Reborn Coffee, Inc. (REBN) Balance Sheet
REBN balance sheet, 2025
December 31, 2025 · U.S. dollars$13.2M assets = $8.5M liabilities + $4.6M equity
Both columns are drawn to the same scale: what REBN owns equals what it owes plus shareholders’ equity. Hover a block for its value.
REBN financial health
Descriptive bands, not a rating. Fiscal 2025.
REBN balance sheet trends, 2016–2025
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $404,3442016 | $13.2M2025 | +54.6%/yr | |
| Total liabilities | $429,4032016 | $8.5M2025 | +45.3%/yr | |
| Shareholders’ equity | −$25,0592016 | $4.5M2025 | — | |
| Cash & short-term investments | $142,4302016 | $2.6M2025 | +43.7%/yr | |
| Total debt | $418,0002016 | $6.5M2025 | +40.9%/yr | |
| Net cash (debt) | −$275,5702016 | −$3.9M2025 | −$3.6M | |
| Working capital | −$271,7012016 | $192,5312025 | +$464,232 | |
| Book value per share | −$0.072020 | $0.852025 | — | |
| Current ratio | 0.372016 | 1.032025 | +0.66 | |
| Debt / equity | 2.832021 | 1.442025 | −1.39 | |
| Shares outstanding | 10.7M2020 | 5.3M2025 | −13.2%/yr |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
REBN assets
REBN liabilities and equity
REBN debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
REBN balance sheet
| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2017 | 2016 | |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Cash & short-term investments | $2.6M | $158,215 | $164,301 | $3.0M | $905,051 | $128,568 | −$1.0M | $0 | $142,430 |
| Cash & equivalents | $2.6M | $158,215 | $164,301 | $3.0M | $905,051 | $128,568 | −$1.0M | — | $142,430 |
| Receivables | $3.7M | $67,309 | $56,938 | $780 | $0 | $3,853 | $19,911 | $3,256 | $1,630 |
| Inventory | $58,435 | $169,615 | $185,061 | $132,343 | $88,877 | $15,279 | $9,200 | $9,450 | $1,819 |
| Other current assets | $550,000 | $467,613 | $359,124 | $477,850 | $191,838 | $59,779 | $1.1M | $16,441 | $11,823 |
| Total current assets | $6.9M | $862,752 | $765,424 | $3.6M | $1.2M | $207,479 | $78,890 | $29,147 | $157,702 |
| Property, plant & equipment (net) | $5.1M | $6.7M | $8.1M | $4.6M | $3.6M | $1.8M | $1.6M | $982,602 | $233,335 |
| Goodwill & intangible assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $1.2M | $193,188 | $425,712 | $235,164 | $0 | $0 | $0 | $24,778 | $13,307 |
| Total assets | $13.2M | $7.8M | $9.3M | $8.5M | $4.8M | $2.0M | $1.7M | $1.0M | $404,344 |
| Liabilities | |||||||||
| Accounts payable | $561,457 | $558,444 | $632,753 | $87,809 | $45,748 | $73,319 | $823 | $224,828 | $5,488 |
| Short-term debt | $4.7M | $1.5M | $2.6M | $745,294 | $743,185 | $1.4M | $3.3M | $1.6M | $418,000 |
| Total current liabilities | $6.7M | $2.8M | $3.8M | $1.1M | $913,468 | $1.5M | $3.3M | $2.0M | $429,403 |
| Long-term debt | $495,658 | $496,247 | $856,682 | $574,871 | $640,064 | $194,485 | $35,176 | $0 | $0 |
| Lease obligations | $2.2M | $2.8M | $4.4M | $3.2M | $2.6M | $1.2M | $1.0M | — | — |
| Other long-term liabilities | $1.4M | $1.9M | $3.7M | $2.5M | $2.0M | $994,240 | $852,054 | $63,869 | $0 |
| Total liabilities | $8.5M | $5.2M | $8.4M | $4.2M | $3.6M | $2.7M | $4.2M | $2.0M | $429,403 |
| Shareholders' equity | |||||||||
| Common stock & paid-in capital | $850,785 | $1.5M | $1,493 | $1,316 | $1,163 | $1,045 | $55,917 | $1.0M | $1.0M |
| Retained earnings (deficit) | −$30.7M | −$21.6M | −$16.8M | −$12.0M | −$8.5M | −$5.0M | −$4.0M | −$2.0M | −$1.0M |
| Accumulated other comprehensive income | — | $21,091 | — | $0 | — | −$450,000 | −$500,000 | — | — |
| Minority interest | $134,149 | $0 | — | — | — | — | — | — | — |
| Total shareholders' equity | $4.5M | $2.6M | $846,406 | $4.3M | $1.2M | −$752,396 | −$2.5M | −$995,395 | −$25,059 |
| Key figures | |||||||||
| Total debt | $6.5M | $3.9M | $7.2M | $3.9M | $3.4M | $2.6M | $4.1M | $1.7M | $418,000 |
| Net cash (debt) | −$3.9M | −$3.7M | −$7.0M | −$831,115 | −$2.5M | −$2.5M | −$5.2M | −$1.7M | −$275,570 |
| Working capital | $192,531 | −$1.9M | −$3.1M | $2.6M | $272,298 | −$1.3M | −$3.3M | −$1.9M | −$271,701 |
| Tangible book value | $4.5M | $2.6M | $846,406 | $4.3M | $1.2M | −$752,396 | −$2.5M | −$995,395 | −$25,059 |
| Book value per share | $0.85 | $0.90 | — | — | $0.10 | −$0.07 | — | — | — |
| Shares outstanding | 5.3M | 2.9M | — | — | 11.6M | 10.7M | — | — | — |
| Current ratio | 1.03 | 0.31 | 0.20 | 3.40 | 1.30 | 0.13 | 0.02 | 0.01 | 0.37 |
| Quick ratio | 0.94 | 0.08 | 0.06 | 2.83 | 0.99 | 0.09 | −0.31 | 0.00 | 0.34 |
| Debt / equity | 1.44 | 1.48 | 8.46 | 0.90 | 2.83 | — | — | — | — |
| Equity / assets | 34.2% | 33.4% | 9.1% | 50.7% | 25.2% | −38.1% | −146.8% | −96.0% | −6.2% |
| Jun '26 | Mar '26 | Dec '25 | Sep '25 | Jun '25 | Mar '25 | Dec '24 | Sep '24 | Jun '24 | Mar '24 | Dec '23 | Sep '23 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||||
| Cash & short-term investments | $309,878 | $266,382 | $2.6M | $44,045 | $77,866 | $777,117 | $158,215 | $105,863 | $617,051 | $70,251 | $676,448 | $363,951 |
| Cash & equivalents | $309,878 | $266,382 | $2.6M | $44,045 | $77,866 | $777,117 | $158,215 | $105,863 | $617,051 | $70,251 | $676,448 | $363,951 |
| Receivables | $5.0M | $6.8M | $1.7M | $147,459 | $68,109 | $69,291 | $67,309 | $76,809 | $67,225 | $192,724 | $47,361 | $13,813 |
| Inventory | $127,950 | $119,209 | $58,435 | $200,662 | $200,662 | $203,082 | $169,615 | $251,604 | $267,934 | $266,698 | $166,281 | $166,281 |
| Other current assets | $583,299 | $665,284 | $2.5M | $274,950 | $540,000 | $507,473 | $467,613 | $934,301 | $704,960 | $1.2M | $773,949 | $1.3M |
| Total current assets | $6.0M | $7.8M | $6.9M | $667,116 | $886,637 | $1.6M | $862,752 | $1.4M | $1.7M | $1.7M | $1.7M | $1.8M |
| Property, plant & equipment (net) | $4.6M | $4.8M | $6.1M | $5.3M | $5.3M | $6.3M | $6.7M | $7.9M | $8.2M | $8.8M | $6.3M | $6.6M |
| Goodwill & intangible assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $1.2M | $1.5M | $246,189 | $193,188 | $193,188 | $193,188 | $193,188 | $328,628 | $648,938 | $419,482 | $1.0M | $45,977 |
| Total assets | $11.8M | $14.2M | $13.2M | $6.2M | $6.4M | $8.1M | $7.8M | $9.6M | $10.5M | $10.9M | $9.0M | $8.4M |
| Liabilities | ||||||||||||
| Accounts payable | $972,505 | $1.7M | $561,457 | $895,738 | $750,819 | $268,910 | $558,444 | $528,693 | $463,998 | $513,008 | $399,346 | $298,279 |
| Short-term debt | $5.3M | $5.3M | — | $2.7M | $2.3M | $1.7M | $1.5M | $2.0M | $2.6M | — | $2.0M | $2.1M |
| Deferred revenue | — | — | — | $70,000 | — | — | — | — | — | — | — | — |
| Total current liabilities | $9.3M | $8.8M | $6.7M | $8.0M | $6.5M | $5.6M | $2.8M | $3.3M | $3.7M | $3.9M | $3.0M | $2.6M |
| Long-term debt | $469,940 | $476,370 | $495,658 | $495,658 | $496,247 | $496,247 | $496,247 | $494,392 | $856,682 | $844,906 | $856,682 | $557,653 |
| Lease obligations | $1.9M | $2.2M | $2.2M | $2.0M | $2.2M | $2.4M | $2.8M | $4.2M | $4.4M | $4.5M | $4.4M | $4.6M |
| Other long-term liabilities | $1.3M | $1.4M | $1.4M | $1.2M | $1.3M | $1.5M | $1.9M | $3.2M | $3.4M | $3.5M | $3.6M | $3.8M |
| Total liabilities | $11.1M | $10.7M | $8.5M | $9.6M | $8.3M | $7.6M | $5.2M | $7.0M | $8.0M | $8.3M | $7.4M | $6.9M |
| Shareholders' equity | ||||||||||||
| Common stock & paid-in capital | $821 | $821 | — | $1.5M | $1.2M | $1.5M | $1.5M | $334 | $324 | — | $1,493 | $1,316 |
| Retained earnings (deficit) | −$35.1M | −$32.5M | −$30.7M | −$32.5M | −$29.1M | −$23.8M | −$21.6M | −$19.8M | −$19.1M | −$17.7M | −$16.0M | −$15.0M |
| Accumulated other comprehensive income | — | $850,000 | — | $71,401 | $78,705 | $25,075 | $21,091 | −$33,217 | $3,438 | — | — | $0 |
| Minority interest | $368,975 | $468,478 | $134,149 | — | — | — | — | — | — | — | — | — |
| Total shareholders' equity | $366,667 | $3.0M | $4.5M | −$3.4M | −$1.9M | $415,582 | $2.6M | $2.7M | $2.5M | $2.6M | $1.6M | $1.6M |
| Key figures | ||||||||||||
| Total debt | $7.1M | $7.2M | $495,658 | $5.5M | $4.1M | $3.8M | $3.9M | $5.6M | $6.9M | $844,906 | $6.4M | $6.4M |
| Net cash (debt) | −$6.8M | −$6.9M | $2.1M | −$5.5M | −$4.0M | −$3.0M | −$3.7M | −$5.5M | −$6.2M | −$774,655 | −$5.8M | −$6.0M |
| Working capital | −$3.2M | −$990,336 | $192,531 | −$7.3M | −$5.6M | −$4.1M | −$1.9M | −$2.0M | −$2.1M | −$2.2M | −$1.3M | −$749,261 |
| Tangible book value | $366,667 | $3.0M | $4.5M | −$3.4M | −$1.9M | $415,582 | $2.6M | $2.7M | $2.5M | $2.6M | $1.6M | $1.6M |
| Book value per share | $0.04 | $0.56 | $0.57 | −$0.68 | −$0.41 | $0.14 | $0.90 | $1.10 | $0.93 | $0.90 | $0.84 | — |
| Shares outstanding | 8.2M | 5.3M | 7.9M | 5.1M | 4.6M | 2.9M | 2.9M | 2.4M | 2.7M | 2.8M | 1.9M | — |
| Current ratio | 0.65 | 0.89 | 1.03 | 0.08 | 0.14 | 0.28 | 0.31 | 0.41 | 0.45 | 0.43 | 0.55 | 0.71 |
| Quick ratio | 0.57 | 0.80 | 0.64 | 0.02 | 0.02 | 0.15 | 0.08 | 0.05 | 0.18 | 0.07 | 0.24 | 0.15 |
| Debt / equity | 19.27 | 2.41 | 0.11 | — | — | 9.04 | 1.48 | 2.11 | 2.70 | 0.33 | 4.08 | 4.09 |
| Equity / assets | 3.1% | 21.0% | 34.2% | −55.2% | −29.9% | 5.2% | 33.4% | 27.7% | 24.1% | 23.6% | 17.5% | 18.5% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed April 22, 2026); data from EODHD.
REBN financial position
At the end of fiscal 2025 (December 31, 2025), Reborn Coffee had total assets of $13.2 million (up 69.2% from a year earlier), total liabilities of $8.5 million and shareholders' equity of $4.5 million. It held $2.6 million in cash and short-term investments against $6.5 million of debt, net debt of $3.9 million. Its current ratio was 1.03. In the latest quarter (ended June 30, 2026) total assets were $11.8 million and equity $0.4 million.
Related: REBN income statement, REBN cash flow statement, REBN key metrics. See the REBN stock overview for the latest quote and news.
REBN balance sheet FAQ
What are Reborn Coffee's total assets?
Reborn Coffee reported total assets of $13.2 million at the end of fiscal 2025 (December 31, 2025), compared with $7.8 million a year earlier.
How much debt does Reborn Coffee have?
Reborn Coffee had $6.5 million of total debt at the end of fiscal 2025, including short-term borrowings and lease obligations. Its debt-to-equity ratio was 1.44.
How much cash does Reborn Coffee have?
Reborn Coffee held $2.6 million in cash and short-term investments at the end of fiscal 2025; with $6.5 million of debt that is net debt of $3.9 million.
What is Reborn Coffee's book value?
Reborn Coffee's shareholders' equity (book value) was $4.5 million at the end of fiscal 2025, or $0.85 per share.
What is Reborn Coffee's current ratio?
Reborn Coffee had current assets of $6.9 million and current liabilities of $6.7 million, a current ratio of 1.03 (it can cover its short-term obligations).