IBOHIGH SIGNALFINANCIAL10-K

IBO underwent a massive equity restructuring with outstanding shares increasing from 12.1M to 107.8M while cash position collapsed from $2M to $3K.

The 792% increase in outstanding shares suggests a major dilutive event, likely a significant equity raise or conversion that dramatically expanded the share base. The near-complete depletion of cash reserves creates immediate liquidity concerns despite the improved equity position, indicating potential operational funding challenges ahead.

Comparing 2026-03-11 vs 2025-03-28View on EDGAR →
FINANCIAL ANALYSIS

While IBO significantly improved its balance sheet by reducing total liabilities 86% and increasing stockholders' equity 196%, the company faces critical liquidity issues with cash dropping 99.8% to just $3K. Operating performance showed meaningful improvement with operating losses narrowing 85% and net losses improving 52%, but revenue declined 36% and the company burned through $1.9M in operating cash flow. The dramatic share count increase combined with the cash depletion suggests IBO completed a major equity restructuring but now faces immediate funding pressures despite the improved capital structure.

FINANCIAL STATEMENT CHANGES
Stockholders Equity
Balance Sheet
+196.1%
$4.3M$12.6M

Equity base grew 196.1% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Cash & Equivalents
Balance Sheet
-99.8%
$2.0M$3K

Cash declined 99.8% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Current Liabilities
Balance Sheet
-88.1%
$9.8M$1.2M

Current liabilities reduced — improved short-term financial position and working capital health.

Total Liabilities
Balance Sheet
-85.8%
$13.1M$1.9M

Liabilities reduced 85.8% — deleveraging improves balance sheet strength and financial flexibility.

Operating Income
P&L
+85.1%
-$28.8M-$4.3M

Operating leverage kicking in — revenue growth outpacing cost growth, a hallmark of scaling businesses.

Current Assets
Balance Sheet
-83.2%
$2.4M$411K

Current assets declined 83.2% — monitor working capital adequacy and short-term liquidity.

Net Income
P&L
+52.1%
-$24.7M-$11.8M

Net income grew 52.1% — bottom-line growth signals improving overall business health.

Operating Cash Flow
Cash Flow
+51.8%
-$3.9M-$1.9M

Operating cash flow surged 51.8% — exceptional cash generation, highest quality earnings signal.

Revenue
P&L
-36%
$50K$32K

Revenue declined 36% — significant demand weakness or market share loss warrants investigation.

Interest Expense
P&L
-25.5%
$1.1M$793K

Interest expense declined — debt repayment or refinancing at lower rates improving earnings quality.

LANGUAGE CHANGES
NEW — 2026-03-11
PRIOR — 2025-03-28
ADDED
As of March 6, 2026, there were 107,821,231 shares of the registrant s common stock, $ 0.001 par value, outstanding.
Below is a list of our principal subsidiaries: Impact BioLife Science, Inc .
We own approximately 95.5% of the issued and outstanding common stock of Sweet Sense.
Laetose has a unique composition patent allowed in the United States and other countries worldwide.
4 2025 RECAP Impact BioMedical (IBO) continued to develop strong potential through expanding a robust intellectual property(IP) portfolio, partnerships for development, registration, and commercialization, and positioning the company for near-term revenue generation..
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REMOVED
As of February 26, 2025 there were 12,085,412 shares of the registrant s common stock, $ 0.001 par value, outstanding.
By leveraging technology and new science with strategic partnerships, we provide advances in biopharmaceuticals and over the counter direct to consumer wellness offerings, and drug discovery for the prevention, inhibition, and treatment of neurological, oncology and immuno-related diseases.
Below is a list of our principal subsidiaries: Impact BioLife Science, Inc.; Global Biomedical, Inc.; Global BioLife, Inc.; and Sweet Sense, Inc.
We are the owner of 95.5% of the issued and outstanding common stock of Sweet Sense.
Laetose has a unique composition patent allowed in the United States and patents are pending in other countries worldwide.
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