Income Statement Reborn Coffee, Inc.

Stocks

REBN

US75618M3051

Restaurants & Bars

Market Closed - Nasdaq Other stock markets 01:30:00 11/06/2026 am IST			5-day change	1st Jan Change
1.410 ^USD	-11.32%		-17.54%	-5.37%

09/06	Reborn Coffee Appoints Jung Jae Lim as CEO	MT
09/06	Reborn Coffee, Inc. Announces CEO Changes	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	22.8L	32.41L	59.54L	59.29L	80.95L
Total Revenues	22.8L	32.41L	59.54L	59.29L	80.95L
Cost of Goods Sold, Total	9L	11.17L	18.64L	22.05L	30.26L
Gross Profit	14.25L	21.23L	40.9L	37.24L	50.68L
Selling General & Admin Expenses, Total	38.14L	56.64L	79.68L	83.44L	93.78L
Stock-Based Compensation (IS)	-	-	-	-	14.84L
Depreciation & Amortization - (IS)	2L	-	-	-	-
Other Operating Expenses, Total	39.89L	56.64L	79.68L	83.44L	1.09Cr
Operating Income	-25.64L	-35.41L	-38.78L	-46.2L	-57.94L
Interest Expense, Total	-16.17T	-29.2T	-1L	-2L	-12.23L
Net Interest Expenses	-16.17T	-29.2T	-1L	-2L	-12.23L
Other Non Operating Income (Expenses)	7.63T	16.44T	-6.28T	55.14T	4L
EBT, Excl. Unusual Items	-25.72L	-35.53L	-40.14L	-47.8L	-65.73L
Gain (Loss) On Sale Of Assets	-	-	16.96T	-	45.67T
Asset Writedown	-	-	-	-25.6T	-16.47L
Other Unusual Items	-9L	-	-	-	-7L
EBT, Incl. Unusual Items	-34.4L	-35.53L	-39.97L	-48.05L	-88.98L
Income Tax Expense	800	1.6T	800	800	1L
Earnings From Continuing Operations	-34.4L	-35.55L	-39.98L	-48.06L	-90.07L
Net Income to Company	-34.4L	-35.55L	-39.98L	-48.06L	-90.07L
Minority Interest	-	-	-	-	-1L
Net Income - (IS)	-34.4L	-35.55L	-39.98L	-48.06L	-91.41L
Net Income to Common Incl Extra Items	-34.4L	-35.55L	-39.98L	-48.06L	-91.41L
Net Income to Common Excl. Extra Items	-34.4L	-35.55L	-39.98L	-48.06L	-91.41L
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	13.46L	15.22L	16.54L	28.97L	52.95L
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	13.46L	15.22L	16.54L	28.97L	52.95L
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	-23.89L	-33.3L	-36.16L	-42.28L	-53.44L
EBITA	-25.64L	-35.41L	-38.78L	-46.2L	-57.94L
EBIT	-25.64L	-35.41L	-38.78L	-46.2L	-57.94L
EBITDAR	-17.39L	-23.8L	-23.6L	-30.71L	-40.82L
Total Revenues (As Reported)	22.8L	32.41L	59.54L	59.29L	80.95L
Effective Tax Rate - (Ratio)	-0.02	-0.04	-0.02	-0.02	-1.23
Current Domestic Taxes	800	1.6T	800	800	1L
Total Current Taxes	800	1.6T	800	800	1L
Normalized Net Income	-16.08L	-22.21L	-25.09L	-29.87L	-42.42L
Supplemental Operating Expense Items
Advertising Expense	82.35T	52.69T	71.07T	2L	9.62T
Selling and Marketing Expenses	82.35T	52.69T	71.07T	2L	9.62T
General and Administrative Expenses	14.62L	46.61L	66.41L	70.13L	81.06L
Net Rental Expense, Total	6L	9L	12.56L	11.57L	12.62L
Imputed Operating Lease Interest Expense	28.08T	61.23T	3L	4L	23.51L
Imputed Operating Lease Depreciation	6L	9L	10.03L	8L	-10.89L
Stock-Based Comp., G&A Exp. (Total)	6L	-	-	-	-
Stock-Based Comp., Other (Total)	-	4L	3L	8L	14.84L
Total Stock-Based Compensation	6L	4L	3L	8L	14.84L

Fiscal Period: December	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	9L	30.19L	7L	2L	25.95L
Total Cash And Short Term Investments	9L	30.19L	7L	2L	25.95L
Accounts Receivable, Total	-	780	47.36T	67.31T	16.76L
Notes Receivable	-	-	-	-	20L
Total Receivables	-	780	47.36T	67.31T	36.76L
Inventory	88.88T	1L	2L	2L	58.44T
Prepaid Expenses	2L	5L	8L	5L	6L
Total Current Assets	11.86L	36.3L	16.64L	9L	68.79L
Gross Property Plant And Equipment	42.38L	54.64L	74.61L	82.35L	69.51L
Accumulated Depreciation	-7L	-9L	-11.33L	-15.01L	-18.95L
Net Property Plant And Equipment	35.78L	45.92L	63.28L	67.33L	50.56L
Other Long-Term Assets, Total	-	2L	10.08L	2L	12.46L
Total Assets	47.64L	84.58L	90L	77.89L	1.32Cr
Liabilities
Accounts Payable, Total	45.75T	87.81T	4L	6L	6L
Accrued Expenses, Total	1L	2L	6L	8L	8L
Short-term Borrowings	-	-	3L	4L	37.69L
Current Portion of Long-Term Debt	2L	1L	9L	2L	2L
Current Portion of Leases	6L	6L	8L	8L	9L
Other Current Liabilities	-	-	-	-	5L
Total Current Liabilities	9L	10.66L	30.13L	27.83L	66.87L
Long-Term Debt	6L	6L	9L	5L	5L
Long-Term Leases	20.12L	25.3L	35.57L	19.07L	13.53L
Total Liabilities	35.65L	41.71L	74.27L	51.86L	85.35L
Common Stock, Total	1L	1.32T	1.49T	14.7L	9L
Additional Paid In Capital	95.59L	1.63Cr	1.76Cr	2.27Cr	3.44Cr
Retained Earnings	-84.77L	-1.2Cr	-1.6Cr	-2.16Cr	-3.07Cr
Comprehensive Income and Other	-2	-	-	21.09T	-
Total Common Equity	11.98L	42.87L	15.74L	26.03L	45.12L
Minority Interest	-	-	-	-	1L
Total Equity	11.98L	42.87L	15.74L	26.03L	46.46L
Total Liabilities And Equity	47.64L	84.58L	90L	77.89L	1.32Cr
Supplemental Items
ECS Total Shares Outstanding on Filing Date	14.54L	16.45L	27.16L	45.69L	82.13L
ECS Total Common Shares Outstanding	14.54L	16.45L	18.66L	42.75L	78.51L
Book Value / Share	0.82	2.61	0.84	0.61	0.57
Tangible Book Value	11.98L	42.87L	15.74L	26.03L	45.12L
Tangible Book Value Per Share	0.82	2.61	0.84	0.61	0.57
Total Debt	33.95L	38.5L	64.29L	38.53L	66.55L
Net Debt	24.9L	8L	57.52L	36.95L	40.6L
Debt Equivalent Oper. Leases	51.99L	75.98L	1Cr	92.54L	1.01Cr
Minority Interest, Total (Incl. Fin. Div)	-	-	-	-	1L
Account Code - Inventory Valuation	3	3	3	3	3
Buildings, Total	4L	6L	10.25L	34.79L	27.01L
Machinery, Total	8L	12.62L	15.63L	14.7L	10.68L
Full Time Employees	24	-	-	-	-
Part Time Employees	51	-	-	-	-

Fiscal Period: December	2021	2022	2023	2024	2025
Net Income	-34.4L	-35.55L	-39.98L	-48.06L	-91.41L
Depreciation & Amortization - CF	2L	2L	5L	4L	4L
Depreciation & Amortization, Total	2L	2L	5L	4L	4L
(Gain) Loss From Sale Of Asset	-	-	-	-	-45.67T
Asset Writedown & Restructuring Costs	-	-	-	-	16.47L
Stock-Based Compensation (CF)	6L	4L	3L	8L	14.84L
Other Operating Activities, Total	-1L	-1	-	-64.18T	16.01L
Change In Accounts Receivable	3.85T	-780	-46.58T	-10.37T	-16.09L
Change In Inventories	-73.6T	-43.47T	-33.94T	15.45T	1L
Change In Accounts Payable	-27.57T	42.06T	3L	-53.22T	-9L
Change in Other Net Operating Assets	5.84T	-4L	2L	3L	-94.97T
Cash from Operations	-29.32L	-32.97L	-27.91L	-34.52L	-65.05L
Capital Expenditure	-5L	-7L	-10.19L	-11.09L	-51.2T
Sale of Property, Plant, and Equipment	-	-	-	1L	75T
Net (Increase) Decrease in Loans Originated / Sold - Investing	-	-	-	-	-20L
Other Investing Activities, Total	-	-	-	-	-10L
Cash from Investing	-5L	-7L	-10.19L	-10L	-29.76L
Short Term Debt Issued, Total	-	7L	-	-	7L
Long-Term Debt Issued, Total	10.28L	3L	15.15L	-	30L
Total Debt Issued	10.28L	9L	15.15L	-	37.08L
Short Term Debt Repaid, Total	-	-7L	-	-3L	-1L
Long-Term Debt Repaid, Total	-5L	-4L	-47.1T	-10.49L	-21.44T
Total Debt Repaid	-5L	-10.58L	-47.1T	-13.31L	-2L
Issuance of Common Stock	36.71L	72L	-	57.54L	83.8L
Repurchase of Common Stock	-	-	-	-	-
Other Financing Activities, Total	-	-10L	-	-	-
Cash from Financing	42.07L	60.93L	14.68L	44.23L	1.19Cr
Net Change in Cash	8L	21.14L	-23.43L	-6.09T	24.37L
Supplemental Items
Cash Interest Paid	16.17T	8.53T	1L	2L	75.22T
Cash Income Tax Paid (Refund)	800	1.6T	800	800	1L
Levered Free Cash Flow	-15.53L	-24.2L	-24.05L	-29.67L	-55.36L
Unlevered Free Cash Flow	-15.43L	-24.01L	-23.24L	-28.32L	-47.71L
Change In Net Working Capital	2L	2L	-3L	14.19T	30.33L
Net Debt Issued / Repaid	5L	-1L	14.68L	-13.31L	35.38L

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 %	-1.54T	-129.63	-136.43	-278.67	-248.52
Return on Common Equity	-1.54T	-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	-68.39
Unlevered Free Cash Flow Margin	-67.67	-74.1	-39.03	-47.77	-58.95
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 %	-	-	5.97T	18.21	2.39T
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	86.6
Unlevered Free Cash Flow, 1 Yr. Growth %	157.99	62.55	-3.22	-19.44	68.47
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	24.06
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	100.38	25.42	8.13	16.5
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	-	1.19T
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	31.39
Unlevered Free Cash Flow, 3 Yr. CAGR %	-	-	57.22	24.23	25.35
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	-	-	55.37
Unlevered Free Cash Flow, 5 Yr. CAGR %	-	19.87	-	-	51.49