88M	-4.62M	-5.79M
EBITDAR	-1.74M	-2.38M	-2.36M	-3.07M	-4.08M
Total Revenues (As Reported)	2.28M	3.24M	5.95M	5.93M	8.09M
Effective Tax Rate - (Ratio)	-0.02	-0.04	-0.02	-0.02	-1.23
Current Domestic Taxes	800	1.6K	800	800	109K
Total Current Taxes	800	1.6K	800	800	109K
Normalized Net Income	-1.61M	-2.22M	-2.51M	-2.99M	-4.24M
Supplemental Operating Expense Items
Advertising Expense	82.35K	52.69K	71.07K	174K	9.62K
Selling and Marketing Expenses	82.35K	52.69K	71.07K	174K	9.62K
General and Administrative Expenses	1.46M	4.66M	6.64M	7.01M	8.11M
Net Rental Expense, Total	650K	950K	1.26M	1.16M	1.26M
Imputed Operating Lease Interest Expense	28.08K	61.23K	253K	362K	2.35M
Imputed Operating Lease Depreciation	622K	889K	1M	795K	-1.09M
Stock-Based Comp., G&A Exp. (Total)	550K	-	-	-	-
Stock-Based Comp., Other (Total)	-	441K	285K	787K	2.97M
Total Stock-Based Compensation	550K	441K	285K	787K	2.97M

Fiscal Period: December	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	905K	3.02M	676K	158K	2.59M
Total Cash And Short Term Investments	905K	3.02M	676K	158K	2.59M
Accounts Receivable, Total	-	780	47.36K	67.31K	1.68M
Notes Receivable	-	-	-	-	2M
Total Receivables	-	780	47.36K	67.31K	3.68M
Inventory	88.88K	132K	166K	170K	58.44K
Prepaid Expenses	192K	478K	774K	468K	550K
Total Current Assets	1.19M	3.63M	1.66M	863K	6.88M
Gross Property Plant And Equipment	4.24M	5.46M	7.46M	8.23M	6.95M
Accumulated Depreciation	-661K	-871K	-1.13M	-1.5M	-1.89M
Net Property Plant And Equipment	3.58M	4.59M	6.33M	6.73M	5.06M
Other Long-Term Assets, Total	-	235K	1.01M	193K	1.25M
Total Assets	4.76M	8.46M	9M	7.79M	13.18M
Liabilities
Accounts Payable, Total	45.75K	87.81K	399K	558K	561K
Accrued Expenses, Total	125K	233K	598K	775K	815K
Short-term Borrowings	-	-	300K	427K	3.77M
Current Portion of Long-Term Debt	165K	120K	867K	179K	158K
Current Portion of Leases	578K	625K	848K	844K	879K
Other Current Liabilities	-	-	-	-	503K
Total Current Liabilities	913K	1.07M	3.01M	2.78M	6.69M
Long-Term Debt	640K	575K	857K	496K	496K
Long-Term Leases	2.01M	2.53M	3.56M	1.91M	1.35M
Total Liabilities	3.57M	4.17M	7.43M	5.19M	8.54M
Common Stock, Total	116K	1.32K	1.49K	1.47M	851K
Additional Paid In Capital	9.56M	16.32M	17.6M	22.67M	34.37M
Retained Earnings	-8.48M	-12.03M	-16.03M	-21.56M	-30.7M
Comprehensive Income and Other	-2	-	-	21.09K	-
Total Common Equity	1.2M	4.29M	1.57M	2.6M	4.51M
Minority Interest	-	-	-	-	134K
Total Equity	1.2M	4.29M	1.57M	2.6M	4.65M
Total Liabilities And Equity	4.76M	8.46M	9M	7.79M	13.18M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	1.45M	1.65M	2.72M	4.57M	8.21M
ECS Total Common Shares Outstanding	1.45M	1.65M	1.87M	4.27M	7.85M
Book Value / Share	0.82	2.61	0.84	0.61	0.57
Tangible Book Value	1.2M	4.29M	1.57M	2.6M	4.51M
Tangible Book Value Per Share	0.82	2.61	0.84	0.61	0.57
Total Debt	3.39M	3.85M	6.43M	3.85M	6.66M
Net Debt	2.49M	831K	5.75M	3.69M	4.06M
Debt Equivalent Oper. Leases	5.2M	7.6M	10.05M	9.25M	10.1M
Minority Interest, Total (Incl. Fin. Div)	-	-	-	-	134K
Account Code - Inventory Valuation	3	3	3	3	3
Buildings, Total	352K	552K	1.03M	3.48M	2.7M
Machinery, Total	780K	1.26M	1.56M	1.47M	1.07M
Full Time Employees	24	-	-	-	-
Part Time Employees	51	-	-	-	-

Fiscal Period: December	2021	2022	2023	2024	2025
Net Income	-3.44M	-3.55M	-4M	-4.81M	-9.14M
Depreciation & Amortization - CF	175K	232K	534K	391K	450K
Depreciation & Amortization, Total	175K	232K	534K	391K	450K
(Gain) Loss From Sale Of Asset	-	-	-	-	-45.67K
Asset Writedown & Restructuring Costs	-	-	-	-	1.65M
Stock-Based Compensation (CF)	550K	441K	285K	787K	1.48M
Other Operating Activities, Total	-125K	-1	-	-64.18K	1.6M
Change In Accounts Receivable	3.85K	-780	-46.58K	-10.37K	-1.61M
Change In Inventories	-73.6K	-43.47K	-33.94K	15.45K	111K
Change In Accounts Payable	-27.57K	42.06K	312K	-53.22K	-908K
Change in Other Net Operating Assets	5.84K	-413K	157K	288K	-94.97K
Cash from Operations	-2.93M	-3.3M	-2.79M	-3.45M	-6.51M
Capital Expenditure	-498K	-682K	-1.02M	-1.11M	-51.2K
Sale of Property, Plant, and Equipment	-	-	-	132K	75K
Net (Increase) Decrease in Loans Originated / Sold - Investing	-	-	-	-	-2M
Other Investing Activities, Total	-	-	-	-	-1M
Cash from Investing	-498K	-682K	-1.02M	-977K	-2.98M
Short Term Debt Issued, Total	-	686K	-	-	708K
Long-Term Debt Issued, Total	1.03M	262K	1.51M	-	3M
Total Debt Issued	1.03M	948K	1.51M	-	3.71M
Short Term Debt Repaid, Total	-	-686K	-	-282K	-148K
Long-Term Debt Repaid, Total	-492K	-372K	-47.1K	-1.05M	-21.44K
Total Debt Repaid	-492K	-1.06M	-47.1K	-1.33M	-169K
Issuance of Common Stock	3.67M	7.2M	-	5.75M	8.38M
Repurchase of Common Stock	-	-	-	-	-
Other Financing Activities, Total	-	-998K	-	-	-
Cash from Financing	4.21M	6.09M	1.47M	4.42M	11.92M
Net Change in Cash	776K	2.11M	-2.34M	-6.09K	2.44M
Supplemental Items
Cash Interest Paid	16.17K	8.53K	129K	215K	75.22K
Cash Income Tax Paid (Refund)	800	1.6K	800	800	109K
Levered Free Cash Flow	-1.55M	-2.42M	-2.4M	-2.97M	-4.05M
Unlevered Free Cash Flow	-1.54M	-2.4M	-2.32M	-2.83M	-3.29M
Change In Net Working Capital	167K	180K	-300K	14.19K	3.03M
Net Debt Issued / Repaid	536K	-110K	1.47M	-1.33M	3.54M

Fiscal Period: December	2021	2022	2023	2024	2025
Profitability
Return on Assets	-47.55	-33.47	-27.77	-33.88	-34.54
Return on Total Capital	-49.81	-34.77	-30.04	-39.92	-40.79
Return On Equity %	-1.54K	-129.63	-136.43	-278.67	-248.52
Return on Common Equity	-1.54K	-129.63	-136.43	-278.67	-256.98
Margin Analysis
Gross Profit Margin %	62.5	65.53	68.69	62.81	62.61
SG&A Margin	167.28	174.78	133.82	140.73	115.85
EBITDA Margin %	-104.78	-102.76	-60.73	-71.32	-66.02
EBITA Margin %	-112.44	-109.26	-65.13	-77.92	-71.58
EBIT Margin %	-112.44	-109.26	-65.13	-77.92	-71.58
Income From Continuing Operations Margin %	-150.89	-109.7	-67.14	-81.06	-111.27
Net Income Margin %	-150.89	-109.7	-67.14	-81.06	-112.93
Net Avail. For Common Margin %	-150.89	-109.7	-67.14	-81.06	-112.93
Normalized Net Income Margin	-70.51	-68.53	-42.13	-50.39	-52.41
Levered Free Cash Flow Margin	-68.11	-74.67	-40.39	-50.04	-50.05
Unlevered Free Cash Flow Margin	-67.67	-74.1	-39.03	-47.77	-40.61
Asset Turnover
Asset Turnover	0.68	0.49	0.68	0.7	0.77
Fixed Assets Turnover	0.85	0.79	1.09	0.8	1.37
Receivables Turnover (Average Receivables)	-	-	247.36	95.43	9.29
Inventory Turnover (Average Inventory)	16.42	10.1	12.49	12.43	26.54
Short Term Liquidity
Current Ratio	1.3	3.4	0.55	0.31	1.03
Quick Ratio	0.99	2.83	0.24	0.08	0.64
Operating Cash Flow to Current Liabilities	-3.21	-3.09	-0.93	-1.24	-0.97
Days Sales Outstanding (Average Receivables)	-	-	1.48	3.83	39.3
Days Outstanding Inventory (Average Inventory)	22.23	36.14	29.23	29.44	13.75
Average Days Payable Outstanding	23.4	21	46.84	99.58	70.11
Cash Conversion Cycle (Average Days)	-	-	-16.13	-66.3	-17.05
Long Term Solvency
Total Debt/Equity	283.32	89.82	408.48	148.04	143.25
Total Debt / Total Capital	73.91	47.32	80.33	59.68	58.89
LT Debt/Equity	221.29	72.43	280.44	92.33	39.79
Long-Term Debt / Total Capital	57.73	38.16	55.15	37.22	16.36
Total Liabilities / Total Assets	74.84	49.32	82.51	66.58	64.75
EBIT / Interest Expense	-158.53	-121.27	-29.95	-21.47	-4.74
EBITDA / Interest Expense	-107.54	-81.53	-18.23	-14.28	-3.34
(EBITDA - Capex) / Interest Expense	-138.34	-104.87	-26.1	-19.43	-3.38
Total Debt / EBITDA	-1.95	-1.62	-2.72	-1.25	-1.63
Net Debt / EBITDA	-1.43	-0.35	-2.44	-1.2	-0.99
Total Debt / (EBITDA - Capex)	-1.52	-1.26	-1.9	-0.92	-1.61
Net Debt / (EBITDA - Capex)	-1.11	-0.27	-1.7	-0.88	-0.98
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	187.49	42.12	83.74	7.63	36.54
Gross Profit, 1 Yr. Growth %	211.71	49	92.6	2.88	36.1
EBITDA, 1 Yr. Growth %	155.63	39.39	8.59	-1.23	26.39
EBITA, 1 Yr. Growth %	142.67	38.1	9.53	1.69	25.42
EBIT, 1 Yr. Growth %	142.67	38.1	9.53	1.69	25.42
Earnings From Cont. Operations, 1 Yr. Growth %	221.9	3.33	12.46	1.71	87.42
Net Income, 1 Yr. Growth %	221.9	3.33	12.46	1.71	90.21
Normalized Net Income, 1 Yr. Growth %	138.62	38.14	12.96	2.1	42.02
Diluted EPS Before Extra, 1 Yr. Growth %	122.9	-8.96	3.47	-41.96	4.22
Accounts Receivable, 1 Yr. Growth %	-	-	5.97K	18.21	2.39K
Inventory, 1 Yr. Growth %	481.69	48.91	25.64	-8.35	-65.55
Net Property, Plant and Equip., 1 Yr. Growth %	102.31	28.36	37.79	-16.47	-24.91
Total Assets, 1 Yr. Growth %	141.07	77.55	6.42	-15.81	69.22
Tangible Book Value, 1 Yr. Growth %	-259.26	257.72	-63.28	207.51	73.34
Common Equity, 1 Yr. Growth %	-259.26	257.72	-63.28	207.51	73.34
Cash From Operations, 1 Yr. Growth %	231.35	69.1	-15.35	8.59	88.44
Capital Expenditures, 1 Yr. Growth %	330.09	36.79	49.57	-54.03	-95.39
Levered Free Cash Flow, 1 Yr. Growth %	153.97	62.67	-0.61	-17.52	85.89
Unlevered Free Cash Flow, 1 Yr. Growth %	157.99	62.55	-3.22	-19.44	60.73
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	92.11	102.14	61.6	35.26	21.23
Gross Profit, 2 Yr. CAGR %	77.02	115.51	69.4	32.43	18.33
EBITDA, 2 Yr. CAGR %	94.16	88.76	23.03	12.68	11.73
EBITA, 2 Yr. CAGR %	84.87	83.07	22.99	14.23	12.93
EBIT, 2 Yr. CAGR %	84.87	83.07	22.99	14.23	12.93
Earnings From Cont. Operations, 2 Yr. CAGR %	113.8	82.38	7.8	16.27	38.07
Net Income, 2 Yr. CAGR %	113.8	82.38	7.8	16.27	39.09
Normalized Net Income, 2 Yr. CAGR %	84.96	81.56	24.92	15.98	20.42
Diluted EPS Before Extra, 2 Yr. CAGR %	38.93	42.72	-2.95	-15.71	-22.23
Accounts Receivable, 2 Yr. CAGR %	-	-55.01	-	828.94	442.54
Inventory, 2 Yr. CAGR %	210.81	194.31	36.78	13.21	-43.81
Net Property, Plant and Equip., 2 Yr. CAGR %	48.13	61.15	32.99	21.09	-20.8
Total Assets, 2 Yr. CAGR %	66.93	106.89	37.46	-4.03	19.36
Tangible Book Value, 2 Yr. CAGR %	-30.9	138.69	14.6	-22.08	130.88
Common Equity, 2 Yr. CAGR %	-30.9	138.69	14.6	-22.08	130.88
Cash From Operations, 2 Yr. CAGR %	101.99	93.02	19.64	2.33	43.05
Capital Expenditures, 2 Yr. CAGR %	928.82	142.56	43.04	27.58	-85.44
Levered Free Cash Flow, 2 Yr. CAGR %	-	98.92	27.15	10.25	6.14
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	100.38	25.42	8.13	-3.31
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	73.75	95.81	37.51	35.68
Gross Profit, 3 Yr. CAGR %	-	67.14	107.59	37.74	33.64
EBITDA, 3 Yr. CAGR %	-	73.85	56.99	20.96	17.08
EBITA, 3 Yr. CAGR %	-	67.74	54.26	21.69	17.84
EBIT, 3 Yr. CAGR %	-	67.74	54.26	21.69	17.84
Earnings From Cont. Operations, 3 Yr. CAGR %	-	67.78	55.23	11.79	36.33
Net Income, 3 Yr. CAGR %	-	67.78	55.23	11.79	37
Normalized Net Income, 3 Yr. CAGR %	-	67.82	55	22.94	24.08
Diluted EPS Before Extra, 3 Yr. CAGR %	-	20.82	28.21	-13.52	-9.53
Accounts Receivable, 3 Yr. CAGR %	-	-66.04	130.78	-	1.19K
Inventory, 3 Yr. CAGR %	-	143.2	121.61	24.04	-23.85
Net Property, Plant and Equip., 3 Yr. CAGR %	-	41.22	52.95	23.46	3.26
Total Assets, 3 Yr. CAGR %	-	70.4	65.77	17.81	15.94
Tangible Book Value, 3 Yr. CAGR %	-	19.53	27.89	29.51	1.72
Common Equity, 3 Yr. CAGR %	-	19.53	27.89	29.51	1.72
Cash From Operations, 3 Yr. CAGR %	-	66.16	46.65	20.98	25.42
Capital Expenditures, 3 Yr. CAGR %	-	425.11	106.45	30.58	-57.81
Levered Free Cash Flow, 3 Yr. CAGR %	-	-	57.85	25.88	18.41
Unlevered Free Cash Flow, 3 Yr. CAGR %	-	-	57.22	24.23	10.71
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	116.29	59.79	-	57.19	59.14
Gross Profit, 5 Yr. CAGR %	152.68	69.78	-	52.28	61.79
EBITDA, 5 Yr. CAGR %	35.87	29.87	-	46.17	41.73
EBITA, 5 Yr. CAGR %	36.06	29.57	-	43.85	40.55
EBIT, 5 Yr. CAGR %	36.06	29.57	-	43.85	40.55
Earnings From Cont. Operations, 5 Yr. CAGR %	44.26	29.65	-	44.89	53.16
Net Income, 5 Yr. CAGR %	44.26	29.65	-	44.89	53.61
Normalized Net Income, 5 Yr. CAGR %	36.15	29.66	-	44.76	44.49
Diluted EPS Before Extra, 5 Yr. CAGR %	-	-	-	4.62	8.57
Accounts Receivable, 5 Yr. CAGR %	-	-24.86	-	27.58	237.05
Inventory, 5 Yr. CAGR %	117.67	69.53	-	79.12	30.77
Net Property, Plant and Equip., 5 Yr. CAGR %	72.63	36.12	-	32.79	23.38
Total Assets, 5 Yr. CAGR %	63.77	52.17	-	35.43	46.16
Tangible Book Value, 5 Yr. CAGR %	116.73	33.91	-	0.73	43.08
Common Equity, 5 Yr. CAGR %	116.73	33.91	-	0.73	43.08
Cash From Operations, 5 Yr. CAGR %	40.77	40.12	-	36.87	49.03
Capital Expenditures, 5 Yr. CAGR %	81.21	-1.52	-	198.17	-15.07
Levered Free Cash Flow, 5 Yr. CAGR %	-	20.05	-	-	45.96
Unlevered Free Cash Flow, 5 Yr. CAGR %	-	19.87	-	-	40.61