AMERICAN REBEL HOLDINGS INC

For the period ended Jun 30, 2026. Filed Aug 10, 2026.

About this filing

A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.

Jun 30, 2026 · Filed Aug 10, 2026

AREB$0.04-9.8%Stored close · as of Nov 10, 2026

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Contents

Item 1. Interim Condensed Consolidated Financial Statements (Unaudited)

CONDENSED CONSOLIDATED BALANCE SHEETS

	June 30, 2026	December 31, 2025
	(Unaudited)	(Audited)
ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$96,455	$147,586
Accounts receivable, net	603,562	949,515
Prepaid expense	1,116,674	1,792,567
Inventory	1,786,533	2,755,320
Total Current Assets	3,603,224	5,644,988
Property and Equipment, net	14,122,057	14,345,741
OTHER NON-CURRENT ASSETS:
Restricted cash	1,124,449	2,624,501
Lease deposits and other	169,122	59,730
Investments	6,474,616	6,499,851
Right-of-use lease assets	1,826,063	2,248,784
Intangible assets, net	375,000	400,000
Total Other Assets	9,969,250	11,832,866
TOTAL ASSETS	$27,694,531	$31,823,595
LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES:
Accounts payable and other payables	$4,828,331	$3,502,362
Accrued expense and other	1,846,325	722,324
Accrued interest	183,122	554,375
Deferred revenue	405,050	369,607
Loan – Officers – related party	11,811	3,800
Loans – Working capital, net	14,612,819	19,616,386
Loan – Director – related party	400,000	400,000
Right-of-use lease liability, current	739,411	797,447
Total Current Liabilities	23,026,869	25,966,301
Right-of-use lease liability, long-term	1,093,856	1,475,523
TOTAL LIABILITIES	24,120,725	27,441,824
STOCKHOLDERS’ EQUITY:
Preferred stock, $0.001 par value; 10,000,000 shares authorized; 762,001 and 1,521,701 issued and outstanding, at June 30, 2026 and December 31, 2025, respectively, comprised of Preferred Shares A, B, D and E, of which no Series C or E was outstanding at June 30, 2026
Preferred - Series A	123	123
Preferred - Series B	75	75
Preferred - Series C	-	-
Preferred - Series D	564	1,321
Preferred - Series E	-	2
Common stock, $0.001 par value; 600,000,000 shares authorized; 21,004,164 and 3,362 issued and outstanding at June 30, 2026 and December 31, 2025, respectively	21,004	3
Additional paid in capital	115,932,812	103,791,736
Noncontrolling interest in American Rebel Licensing NIL I, Inc.	(13,575)	-
Accumulated deficit	(112,367,197)	(99,411,489)
TOTAL STOCKHOLDERS’ EQUITY	3,573,806	4,381,771
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$27,694,531	$31,823,595

(1)	The Company’s common stock outstanding as of December 31, 2025, has been retroactively restated for the various reverse stock splits as described in the footnotes.

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

(UNAUDITED)

For the Three Months Ended June 30, · For the Six Months Ended June 30,
2026 · 2025 · 2026 · 2025
Revenue	$1,986,066		$2,842,596	$3,971,257		$5,353,920
Cost of goods sold	2,142,041		2,873,969	4,521,277		5,096,240
Gross margin	(155,975)		(31,373)	(550,020)		257,680
Expenses:
Consulting/payroll and other costs	1,070,582		973,753	2,152,451		1,712,730
Compensation expense – officers – deferred comp – related party	62,500		164,063	125,000		328,126
Rental expense, warehousing, outlet expense	36,978		48,253	82,666		105,366
Product development costs	6,700		648,357	12,206		741,824
Marketing and brand development costs	1,239,707		970,806	2,499,505		1,666,297
Administrative and other	2,033,426		1,324,575	3,202,608		2,795,160
Depreciation and amortization expense	124,201		37,100	248,685		72,875
Total operating expenses	4,574,094		4,166,907	8,323,121		7,422,378
Operating loss	(4,730,069)		(4,198,280)	(8,873,141)		(7,164,698)
Other income (expense)
Interest expense	(738,328)		(430,183)	(2,084,210)		(1,154,126)
Interest income	103		855	233		1,119
Other income	-		-	6,500		18,000
Loss on debt extinguishment	(171,755)		(11,817,991)	(1,075,328)		(12,317,785)
Remeasurement and loss on settlement of liabilities	(328,150)		(1,692,144)	(783,868)		(2,579,509)
Net income (loss) before income tax provision	(5,968,199)		(18,137,743)	(12,809,814)		(23,196,999)
Provision for income tax	-			-		-
Loss on equity method investments	(12,618)			(25,234)		-
Net income (loss)	$(5,980,817)		$(18,137,743)	$(12,835,048)		$(23,196,999)
Less: net income (loss) attributable to noncontrolling interest	(12,808)		-	(13,575)		-
Net income (loss) attributable to American Rebel Holdings, Inc.	$(5,968,009)		$(18,137,743)	$(12,821,473)		$(23,196,999)
Series E preferred stock dividends	$(14,000)	$	-	$(133,000)	$	-
Net income (loss) attributable to common stockholders	$(5,982,009)		$(18,137,743)	$(12,954,473)		$(23,196,999)
Basic and diluted income (loss) per share	$(0.59)		$(213,385.21)	$(2.52)		$(286,382.70)
Weighted average common shares outstanding - basic and diluted	10,131,534		85	5,143,420		81

(1)	The Company’s common stock outstanding for the three and six months ended June 30, 2025, has been retroactively restated for the various reverse stock splits as described in the footnotes.

CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS’ EQUITY

FOR THE THREE AND SIX MONTHS ENDED JUNE 30, 2026 AND 2025 (UNAUDITED)

Common Stock · Common Stock Amount · Preferred Stock · Preferred Stock Amount · Additional Paid-in Capital · Accumulated Deficit · Noncontrolling Interest · Total
Balance - December 31, 2025	3,362		$3	1,521,701	$1,521	$103,791,736	$(99,411,489)	$	-	4,381,771
Series A compensation expense	-		-	-	-	62,500	-		-	62,500
Issuance of Series D preferred stock and common stock for notes payable settlement	45,220		45	281,560	282	6,965,791	-		-	6,966,118
Issuance of Series D preferred stock	-		-	70,000	70	524,930	-		-	525,000
Issuance of Series D preferred stock and common stock for liabilities settlement	7,781		8	53,334	53	1,984,440	-		-	1,984,501
Issuance of Series D preferred stock and common stock for consulting services	-		-	18,000	18	134,982	-		-	135,000
Conversion of Series D preferred stock to common stock	89,820		90	(860,843)	(861)	(3,443)	-		-	(4,214)
Issuance of Series E preferred stock for preferred returns	-		-	119	-	120,234	(120,234)		-	-
Conversion of Series E preferred stock to common stock	24,500		25	(490)	-	(2)	-		-	23
Offering costs	-		-	-	-	(30,000)	-		-	(30,000)
Effect of reverse stock split round lot shares	62,683		63	-	-	19,268	-		-	19,331
Net loss	-		-	-	-	-	(6,853,464)		(767)	(6,854,231)
Balance - March 31, 2026	233,366		$233	1,083,381	$1,083	$113,570,436	$(106,385,187)		$(767)	$7,185,798
Series A compensation expense	-		-	-	-	62,500	-		-	62,500
Conversion of Series A preferred stock to common stock	-		-	-	-	-	-		-	-
Exercise of warrants	-		-	-	-	-	-		-	-
Issuance of common stock for notes payable settlement	9,129,377		9,129	-	-	1,821,046	-		-	1,830,175
Issuance of common stock for liabilities settlement	1,550,000		1,550	-	-	474,600	-		-	476,150
Conversion of Series D preferred stock to common stock	1,598,755		1,599	(319,751)	(320)	(1,279)	-		-	-
Issuance of Series E preferred stock for preferred returns	-		-	14	1	14,000	(14,001)		-	-
Conversion of Series E preferred stock to common stock	5,271,983		5,272	(1,643)	(2)	(5,270)	-		-	-
Effect of reverse stock split round lot shares	3,220,683		3,221	-	-	(3,221)	-		-	-
Net loss	-		-	-	-	-	(5,968,009)		(12,808)	(5,980,817)
Balance - June 30, 2026	21,004,164		$21,004	762,001	$762	$115,932,812	$(112,367,197)		$(13,575)	$3,573,806
Balance - December 31, 2024	-	$	-	398,256	$398	$57,453,920	$(65,086,200)	$	-	$(7,631,882)
Series A compensation expense	-		-	-	-	164,063	-		-	164,063
Issuance of common stock for liabilities settlement	-		-	-	-	2,597,427	-		-	2,597,427
Issuance of Series D preferred stock in connection with loans – working capital, net	-		-	18,736	19	190,352	-		-	190,371
Issuance of common stock in connection with consulting and financing arrangements	-		-	-	-	2,206	-		-	2,206
Conversion of Series D preferred stock into common stock	-		-	(88,334)	(89)	89	-		-	-
Conversion of notes payable into common stock	-		-	-	-	1,724,398	-		-	1,724,398
Effect of reverse stock split round lot shares	-		-	-	-	-	-		-	-
Net loss	-		-	-	-	-	(5,059,256)		-	(5,059,256)
Balance - March 31, 2025	-	$	-	328,658	$328	$62,132,455	$(70,145,456)	$	-	$(8,012,673)
Series A compensation expense	-		-	-	-	164,063	-		-	164,063
Issuance of Series D preferred stock and common stock for liabilities settlement	54		-	79,000	79	4,136,725	-		-	4,136,804
Issuance of Common stock in private placement	12		-	-	-	2,500,000	-		-	2,500,000
Conversion of notes payable into Common Stock	87		-	-	-	16,601,909	-		-	16,601,909
Conversion of Series D Preferred stock	1		-	(118,280)	(118)	118	-		-	-
Offering costs	-		-	-	-	(380,251)	-		-	(380,251)
Net loss	-		-	-	-	-	(18,137,743)		-	(18,137,743)
Balance - June 30, 2025	154	$	-	289,378	$289	$85,155,019	$(88,283,199)	$	-	$(3,127,891)

(1)	The Company’s changes in stockholders’ equity for the three and six months ended June 30, 2025 has been retroactively restated for the various reverse stock splits as described in the footnotes.

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED)

	For the Six Months Ended June 30,
2026 · 2025
CASH FLOW FROM OPERATING ACTIVITIES:
Net loss		$(12,835,048)		$(23,196,999)
Depreciation and amortization		248,685		72,875
Non-cash, in-kind interest		1,922,818		984,576
Deferred compensation in connection with Series A preferred shares		125,000		328,126
Loss on debt extinguishment		1,075,328		12,317,785
Loss on remeasurement and settlement of liabilities		783,868		2,579,509
Loss on equity method investments		25,234		-
Adjustments to reconcile net loss to cash (used in) operating activities:
Accounts receivable		345,953		(338,073)
Prepaid expense and other		810,893		(1,114,045)
Inventory		968,787		929,010
Lease deposits and other		(109,392)		(19,266)
Accounts payable		3,002,752		4,011,646
Accrued expenses		1,124,001		140,489
Accrued interest		(371,253)		-
Deferred revenue		35,443		45,479
Right-of-use lease liabilities		(16,982)		(100,774)
Net Cash Used in Operating Activities		$(2,863,913)		$(3,359,662)
CASH FLOW FROM INVESTING ACTIVITIES:
Purchase of property and equipment		-		(42,272)
Net Cash Provided by (Used in) Investing Activities	$	-		$(42,272)
CASH FLOW FROM FINANCING ACTIVITIES:
Offering costs paid		$(30,000)		$(380,251)
Proceeds from loans - officer - related party		8,011		7,745
Proceeds from working capital loans, net		1,223,690		6,639,026
Repayments of working capital loans, net		(413,971)		(180,320)
Origination fees paid		-		(39,600)
Payments on line of credit		-		(350,000)
Proceeds from issuance of Series D preferred stock		525,000		-
Proceeds from issuance of Common stock		-		2,500,000
Net Cash Provided by Financing Activities		$1,312,730		$8,196,600
CHANGE IN CASH, CASH EQUIVALENTS, AND RESTRICTED CASH		(1,551,183)		4,794,666
CASH, CASH EQUIVALENTS, AND RESTRICTED CASH AT BEGINNING OF PERIOD		$2,772,087		$287,546
CASH AND CASH EQUIVALENTS AT END OF PERIOD		96,455		457,212
RESTRICTED CASH AT END OF PERIOD		1,124,449		4,625,000
TOTAL CASH, CASH EQUIVALENTS, AND RESTRICTED CASH AT END OF PERIOD		$1,220,904		$5,082,212
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Cash paid for:
Interest		$84,425		$155,148
Income taxes		-		-
Non-cash operating activities:
Prepaid expenses paid for with issuance of Company stock		$814,630		$1,410,000
Liabilities settled with issuance of Company stock		$1,279,042	$	-
Non-cash investing activities:
Non-cash financing activities:
Debt converted to Company stock		$7,247,865	$	-

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