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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
WASHINGTON,
D.C. 20549
FORM
10-Q
☒ |
QUARTERLY
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
|
|
|
For
the quarterly period ended June 30, 2024 |
|
|
☐ |
TRANSITION
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
|
|
|
For
the transition period from ______________ to _________________ |
Commission
File No.: 001-38182
![](https://www.sec.gov/Archives/edgar/data/1534708/000149315224032215/form10-q_001.jpg)
EASTSIDE
DISTILLING, INC.
(Exact
name of registrant as specified in its charter)
Nevada |
|
20-3937596 |
(State
or other jurisdiction
of
incorporation or organization) |
|
(I.R.S.
Employer
Identification
No.) |
2321
NE Argyle Street, Unit D
Portland,
Oregon 97211
(Address
of principal executive offices)
Registrant’s
telephone number: (971) 888-4264
Securities
registered pursuant to Section 12(b) of the Act:
Common
Stock, $0.0001 par value |
|
EAST |
|
The
Nasdaq Stock Market LLC |
(Title
of Each Class) |
|
(Trading
Symbol) |
|
(Name
of Each Exchange on Which Registered) |
Securities
registered pursuant to Section 12(g) of the Act: None
Indicate
by check mark whether the registrant (1) has filed all reports required by Section 13 or 15(d) of the Securities Exchange Act of 1934
during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject
to such filing requirements for the past 90 day. Yes ☒ No ☐
Indicate
by check mark whether the registrant has submitted electronically and posted on its corporate website, if any, every Interactive Data
File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or
for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐
Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting
company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company”
and “emerging growth company” in Rule 12b-2 if the Exchange Act.
Large
accelerated filer ☐ |
Accelerated
filer ☐ |
Non-accelerated
filer ☐ |
Smaller
reporting company ☒ |
Emerging
growth company ☐ |
|
Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act. Yes ☐ No ☒
As
of August 14, 2024, 1,763,489 shares of our common stock were outstanding.
Documents
Incorporated by Reference: None.
EASTSIDE
DISTILLING, INC.
FORM
10-Q
June
30, 2024
TABLE
OF CONTENTS
PART
I: FINANCIAL INFORMATION
ITEM
1 – FINANCIAL STATEMENTS
Eastside
Distilling, Inc. and Subsidiaries
Consolidated
Balance Sheets
(Dollars
in thousands, except shares and per share amounts)
| |
June 30, 2024 | | |
December 31, 2023 | |
| |
(unaudited) | | |
| |
Assets | |
| | | |
| | |
Current assets: | |
| | | |
| | |
Cash | |
$ | 420 | | |
$ | 403 | |
Trade receivables, net | |
| 1,017 | | |
| 559 | |
Inventories | |
| 3,043 | | |
| 3,212 | |
Prepaid expenses and other current assets | |
| 467 | | |
| 363 | |
Total current assets | |
| 4,947 | | |
| 4,537 | |
Property and equipment, net | |
| 4,282 | | |
| 4,768 | |
Right-of-use assets | |
| 2,140 | | |
| 2,602 | |
Intangible assets, net | |
| 4,798 | | |
| 5,005 | |
Other assets, net | |
| 422 | | |
| 568 | |
Total Assets | |
$ | 16,589 | | |
$ | 17,480 | |
| |
| | | |
| | |
Liabilities and Stockholders’ Equity (Deficit) | |
| | | |
| | |
Current liabilities: | |
| | | |
| | |
Accounts payable | |
$ | 2,916 | | |
$ | 2,076 | |
Accrued liabilities | |
| 742 | | |
| 575 | |
Deferred revenue | |
| 51 | | |
| 88 | |
Current portion of secured credit facilities, related party | |
| 3,323 | | |
| - | |
Current portion of secured credit facilities, net of debt issuance costs | |
| 935 | | |
| - | |
Current portion of notes payable | |
| 8,117 | | |
| 486 | |
Current portion of notes payable, related party | |
| 92 | | |
| 92 | |
Current portion of lease liabilities | |
| 909 | | |
| 888 | |
Other current liability, related party | |
| 83 | | |
| - | |
Total current liabilities | |
| 17,168 | | |
| 4,205 | |
Lease liabilities, net of current portion | |
| 1,355 | | |
| 1,824 | |
Secured credit facilities, related party | |
| - | | |
| 2,700 | |
Secured credit facilities, net of debt issuance costs | |
| - | | |
| 342 | |
Notes payable, net of current portion | |
| - | | |
| 7,556 | |
Total liabilities | |
| 18,523 | | |
| 16,627 | |
| |
| | | |
| | |
Commitments and contingencies (Note 13) | |
| - | | |
| - | |
| |
| | | |
| | |
Stockholders’ equity (deficit): | |
| | | |
| | |
Common stock, $ par value; 6,000,000 shares authorized as of June 30, 2024 and December 31, 2023; and 1,763,489 shares and 1,705,987 shares issued and outstanding as of June 30, 2024 and December 31, 2023, respectively | |
| - | | |
| - | |
Preferred stock, $0.0001 par value; 100,000,000 shares authorized; 2,500,000 Series B shares issued and outstanding as of both June 30, 2024 and December 31, 2023 | |
| - | | |
| - | |
Preferred stock, $0.0001 par value; 240,000 shares authorized; 200,000 Series C shares issued and outstanding as of both June 30, 2024 and December 31, 2023 | |
| - | | |
| - | |
Preferred stock, value | |
| - | | |
| - | |
| |
| | | |
| | |
Additional paid-in capital | |
| 83,628 | | |
| 83,559 | |
Accumulated deficit | |
| (85,562 | ) | |
| (82,706 | ) |
Total stockholders’ equity (deficit) | |
| (1,934 | ) | |
| 853 | |
Total Liabilities and Stockholders’ Equity (Deficit) | |
$ | 16,589 | | |
$ | 17,480 | |
The
accompanying notes are an integral part of these consolidated financial statements.
Eastside
Distilling, Inc. and Subsidiaries
Consolidated
Statements of Operations
For
the Three and Six Months Ended June 30, 2024 and 2023
(Dollars
and shares in thousands, except per share amounts)
(Unaudited)
| |
| | |
| | |
| | |
| |
| |
Three Months Ended June 30, | | |
Six Months Ended June 30, | |
| |
2024 | | |
2023 | | |
2024 | | |
2023 | |
| |
| | |
| | |
| | |
| |
Sales | |
$ | 3,061 | | |
$ | 2,757 | | |
$ | 5,548 | | |
$ | 5,636 | |
Less customer programs and excise taxes | |
| 109 | | |
| 96 | | |
| 185 | | |
| 122 | |
Net sales | |
| 2,952 | | |
| 2,661 | | |
| 5,363 | | |
| 5,514 | |
Cost of sales | |
| 2,799 | | |
| 2,635 | | |
| 5,024 | | |
| 4,847 | |
Gross profit | |
| 153 | | |
| 26 | | |
| 339 | | |
| 667 | |
Operating expenses: | |
| | | |
| | | |
| | | |
| | |
Sales and marketing expenses | |
| 262 | | |
| 369 | | |
| 513 | | |
| 880 | |
General and administrative expenses | |
| 1,152 | | |
| 1,194 | | |
| 2,257 | | |
| 2,558 | |
Gain on disposal of property and equipment | |
| (79 | ) | |
| (135 | ) | |
| (199 | ) | |
| (129 | ) |
Total operating expenses | |
| 1,335 | | |
| 1,428 | | |
| 2,571 | | |
| 3,309 | |
Loss from operations | |
| (1,182 | ) | |
| (1,402 | ) | |
| (2,232 | ) | |
| (2,642 | ) |
Other income (expense), net | |
| | | |
| | | |
| | | |
| | |
Interest expense | |
| (308 | ) | |
| (326 | ) | |
| (556 | ) | |
| (655 | ) |
Other income | |
| 2 | | |
| 85 | | |
| 7 | | |
| 56 | |
Total other income (expense), net | |
| (306 | ) | |
| (241 | ) | |
| (549 | ) | |
| (599 | ) |
Provision for income taxes | |
| - | | |
| - | | |
| - | | |
| - | |
Net loss | |
| (1,488 | ) | |
| (1,643 | ) | |
| (2,781 | ) | |
| (3,241 | ) |
Preferred stock dividends | |
| (37 | ) | |
| (37 | ) | |
| (75 | ) | |
| (75 | ) |
Net loss attributable to common shareholders | |
$ | (1,525 | ) | |
$ | (1,680 | ) | |
$ | (2,856 | ) | |
$ | (3,316 | ) |
| |
| | | |
| | | |
| | | |
| | |
Basic net loss per common share | |
$ | (0.87 | ) | |
$ | (1.96 | ) | |
$ | (1.65) | | |
$ | (3.94 | ) |
Basic weighted average common shares outstanding | |
| 1,745 | | |
| 856 | | |
| 1,726 | | |
| 841 | |
The
accompanying notes are an integral part of these consolidated financial statements.
Eastside
Distilling, Inc. and Subsidiaries
Consolidated
Statements of Stockholders’ Equity (Deficit)
For
the Three and Six Months Ended June 30, 2024 and 2023
(Dollars
and shares in thousands)
(Unaudited)
| |
Shares | | |
Amount | |
|
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
(Deficit) | |
| |
Series B Preferred Stock | |
|
Common Stock | | |
Paid-in | | |
Accumulated | | |
Total Stockholders’ Equity | |
| |
Shares | | |
Amount | |
|
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
(Deficit) | |
Balance, December 31, 2022 | |
| 2,500 | | |
$ | - | |
|
| 810 | | |
$ | - | | |
$ | 73,505 | | |
$ | (75,021 | ) | |
$ | (1,516 | ) |
Issuance of common stock for services by third parties | |
| - | | |
| - | |
|
| 11 | | |
| - | | |
| 83 | | |
| - | | |
| 83 | |
Issuance of common stock for services by employees | |
| - | | |
| - | |
|
| 12 | | |
| - | | |
| 60 | | |
| - | | |
| 60 | |
Preferred stock dividends | |
| - | | |
| - | |
|
| - | | |
| - | | |
| - | | |
| (38 | ) | |
| (38 | ) |
Net loss | |
| - | | |
| - | |
|
| - | | |
| - | | |
| - | | |
| (1,598 | ) | |
| (1,598 | ) |
Balance, March 31, 2023 | |
| 2,500 | | |
$ | - | |
|
| 833 | | |
$ | - | | |
$ | 73,648 | | |
$ | (76,657 | ) | |
$ | (3,009 | ) |
Issuance of common stock for services by third parties | |
| - | | |
| - | |
|
| - | | |
| - | | |
| - | | |
| - | | |
| - | |
Issuance of common stock for services by employees | |
| - | | |
| - | |
|
| - | | |
| - | | |
| - | | |
| - | | |
| - | |
Shares issued for cash | |
| - | | |
| - | |
|
| 135 | | |
| - | | |
| 651 | | |
| - | | |
| 651 | |
Preferred stock dividends | |
| - | | |
| - | |
|
| - | | |
| - | | |
| - | | |
| (37 | ) | |
| (37 | ) |
Net loss | |
| - | | |
| - | |
|
| - | | |
| - | | |
| - | | |
| (1,643 | ) | |
| (1,643 | ) |
Balance, June 30, 2023 | |
| 2,500 | | |
$ | - | |
|
| 968 | | |
$ | - | | |
$ | 74,299 | | |
$ | (78,337 | ) | |
$ | (4,038 | ) |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
(Deficit) | |
| |
Series B Preferred Stock | | |
Series C Preferred Stock | | |
Common Stock | | |
Paid-in | | |
Accumulated | | |
Total Stockholders’
Equity | |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
(Deficit) | |
Balance, December 31, 2023 | |
| 2,500 | | |
$ | - | | - |
| 200 | | |
$ | - | | |
| 1,706 | | |
$ | - | | |
$ | 83,559 | | |
$ | (82,706 | ) | |
$ | 853 | |
Issuance of common stock for services by third parties | |
| - | | |
| - | | |
| - | | |
| - | | |
| 2 | | |
| - | | |
| 2 | | |
| - | | |
| 2 | |
Preferred stock dividends | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (38 | ) | |
| (38 | ) |
Net loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (1,293 | ) | |
| (1,293 | ) |
Balance, March 31, 2024 | |
| 2,500 | | |
$ | - | | - |
| 200 | | |
$ | - | | |
| 1,708 | | |
$ | - | | |
$ | 83,561 | | |
$ | (84,037 | ) | |
$ | (476 | ) |
Balance | |
| 2,500 | | |
$ | - | | |
| 200 | | |
$ | - | | |
| 1,708 | | |
$ | - | | |
$ | 83,561 | | |
$ | (84,037 | ) | |
$ | (476 | ) |
Issuance of common stock for services by third parties | |
| - | | |
| - | | |
| - | | |
| - | | |
| 2 | | |
| - | | |
| 2 | | |
| - | | |
| 2 | |
Issuance of common stock for services by employees | |
| - | | |
| - | | |
| - | | |
| - | | |
| 53 | | |
| - | | |
| 65 | | |
| - | | |
| 65 | |
Preferred stock dividends | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (37 | ) | |
| (37 | ) |
Net loss | |
| - | | |
| - | | - |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (1,488 | ) | |
| (1,488 | ) |
Balance, June 30, 2024 | |
| 2,500 | | |
$ | - | | - |
| 200 | | |
$ | - | | |
| 1,763 | | |
$ | - | | |
$ | 83,628 | | |
$ | (85,562 | ) | |
$ | (1,934 | ) |
Balance | |
| 2,500 | | |
$ | - | | |
| 200 | | |
$ | - | | |
| 1,763 | | |
$ | - | | |
$ | 83,628 | | |
$ | (85,562 | ) | |
$ | (1,934 | ) |
The
accompanying notes are an integral part of these consolidated financial statements.
Eastside
Distilling, Inc. and Subsidiaries
Consolidated
Statements of Cash Flows
For
the Six Months Ended June 30, 2024 and 2023
(Dollars
in thousands)
(Unaudited)
| |
2024 | | |
2023 | |
Cash Flows From Operating Activities: | |
| | | |
| | |
Net loss | |
$ | (2,781 | ) | |
$ | (3,241 | ) |
Adjustments to reconcile net loss to net cash used in operating activities | |
| | | |
| - | |
Depreciation and amortization | |
| 628 | | |
| 817 | |
Bad debt expense | |
| (5 | ) | |
| 9 | |
Other income | |
| - | | |
| (25 | ) |
Gain on disposal of assets | |
| (199 | ) | |
| (129 | ) |
Inventory reserve | |
| (16 | ) | |
| (17 | ) |
Stock dividend payable | |
| (75 | ) | |
| (75 | ) |
Amortization of debt issuance costs | |
| 97 | | |
| - | |
Interest accrued to secured credit facilities | |
| 18 | | |
| 158 | |
Interest accrued to notes payable | |
| 319 | | |
| - | |
Payment of accrued interest on secured credit facilities | |
| - | | |
| (117 | ) |
Interest accrued to secured credit facilities, related party | |
| 122 | | |
| 247 | |
Payment of accrued interest on secured credit facilities, related party | |
| (81 | ) | |
| (243 | ) |
Issuance of common stock for services by third parties | |
| 4 | | |
| 83 | |
Issuance of common stock for services by employees | |
| 65 | | |
| 60 | |
Changes in operating assets and liabilities: | |
| | | |
| | |
Trade receivables, net | |
| (453 | ) | |
| 50 | |
Inventories | |
| 185 | | |
| 848 | |
Prepaid expenses and other assets | |
| 210 | | |
| (216 | ) |
Right-of-use assets | |
| 462 | | |
| 497 | |
Accounts payable | |
| 600 | | |
| 637 | |
Accrued liabilities | |
| 167 | | |
| (51 | ) |
Other liabilities, related party | |
| 81 | | |
| 458 | |
Deferred revenue | |
| (37 | ) | |
| 136 | |
Net lease liabilities | |
| (448 | ) | |
| (525 | ) |
Net cash used in operating activities | |
| (1,137 | ) | |
| (639 | ) |
Cash Flows From Investing Activities: | |
| | | |
| | |
Proceeds from sale of fixed assets | |
| 97 | | |
| 146 | |
Purchases of property and equipment | |
| (2 | ) | |
| (73 | ) |
Net cash provided by investing activities | |
| 95 | | |
| 73 | |
Cash Flows From Financing Activities: | |
| | | |
| | |
Proceeds from issuance of stock | |
| - | | |
| 651 | |
Proceeds from secured credit facilities | |
| 1,100 | | |
| 31 | |
Payments of debt issuance on secured credit facilities | |
| (41 | ) | |
| - | |
Net cash provided by financing activities | |
| 1,059 | | |
| 682 | |
Net increase in cash | |
| 17 | | |
| 116 | |
Cash at the beginning of the period | |
| 403 | | |
| 723 | |
Cash at the end of the period | |
$ | 420 | | |
$ | 839 | |
| |
| | | |
| | |
Supplemental Disclosure of Cash Flow Information | |
| | | |
| | |
Cash paid during the period for interest | |
$ | 81 | | |
$ | 441 | |
Cash paid for amounts included in measurement of lease liabilities | |
$ | 249 | | |
$ | 687 | |
Supplemental Disclosure of Non-Cash Financing Activity | |
| | |
| |
Exchange of assets for services | |
$ | - | | |
$ | 42 | |
Future proceeds related to installment sales of equipment | |
$ | 396 | | |
$ | 128 | |
The
accompanying notes are an integral part of these consolidated financial statements.
Eastside
Distilling, Inc. and Subsidiaries
Notes
to Consolidated Financial Statements
June
30, 2024
(Unaudited)
1.
Description of Business
Eastside
Distilling (the “Company” or “Eastside Distilling”) was incorporated under the laws of Nevada in 2004 under the
name of Eurocan Holdings, Ltd. In December 2014, the Company changed its corporate name to Eastside Distilling, Inc. to reflect the acquisition
of Eastside Distilling, LLC. The Company manufactures, acquires, blends, bottles, imports, markets and sells a wide variety of alcoholic
beverages under recognized brands. The Company currently employs 49 people in the United States.
The
Company operates a beverage packaging and services business that operates in the beverage segment. During 2022, the Company made substantial
investments to expand its product offerings to include digital can printing in the Pacific Northwest (together Craft Canning + Printing,
“Craft C+P”). Craft C+P operates mobile filling lines and offers co-packing services with end-to-end production capabilities
in Portland, Oregon.
The
Company’s spirits’ brands span several alcoholic beverage categories, including whiskey, vodka, rum, and tequila. The Company
sells products on a wholesale basis to distributors in open states and through brokers in control states.
2.
Liquidity
The
Company’s primary capital requirements are for cash used in operating activities and the repayment of debt. Funds for the Company’s
cash and liquidity needs have historically not been generated from operations but rather from loans as well as from convertible debt
and equity financing. The Company has been dependent on raising capital from debt and equity financing to meet the Company’s operating
needs.
The
Company had an accumulated deficit of $85.6 million as of June 30, 2024, having incurred a net loss of $2.8 million during the six months
ended June 30, 2024.
The
Company reduced debt in 2023 through a debt for preferred equity swap. However, the Company’s ability to meet its ongoing operating
cash needs over the next 12 months depends on growing revenues and gross margins, and generating positive operating cash flow primarily
through increased sales, improved profit growth, and controlling expenses. In addition, the Company has been negotiating with creditors
to reduce the interest burden and improve cash flow. If the Company is unable to reach an agreement with creditors or obtain additional
financing, or additional financing is not available on acceptable terms, the Company may seek to sell assets, reduce operating expenses,
reduce or eliminate marketing initiatives, and take other measures that could impair its ability to be successful.
Although
the Company’s audited financial statements for the year ended December 31, 2023 were prepared under the assumption that it would
continue operations as a going concern, the report of its independent registered public accounting firm that accompanied the financial
statements for the year ended December 31, 2023 contained a going concern explanatory paragraph in which such firm expressed substantial
doubt about the Company’s ability to continue as a going concern, based on the financial statements at that time. If the Company
cannot continue as a going concern, its stockholders would likely lose most or all of their investment in it.
Eastside
Distilling, Inc. and Subsidiaries
Notes
to Consolidated Financial Statements
June
30, 2024
(Unaudited)
3.
Summary of Significant Accounting Policies
Basis
of Presentation and Consolidation
The
accompanying unaudited consolidated financial statements for Eastside Distilling, Inc. and subsidiaries were prepared in accordance with
accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in
accordance with the rules and regulations of the Securities and Exchange Commission (the “SEC”). Certain information and
footnote disclosures normally included in financial statements in accordance with GAAP have been condensed or eliminated as permitted
under the SEC’s rules and regulations. In management’s opinion, the unaudited consolidated financial statements include all
material adjustments, all of which are of a normal and recurring nature, necessary to present fairly the Company’s financial position
as of June 30, 2024, its operating results for the three and six months ended June 30, 2024 and 2023 and its cash flows for the six months
ended June 30, 2024 and 2023. The unaudited consolidated financial statements should be read in conjunction with the audited consolidated
financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023. Interim results
are not necessarily indicative of the results that may be expected for an entire fiscal year. The consolidated financial statements include
the accounts of Eastside Distilling, Inc.’s wholly-owned subsidiaries, including Craft Canning + Bottling, LLC (doing business
as Craft Canning + Printing) and its wholly-owned subsidiary Galactic Unicorn Packaging, LLC (the Company’s acquired fixed co-packing
assets). All intercompany balances and transactions have been eliminated on consolidation.
Use
of Estimates
The
preparation of financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the
reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Revenue
Recognition
Net
sales include product sales, less excise taxes and customer programs and incentives. The Company recognizes revenue by applying the following
steps in accordance with Accounting Standards Codification (“ASC”) Topic 606 – Revenue from Contracts with Customers:
(1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price;
(4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation
is satisfied.
The
Company recognizes spirits sales when merchandise is shipped from a warehouse directly to wholesale customers (except in the case of
a consignment sale). For consignment sales, which include sales to the Oregon Liquor Control Commission, the Company recognizes sales
upon the consignee’s shipment to the customer. Postage and handling charges billed to customers are also recognized as sales upon
shipment of the related merchandise. Shipping terms are generally FOB shipping point, and title passes to the customer at the time and
place of shipment or purchase by customers at a retail location. For consignment sales, title passes to the consignee concurrent with
the consignee’s shipment to the customer. The customer has no cancellation privileges after shipment or upon purchase at retail
locations, other than customary rights of return.
In
the Craft C+P segment, sales are recognized when printed cans are delivered or when mobile filling services are performed.
Customer
Programs
Customer
programs, which include customer promotional discount programs, are a common practice in the alcoholic beverage industry. The Company
reimburses wholesalers for an agreed amount to promote sales of products and to maintain competitive pricing. Amounts paid in connection
with customer programs are recorded as reductions to net sales in accordance with ASC 606 - Revenue from Contracts with Customers.
Amounts recorded in customer programs totaled $0.1 million for both the six months ended June 30, 2024 and 2023.
Eastside
Distilling, Inc. and Subsidiaries
Notes
to Consolidated Financial Statements
June
30, 2024
(Unaudited)
Excise
Taxes
The
Company is responsible for compliance with the Alcohol and Tobacco Tax and Trade Bureau (“TTB”) regulations, which includes
making timely and accurate excise tax payments. The Company is subject to periodic compliance audits by the TTB. Individual states also
impose excise taxes on alcoholic beverages in varying amounts. The Company calculates its excise tax expense based upon units produced
and on its understanding of the applicable excise tax laws. Excise taxes totaled $0.1 million for both the six months ended June 30,
2024 and 2023.
Cost
of Sales
Cost
of sales consists of all direct costs related to both spirits and canning for service, labor, overhead, packaging, and in-bound freight
charges. Raw materials account for the largest portion of the cost of sales, followed by packaging and production costs.
Sales
and Marketing Expenses
Sales
and marketing expenses consist of sponsorships, agency fees, digital media, salary and benefit expenses, travel and entertainment expenses.
Sales and marketing costs are expensed as incurred. Advertising expenses totaled $44,482 and $0.1 million for the six months ended June
30, 2024 and 2023, respectively.
General
and Administrative Expenses
General
and administrative expenses consist of salary and benefit expenses, travel and entertainment expenses for executive and administrative
staff, rent and utilities, professional fees, insurance, and amortization and depreciation expense. General and administrative costs
are expensed as incurred.
Stock-Based
Compensation
The
Company recognizes as compensation expense all stock-based awards issued to employees. The compensation cost is measured based on the
grant-date fair value of the related stock-based awards and is recognized over the service period of stock-based awards, which is generally
the same as the vesting period. The fair value of stock options is determined using the Black-Scholes valuation model, which estimates
the fair value of each award on the date of grant based on a variety of assumptions including expected stock price volatility, expected
terms of the awards, risk-free interest rate, and dividend rates, if applicable. Stock-based awards issued to nonemployees are recorded
at fair value on the measurement date and are subject to periodic market adjustments at the end of each reporting period and as the underlying
stock-based awards vest.
Concentrations
Financial
instruments that potentially subject the Company to concentrations of credit risk consist principally of trade receivables. As of June
30, 2024, one customer represented 10% of trade receivables. As of December 31, 2023, one distributor represented 1% of trade receivables.
Sales to one distributor accounted for 16% of consolidated sales for the six months ended June 30, 2024. Sales to one distributor and
one wholesale customer accounted for 27% of consolidated sales for the six months ended June 30, 2023.
Fair
Value Measurements
GAAP
defines fair value, establishes a framework for measuring fair value, and requires certain disclosures about fair value measurements.
GAAP permits an entity to choose to measure many financial instruments and certain other items at fair value and contains financial statement
presentation and disclosure requirements for assets and liabilities for which the fair value option is elected. As of June 30, 2024 and
December 31, 2023, management has not elected to report any of the Company’s assets or liabilities at fair value under the “fair
value option” provided by GAAP.
Eastside
Distilling, Inc. and Subsidiaries
Notes
to Consolidated Financial Statements
June
30, 2024
(Unaudited)
The
hierarchy of fair value valuation techniques under GAAP provides for three levels: Level 1 provides the most reliable measure of fair
value, whereas Level 3, if applicable, generally would require significant management judgment. The three levels for categorizing assets
and liabilities under GAAP’s fair value measurement requirements are as follows:
|
Level
1: |
Fair
value of the asset or liability is determined using cash or unadjusted quoted prices in active markets for identical assets or liabilities. |
|
|
|
|
Level
2: |
Fair
value of the asset or liability is determined using inputs other than quoted prices that are observable for the applicable asset
or liability, either directly or indirectly, such as quoted prices for similar (as opposed to identical) assets or liabilities in
active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. |
|
|
|
|
Level
3: |
Fair
value of the asset or liability is determined using unobservable inputs that are significant to the fair value measurement and reflect
management’s own assumptions regarding the applicable asset or liability. |
None
of the Company’s assets or liabilities were measured at fair value as of June 30, 2024 or December 31, 2023. However, GAAP requires
the disclosure of fair value information about financial instruments that are not measured at fair value. Financial instruments consist
principally of trade receivables, accounts payable, accrued liabilities, notes payable, and the secured credit facilities. The estimated
fair value of trade receivables, accounts payable, and accrued liabilities approximate their carrying value due to the short period of
time to their maturities. As of June 30, 2024 and December 31, 2023, the principal amounts of the Company’s notes approximate fair
value.
Items
Measured at Fair Value on a Nonrecurring Basis
Certain
assets and liabilities acquired in a business acquisition are valued at fair value at the date of acquisition due to having indefinite
lives. The Company, on an annual basis, tests the indefinite life assets for impairment. If an indefinite life asset is found to be impaired,
then the Company will estimate its useful life and amortize the asset over the remainder of its useful life.
Inventories
Inventories
primarily consist of bulk and bottled liquor and raw materials and are stated at the lower of cost or market. Cost is determined using
an average costing methodology, which approximates cost under the first-in, first-out (“FIFO”) method. A portion of the Company’s
finished goods inventory is held by certain independent distributors on consignment until it is sold to a third party. The Company regularly
monitors inventory quantities on hand and records write-downs for excess and obsolete inventories based primarily on the Company’s
estimated forecast of product demand and production requirements. Such write-downs establish a new cost basis of accounting for the related
inventory.
Property
and Equipment
Property
and equipment is stated at cost less accumulated depreciation and amortization. Depreciation is computed using the straight-line method
over the estimated useful lives of the assets, ranging from three to 12.5 years. Amortization of leasehold improvements is computed using
the straight-line method over the life of the lease or the useful lives of the assets, whichever is shorter. The cost and related accumulated
depreciation and amortization of property and equipment sold or otherwise disposed of are removed from the accounts and any gain or loss
is reported as current period income or expense. The costs of repairs and maintenance are expensed as incurred.
Intangible
Assets / Goodwill
The
Company accounts for certain intangible assets at cost. Management reviews these intangible assets for probable impairment whenever events
or circumstances indicate that the carrying amount of such assets may not be recoverable. If there is an indication of impairment, management
would prepare an estimate of future cash flows (undiscounted and without interest charges) expected to result from the use of the asset
and its eventual disposition. If these estimated cash flows were less than the carrying amount, an impairment loss would be recognized
to write down the asset to its estimated fair value.
Eastside
Distilling, Inc. and Subsidiaries
Notes
to Consolidated Financial Statements
June
30, 2024
(Unaudited)
Long-lived
Assets
The
Company accounts for long-lived assets, including certain intangible assets, at amortized cost. Management reviews long-lived assets
for probable impairment whenever events or circumstances indicate that the carrying amount of such assets may not be recoverable. If
there is an indication of impairment, management would prepare an estimate of future cash flows (undiscounted and without interest charges)
expected to result from the use of the asset and its eventual disposition. If these estimated cash flows were less than the carrying
amount of the asset, an impairment loss would be recognized to write down the asset to its estimated fair value.
Comprehensive
Income
The
Company did not have any other comprehensive income items in either the six months ended June 30, 2024 or 2023.
Accounts
Receivable Factoring Program
The
Company had two accounts receivable factoring programs: one for its spirits customers (the “spirits program”) that had a
zero balance as of June 30, 2024 and another for its co-packing customers (the “co-packing program”) that terminated in August
2023. Under the programs, the Company had the option to sell certain customer account receivables in advance of payment for 75% (spirits
program) or 85% (co-packing program) of the amount due. When the customer remits payment, the Company receives the remaining balance.
For the spirits program, interest is charged on the advanced 75% payment at a rate of 2.4% for the first 30 days plus 1.44% for each
additional ten-day period. For the co-packing program, interest was charged against the greater of $0.5 million or the total funds advanced
at a rate of 1% plus the prime rate published in the Wall Street Journal. Under the terms of both agreements, the factoring provider
had full recourse against the Company should the customer fail to pay the invoice. In accordance with ASC Topic 860 – Transfers
and Servicing, the Company has concluded that these agreements have met all three conditions identified in ASC Topic 860-10-40-5
(a) – (c) and have accounted for this activity as a sale. Given the quality of the factored accounts, the Company had not recognized
a recourse obligation. In certain limited instances, the Company may provide collection services on the factored accounts but did not
receive any fees for acting as the collection agent, and as such, the Company had not recognized a service obligation asset or liability.
The Company factored $0.7 million of invoices and incurred $20,821 in fees associated with the factoring programs during the six months
ended June 30, 2023.
Recently
Issued Accounting Pronouncements
In
November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures (“ASU
2023-07”). ASU 2023-07 seeks to improve disclosures about a public entity’s reportable segments and add disclosures
around a reportable segment’s expenses. The updated guidance is effective for the Company for annual periods beginning January
1, 2024, and interim periods within fiscal years beginning January 1, 2025. The Company does not expect the adoption of this ASU to have
a material impact on its financial statements and disclosures.
In
December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”).
ASU 2023-09 seeks to improve transparency in income tax disclosures by requiring consistent categories and greater disaggregation
of information in the rate reconciliation and income taxes paid disclosures. The updated guidance is effective for the Company on January
1, 2025. The Company does not expect the adoption of ASU 2023-09 to have a material impact on its financial statements and disclosures.
4.
Business Segment Information
The
Company’s internal management financial reporting consists of Craft C+P, Eastside spirits and corporate. Craft C+P offers digital
can printing and co-packing services in Portland, Oregon, allowing it to offer end-to-end production capabilities. Craft C+P operates
multiple mobile lines in Oregon. The spirits brands span several alcoholic beverage categories, including whiskey, vodka, rum, and tequila
and are sold on a wholesale basis to distributors in open states, and to brokers in control states. The Company’s principal area
of operation is in the U.S. It has one spirits’ customer that represents 16% of its revenue. Corporate consists of key executive
and accounting personnel and corporate expenses such as public company and board costs, as well as interest on debt.
Eastside
Distilling, Inc. and Subsidiaries
Notes
to Consolidated Financial Statements
June
30, 2024
(Unaudited)
The
measure of profitability reviewed are condensed statements of operations and gross margins. These business segments reflect how operations
are managed, operating performance is evaluated and the structure of internal financial reporting. Total asset information by segment
is not provided to, or reviewed by, the chief operating decision maker (“CODM”) as it is not used to make strategic decisions,
allocate resources or assess performance. The accounting policies of the segments are the same as those described for the Company in
the Summary of Significant Accounting Policies in Note 3.
Segment
information was as follows for the six months ended June 30:
Schedule of Segment Information
(Dollars in thousands) | |
2024 | | |
2023 | |
Craft C+P | |
| | | |
| | |
Sales | |
$ | 4,225 | | |
$ | 3,405 | |
Net sales | |
| 4,146 | | |
| 3,381 | |
Cost of sales | |
| 4,108 | | |
| 3,545 | |
Gross profit | |
| 38 | | |
| (164 | ) |
Total operating expenses | |
| 1,376 | | |
| 1,314 | |
Net loss | |
| (1,335 | ) | |
| (1,462 | ) |
Gross margin | |
| 1 | % | |
| -5 | % |
| |
| | | |
| | |
Interest expense | |
$ | - | | |
$ | 8 | |
Depreciation and amortization | |
| 560 | | |
| 740 | |
Significant noncash items: | |
| | | |
| | |
(Gain) loss on disposal of property and equipment | |
| (199 | ) | |
| (132 | ) |
| |
| | | |
| | |
Spirits | |
| | | |
| | |
Sales | |
$ | 1,323 | | |
$ | 2,231 | |
Net sales | |
| 1,217 | | |
| 2,133 | |
Cost of sales | |
| 916 | | |
| 1,302 | |
Gross profit | |
| 301 | | |
| 831 | |
Total operating expenses | |
| 481 | | |
| 880 | |
Net income (loss) | |
| (176 | ) | |
| (17 | ) |
Gross margin | |
| 25 | % | |
| 39 | % |
| |
| | | |
| | |
Depreciation and amortization | |
$ | 68 | | |
$ | 77 | |
| |
| | | |
| | |
Corporate | |
| | | |
| | |
Total operating expenses | |
$ | 714 | | |
$ | 1,115 | |
Net loss | |
| (1,270 | ) | |
| (1,762 | ) |
Net Income (loss) | |
| (1,270 | ) | |
| (1,762 | ) |
| |
| | | |
| | |
| |
| | | |
| | |
Interest expense | |
$ | 556 | | |
$ | 647 | |
Significant noncash items: | |
| | | |
| | |
Stock compensation | |
| 76 | | |
| 166 | |
5.
Inventories
Inventories
consisted of the following:
Schedule
of Inventories
(Dollars in thousands) | |
June 30, 2024 | | |
December 31, 2023 | |
Raw materials | |
$ | 2,034 | | |
$ | 2,253 | |
Finished goods | |
| 1,009 | | |
| 959 | |
Total inventories | |
$ | 3,043 | | |
$ | 3,212 | |
Eastside
Distilling, Inc. and Subsidiaries
Notes
to Consolidated Financial Statements
June
30, 2024
(Unaudited)
6.
Prepaid Expenses and Other Current Assets
Prepaid
expenses and other current assets consisted of the following:
Schedule of
Prepaid Expenses and Other Current Assets
(Dollars in thousands) | |
June 30, 2024 | | |
December 31, 2023 | |
Prepayment of inventory | |
$ | 51 | | |
$ | 52 | |
Future proceeds related to installment sales of equipment | |
| 233 | | |
| 89 | |
Other | |
| 183 | | |
| 222 | |
Total prepaid expenses and other current assets | |
$ | 467 | | |
$ | 363 | |
7.
Property and Equipment
Property
and equipment consisted of the following:
Schedule of Property and Equipment
(Dollars in thousands) | |
June 30, 2024 | | |
December 31, 2023 | | |
Useful Life (in years) |
Furniture and fixtures | |
$ | 2,933 | | |
$ | 3,410 | | |
3.0 - 7.0 |
Digital can printer | |
| 3,649 | | |
| 3,649 | | |
12.5 |
Support of digital can printer | |
| 695 | | |
| 695 | | |
7.0 |
Leasehold improvements | |
| 1,529 | | |
| 1,529 | | |
3.5 - 5.0 |
Vehicles | |
| 156 | | |
| 156 | | |
5.0 |
Total cost | |
| 8,962 | | |
| 9,439 | | |
|
Less accumulated depreciation | |
| (4,680 | ) | |
| (4,671 | ) | |
|
Total property and equipment, net | |
$ | 4,282 | | |
$ | 4,768 | | |
|
Purchases
of property and equipment for the six months ended June 30, 2024 and 2023 were $2,200 and $0.1 million, respectively. Depreciation expense
totaled $0.4 million and $0.6 million for the six months ended June 30, 2024 and 2023, respectively.
During
the six months ended June 30, 2024, the Company disposed of fixed assets for proceeds of $0.1 million, including future proceeds of installment
sales of $0.4 million, with a net book value of $0.1 million resulting in a gain of $0.2 million. During the six months ended June 30,
2023, the Company disposed of fixed assets for proceeds of $0.3 million, including future proceeds of installment sales of $0.1 million,
with a net book value of $0.2 million resulting in a gain of $0.1 million.
8.
Intangible Assets
Intangible
assets consisted of the following:
Schedule
of Intangible Assets
(Dollars in thousands) | |
June 30, 2024 | | |
December 31, 2023 | |
Permits and licenses | |
$ | 25 | | |
$ | 25 | |
Azuñia brand | |
| 4,153 | | |
| 4,153 | |
Total intangible assets | |
| 4,153 | | |
| 4,153 | |
Customer lists | |
| 2,895 | | |
| 2,895 | |
Total intangible assets | |
| 7,073 | | |
| 7,073 | |
Less accumulated amortization | |
| (2,275 | ) | |
| (2,068 | ) |
Intangible assets, net | |
$ | 4,798 | | |
$ | 5,005 | |
The
customer list is being amortized over a seven-year life. Amortization expense totaled $0.2 million for both the six months ended June
30, 2024 and 2023.
The
permits and licenses and the Azuñia brand have all been determined to have an indefinite life and will not be amortized. The Company,
on an annual basis, tests the indefinite life assets for impairment. If the carrying value of an indefinite life asset is found to be
impaired, then the Company will record an impairment loss and reduce the carrying value of the asset. As of December 31, 2023, the Company
determined that the Azuñia assets were impaired and recorded an impairment cost of $0.4 million. No further impairment charge
was recorded during the six months ended June 30, 2024.
Eastside
Distilling, Inc. and Subsidiaries
Notes
to Consolidated Financial Statements
June
30, 2024
(Unaudited)
9.
Other Assets
Other
assets consisted of the following:
Schedule
of Other Assets
(Dollars in thousands) | |
June 30, 2024 | | |
December 31, 2023 | |
Product branding | |
$ | 396 | | |
$ | 396 | |
Deposits | |
| 235 | | |
| 240 | |
Future proceeds related to installment sales of equipment | |
| 162 | | |
| 276 | |
Total other assets | |
| 793 | | |
| 912 | |
Less accumulated amortization | |
| (371 | ) | |
| (344 | ) |
Other assets, net | |
$ | 422 | | |
$ | 568 | |
As
of June 30, 2024, the Company had $0.4 million of capitalized costs related to services provided for the rebranding of its existing product
line. This amount is being amortized over a seven-year life.
Amortization
expense totaled $27,500 and $28,571 for the six months ended June 30, 2024 and 2023, respectively.
The
deposits represent office lease deposits.
10.
Leases
The
Company has various lease agreements in place for facilities, equipment and vehicles. Terms of these leases include, in some instances,
scheduled rent increases, renewals, purchase options and maintenance costs, and vary by lease. These lease obligations expire at various
dates through 2027. The Company determines if an arrangement is a lease at inception. As the rate implicit in each lease is not readily
determinable, the Company uses its incremental borrowing rate based on information available at commencement to determine the present
value of the lease payments. Right-of-use assets and lease liabilities are recognized at commencement date based on the present value
of lease payments over the lease term. Leases with an initial term of 12 months or less (“short-term leases”) are not recorded
on the balance sheet and are recognized on a straight-line basis over the lease term. As of June 30, 2024, the amount of right-of-use
assets and lease liabilities were $2.1 million and $2.3 million, respectively. Aggregate lease expense for the six months ended June
30, 2024 was $0.4 million, consisting of $0.5 million in operating lease expense for lease liabilities and $0.1 million in short-term
lease cost.
Maturities
of lease liabilities as of June 30, 2024 were as follows:
Schedule
of Maturities of Operating Lease Liabilities
(Dollars in thousands) | |
Operating Leases | | |
Weighted- Average Remaining Term in Years | |
2024 | |
$ | 499 | | |
| | |
2025 | |
| 1,020 | | |
| | |
2026 | |
| 808 | | |
| | |
2027 | |
| 135 | | |
| | |
2028 | |
| - | | |
| | |
Thereafter | |
| - | | |
| | |
Total lease payments | |
| 2,462 | | |
| | |
Less imputed interest (based on 6.6% weighted-average discount rate) | |
| (198 | ) | |
| | |
Present value of lease liability | |
$ | 2,264 | | |
| 2.33 | |
Eastside
Distilling, Inc. and Subsidiaries
Notes
to Consolidated Financial Statements
June
30, 2024
(Unaudited)
11.
Notes Payable
Notes
payable consisted of the following:
Schedule
of Notes Payable
(Dollars in thousands) | |
June 30, 2024 | | |
December 31, 2023 | |
| |
$ | 486 | | |
$ | 486 | |
Promissory notes payable bearing interest of 6.0%. The notes have a 36-month term with maturity in April 2024. Accrued interest is paid in accordance with a monthly amortization schedule. | |
$ | 486 | | |
$ | 486 | |
Amended and restated promissory notes payable bearing interest of 8.0%. The notes mature in March 2025. Accrued interest is paid in accordance with an amortization schedule. | |
| 7,631 | | |
| 7,556 | |
Total notes payable | |
| 8,117 | | |
| 8,042 | |
Less current portion | |
| (8,117 | ) | |
| (486 | ) |
Long-term portion of notes payable | |
$ | - | | |
$ | 7,556 | |
The
Company paid $0.1 million
in interest on notes for the six months ended June 30, 2024 and 2023.
Maturities
on notes payable as of June 30, 2024 were as follows:
Schedule
of Maturities on Notes payable
(Dollars in thousands) | |
| |
2024 | |
$ | 486 | |
2025 | |
| 7,631 | |
2026 | |
| - | |
2027 | |
| - | |
2028 | |
| - | |
Thereafter | |
| - | |
Total | |
$ | 8,117 | |
12.
Secured Credit Facilities
Note
Purchase Agreement
On
October 7, 2022, the Company entered into a Note Purchase Agreement dated as of October 6, 2022 with Aegis Security Insurance Company
(“Aegis”). Pursuant to the Note Purchase Agreement, Aegis purchased from the Company a secured promissory note in the principal
amount of $4.5 million (the “Aegis Note”). Aegis paid for the Aegis Note by paying $3.3 million to TQLA to fully satisfy
a secured line of credit promissory note that the Company issued to TQLA on March 21, 2022; and the remaining $1.2 million was paid in
cash to the Company. The Aegis Note bears interest at 9.25% per annum, payable every three months. The principal amount of the Aegis
Note will be payable on March 31, 2025. The Company pledged substantially all of its assets to secure its obligations to Aegis under
the Aegis Note.
On
September 29, 2023, the Company entered into a Debt Satisfaction Agreement with Aegis and other creditors, pursuant to which the Aegis
Note was amended and restated. See: Note 15, Stockholders Equity – Debt Satisfaction Agreement. Principal and interest of
$1.9 million were exchanged for equity issued to a special purpose vehicle, The B.A.D. Company, LLC (the “SPV”),
in which Aegis holds a 29% interest. As of June 30, 2024, the principal balance of the Aegis Note was $2.6 million and interest expense
accrued was $0.1 million.
6%
Secured Convertible Promissory Notes
On
April 19, 2021, the Company entered into a securities purchase agreement (“Purchase Agreement”) with accredited investors
(“Subscribers”) for their purchase of up to $3.3 million of principal amount of 6% secured convertible promissory notes of
the Company (“Note” or “Notes”), which notes are convertible into shares (“Conversion Shares”) of
the Company’s common stock, par value $0.0001 per share pursuant to the terms and conditions set forth in the Notes with an initial
conversion price of $44.00. In connection with the purchase of such Notes, each Subscriber received a warrant (“Existing Warrant”),
to purchase a number of shares of common stock (“Warrant Shares”) equal to 60% of the principal amount of any Note issued
to such Subscriber divided by the conversion price of the Note issued to such Subscriber, at an exercise price equal to $52.00. In connection
with the Purchase Agreement, the Company entered into a Security Agreement under which it granted the Subscribers a security interest
in certain assets of the Company (the “Security Agreement”) and a Registration Rights Agreement under which the Company agreed
to register for resale the Conversion Shares and the Warrant Shares. Concurrently therewith, the Company and the investors closed $3.3
million of the private offering.
Eastside
Distilling, Inc. and Subsidiaries
Notes
to Consolidated Financial Statements
June
30, 2024
(Unaudited)
Roth
Capital, LLC acted as placement agent in the private offering, and the Company paid the Placement Agent a cash fee of five percent (5%)
of the gross proceeds therefrom. The Company received $3.1 million in net proceeds from the closing, after deducting the fee payable
to the Placement Agent and the legal fees of the Subscribers in connection with the transaction. The Company used the proceeds to repay
prior outstanding notes payable and for working capital and general corporate purposes.
Interest
on the Notes accrued at a rate of 6% per annum and was payable either in cash or in shares of the Company’s common stock at the
conversion price in the Note on each of the six and twelve month anniversaries of the issuance date and on the maturity date of October
18, 2022.
All
amounts due under the Notes are convertible at any time after the issuance date, in whole or in part (subject to rounding for fractional
shares), at the option of the holders into the Company’s common stock at a fixed conversion price, which is subject to adjustment
as summarized below. The Notes were initially convertible into the Company’s common stock at an initial fixed conversion price
of $44.00 per share. This conversion price is subject to adjustment for stock splits, combinations, or similar events, among other adjustments.
On April 1, 2022, the Company and the holders agreed to a reduction of the conversion price of the 6% secured convertible promissory
notes to $26.00 per share in connection with the Company’s issuance of a common stock purchase warrant to TQLA covering its loan
amount of $3.5 million with a common stock value of $24.00 per share.
The
Notes contain customary triggering events including but not limited to: (i) failure to make payments when due under the Notes; and (ii)
bankruptcy or insolvency of the Company. If a triggering event occurs, each holder may require the Company to redeem all or any portion
of the Notes (including all accrued and unpaid interest thereon), in cash.
The
Notes are secured by a subordinated security interest in the Company’s assets pursuant to the terms of a Security Agreement entered
into between the Company and the Subscribers.
On
October 13, 2022, the Company entered into an Amendment Agreement with the holders of the 6% Secured Convertible Promissory Notes. The
Amendment Agreement changed the Maturity Date of the Notes from October 18, 2022 to November 18, 2022. In consideration of the extension,
the Company issued 4,808 shares of its common stock to each of the Subscribers.
On
September 29, 2023, the Company entered into a Debt Satisfaction Agreement with the Subscribers and other creditors, pursuant to which
the Maturity Date of the Notes was extended from November 18, 2022 to March 31, 2025 and interest accrues at 9% per annum. See: Note
15, Stockholders Equity – Debt Satisfaction Agreement. Principal and interest on the Notes of $3.3 million was exchanged for
equity issued to the SPV, in which the Subscribers held a 50% ownership interest, and the Notes were then amended and restated. As of
June 30, 2024, the principal balance was $0.4 million and interest expense accrued was $27,451.
2024
Secured Notes
On
May 15, 2024, the Company entered into a Loan Agreement with the SPV, Aegis, Bigger Capital Fund, LP (“Bigger”), District
2 Capital Fund, LP (“District 2”), and LDI Investments, LLC (“LDI”).
Pursuant
to the Loan Agreement, Bigger, District 2 and LDI purchased from the Company for $1.1 million cash promissory notes in the aggregate
principal amount of $1.1 million (the “2024 Secured Notes”). The 2024 Secured Notes may be satisfied by payment of 110% of
principal on or before November 29, 2024, by payment of 130% of principal on or before March 30, 2025 or by payment of 140% of principal
on March 31, 2025.
Eastside
Distilling, Inc. and Subsidiaries
Notes
to Consolidated Financial Statements
June
30, 2024
(Unaudited)
With
each 2024 Secured Note, the Company issued Warrants to purchase a share of the Company’s common stock for $5.00 exercisable for
five years after December 2, 2024 if on November 29, 2024 the 2024 Secured Note issued to the Warrant-holder remains unsatisfied. LDI
received a Warrant to purchase 598,021 shares and each of Bigger and District 2 received a Warrant to purchase 299,011 shares.
The
Loan Agreement provides that if the 2024 Secured Notes have not been satisfied by November 29, 2024, then until March 31, 2025 each of
the Subscribers will have the right to purchase a “Kicker Note” in the amount of $0.5 million for LDI or $0.3 million for
each of Bigger and District 2 by surrendering debt or equity instruments specified in the Loan Agreement. The Kicker Notes will not bear
interest, and may be satisfied by payment of their principal amounts on or before March 31, 2026.
The
Company’s obligations under the 2024 Secured Notes and the Kicker Notes (collectively, the “2024 Notes”) are secured
by the Company’s pledge of its assets, subject to certain specified exceptions. In connection with the Loan Agreement, the Company,
Aegis, Bigger and District 2 amended and restated the Intercreditor Agreement they had executed on September 29, 2023. In the Amended
and Restated Intercreditor Agreement, Aegis, Bigger and District 2 subordinate their liens on any barrels of spirits owned by the Company,
and the parties agree that the net proceeds of any sale of barrels will be paid to the Subscribers in satisfaction of the 2024 Notes.
Commencing when all barrels have been sold, the lien of the Subscribers under the 2024 Notes will become pari passu with the senior lien
on the remaining collateral.
13.
Commitments and Contingencies
Legal
Matters
On
March 1, 2023, Sandstrom Partners, Inc. filed a complaint in the Circuit Court of the State of Oregon for the County of Multnomah alleging
the Company failed to pay for its services pursuant to an agreement entered into on October 16, 2019. The complaint seeks damages of
$285,000, plus a judicial declaration, due to the Company’s failure to pay for the services. The Company believes that it paid
for services rendered and, if any balance is outstanding, it is minimal. The Company intends to defend the case vigorously.
On
December 15, 2020, Grover Wickersham filed a complaint in the United States District Court for the District of Oregon against the Company.
Mr. Wickersham, the former CEO and Chairman of the Board of the Company, has asserted causes of action for fraud in the inducement, breach
of contract, breach of the implied covenant of good faith and fair dealing, defamation, interference with economic advantage, elder financial
abuse, and dissemination of false and misleading proxy materials. During June 2024, this case was settled.
The
Company is not currently subject to any other material legal proceedings; however, it could be subject to legal proceedings and claims
from time to time in the ordinary course of its business, or legal proceedings it considered immaterial may in the future become material.
Regardless of the outcome, litigation can, among other things, be time consuming and expensive to resolve, and can divert management
resources.
14.
Net Income (Loss) per Common Share
Basic
income (loss) per common share is computed by dividing net income (loss) by the weighted average number of common shares outstanding
during the period, without considering any dilutive items. Potentially dilutive securities consist of the incremental common stock issuable
upon exercise of stock options, convertible notes and warrants. Potentially dilutive securities are excluded from the computation if
their effect is anti-dilutive. There were no anti-dilutive common shares included in the calculation of income (loss) per common share
as of June 30, 2024 and 2023.
Eastside
Distilling, Inc. and Subsidiaries
Notes
to Consolidated Financial Statements
June
30, 2024
(Unaudited)
15.
Stockholders’ Equity
Debt
Satisfaction Agreement
On
September 29, 2023, the Company entered into a Debt Satisfaction Agreement (the “DSA”) with the SPV, Aegis, Bigger, District
2, LDI and TQLA, LLC. The SPV is a special purpose vehicle whose equity is shared 50% by Bigger and District 2 and 50% by Aegis and LDI.
Pursuant
to the DSA, on September 29, 2023, the Company issued to the SPV 296,722 shares of the Company’s common stock and 200,000 shares
of its Series C Preferred Stock, and executed a Registration Rights Agreement providing that the Company will register for public resale
that common stock and the common stock issuable upon conversion of the Series C Preferred Stock. In exchange for that equity, the Company’s
debts to the members of the SPV were reduced by a total of $6.5 million and the Company recognized a loss on the conversion of $1.3 million
for the year ended December 31, 2023. Specifically, the debt was reduced as follows:
|
● |
the
principal balance of the Secured Promissory Note issued by the Company to Aegis on October 6, 2022 was reduced by $1.9 million; |
|
|
|
|
● |
the
Company’s debt to LDI of $1.4 million arising from advances made by LDI to the Company during the past 10 months was eliminated; |
|
|
|
|
● |
the
aggregate principal balance of the Secured Convertible Promissory Notes issued by the Company to Bigger in April and May of 2021
was reduced by $1.6 million; and |
|
|
|
|
● |
the
aggregate principal balance of the Secured Convertible Promissory Notes issued by the Company to District 2 in April and May of 2021
was reduced by $1.6 million. |
Further
pursuant to the DSA:
|
● |
the
maturity date of the secured debt listed above as well as unsecured notes issued by the Company and held by Bigger and District 2
in the aggregate amount of $7.4 million was deferred to March 31, 2025 and the interest rate on all such debt was increased to 8%
per annum; |
|
|
|
|
● |
the
Company, Aegis, Bigger and District 2 entered into an Intercreditor Agreement, pursuant to which the remaining secured debt obligations
of the Company to Aegis, Bigger and District 2 were made pari passu; |
|
|
|
|
● |
the
Common Stock Purchase Warrant issued by the Company to TQLA LLC on March 21, 2022, which permits TQLA LLC to purchase up to 145,834
shares of the Company’s common stock, was amended to prevent any exercise of the Warrant that would result in the portion of
the cumulative voting power in the Company that the holder and its affiliates may own after the conversion to 9.99%. The Beneficial
Ownership Limitation may be increased to 19.99% by the holder upon 61 days advance notice to the Company. |
|
|
|
|
● |
Upon
the liquidation, dissolution and winding up of the Company, or upon the effective date of a consolidation, merger or statutory share
exchange in which the Company is not the surviving entity, the holder of each share of the Series C Preferred Stock shall be entitled
to a distribution prior to and in preference of the holders of the common stock. |
|
|
|
|
● |
In
the event the Company declares a dividend payable in cash or stock to holders of any class of stock, the holder of each share of
Series C Preferred Stock shall be entitled to receive a dividend equal in amount and kind to that payable to the holder of the number
of shares of the Company’s common stock into which that holder’s Series C Preferred Stock could be converted on the record
date for the distribution common stock. The dividends issued on the Company s outstanding Series B Preferred Stock are excluded from
this provision. |
|
|
|
|
●
|
The
holders of Series C Preferred Stock shall have no voting rights; except that nothing will limit a holder’s voting rights with
respect to shares of any other class of the Company’s common stock held from time to time. |
Eastside
Distilling, Inc. and Subsidiaries
Notes
to Consolidated Financial Statements
June
30, 2024
(Unaudited)
Issuance
of Common Stock
During
the six months ended June 30, 2024, the Company issued 1,764 shares of common stock to a director for stock-based compensation of $2,046.
The shares were valued for accounting purposes using the closing share price of the Company’s common stock on the date of grant
of $1.16 per share and issued at $3.05 per share. During the six months ended June 30, 2024, the Company issued 55,738 shares of common
stock to employees and a consultant for stock-based compensation of $0.1 million at $1.21 per share.
On
September 29, 2023, pursuant to the DSA (see discussion above), the Company issued to the SPV 296,722 shares of common stock and 200,000
shares of its Series C Preferred Stock. In exchange for that equity, the Company’s debts to the members of the SPV were reduced
by a total of $6.5 million.
During
the year ended December 31, 2023, the Company issued 162,849 shares of common stock to directors and employees for stock-based compensation
of $0.7 million. The shares were valued for accounting purposes using the closing share price of the Company’s common stock on
the date of grant, within the range of $1.29 to $7.40 per share and issued within the range of $3.05 to $7.40 per share
During
the year ended December 31, 2023, the Company sold 343,495 shares of common stock for net proceeds of $1.4 million in at-the-market public
placements.
Issuance
of Series B Preferred Stock
On
October 19, 2021, Company entered into a securities purchase agreement (“Purchase Agreement”) with an accredited investor
(“Subscriber”) for its purchase of 2.5 million shares (“Preferred Shares”) of Series B Convertible Preferred
Stock (“Series B Preferred Stock”) at a purchase price of $1.00 per Preferred Share, which Preferred Shares are convertible
into shares of the Company’s common stock pursuant to the terms and conditions set forth in a Certificate of Designation Establishing
Series B Preferred Stock of the Company with an initial conversion price of $62.00 per share. 42,500 shares of common stock were reserved
for issuance in the event of conversion of the Preferred Shares.
The
Series B Preferred Stock accrues dividends at a rate of 6% per annum, payable annually on the last day of December of each year. Dividends
shall accrue from day to day, whether or not declared, and shall be cumulative. Dividends are payable at the Company’s option either
in cash or “in kind” in shares of common stock; provided, however that dividends may only be paid in cash following the fiscal
year in which the Company has net income (as shown in its audited financial statements contained in its Annual Report on Form 10-K for
such year) of at least $0.5 million. For “in-kind” dividends, holders will receive that number of shares of common stock
equal to (i) the amount of the dividend payment due such stockholder divided by (ii) the volume weighted average price of the common
stock for the 90 trading days immediately preceding a dividend date (“VWAP”). For the year ended December 31, 2023, the Company
issued dividends of 92,957 shares of common stock at a VWAP of $1.61 per share to its Series B Preferred stockholders. For both the six
months ended June 30, 2024 and 2023, the Company accrued $0.1 million of preferred dividends.
Issuance
of Series C Preferred Stock
On
September 29, 2023, the Company entered into the DSA, pursuant to which the Company issued to the SVP 200,000 shares of its Series C
Preferred Stock. Each share of Series C Preferred Stock has a stated value of $28.025 and is convertible into shares of the Company’s
common stock pursuant to the terms and conditions set forth in a Certificate of Designation Establishing Series C Preferred Stock with
an initial conversion price of $3.05 per share.
Stock-Based
Compensation
On
September 8, 2016, the Company adopted the 2016 Equity Incentive Plan (the “2016 Plan”). Pursuant to the terms of the plan,
on January 1, 2023 the number of shares available for grant under the 2016 Plan reset to 437,993 shares, equal to 8% of the number of
outstanding shares of the Company’s capital stock, calculated on an as-converted basis, on March 31 of the preceding calendar year,
and then added to the prior year plan amount. As of June 30, 2024, there were 2,120 options and 196,619 restricted stock units (“RSUs”)
outstanding under the 2016 Plan, with vesting schedules varying between immediate or three (3) years from the grant date.
Eastside
Distilling, Inc. and Subsidiaries
Notes
to Consolidated Financial Statements
June
30, 2024
(Unaudited)
A
summary of all stock option activity as of and for the six months ended June 30, 2024 is presented below:
Summary
of Stock Options Activity
| |
# of Options | | |
Weighted- Average Exercise Price | |
Outstanding as of December 31, 2023 | |
| 2,120 | | |
$ | 57.95 | |
| |
| | | |
| | |
Outstanding and Exercisable as of June 30, 2024 | |
| 2,120 | | |
$ | 57.95 | |
The
aggregate intrinsic value of options outstanding as of June 30, 2024 was $0. As of June 30, 2024, all options had vested.
The
Company uses the Black-Scholes valuation model to measure the grant-date fair value of stock options. The grant-date fair value of stock
options issued to employees is recognized on a straight-line basis over the requisite service period. Stock-based awards issued to nonemployees
are recorded at fair value on the measurement date and are subject to periodic market adjustments as the underlying stock-based awards
vest.
To
determine the fair value of stock options using the Black-Scholes valuation model, the calculation takes into consideration the effect
of the following:
|
● |
Exercise
price of the option |
|
● |
Fair
value of the Company’s common stock on the date of grant |
|
● |
Expected
term of the option |
|
● |
Expected
volatility over the expected term of the option |
|
● |
Risk-free
interest rate for the expected term of the option |
The
calculation includes several assumptions that require management’s judgment. The expected term of the options is calculated using
the simplified method described in GAAP. The simplified method defines the expected term as the average of the contractual term and the
vesting period. Estimated volatility is derived from volatility calculated using historical closing prices of common shares of similar
entities whose share prices are publicly available for the expected term of the options. The risk-free interest rate is based on the
U.S. Treasury constant maturities in effect at the time of grant for the expected term of the options.
The
Company did not issue any additional options during the three and six months ended June 30, 2024.
Warrants
On
March 21, 2022, the Company entered into a promissory note with TQLA LLC to accept a one year loan of $3.5 million. In addition, the
Company issued a common stock purchase warrant to TQLA covering the loan amount with an exercise price of $24.00 per share. The note
payable was fully repaid in October 2022. The common stock purchase warrant expires in March 2027. The warrants were amended pursuant
to the Debt Satisfaction Agreement (See discussion above) to prevent any exercise that would result in the warrant-holder and
affiliates acquiring cumulative voting power in excess of 9.99%. This Beneficial Ownership Limitation may be increased to 19.99% upon
61 days advance notice to the Company.
From
April 19, 2021 through May 12, 2021, the Company issued in a private placement Existing Warrants to purchase up to 45,000 shares of common
stock at an exercise price of $52.00 per Warrant Share. On July 30, 2021, the Company entered into Inducement Letters with the holders
of the Existing Warrants whereby such holders agreed to exercise for cash their Existing Warrants to purchase the 45,000 Warrant Shares
in exchange for the Company’s agreement to issue new warrants (the “New Warrants”) to purchase up to 45,000 shares
of common stock (the “New Warrant Shares”). The New Warrants have substantially the same terms as the Existing Warrants,
except that the New Warrants have an exercise price of $60.00 per share and are exercisable until August 19, 2026. On September 29, 2023,
pursuant to the Debt Satisfaction Agreement (see above), the exercise price of the Existing Warrants was reduced to $33.08 per
share and the term during which the Existing Warrants may be exercised was extended to June 23, 2028.
Eastside
Distilling, Inc. and Subsidiaries
Notes
to Consolidated Financial Statements
June
30, 2024
(Unaudited)
On
January 15, 2020, the Company and its subsidiaries entered into a loan agreement (the “Loan Agreement”) between the Company
and Live Oak Banking Company (“Live Oak”), a North Carolina banking corporation (the “Lender”) to refinance existing
debt of the Company and to provide funding for general working capital purposes In connection with the Loan Agreement, the Company issued
to the Lender a warrant to purchase up to 5,000 shares of the Company’s common stock at an exercise price of $78.80 per share (the
“Warrant”). The Warrant expires on January 15, 2025. In connection with the issuance of the Warrant, the Company granted
the Lender piggy-back registration rights with respect to the shares of common stock issuable upon exercise of the Warrant, subject to
certain exceptions.
On
May 16, 2024, the Company entered into a Loan Agreement with the SPV, Aegis, Bigger, District 2, and LDI. With each 2024 Secured Note,
the Company issued a Warrant to purchase a share of the Company’s common stock for $5.00 exercisable for five years after December
2, 2024 if on November 29, 2024 the 2024 Secured Note issued to the Warrant-holder remains unsatisfied. LDI received a Warrant to purchase
598,021 shares and each of Bigger and District 2 received a Warrant to purchase 299,011 shares.
A
summary of all warrant activity as of and for the three and six months ended June 30, 2024 is presented below:
Summary
of Warrant Activity
| |
Warrants | | |
Weighted- Average Remaining Life (Years) | | |
Weighted- Average Exercise Price | | |
Aggregate Intrinsic Value | |
Outstanding as of December 31, 2023 | |
| 201,667 | | |
| 3.4 | | |
$ | 34.87 | | |
$ | - | |
| |
| | | |
| | | |
| | | |
| | |
Outstanding as of June 30, 2024 | |
| 201,667 | | |
| 3.4 | | |
$ | 34.87 | | |
$ | - | |
16.
Related Party Transactions
The
following is a description of transactions since January 1, 2023 as to which the amount involved exceeds the lesser of $0.1 million or
one percent (1%) of the average of total assets at year-end for the last two completed fiscal years, which was $0.2 million, and in which
any related person has or will have a direct or indirect material interest, other than equity, compensation, termination and other arrangements.
Aegis
Security Insurance Company
On
October 7, 2022, the Company entered into a Note Purchase Agreement with Aegis. Pursuant to the Note Purchase Agreement, Aegis purchased
from the Company a secured promissory note in the principal amount of $4.5 million (the “Aegis Note”). $3.3 million of the
purchase price was paid to TQLA, LLC to satisfy a Note purchased from TQLA earlier in 2022. See discussion of the Aegis transaction
in Note 12. Patrick Kilkenny is the principal owner of Aegis. TQLA LLC is owned by Stephanie Kilkenny, a member of the Company’s
Board of Directors, and her husband, Patrick Kilkenny.
LD
Investments LLC
During
February 2024, LDI advanced the Company $0.6 million. On September 29 2023, the Company entered into a Secured Promissory Note with LDI
in the principal amount of $1.4 million, representing advances made by LDI to the Company between December 2022 and August 2023. Patrick
Kilkenny is the principal owner of LDI.
On
September 29, 2023, the Company entered into the DSA with LDI and other creditors. See: Note 15, Stockholders Equity – Debt
Satisfaction Agreement. The entire principal and interest on the LDI Note were exchanged for equity issued to the SPV, in
which LDI holds a 21% interest.
2024
Secured Notes
On
May 16, 2024, the Company entered into a Loan Agreement with LDI, see: Note 12, Secured Credit Facilities - 2024 Secured Notes.
17. Subsequent Events
The Company has analyzed its operations subsequent to June 30, 2024 through
the date these financial statements were issued, and has determined that it does not have any material subsequent events.
ITEM
2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS
Forward-Looking
Statements
This
section of the Quarterly Report includes “forward-looking statements” as that term is defined in the Private Securities Litigation
Reform Act of 1995. Forward-looking statements give current expectations or forecasts of future events about the company or our outlook
and involve uncertainties that could significantly impact results. You can identify forward-looking statements by the fact they do not
relate to historical or current facts and by the use of words indicating anticipation or speculation such as “believe,” “expect,”
“estimate,” “anticipate,” “will be,” “should,” “plan,” “project,”
“intend,” “could” and similar words or expressions.
You
should not place undue certainty on these forward-looking statements, which speak only as of the date made. Except as required by law,
we undertake no obligation to update any forward-looking statements, whether as a result of new information, future events, or otherwise.
These forward-looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially
from these forward-looking statements. Factors that could cause our expectations to be unfulfilled include those discussed in Item 1A
of Part I of our annual report on Form 10-K for the year ended December 31, 2023 entitled “Risk Factors” as well as factors
we have not yet anticipated.
Overview
Eastside
Distilling, Inc. (the “Company,” “Eastside Distilling,” “we,” “us,” or “our,”
below) was incorporated under the laws of Nevada in 2004 under the name of Eurocan Holdings, Ltd. In December 2014, we changed our corporate
name to Eastside Distilling, Inc. to reflect our acquisition of Eastside Distilling, LLC. We operate in two segments. Our Craft Canning
+ Printing (“Craft C+P”) segment provides digital can printing to customers in the craft beverage industry operating throughout
the Pacific Northwest as well as other states. We also provide mobile canning services to the craft beverage industry in Oregon. In addition
to these services we offer co-packing services from a single fixed site in Portland, Oregon. Our Spirits segment manufactures, blends,
bottles, markets and sells a wide variety of alcoholic beverages under recognized brands in 23 U.S. states. Across both businesses we
employ 49 people in the United States.
Mission
and Strategy
Our
mission is to offer great products and services in the craft beverage space.
This
includes advanced digital can printing decoration with custom graphics and co-packing services with distinct capability and craftsmanship
serving the craft beer, cider, and kombucha among other beverage segments. Craft C+P offers digital can printing to customers and co-packing
services.
Our
spirits brands span several alcoholic beverage categories, including whiskey, vodka, rum and tequila. We sell our products on a wholesale
basis to distributors through open states, and brokers in control states.
Our
strategy is to expand our two distinct businesses – Craft C+P and Spirits in our regional market where our brand equity and concentration
of investment will have the greatest return. Our spirits portfolio is to be positioned as a leading regional craft spirits provider that
develops brands, expands geographic presence growing revenue and cash flow. These two segments are detailed below.
Segments
Craft
Canning + Printing
Digital
Can Printing
We
operate an innovative digital can printing facility that allows us to digitally print high quality graphics on aluminum beverage cans.
This technology offers greater flexibility than traditional decoration methods and initially was directed toward smaller craft beverage
manufacturers seeking custom graphics of limited releases, vintages, partnerships, and special events. This investment in digital printing
at Craft C+P allows us the ability to offer unparalleled customization and flexibility to craft beverage producers seeking direct printing
for canning projects of all sizes, while having an annual production capacity of over 20 million cans.
![](https://www.sec.gov/Archives/edgar/data/1534708/000149315224032215/form10-q_002.jpg)
Co-packing
Facility
We
offer co-packing services for non-alcoholic canned beverages including CBD soda waters in Portland, Oregon through a mobile co-packing
network and one fixed co-packing location.
Mobile
Canning
Our
mobile canning business is located in Portland, Oregon. We use extensive proprietary and data-driven quality control measures and a robust
clean-in-place procedure in order to provide the best packaging service for our customers. We take great pride in helping local beverage
producers expand their distribution reach by using our service to offer industry-top quality and branding.
Spirits
Since
2014, we have developed or acquired award-winning spirits while evolving to meet the growing demand for quality products and services
associated within the burgeoning craft and premium beverage trade. Our portfolio includes originals like the Quercus garryana
barrel-finished Burnside Whiskey family, Portland Potato Vodka, Hue-Hue Coffee Rum, and Azuñia Tequilas.
|
● |
Burnside
Whiskey Family – Our Burnside Whiskey Family celebrates the unique attributes of the native Oregon Oak tree (Quercus
garryana). The unique complexity of each distinct whiskey comes from blending Oregon Oak barrels of differing sizes, char levels,
and ages. |
|
|
|
|
● |
Portland
Potato Vodka – Our award-winning premium craft vodka is distilled four times to ensure a smooth finish. While most vodka
is made from grain, we source award winning premium potato ethanol and blend it with pristine water sourced from Oregon. |
|
● |
Hue-Hue
(pronounced “way-way”) Coffee Rum – Premium silver rum is blended with concentrated cold-brewed coffee and
a small amount of Demerara sugar. We source fair-trade, single-origin Arabica coffee beans from the Finca El Paternal Estate in Huehuetenango,
Guatemala that are lightly roasted for us by Portland Coffee Roasters. |
|
|
|
|
● |
Azuñia
Tequilas – Smooth, clean, additive-free tequilas crafted by Rancho Miravalle, a second generation, family-owned-and-operated
estate, bursting with authentic flavor from the local terroir of Tequila Valley, Mexico. 100% pure Weber Blue Agave is harvested
by hand, roasted in traditional clay hornos, and finished with a natural, open-air fermentation process. It is bottled on-site in
small batches using a consistent process to deliver consistent field-to-bottle quality and exclusively exported by Agaveros Unidos
de Amatitán. |
|
|
|
|
● |
Eastside
Brands – Craft inspired high-quality limited-edition products, which focus on innovation, craftsmanship and curiosity,
and creativity. |
Recent
Developments
During
the quarter ended June 30, 2024, Craft C+P printed 6.0 million cans compared to 4.2 million during the second quarter of 2023. Craft
improved production efficiency compared to the prior year period. In addition, Craft C+P has won significant new business from beverage
manufacturers during 2024. Spirits sold minimal bulk barrels in the second quarter of 2024 and saw total volume decline by 12% in the
quarter. The majority of the decline was driven by the reduction of distribution of Azuñia tequila as the we realigned the
brand with new distribution partners. Spirits case shipments in the quarter were down -12% with Portland Potato Vodka down -6% and Burnside
-17% .
Results
of Operations
Overview
Three
and Six Months ended June 30, 2024 Compared to the Three and Six Months Ended June 30, 2023
| |
Three Months Ended June 30, | | |
Six Months Ended June 30, | |
(Dollars in thousands) | |
2024 | | |
2023 | | |
Variance | | |
2024 | | |
2023 | | |
Variance | |
Sales | |
$ | 3,061 | | |
$ | 2,757 | | |
$ | 304 | | |
$ | 5,548 | | |
$ | 5,636 | | |
$ | (88 | ) |
Less customer programs and excise taxes | |
| 109 | | |
| 96 | | |
| 13 | | |
| 185 | | |
| 122 | | |
| 63 | |
Net sales | |
| 2,952 | | |
| 2,661 | | |
| 291 | | |
| 5,363 | | |
| 5,514 | | |
| (151 | ) |
Cost of sales | |
| 2,799 | | |
| 2,635 | | |
| 164 | | |
| 5,024 | | |
| 4,847 | | |
| 177 | |
Gross profit | |
| 153 | | |
| 26 | | |
| 127 | | |
| 339 | | |
| 667 | | |
| (328 | ) |
Sales and marketing expenses | |
| 262 | | |
| 369 | | |
| (107 | ) | |
| 513 | | |
| 880 | | |
| (367 | ) |
General and administrative expenses | |
| 1,152 | | |
| 1,194 | | |
| (42 | ) | |
| 2,257 | | |
| 2,558 | | |
| (301 | ) |
Gain on disposal of property and equipment | |
| (79 | ) | |
| (135 | ) | |
| 56 | | |
| (199 | ) | |
| (129 | ) | |
| (70 | ) |
Total operating expenses | |
| 1,335 | | |
| 1,428 | | |
| (93 | ) | |
| 2,571 | | |
| 3,309 | | |
| (738 | ) |
Loss from operations | |
| (1,182 | ) | |
| (1,402 | ) | |
| 220 | | |
| (2,232 | ) | |
| (2,642 | ) | |
| 410 | |
Interest expense | |
| (308 | ) | |
| (326 | ) | |
| 18 | | |
| (556 | ) | |
| (655 | ) | |
| 99 | |
Other income | |
| 2 | | |
| 85 | | |
| (83 | ) | |
| 7 | | |
| 56 | | |
| (49 | ) |
Net loss | |
| (1,488 | ) | |
| (1,643 | ) | |
| 155 | | |
| (2,781 | ) | |
| (3,241 | ) | |
| 460 | |
Preferred stock dividends | |
| (37 | ) | |
| (37 | ) | |
| - | | |
| (75 | ) | |
| (75 | ) | |
| - | |
Net loss attributable to common shareholders | |
$ | (1,525 | ) | |
$ | (1,680 | ) | |
$ | 155 | | |
$ | (2,856 | ) | |
$ | (3,316 | ) | |
$ | 460 | |
Gross margin | |
| 5 | % | |
| 1 | % | |
| 4 | % | |
| 6 | % | |
| 12 | % | |
| -6 | % |
Segment
information is as follows for the three and six months ended June 30, 2024 and 2023:
| |
Three Months Ended June 30, | | |
Six Months Ended June 30, | |
(Dollars in thousands) | |
2024 | | |
2023 | | |
Variance | | |
2024 | | |
2023 | | |
Variance | |
Craft C+P | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Sales | |
$ | 2,376 | | |
$ | 1,949 | | |
$ | 427 | | |
$ | 4,225 | | |
$ | 3,405 | | |
$ | 820 | |
Net sales | |
| 2,332 | | |
| 1,904 | | |
| 428 | | |
| 4,146 | | |
| 3,381 | | |
| 765 | |
Cost of sales | |
| 2,342 | | |
| 1,967 | | |
| 375 | | |
| 4,108 | | |
| 3,545 | | |
| 563 | |
Gross profit | |
| (10 | ) | |
| (63 | ) | |
| 53 | | |
| 38 | | |
| (164 | ) | |
| 202 | |
Total operating expenses | |
| 738 | | |
| 565 | | |
| 173 | | |
| 1,376 | | |
| 1,314 | | |
| 62 | |
Net loss | |
$ | (745 | ) | |
$ | (578 | ) | |
$ | (167 | ) | |
$ | (1,335 | ) | |
$ | (1,462 | ) | |
$ | 127 | |
Gross margin | |
| 0 | % | |
| -3 | % | |
| 3 | % | |
| 1 | % | |
| -5 | % | |
| 6 | % |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Spirits | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Sales | |
$ | 685 | | |
$ | 808 | | |
$ | (123 | ) | |
$ | 1,323 | | |
$ | 2,231 | | |
$ | (908 | ) |
Net sales | |
| 620 | | |
| 757 | | |
| (137 | ) | |
| 1,217 | | |
| 2,133 | | |
| (916 | ) |
Cost of sales | |
| 457 | | |
| 668 | | |
| (211 | ) | |
| 916 | | |
| 1,302 | | |
| (386 | ) |
Gross profit | |
| 163 | | |
| 89 | | |
| 74 | | |
| 301 | | |
| 831 | | |
| (530 | ) |
Total operating expenses | |
| 247 | | |
| 358 | | |
| (111 | ) | |
| 481 | | |
| 880 | | |
| (399 | ) |
Net loss | |
$ | (85 | ) | |
$ | (238 | ) | |
$ | 153 | | |
$ | (176 | ) | |
$ | (17 | ) | |
$ | (159 | ) |
Gross margin | |
| 26 | % | |
| 12 | % | |
| 14 | % | |
| 25 | % | |
| 39 | % | |
| -14 | % |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Corporate | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Total operating expenses | |
$ | 350 | | |
$ | 505 | | |
$ | (155 | ) | |
$ | 714 | | |
$ | 1,115 | | |
$ | (401 | ) |
Net loss | |
$ | (658 | ) | |
$ | (827 | ) | |
$ | 169 | | |
$ | (1,270 | ) | |
$ | (1,762 | ) | |
$ | 492 | |
Corporate
consists of key executive and accounting personnel and corporate expenses such as public company and board costs, as well as interest
on debt.
Sales
Sales
were $5.5 million and $5.6 million for the six months ended June 30, 2024 and 2023, respectively, and $3.1 million and $2.8 million for
the three months ended June 30, 2024 and 2023, respectively.
Craft
C+P
Sales
increased 24% and 22% for the six and three months ended June 30, 2024, respectively, attributable to growth in digital can printing
sales, partially offset by reduced mobile service. Craft printed 10.7 million and 6.0 million cans during the six and three months ended June 30, 2024, respectively, compared to
6.7 million and 4.2 million cans during the six and three months ended June 30, 2023. The increase was a result of incremental sales
to both existing and new customers and improved throughput of production.
Spirits
Spirits
sales decreased during the six months ended June 30, 2024 primarily because during the six months ended June 30, 2023 we sold 250
barrels for gross proceeds of $0.6 million, and we sold no barrels during the six months ended June 30, 2024. Spirits sales
decreased for the three months ended June 30, 2024 due to market conditions. For the six months ended June 30, 2024, spirits sold
11,563 cases compared to 12,635 cases in the prior year, which included a large one-time direct-to-retail sale of 164 cases of
Burnside.
Customer
programs and excise taxes
Customer
programs and excise taxes were $0.2 million and $0.1 million for the six months ended June 30, 2024 and 2023, respectively, and $0.1
million for both the three months ended June 30, 2024 and 2023. Craft C+P discounts were higher for the six and three months ended June
30, 2024 as we offered tiered discounting to printed sales customers. Spirits discounts were higher for the three and six months ended
June 30, 2024 due to competitive pricing moves.
Cost
of Sales
Cost
of sales consists of all direct costs related to both spirits and digital can printing for raw materials, service, labor, overhead,
packaging, and in-bound freight charges. Cost of sales were $5.0 million and $4.8 million for the six months ended June 30, 2024 and
2023, respectively, and $2.8 million and $2.6 million for the three months ended June 30, 2024 and 2023, respectively.
Craft
C+P
Cost
of sales increased in the quarter due to higher can volume and incremental inventory costs. We also continue to invest in spare parts, which are expensed and not capitalized. Incremental production volumes required both investment to improve production
inefficiencies and increases in scrap.
Spirits
Cost
of sales decreased for the six and three months ended June 30, 2024 due to lower bulk spirits and distributor sales, in addition to lower
tequila pricing and raw material savings.
Gross
Profit
Gross
profit is calculated by subtracting the cost of products sold and services rendered from net sales. Gross profit was $0.3 million and
$0.7 million for the six months ended June 30, 2024 and 2023, respectively, and $0.2 million and $26,272 for the three months ended June
30, 2024 and 2023, respectively.
Gross
margin is gross profit stated as a percentage of net sales. Our gross margin was 6% and 12% for the six months ended June 30, 2024 and
2023, respectively, 5% and 1% for the three months ended June 30, 2024 and 2023, respectively.
Craft
C+P
Craft
C+P’s gross profit and gross margin increased for the six and three months ended June 30, 2024 primarily due to continued growth
in digital can printing volumes. Craft C+P margins were impacted by significant growth of new customers, scrap and production inefficiencies.
Spirits
Gross
profit and gross margin decreased for the six months ended June 30, 2024 primarily due to bulk spirit sales during the six months ended
June 30, 2023. Gross profit and gross margin increased for the three months ended June 30, 2024 due to cost savings initiatives that began in 2023 and continued into the first six months of 2024.
Sales
and Marketing Expenses
Sales
and marketing expenses were $0.5 million and $0.9 million for the six months ended June 30, 2024 and 2023, respectively, and $0.3 million
and $0.4 million for the three months ended June 30, 2024 and 2023, respectively, due to lower marketing expenses and reduced headcount
as part of spirits restructuring.
General
and Administrative Expenses
General
and administrative expenses were $2.3 million and $2.6 million for the six months ended June 30, 2024 and 2023, respectively, and $1.2
million for both the three months ended June 30, 2024 and 2023 primarily due to the related costs of closing unprofitable operations
and exiting leasing agreements at Craft C+P.
Interest
Expense
Interest
expense was $0.6 million and $0.7 million for the six months ended June 30, 2024 and 2023, respectively, and $0.3 million for both the
three months ended June 30, 2024 and 2023.
Net
Income (Loss)
Net
loss was $2.8 million and $3.2 million for the six months ended June 30, 2024 and 2023, respectively, and $1.5 million and $1.6 million
for the three months ended June 30, 2024 and 2023, respectively.
Preferred
Stock Dividends
Preferred
stock dividends were $75,000 and $37,500 for the six and three months ended June 30, 2024 and 2023, respectively,
representing the Series B preferred stock dividend of 6% per annum.
Liquidity
and Capital Resources
Our
primary capital requirements are for cash used in operating activities and the repayment of debt. Funds for our cash and liquidity needs
have historically not been generated from operations but rather from short-term credit in the form of extended payment terms from suppliers
as well as proceeds from loans and the sale of convertible debt and equity. We have been dependent on raising capital from debt and equity
financing to meet our operating needs.
We
had an accumulated deficit of $85.6 million as of June 30, 2024, having incurred a net loss of $2.8 million during the six months ended
June 30, 2024. As of June 30, 2024, we had $0.4 million of cash on hand with negative working capital of $12.2 million.
Our
ability to meet our ongoing operating cash needs over the next 12 months depends on asset sales, external financing and improving operating
results. The availability of external financing will be largely dependent on improvement in performance, including higher digital can
printing revenues and improved gross margins at Craft C+P as well as operational improvements in our Spirits segment.
We
have deferred paying interest during 2024 and are engaged in discussions with creditors to resolve a number of outstanding issues. There
can be no assurances that we will successfully conclude these discussions and have the cash resources to fund operations.
Our
cash flow results for the six months ended June 30, 2024 and 2023 were as follows:
(Dollars in thousands) | |
2024 | | |
2023 | |
Net cash flows provided by (used in): | |
| | | |
| | |
Operating activities | |
$ | (1.2 | ) | |
$ | (0.7 | ) |
Investing activities | |
$ | 0.1 | | |
$ | 0.1 | |
Financing activities | |
$ | 1.1 | | |
$ | 0.7 | |
Operating
Activities
Total
cash used in operating activities was $1.2 million during the six months ended June 30, 2024 compared to $0.7 million used during the
six months ended June 30, 2023 primarily due to higher accrued interest and amortization of debt issuance costs.
Investing
Activities
Total
cash provided by investing activities was $0.1 million during the six months ended June 30, 2024 and 2023 representing net proceeds from
the sale of fixed assets.
Financing
Activities
Total
cash provided by financing activities was $1.1 million during the six months ended June 30, 2024 related to net proceeds from our secured
credit facilities. Total cash provided by financing activities was $0.7 million during the six months ended June 30, 2023 primarily consisted
of proceeds from the issuance of stock.
Critical
Accounting Policies
The
discussion and analysis of our financial condition and results of operations is based upon our consolidated financial statements, which
have been prepared in accordance with United States generally accepted accounting principles. The preparation of these financial statements
requires us to make significant estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses,
and related disclosure of contingent assets and liabilities. These items are monitored and analyzed by management for changes in facts
and circumstances, and material changes in these estimates could occur in the future. Changes in estimates are recorded in the period
in which they become known. We base our estimates on historical experience and various other assumptions that we believe to be reasonable
under the circumstances. Actual results may differ from our estimates if past experience or other assumptions do not turn out to be substantially
accurate.
In
connection with the preparation of our financial statements for the six months ended June 30, 2024, there was one accounting estimate
we made that was subject to a high degree of uncertainty and was critical to our results, as follows:
Intangible
Assets
On
September 12, 2019, we purchased the Azuñia brand, the direct sales team, existing product inventory, supply chain relationships
and contractual agreements from Intersect Beverage, LLC, an importer and distributor of tequila and related products. The Azuñia
brand has been determined to have an indefinite life and will not be amortized. We do, however, on an annual basis, test the indefinite
life assets for impairment. If the carrying value of the indefinite life assets are found to be impaired, then we will record an impairment
loss and reduce the carrying value of the asset’s estimate the useful life of the brand and amortize the asset over the remainder
of its useful life.
We
estimate the brand’s fair value using market information to estimate future cash flows and will impair it when its carrying amount
exceeds its estimated fair value, in which case we will write it down to its estimated fair value. We consider market values for similar
assets when available. Considerable management judgment is necessary to estimate fair value, including making assumptions about future
cash flows, net sales and discount rates.
We
have the option, before quantifying the fair value, to evaluate qualitative factors to assess whether it is more likely than not that
our brand is impaired. If we determine that is not the case, then we are not required to quantify the fair value. That assessment also
takes considerable management judgment.
As
of December 31, 2023, as a result of the review described above, we found the Azuñia brand to be impaired and reduced its carrying
cost by $0.4 million.
ITEM
3 – QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
As
a “smaller reporting company” as defined by Item 10 of Regulation S-K, we are not required to provide information required
by this item.
ITEM
4 – CONTROLS AND PROCEDURES
We
maintain disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934 (“Exchange
Act”) that are designed to provide reasonable assurances that the information required to be disclosed in reports filed or submitted
under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in the SEC rules and forms
and that such information is accumulated and communicated to management, including the Chief Executive Officer and the Chief Financial
Officer, as appropriate, to allow timely decisions regarding required disclosures.
We
conducted an evaluation (pursuant to Rule 13a-15(b) of the Exchange Act)), under the supervision and with the participation of management,
including the Chief Executive Officer and Chief Financial Officer, of the effectiveness of the Company’s disclosure controls and
procedures (as defined in Rule 13a-15(e)) as of the end of the period covered by this report. Based on the evaluation, the Chief Executive
Officer and Chief Financial Officer has concluded that these disclosure controls and procedures were effective as of June 30, 2024.
There
were no changes in internal control over financial reporting (as defined in Rule 13a-15(f) of the Exchange Act) during the quarter ended
June 30, 2024, that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
PART
II: OTHER INFORMATION
ITEM
1 – LEGAL PROCEEDINGS
On
March 1, 2023, Sandstrom Partners, Inc. filed a complaint in the Circuit Court of the State of Oregon for the County of Multnomah alleging
the Company failed to pay for its services pursuant to an agreement entered into on October 16, 2019. The complaint seeks damages of
$285,000, plus a judicial declaration, due to the Company’s failure to pay for the services. The Company believes that it paid
for services rendered and, if any balance is outstanding, it is minimal. The Company intends to defend the case vigorously.
On
December 15, 2020, Grover Wickersham filed a complaint in the United States District Court for the District Court of Oregon against the
Company. Mr. Wickersham, the former CEO and Chairman of the Board of the Company, has asserted causes of action for fraud in the inducement,
breach of contract, breach of the implied covenant of good faith and fair dealing, defamation, interference with economic advantage,
elder financial abuse, and dissemination of false and misleading proxy materials. During June 2024, this case was settled.
We
are not currently subject to any other material legal proceedings; however, we could be subject to legal proceedings and claims from
time to time in the ordinary course of our business, or legal proceedings we considered immaterial may in the future become material.
Regardless of the outcome, litigation can, among other things, be time consuming and expensive to resolve, and divert management resources.
ITEM
1A – RISK FACTORS
There
have been no material changes in our risk factors from those previously disclosed in our annual report on Form 10-K for the year ended
December 31, 2023, except for the following additions:
If
the Company is unable to remedy its shareholder equity deficiency, its common stock may be removed from Nasdaq.
On
April 8, 2024, the Staff of the Listing Qualifications Department of the Nasdaq Stock Market notified the Company that it had fallen
out of compliance with the requirements for continued listing of the Company’s common stock on Nasdaq. Specifically, Nasdaq Listing
Rule 5550(b)(1) requires that the stockholders’ equity of a listed company must exceed $2.5 million. On June 3, 2024 the Staff
extended to October 7, 2024 the date by which Eastside Distilling may regain compliance with the Equity Rule. As of June 30, 2024, the
Company had a stockholders’ deficit of $1.9 million. The Company can give no assurances that it will be able to submit a sufficient
plan on time to be granted an extension.
On
March 7, 2024, the Staff of the Listing Qualifications Department of the Nasdaq Stock Market notified the Company that it no longer complies
with Nasdaq’s independent director and audit committee requirements as set forth in Listing Rule 5605. Nasdaq however, has provided
a cure period to regain compliance prior to the earlier of the Company’s next annual shareholders’ meeting or January 22,
2025.
The
Company has deferred paying interest to certain creditors in the first half of 2024 and is engaged in discussions with creditors to resolve
a number of outstanding issues. There can be no assurances that the Company will successfully conclude these discussions and have the
cash resources to fund operations.
ITEM
2 – UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS
There
were no unregistered sales of equity securities during the second quarter of 2024 that have not been previously reported.
The
Company did not repurchase any of its equity securities that were registered under Section 12 of the Securities Exchange Act during the
second quarter of fiscal year 2024.
ITEM
3 – DEFAULTS UPON SENIOR SECURITIES
None.
ITEM
4 – MINE SAFETY DISCLOSURES
Not
applicable.
ITEM
5 – OTHER INFORMATION
None
ITEM
6 – EXHIBITS
SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned thereunto duly authorized.
|
EASTSIDE
DISTILLING, INC. |
|
|
|
Date:
August 14, 2024 |
By: |
/s/
Geoffrey Gwin |
|
|
Geoffrey
Gwin |
|
|
Chief
Executive Officer |
|
|
|
Date:
August 14, 2024 |
By: |
/s/
Geoffrey Gwin |
|
|
Geoffrey
Gwin |
|
|
Chief
Financial Officer |
|
|
(Principal
Financial and Accounting Officer) |
Exhibit
31.1
CERTIFICATION
OF CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER
PURSUANT
TO RULES 13a-14(a) AND 15d-14(a) UNDER THE SECURITIES EXCHANGE ACT OF 1934
I,
Geoffrey Gwin, certify that:
1.
I have reviewed this Quarterly Report on Form 10-Q of Eastside Distilling, Inc.;
2.
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the
period covered by this report;
3.
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this
report;
4.
The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act
Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
(a)
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others
within those entities, particularly during the period in which this report is being prepared;
(b)
Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under
our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements
for external purposes in accordance with generally accepted accounting principles;
(c)
Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions
about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation;
and
(d)
Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s
most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected,
or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and
5.
The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial
reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing
the equivalent functions):
(a)
All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information;
and
(b)
Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s
internal control over financial reporting.
Date:
August 14, 2024
/s/
Geoffrey Gwin |
|
Geoffrey
Gwin |
|
Chief
Executive Officer and Chief Financial Officer |
|
Exhibit
32.1
CERTIFICATION
OF CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER
PURSUANT
TO 18 U.S.C. SECTION 1350
I,
Geoffrey Gwin, Chief Executive Officer and Chief Financial Officer, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant
to Section 906 of the Sarbanes-Oxley Act of 2002, that the Quarterly Report of Eastside Distilling, Inc. on Form 10-Q for the period
ended June 30, 2024 fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 and that information
contained in such Quarterly Report on Form 10-Q fairly presents, in all material respects, the financial condition and results of operations
of Eastside Distilling, Inc.
Date:
August 14, 2024
|
By: |
/s/
Geoffrey Gwin |
|
Name:
|
Geoffrey
Gwin |
|
Title: |
Chief
Executive Officer and Chief Financial Officer |
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v3.24.2.u1
Consolidated Balance Sheets - USD ($) $ in Thousands |
Jun. 30, 2024 |
Dec. 31, 2023 |
Current assets: |
|
|
Cash |
$ 420
|
$ 403
|
Trade receivables, net |
1,017
|
559
|
Inventories |
3,043
|
3,212
|
Prepaid expenses and other current assets |
467
|
363
|
Total current assets |
4,947
|
4,537
|
Property and equipment, net |
4,282
|
4,768
|
Right-of-use assets |
2,140
|
2,602
|
Intangible assets, net |
4,798
|
5,005
|
Other assets, net |
422
|
568
|
Total Assets |
16,589
|
17,480
|
Current liabilities: |
|
|
Accounts payable |
2,916
|
2,076
|
Accrued liabilities |
742
|
575
|
Deferred revenue |
51
|
88
|
Current portion of secured credit facilities, related party |
3,323
|
|
Current portion of secured credit facilities, net of debt issuance costs |
935
|
|
Current portion of notes payable |
8,117
|
486
|
Current portion of notes payable, related party |
92
|
92
|
Current portion of lease liabilities |
909
|
888
|
Other current liability, related party |
83
|
|
Total current liabilities |
17,168
|
4,205
|
Lease liabilities, net of current portion |
1,355
|
1,824
|
Secured credit facilities, related party |
|
2,700
|
Secured credit facilities, net of debt issuance costs |
|
342
|
Notes payable, net of current portion |
|
7,556
|
Total liabilities |
18,523
|
16,627
|
Commitments and contingencies (Note 13) |
|
|
Stockholders’ equity (deficit): |
|
|
Common stock, $0.0001 par value; 6,000,000 shares authorized as of June 30, 2024 and December 31, 2023; and 1,763,489 shares and 1,705,987 shares issued and outstanding as of June 30, 2024 and December 31, 2023, respectively |
|
|
Additional paid-in capital |
83,628
|
83,559
|
Accumulated deficit |
(85,562)
|
(82,706)
|
Total stockholders’ equity (deficit) |
(1,934)
|
853
|
Total Liabilities and Stockholders’ Equity (Deficit) |
16,589
|
17,480
|
Series B Preferred Stock [Member] |
|
|
Stockholders’ equity (deficit): |
|
|
Preferred stock, value |
|
|
Series C Preferred Stock [Member] |
|
|
Stockholders’ equity (deficit): |
|
|
Preferred stock, value |
|
|
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v3.24.2.u1
Consolidated Balance Sheets (Parenthetical) - $ / shares
|
Jun. 30, 2024 |
Dec. 31, 2023 |
Common stock, par value |
$ 0.0001
|
$ 0.0001
|
Common stock, shares authorized |
6,000,000
|
6,000,000
|
Common stock, shares issued |
1,763,489
|
1,705,987
|
Common stock, shares outstanding |
1,763,489
|
1,705,987
|
Series B Preferred Stock [Member] |
|
|
Preferred Stock, par value |
$ 0.0001
|
$ 0.0001
|
Preferred stock, shares authorized |
100,000,000
|
100,000,000
|
Preferred stock, shares issued |
2,500,000
|
2,500,000
|
Preferred stock, shares outstanding |
2,500,000
|
2,500,000
|
Series C Preferred Stock [Member] |
|
|
Preferred Stock, par value |
$ 0.0001
|
$ 0.0001
|
Preferred stock, shares authorized |
240,000
|
240,000
|
Preferred stock, shares issued |
200,000
|
200,000
|
Preferred stock, shares outstanding |
200,000
|
200,000
|
X |
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v3.24.2.u1
Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands |
3 Months Ended |
6 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Income Statement [Abstract] |
|
|
|
|
Sales |
$ 3,061
|
$ 2,757
|
$ 5,548
|
$ 5,636
|
Less customer programs and excise taxes |
109
|
96
|
185
|
122
|
Net sales |
2,952
|
2,661
|
5,363
|
5,514
|
Cost of sales |
2,799
|
2,635
|
5,024
|
4,847
|
Gross profit |
153
|
26
|
339
|
667
|
Operating expenses: |
|
|
|
|
Sales and marketing expenses |
262
|
369
|
513
|
880
|
General and administrative expenses |
1,152
|
1,194
|
2,257
|
2,558
|
Gain on disposal of property and equipment |
(79)
|
(135)
|
(199)
|
(129)
|
Total operating expenses |
1,335
|
1,428
|
2,571
|
3,309
|
Loss from operations |
(1,182)
|
(1,402)
|
(2,232)
|
(2,642)
|
Other income (expense), net |
|
|
|
|
Interest expense |
(308)
|
(326)
|
(556)
|
(655)
|
Other income |
2
|
85
|
7
|
56
|
Total other income (expense), net |
(306)
|
(241)
|
(549)
|
(599)
|
Loss before income taxes |
(1,488)
|
(1,643)
|
(2,781)
|
(3,241)
|
Provision for income taxes |
|
|
|
|
Net loss |
(1,488)
|
(1,643)
|
(2,781)
|
(3,241)
|
Preferred stock dividends |
(37)
|
(37)
|
(75)
|
(75)
|
Net loss attributable to common shareholders |
$ (1,525)
|
$ (1,680)
|
$ (2,856)
|
$ (3,316)
|
Basic net loss per common share |
$ (0.87)
|
$ (1.96)
|
$ (1.65)
|
$ (3.94)
|
Basic weighted average common shares outstanding |
1,745
|
856
|
1,726
|
841
|
X |
- DefinitionThe aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities.
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v3.24.2.u1
Consolidated Statements of Stockholders' Equity (Deficit) (Unaudited) - USD ($) $ in Thousands |
Preferred Stock [Member]
Series B Preferred Stock [Member]
|
Preferred Stock [Member]
Series C Preferred Stock [Member]
|
Common Stock [Member] |
Additional Paid-in Capital [Member] |
Retained Earnings [Member] |
Total |
Balance at Dec. 31, 2022 |
|
|
|
$ 73,505
|
$ (75,021)
|
$ (1,516)
|
Balance, shares at Dec. 31, 2022 |
2,500
|
|
810
|
|
|
|
Issuance of common stock for services by third parties |
|
|
|
83
|
|
83
|
Issuance of common stock for services by third parties, shares |
|
|
11
|
|
|
|
Issuance of common stock for services by employees |
|
|
|
60
|
|
60
|
Issuance of common stock for services by employees, shares |
|
|
12
|
|
|
|
Preferred stock dividends |
|
|
|
|
(38)
|
(38)
|
Net loss |
|
|
|
|
(1,598)
|
(1,598)
|
Balance at Mar. 31, 2023 |
|
|
|
73,648
|
(76,657)
|
(3,009)
|
Balance, shares at Mar. 31, 2023 |
2,500
|
|
833
|
|
|
|
Balance at Dec. 31, 2022 |
|
|
|
73,505
|
(75,021)
|
(1,516)
|
Balance, shares at Dec. 31, 2022 |
2,500
|
|
810
|
|
|
|
Net loss |
|
|
|
|
|
(3,241)
|
Balance at Jun. 30, 2023 |
|
|
|
74,299
|
(78,337)
|
(4,038)
|
Balance, shares at Jun. 30, 2023 |
2,500
|
|
968
|
|
|
|
Balance at Mar. 31, 2023 |
|
|
|
73,648
|
(76,657)
|
(3,009)
|
Balance, shares at Mar. 31, 2023 |
2,500
|
|
833
|
|
|
|
Issuance of common stock for services by third parties |
|
|
|
|
|
|
Issuance of common stock for services by third parties, shares |
|
|
|
|
|
|
Issuance of common stock for services by employees |
|
|
|
|
|
|
Issuance of common stock for services by employees, shares |
|
|
|
|
|
|
Preferred stock dividends |
|
|
|
|
(37)
|
(37)
|
Net loss |
|
|
|
|
(1,643)
|
(1,643)
|
Shares issued for cash |
|
|
|
651
|
|
651
|
Shares issued for cash, shares |
|
|
135
|
|
|
|
Balance at Jun. 30, 2023 |
|
|
|
74,299
|
(78,337)
|
(4,038)
|
Balance, shares at Jun. 30, 2023 |
2,500
|
|
968
|
|
|
|
Balance at Dec. 31, 2023 |
|
|
|
83,559
|
(82,706)
|
853
|
Balance, shares at Dec. 31, 2023 |
2,500
|
200
|
1,706
|
|
|
|
Issuance of common stock for services by third parties |
|
|
|
2
|
|
2
|
Issuance of common stock for services by third parties, shares |
|
|
2
|
|
|
|
Preferred stock dividends |
|
|
|
|
(38)
|
(38)
|
Net loss |
|
|
|
|
(1,293)
|
(1,293)
|
Balance at Mar. 31, 2024 |
|
|
|
83,561
|
(84,037)
|
(476)
|
Balance, shares at Mar. 31, 2024 |
2,500
|
200
|
1,708
|
|
|
|
Balance at Dec. 31, 2023 |
|
|
|
83,559
|
(82,706)
|
853
|
Balance, shares at Dec. 31, 2023 |
2,500
|
200
|
1,706
|
|
|
|
Net loss |
|
|
|
|
|
(2,781)
|
Balance at Jun. 30, 2024 |
|
|
|
83,628
|
(85,562)
|
(1,934)
|
Balance, shares at Jun. 30, 2024 |
|
200
|
1,763
|
|
|
|
Balance at Mar. 31, 2024 |
|
|
|
83,561
|
(84,037)
|
(476)
|
Balance, shares at Mar. 31, 2024 |
2,500
|
200
|
1,708
|
|
|
|
Issuance of common stock for services by third parties |
|
|
|
2
|
|
2
|
Issuance of common stock for services by third parties, shares |
|
|
2
|
|
|
|
Issuance of common stock for services by employees |
|
|
|
65
|
|
65
|
Issuance of common stock for services by employees, shares |
|
|
53
|
|
|
|
Preferred stock dividends |
|
|
|
|
(37)
|
(37)
|
Net loss |
|
|
|
|
(1,488)
|
(1,488)
|
Balance at Jun. 30, 2024 |
|
|
|
$ 83,628
|
$ (85,562)
|
$ (1,934)
|
Balance, shares at Jun. 30, 2024 |
|
200
|
1,763
|
|
|
|
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v3.24.2.u1
Consolidated Statements of Cash Flows (Unaudited) - USD ($)
|
3 Months Ended |
6 Months Ended |
12 Months Ended |
Jun. 30, 2024 |
Mar. 31, 2024 |
Jun. 30, 2023 |
Mar. 31, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Dec. 31, 2023 |
Cash Flows From Operating Activities: |
|
|
|
|
|
|
|
Net loss |
$ (1,488,000)
|
$ (1,293,000)
|
$ (1,643,000)
|
$ (1,598,000)
|
$ (2,781,000)
|
$ (3,241,000)
|
|
Adjustments to reconcile net loss to net cash used in operating activities |
|
|
|
|
|
|
|
Depreciation and amortization |
|
|
|
|
628,000
|
817,000
|
|
Bad debt expense |
|
|
|
|
(5,000)
|
9,000
|
|
Other income |
|
|
|
|
|
(25,000)
|
|
Gain on disposal of assets |
(79,000)
|
|
(135,000)
|
|
(199,000)
|
(129,000)
|
|
Inventory reserve |
|
|
|
|
(16,000)
|
(17,000)
|
|
Stock dividend payable |
|
|
|
|
(75,000)
|
(75,000)
|
|
Amortization of debt issuance costs |
|
|
|
|
97,000
|
|
|
Interest accrued to secured credit facilities |
|
|
|
|
18,000
|
158,000
|
|
Interest accrued to notes payable |
|
|
|
|
319,000
|
|
|
Payment of accrued interest on secured credit facilities |
|
|
|
|
|
(117,000)
|
|
Interest accrued to secured credit facilities, related party |
|
|
|
|
122,000
|
247,000
|
|
Payment of accrued interest on secured credit facilities, related party |
|
|
|
|
(81,000)
|
(243,000)
|
|
Issuance of common stock for services by third parties |
|
|
|
|
4,000
|
83,000
|
|
Issuance of common stock for services by employees |
|
|
|
|
65,000
|
60,000
|
|
Changes in operating assets and liabilities: |
|
|
|
|
|
|
|
Trade receivables, net |
|
|
|
|
(453,000)
|
50,000
|
|
Inventories |
|
|
|
|
185,000
|
848,000
|
|
Prepaid expenses and other assets |
|
|
|
|
210,000
|
(216,000)
|
|
Right-of-use assets |
|
|
|
|
462,000
|
497,000
|
|
Accounts payable |
|
|
|
|
600,000
|
637,000
|
|
Accrued liabilities |
|
|
|
|
167,000
|
(51,000)
|
|
Other liabilities, related party |
|
|
|
|
81,000
|
458,000
|
|
Deferred revenue |
|
|
|
|
(37,000)
|
136,000
|
|
Net lease liabilities |
|
|
|
|
(448,000)
|
(525,000)
|
|
Net cash used in operating activities |
|
|
|
|
(1,137,000)
|
(639,000)
|
|
Cash Flows From Investing Activities: |
|
|
|
|
|
|
|
Proceeds from sale of fixed assets |
|
|
|
|
97,000
|
146,000
|
|
Purchases of property and equipment |
|
|
|
|
(2,200)
|
(73,000)
|
|
Net cash provided by investing activities |
|
|
|
|
95,000
|
73,000
|
|
Cash Flows From Financing Activities: |
|
|
|
|
|
|
|
Proceeds from issuance of stock |
|
|
|
|
|
651,000
|
|
Proceeds from secured credit facilities |
|
|
|
|
1,100,000
|
31,000
|
|
Payments of debt issuance on secured credit facilities |
|
|
|
|
(41,000)
|
|
|
Net cash provided by financing activities |
|
|
|
|
1,059,000
|
682,000
|
|
Net increase in cash |
|
|
|
|
17,000
|
116,000
|
|
Cash at the beginning of the period |
|
$ 403,000
|
|
$ 723,000
|
403,000
|
723,000
|
$ 723,000
|
Cash at the end of the period |
$ 420,000
|
|
$ 839,000
|
|
420,000
|
839,000
|
$ 403,000
|
Supplemental Disclosure of Cash Flow Information |
|
|
|
|
|
|
|
Cash paid during the period for interest |
|
|
|
|
81,000
|
441,000
|
|
Cash paid for amounts included in measurement of lease liabilities |
|
|
|
|
249,000
|
687,000
|
|
Supplemental Disclosure of Non-Cash Financing Activity |
|
|
|
|
|
|
|
Exchange of assets for services |
|
|
|
|
|
42,000
|
|
Future proceeds related to installment sales of equipment |
|
|
|
|
$ 396,000
|
$ 128,000
|
|
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v3.24.2.u1
Description of Business
|
6 Months Ended |
Jun. 30, 2024 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
Description of Business |
1.
Description of Business
Eastside
Distilling (the “Company” or “Eastside Distilling”) was incorporated under the laws of Nevada in 2004 under the
name of Eurocan Holdings, Ltd. In December 2014, the Company changed its corporate name to Eastside Distilling, Inc. to reflect the acquisition
of Eastside Distilling, LLC. The Company manufactures, acquires, blends, bottles, imports, markets and sells a wide variety of alcoholic
beverages under recognized brands. The Company currently employs 49 people in the United States.
The
Company operates a beverage packaging and services business that operates in the beverage segment. During 2022, the Company made substantial
investments to expand its product offerings to include digital can printing in the Pacific Northwest (together Craft Canning + Printing,
“Craft C+P”). Craft C+P operates mobile filling lines and offers co-packing services with end-to-end production capabilities
in Portland, Oregon.
The
Company’s spirits’ brands span several alcoholic beverage categories, including whiskey, vodka, rum, and tequila. The Company
sells products on a wholesale basis to distributors in open states and through brokers in control states.
|
X |
- DefinitionThe entire disclosure for the nature of an entity's business, major products or services, principal markets including location, and the relative importance of its operations in each business and the basis for the determination, including but not limited to, assets, revenues, or earnings. For an entity that has not commenced principal operations, disclosures about the risks and uncertainties related to the activities in which the entity is currently engaged and an understanding of what those activities are being directed toward.
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v3.24.2.u1
Liquidity
|
6 Months Ended |
Jun. 30, 2024 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
Liquidity |
2.
Liquidity
The
Company’s primary capital requirements are for cash used in operating activities and the repayment of debt. Funds for the Company’s
cash and liquidity needs have historically not been generated from operations but rather from loans as well as from convertible debt
and equity financing. The Company has been dependent on raising capital from debt and equity financing to meet the Company’s operating
needs.
The
Company had an accumulated deficit of $85.6 million as of June 30, 2024, having incurred a net loss of $2.8 million during the six months
ended June 30, 2024.
The
Company reduced debt in 2023 through a debt for preferred equity swap. However, the Company’s ability to meet its ongoing operating
cash needs over the next 12 months depends on growing revenues and gross margins, and generating positive operating cash flow primarily
through increased sales, improved profit growth, and controlling expenses. In addition, the Company has been negotiating with creditors
to reduce the interest burden and improve cash flow. If the Company is unable to reach an agreement with creditors or obtain additional
financing, or additional financing is not available on acceptable terms, the Company may seek to sell assets, reduce operating expenses,
reduce or eliminate marketing initiatives, and take other measures that could impair its ability to be successful.
Although
the Company’s audited financial statements for the year ended December 31, 2023 were prepared under the assumption that it would
continue operations as a going concern, the report of its independent registered public accounting firm that accompanied the financial
statements for the year ended December 31, 2023 contained a going concern explanatory paragraph in which such firm expressed substantial
doubt about the Company’s ability to continue as a going concern, based on the financial statements at that time. If the Company
cannot continue as a going concern, its stockholders would likely lose most or all of their investment in it.
Eastside
Distilling, Inc. and Subsidiaries
Notes
to Consolidated Financial Statements
June
30, 2024
(Unaudited)
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v3.24.2.u1
Summary of Significant Accounting Policies
|
6 Months Ended |
Jun. 30, 2024 |
Accounting Policies [Abstract] |
|
Summary of Significant Accounting Policies |
3.
Summary of Significant Accounting Policies
Basis
of Presentation and Consolidation
The
accompanying unaudited consolidated financial statements for Eastside Distilling, Inc. and subsidiaries were prepared in accordance with
accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in
accordance with the rules and regulations of the Securities and Exchange Commission (the “SEC”). Certain information and
footnote disclosures normally included in financial statements in accordance with GAAP have been condensed or eliminated as permitted
under the SEC’s rules and regulations. In management’s opinion, the unaudited consolidated financial statements include all
material adjustments, all of which are of a normal and recurring nature, necessary to present fairly the Company’s financial position
as of June 30, 2024, its operating results for the three and six months ended June 30, 2024 and 2023 and its cash flows for the six months
ended June 30, 2024 and 2023. The unaudited consolidated financial statements should be read in conjunction with the audited consolidated
financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023. Interim results
are not necessarily indicative of the results that may be expected for an entire fiscal year. The consolidated financial statements include
the accounts of Eastside Distilling, Inc.’s wholly-owned subsidiaries, including Craft Canning + Bottling, LLC (doing business
as Craft Canning + Printing) and its wholly-owned subsidiary Galactic Unicorn Packaging, LLC (the Company’s acquired fixed co-packing
assets). All intercompany balances and transactions have been eliminated on consolidation.
Use
of Estimates
The
preparation of financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the
reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Revenue
Recognition
Net
sales include product sales, less excise taxes and customer programs and incentives. The Company recognizes revenue by applying the following
steps in accordance with Accounting Standards Codification (“ASC”) Topic 606 – Revenue from Contracts with Customers:
(1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price;
(4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation
is satisfied.
The
Company recognizes spirits sales when merchandise is shipped from a warehouse directly to wholesale customers (except in the case of
a consignment sale). For consignment sales, which include sales to the Oregon Liquor Control Commission, the Company recognizes sales
upon the consignee’s shipment to the customer. Postage and handling charges billed to customers are also recognized as sales upon
shipment of the related merchandise. Shipping terms are generally FOB shipping point, and title passes to the customer at the time and
place of shipment or purchase by customers at a retail location. For consignment sales, title passes to the consignee concurrent with
the consignee’s shipment to the customer. The customer has no cancellation privileges after shipment or upon purchase at retail
locations, other than customary rights of return.
In
the Craft C+P segment, sales are recognized when printed cans are delivered or when mobile filling services are performed.
Customer
Programs
Customer
programs, which include customer promotional discount programs, are a common practice in the alcoholic beverage industry. The Company
reimburses wholesalers for an agreed amount to promote sales of products and to maintain competitive pricing. Amounts paid in connection
with customer programs are recorded as reductions to net sales in accordance with ASC 606 - Revenue from Contracts with Customers.
Amounts recorded in customer programs totaled $0.1 million for both the six months ended June 30, 2024 and 2023.
Eastside
Distilling, Inc. and Subsidiaries
Notes
to Consolidated Financial Statements
June
30, 2024
(Unaudited)
Excise
Taxes
The
Company is responsible for compliance with the Alcohol and Tobacco Tax and Trade Bureau (“TTB”) regulations, which includes
making timely and accurate excise tax payments. The Company is subject to periodic compliance audits by the TTB. Individual states also
impose excise taxes on alcoholic beverages in varying amounts. The Company calculates its excise tax expense based upon units produced
and on its understanding of the applicable excise tax laws. Excise taxes totaled $0.1 million for both the six months ended June 30,
2024 and 2023.
Cost
of Sales
Cost
of sales consists of all direct costs related to both spirits and canning for service, labor, overhead, packaging, and in-bound freight
charges. Raw materials account for the largest portion of the cost of sales, followed by packaging and production costs.
Sales
and Marketing Expenses
Sales
and marketing expenses consist of sponsorships, agency fees, digital media, salary and benefit expenses, travel and entertainment expenses.
Sales and marketing costs are expensed as incurred. Advertising expenses totaled $44,482 and $0.1 million for the six months ended June
30, 2024 and 2023, respectively.
General
and Administrative Expenses
General
and administrative expenses consist of salary and benefit expenses, travel and entertainment expenses for executive and administrative
staff, rent and utilities, professional fees, insurance, and amortization and depreciation expense. General and administrative costs
are expensed as incurred.
Stock-Based
Compensation
The
Company recognizes as compensation expense all stock-based awards issued to employees. The compensation cost is measured based on the
grant-date fair value of the related stock-based awards and is recognized over the service period of stock-based awards, which is generally
the same as the vesting period. The fair value of stock options is determined using the Black-Scholes valuation model, which estimates
the fair value of each award on the date of grant based on a variety of assumptions including expected stock price volatility, expected
terms of the awards, risk-free interest rate, and dividend rates, if applicable. Stock-based awards issued to nonemployees are recorded
at fair value on the measurement date and are subject to periodic market adjustments at the end of each reporting period and as the underlying
stock-based awards vest.
Concentrations
Financial
instruments that potentially subject the Company to concentrations of credit risk consist principally of trade receivables. As of June
30, 2024, one customer represented 10% of trade receivables. As of December 31, 2023, one distributor represented 1% of trade receivables.
Sales to one distributor accounted for 16% of consolidated sales for the six months ended June 30, 2024. Sales to one distributor and
one wholesale customer accounted for 27% of consolidated sales for the six months ended June 30, 2023.
Fair
Value Measurements
GAAP
defines fair value, establishes a framework for measuring fair value, and requires certain disclosures about fair value measurements.
GAAP permits an entity to choose to measure many financial instruments and certain other items at fair value and contains financial statement
presentation and disclosure requirements for assets and liabilities for which the fair value option is elected. As of June 30, 2024 and
December 31, 2023, management has not elected to report any of the Company’s assets or liabilities at fair value under the “fair
value option” provided by GAAP.
Eastside
Distilling, Inc. and Subsidiaries
Notes
to Consolidated Financial Statements
June
30, 2024
(Unaudited)
The
hierarchy of fair value valuation techniques under GAAP provides for three levels: Level 1 provides the most reliable measure of fair
value, whereas Level 3, if applicable, generally would require significant management judgment. The three levels for categorizing assets
and liabilities under GAAP’s fair value measurement requirements are as follows:
|
Level
1: |
Fair
value of the asset or liability is determined using cash or unadjusted quoted prices in active markets for identical assets or liabilities. |
|
|
|
|
Level
2: |
Fair
value of the asset or liability is determined using inputs other than quoted prices that are observable for the applicable asset
or liability, either directly or indirectly, such as quoted prices for similar (as opposed to identical) assets or liabilities in
active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. |
|
|
|
|
Level
3: |
Fair
value of the asset or liability is determined using unobservable inputs that are significant to the fair value measurement and reflect
management’s own assumptions regarding the applicable asset or liability. |
None
of the Company’s assets or liabilities were measured at fair value as of June 30, 2024 or December 31, 2023. However, GAAP requires
the disclosure of fair value information about financial instruments that are not measured at fair value. Financial instruments consist
principally of trade receivables, accounts payable, accrued liabilities, notes payable, and the secured credit facilities. The estimated
fair value of trade receivables, accounts payable, and accrued liabilities approximate their carrying value due to the short period of
time to their maturities. As of June 30, 2024 and December 31, 2023, the principal amounts of the Company’s notes approximate fair
value.
Items
Measured at Fair Value on a Nonrecurring Basis
Certain
assets and liabilities acquired in a business acquisition are valued at fair value at the date of acquisition due to having indefinite
lives. The Company, on an annual basis, tests the indefinite life assets for impairment. If an indefinite life asset is found to be impaired,
then the Company will estimate its useful life and amortize the asset over the remainder of its useful life.
Inventories
Inventories
primarily consist of bulk and bottled liquor and raw materials and are stated at the lower of cost or market. Cost is determined using
an average costing methodology, which approximates cost under the first-in, first-out (“FIFO”) method. A portion of the Company’s
finished goods inventory is held by certain independent distributors on consignment until it is sold to a third party. The Company regularly
monitors inventory quantities on hand and records write-downs for excess and obsolete inventories based primarily on the Company’s
estimated forecast of product demand and production requirements. Such write-downs establish a new cost basis of accounting for the related
inventory.
Property
and Equipment
Property
and equipment is stated at cost less accumulated depreciation and amortization. Depreciation is computed using the straight-line method
over the estimated useful lives of the assets, ranging from three to 12.5 years. Amortization of leasehold improvements is computed using
the straight-line method over the life of the lease or the useful lives of the assets, whichever is shorter. The cost and related accumulated
depreciation and amortization of property and equipment sold or otherwise disposed of are removed from the accounts and any gain or loss
is reported as current period income or expense. The costs of repairs and maintenance are expensed as incurred.
Intangible
Assets / Goodwill
The
Company accounts for certain intangible assets at cost. Management reviews these intangible assets for probable impairment whenever events
or circumstances indicate that the carrying amount of such assets may not be recoverable. If there is an indication of impairment, management
would prepare an estimate of future cash flows (undiscounted and without interest charges) expected to result from the use of the asset
and its eventual disposition. If these estimated cash flows were less than the carrying amount, an impairment loss would be recognized
to write down the asset to its estimated fair value.
Eastside
Distilling, Inc. and Subsidiaries
Notes
to Consolidated Financial Statements
June
30, 2024
(Unaudited)
Long-lived
Assets
The
Company accounts for long-lived assets, including certain intangible assets, at amortized cost. Management reviews long-lived assets
for probable impairment whenever events or circumstances indicate that the carrying amount of such assets may not be recoverable. If
there is an indication of impairment, management would prepare an estimate of future cash flows (undiscounted and without interest charges)
expected to result from the use of the asset and its eventual disposition. If these estimated cash flows were less than the carrying
amount of the asset, an impairment loss would be recognized to write down the asset to its estimated fair value.
Comprehensive
Income
The
Company did not have any other comprehensive income items in either the six months ended June 30, 2024 or 2023.
Accounts
Receivable Factoring Program
The
Company had two accounts receivable factoring programs: one for its spirits customers (the “spirits program”) that had a
zero balance as of June 30, 2024 and another for its co-packing customers (the “co-packing program”) that terminated in August
2023. Under the programs, the Company had the option to sell certain customer account receivables in advance of payment for 75% (spirits
program) or 85% (co-packing program) of the amount due. When the customer remits payment, the Company receives the remaining balance.
For the spirits program, interest is charged on the advanced 75% payment at a rate of 2.4% for the first 30 days plus 1.44% for each
additional ten-day period. For the co-packing program, interest was charged against the greater of $0.5 million or the total funds advanced
at a rate of 1% plus the prime rate published in the Wall Street Journal. Under the terms of both agreements, the factoring provider
had full recourse against the Company should the customer fail to pay the invoice. In accordance with ASC Topic 860 – Transfers
and Servicing, the Company has concluded that these agreements have met all three conditions identified in ASC Topic 860-10-40-5
(a) – (c) and have accounted for this activity as a sale. Given the quality of the factored accounts, the Company had not recognized
a recourse obligation. In certain limited instances, the Company may provide collection services on the factored accounts but did not
receive any fees for acting as the collection agent, and as such, the Company had not recognized a service obligation asset or liability.
The Company factored $0.7 million of invoices and incurred $20,821 in fees associated with the factoring programs during the six months
ended June 30, 2023.
Recently
Issued Accounting Pronouncements
In
November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures (“ASU
2023-07”). ASU 2023-07 seeks to improve disclosures about a public entity’s reportable segments and add disclosures
around a reportable segment’s expenses. The updated guidance is effective for the Company for annual periods beginning January
1, 2024, and interim periods within fiscal years beginning January 1, 2025. The Company does not expect the adoption of this ASU to have
a material impact on its financial statements and disclosures.
In
December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”).
ASU 2023-09 seeks to improve transparency in income tax disclosures by requiring consistent categories and greater disaggregation
of information in the rate reconciliation and income taxes paid disclosures. The updated guidance is effective for the Company on January
1, 2025. The Company does not expect the adoption of ASU 2023-09 to have a material impact on its financial statements and disclosures.
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v3.24.2.u1
Business Segment Information
|
6 Months Ended |
Jun. 30, 2024 |
Segment Reporting [Abstract] |
|
Business Segment Information |
4.
Business Segment Information
The
Company’s internal management financial reporting consists of Craft C+P, Eastside spirits and corporate. Craft C+P offers digital
can printing and co-packing services in Portland, Oregon, allowing it to offer end-to-end production capabilities. Craft C+P operates
multiple mobile lines in Oregon. The spirits brands span several alcoholic beverage categories, including whiskey, vodka, rum, and tequila
and are sold on a wholesale basis to distributors in open states, and to brokers in control states. The Company’s principal area
of operation is in the U.S. It has one spirits’ customer that represents 16% of its revenue. Corporate consists of key executive
and accounting personnel and corporate expenses such as public company and board costs, as well as interest on debt.
Eastside
Distilling, Inc. and Subsidiaries
Notes
to Consolidated Financial Statements
June
30, 2024
(Unaudited)
The
measure of profitability reviewed are condensed statements of operations and gross margins. These business segments reflect how operations
are managed, operating performance is evaluated and the structure of internal financial reporting. Total asset information by segment
is not provided to, or reviewed by, the chief operating decision maker (“CODM”) as it is not used to make strategic decisions,
allocate resources or assess performance. The accounting policies of the segments are the same as those described for the Company in
the Summary of Significant Accounting Policies in Note 3.
Segment
information was as follows for the six months ended June 30:
Schedule of Segment Information
(Dollars in thousands) | |
2024 | | |
2023 | |
Craft C+P | |
| | | |
| | |
Sales | |
$ | 4,225 | | |
$ | 3,405 | |
Net sales | |
| 4,146 | | |
| 3,381 | |
Cost of sales | |
| 4,108 | | |
| 3,545 | |
Gross profit | |
| 38 | | |
| (164 | ) |
Total operating expenses | |
| 1,376 | | |
| 1,314 | |
Net loss | |
| (1,335 | ) | |
| (1,462 | ) |
Gross margin | |
| 1 | % | |
| -5 | % |
| |
| | | |
| | |
Interest expense | |
$ | - | | |
$ | 8 | |
Depreciation and amortization | |
| 560 | | |
| 740 | |
Significant noncash items: | |
| | | |
| | |
(Gain) loss on disposal of property and equipment | |
| (199 | ) | |
| (132 | ) |
| |
| | | |
| | |
Spirits | |
| | | |
| | |
Sales | |
$ | 1,323 | | |
$ | 2,231 | |
Net sales | |
| 1,217 | | |
| 2,133 | |
Cost of sales | |
| 916 | | |
| 1,302 | |
Gross profit | |
| 301 | | |
| 831 | |
Total operating expenses | |
| 481 | | |
| 880 | |
Net income (loss) | |
| (176 | ) | |
| (17 | ) |
Gross margin | |
| 25 | % | |
| 39 | % |
| |
| | | |
| | |
Depreciation and amortization | |
$ | 68 | | |
$ | 77 | |
| |
| | | |
| | |
Corporate | |
| | | |
| | |
Total operating expenses | |
$ | 714 | | |
$ | 1,115 | |
Net loss | |
| (1,270 | ) | |
| (1,762 | ) |
Net Income (loss) | |
| (1,270 | ) | |
| (1,762 | ) |
| |
| | | |
| | |
| |
| | | |
| | |
Interest expense | |
$ | 556 | | |
$ | 647 | |
Significant noncash items: | |
| | | |
| | |
Stock compensation | |
| 76 | | |
| 166 | |
|
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Inventories
|
6 Months Ended |
Jun. 30, 2024 |
Inventory Disclosure [Abstract] |
|
Inventories |
5.
Inventories
Inventories
consisted of the following:
Schedule
of Inventories
(Dollars in thousands) | |
June 30, 2024 | | |
December 31, 2023 | |
Raw materials | |
$ | 2,034 | | |
$ | 2,253 | |
Finished goods | |
| 1,009 | | |
| 959 | |
Total inventories | |
$ | 3,043 | | |
$ | 3,212 | |
Eastside
Distilling, Inc. and Subsidiaries
Notes
to Consolidated Financial Statements
June
30, 2024
(Unaudited)
|
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v3.24.2.u1
Prepaid Expenses and Other Current Assets
|
6 Months Ended |
Jun. 30, 2024 |
Prepaid Expenses And Other Current Assets |
|
Prepaid Expenses and Other Current Assets |
6.
Prepaid Expenses and Other Current Assets
Prepaid
expenses and other current assets consisted of the following:
Schedule of
Prepaid Expenses and Other Current Assets
(Dollars in thousands) | |
June 30, 2024 | | |
December 31, 2023 | |
Prepayment of inventory | |
$ | 51 | | |
$ | 52 | |
Future proceeds related to installment sales of equipment | |
| 233 | | |
| 89 | |
Other | |
| 183 | | |
| 222 | |
Total prepaid expenses and other current assets | |
$ | 467 | | |
$ | 363 | |
|
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v3.24.2.u1
Property and Equipment
|
6 Months Ended |
Jun. 30, 2024 |
Property, Plant and Equipment [Abstract] |
|
Property and Equipment |
7.
Property and Equipment
Property
and equipment consisted of the following:
Schedule of Property and Equipment
(Dollars in thousands) | |
June 30, 2024 | | |
December 31, 2023 | | |
Useful Life (in years) |
Furniture and fixtures | |
$ | 2,933 | | |
$ | 3,410 | | |
3.0 - 7.0 |
Digital can printer | |
| 3,649 | | |
| 3,649 | | |
12.5 |
Support of digital can printer | |
| 695 | | |
| 695 | | |
7.0 |
Leasehold improvements | |
| 1,529 | | |
| 1,529 | | |
3.5 - 5.0 |
Vehicles | |
| 156 | | |
| 156 | | |
5.0 |
Total cost | |
| 8,962 | | |
| 9,439 | | |
|
Less accumulated depreciation | |
| (4,680 | ) | |
| (4,671 | ) | |
|
Total property and equipment, net | |
$ | 4,282 | | |
$ | 4,768 | | |
|
Purchases
of property and equipment for the six months ended June 30, 2024 and 2023 were $2,200 and $0.1 million, respectively. Depreciation expense
totaled $0.4 million and $0.6 million for the six months ended June 30, 2024 and 2023, respectively.
During
the six months ended June 30, 2024, the Company disposed of fixed assets for proceeds of $0.1 million, including future proceeds of installment
sales of $0.4 million, with a net book value of $0.1 million resulting in a gain of $0.2 million. During the six months ended June 30,
2023, the Company disposed of fixed assets for proceeds of $0.3 million, including future proceeds of installment sales of $0.1 million,
with a net book value of $0.2 million resulting in a gain of $0.1 million.
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- DefinitionThe entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.
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v3.24.2.u1
Intangible Assets
|
6 Months Ended |
Jun. 30, 2024 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
Intangible Assets |
8.
Intangible Assets
Intangible
assets consisted of the following:
Schedule
of Intangible Assets
(Dollars in thousands) | |
June 30, 2024 | | |
December 31, 2023 | |
Permits and licenses | |
$ | 25 | | |
$ | 25 | |
Azuñia brand | |
| 4,153 | | |
| 4,153 | |
Total intangible assets | |
| 4,153 | | |
| 4,153 | |
Customer lists | |
| 2,895 | | |
| 2,895 | |
Total intangible assets | |
| 7,073 | | |
| 7,073 | |
Less accumulated amortization | |
| (2,275 | ) | |
| (2,068 | ) |
Intangible assets, net | |
$ | 4,798 | | |
$ | 5,005 | |
The
customer list is being amortized over a seven-year life. Amortization expense totaled $0.2 million for both the six months ended June
30, 2024 and 2023.
The
permits and licenses and the Azuñia brand have all been determined to have an indefinite life and will not be amortized. The Company,
on an annual basis, tests the indefinite life assets for impairment. If the carrying value of an indefinite life asset is found to be
impaired, then the Company will record an impairment loss and reduce the carrying value of the asset. As of December 31, 2023, the Company
determined that the Azuñia assets were impaired and recorded an impairment cost of $0.4 million. No further impairment charge
was recorded during the six months ended June 30, 2024.
Eastside
Distilling, Inc. and Subsidiaries
Notes
to Consolidated Financial Statements
June
30, 2024
(Unaudited)
|
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v3.24.2.u1
Other Assets
|
6 Months Ended |
Jun. 30, 2024 |
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] |
|
Other Assets |
9.
Other Assets
Other
assets consisted of the following:
Schedule
of Other Assets
(Dollars in thousands) | |
June 30, 2024 | | |
December 31, 2023 | |
Product branding | |
$ | 396 | | |
$ | 396 | |
Deposits | |
| 235 | | |
| 240 | |
Future proceeds related to installment sales of equipment | |
| 162 | | |
| 276 | |
Total other assets | |
| 793 | | |
| 912 | |
Less accumulated amortization | |
| (371 | ) | |
| (344 | ) |
Other assets, net | |
$ | 422 | | |
$ | 568 | |
As
of June 30, 2024, the Company had $0.4 million of capitalized costs related to services provided for the rebranding of its existing product
line. This amount is being amortized over a seven-year life.
Amortization
expense totaled $27,500 and $28,571 for the six months ended June 30, 2024 and 2023, respectively.
The
deposits represent office lease deposits.
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v3.24.2.u1
Leases
|
6 Months Ended |
Jun. 30, 2024 |
Lessee Disclosure [Abstract] |
|
Leases |
10.
Leases
The
Company has various lease agreements in place for facilities, equipment and vehicles. Terms of these leases include, in some instances,
scheduled rent increases, renewals, purchase options and maintenance costs, and vary by lease. These lease obligations expire at various
dates through 2027. The Company determines if an arrangement is a lease at inception. As the rate implicit in each lease is not readily
determinable, the Company uses its incremental borrowing rate based on information available at commencement to determine the present
value of the lease payments. Right-of-use assets and lease liabilities are recognized at commencement date based on the present value
of lease payments over the lease term. Leases with an initial term of 12 months or less (“short-term leases”) are not recorded
on the balance sheet and are recognized on a straight-line basis over the lease term. As of June 30, 2024, the amount of right-of-use
assets and lease liabilities were $2.1 million and $2.3 million, respectively. Aggregate lease expense for the six months ended June
30, 2024 was $0.4 million, consisting of $0.5 million in operating lease expense for lease liabilities and $0.1 million in short-term
lease cost.
Maturities
of lease liabilities as of June 30, 2024 were as follows:
Schedule
of Maturities of Operating Lease Liabilities
(Dollars in thousands) | |
Operating Leases | | |
Weighted- Average Remaining Term in Years | |
2024 | |
$ | 499 | | |
| | |
2025 | |
| 1,020 | | |
| | |
2026 | |
| 808 | | |
| | |
2027 | |
| 135 | | |
| | |
2028 | |
| - | | |
| | |
Thereafter | |
| - | | |
| | |
Total lease payments | |
| 2,462 | | |
| | |
Less imputed interest (based on 6.6% weighted-average discount rate) | |
| (198 | ) | |
| | |
Present value of lease liability | |
$ | 2,264 | | |
| 2.33 | |
Eastside
Distilling, Inc. and Subsidiaries
Notes
to Consolidated Financial Statements
June
30, 2024
(Unaudited)
|
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v3.24.2.u1
Notes Payable
|
6 Months Ended |
Jun. 30, 2024 |
Debt Disclosure [Abstract] |
|
Notes Payable |
11.
Notes Payable
Notes
payable consisted of the following:
Schedule
of Notes Payable
(Dollars in thousands) | |
June 30, 2024 | | |
December 31, 2023 | |
| |
$ | 486 | | |
$ | 486 | |
Promissory notes payable bearing interest of 6.0%. The notes have a 36-month term with maturity in April 2024. Accrued interest is paid in accordance with a monthly amortization schedule. | |
$ | 486 | | |
$ | 486 | |
Amended and restated promissory notes payable bearing interest of 8.0%. The notes mature in March 2025. Accrued interest is paid in accordance with an amortization schedule. | |
| 7,631 | | |
| 7,556 | |
Total notes payable | |
| 8,117 | | |
| 8,042 | |
Less current portion | |
| (8,117 | ) | |
| (486 | ) |
Long-term portion of notes payable | |
$ | - | | |
$ | 7,556 | |
The
Company paid $0.1 million
in interest on notes for the six months ended June 30, 2024 and 2023.
Maturities
on notes payable as of June 30, 2024 were as follows:
Schedule
of Maturities on Notes payable
(Dollars in thousands) | |
| |
2024 | |
$ | 486 | |
2025 | |
| 7,631 | |
2026 | |
| - | |
2027 | |
| - | |
2028 | |
| - | |
Thereafter | |
| - | |
Total | |
$ | 8,117 | |
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v3.24.2.u1
Secured Credit Facilities
|
6 Months Ended |
Jun. 30, 2024 |
Secured Credit Facilities |
|
Secured Credit Facilities |
12.
Secured Credit Facilities
Note
Purchase Agreement
On
October 7, 2022, the Company entered into a Note Purchase Agreement dated as of October 6, 2022 with Aegis Security Insurance Company
(“Aegis”). Pursuant to the Note Purchase Agreement, Aegis purchased from the Company a secured promissory note in the principal
amount of $4.5 million (the “Aegis Note”). Aegis paid for the Aegis Note by paying $3.3 million to TQLA to fully satisfy
a secured line of credit promissory note that the Company issued to TQLA on March 21, 2022; and the remaining $1.2 million was paid in
cash to the Company. The Aegis Note bears interest at 9.25% per annum, payable every three months. The principal amount of the Aegis
Note will be payable on March 31, 2025. The Company pledged substantially all of its assets to secure its obligations to Aegis under
the Aegis Note.
On
September 29, 2023, the Company entered into a Debt Satisfaction Agreement with Aegis and other creditors, pursuant to which the Aegis
Note was amended and restated. See: Note 15, Stockholders Equity – Debt Satisfaction Agreement. Principal and interest of
$1.9 million were exchanged for equity issued to a special purpose vehicle, The B.A.D. Company, LLC (the “SPV”),
in which Aegis holds a 29% interest. As of June 30, 2024, the principal balance of the Aegis Note was $2.6 million and interest expense
accrued was $0.1 million.
6%
Secured Convertible Promissory Notes
On
April 19, 2021, the Company entered into a securities purchase agreement (“Purchase Agreement”) with accredited investors
(“Subscribers”) for their purchase of up to $3.3 million of principal amount of 6% secured convertible promissory notes of
the Company (“Note” or “Notes”), which notes are convertible into shares (“Conversion Shares”) of
the Company’s common stock, par value $0.0001 per share pursuant to the terms and conditions set forth in the Notes with an initial
conversion price of $44.00. In connection with the purchase of such Notes, each Subscriber received a warrant (“Existing Warrant”),
to purchase a number of shares of common stock (“Warrant Shares”) equal to 60% of the principal amount of any Note issued
to such Subscriber divided by the conversion price of the Note issued to such Subscriber, at an exercise price equal to $52.00. In connection
with the Purchase Agreement, the Company entered into a Security Agreement under which it granted the Subscribers a security interest
in certain assets of the Company (the “Security Agreement”) and a Registration Rights Agreement under which the Company agreed
to register for resale the Conversion Shares and the Warrant Shares. Concurrently therewith, the Company and the investors closed $3.3
million of the private offering.
Eastside
Distilling, Inc. and Subsidiaries
Notes
to Consolidated Financial Statements
June
30, 2024
(Unaudited)
Roth
Capital, LLC acted as placement agent in the private offering, and the Company paid the Placement Agent a cash fee of five percent (5%)
of the gross proceeds therefrom. The Company received $3.1 million in net proceeds from the closing, after deducting the fee payable
to the Placement Agent and the legal fees of the Subscribers in connection with the transaction. The Company used the proceeds to repay
prior outstanding notes payable and for working capital and general corporate purposes.
Interest
on the Notes accrued at a rate of 6% per annum and was payable either in cash or in shares of the Company’s common stock at the
conversion price in the Note on each of the six and twelve month anniversaries of the issuance date and on the maturity date of October
18, 2022.
All
amounts due under the Notes are convertible at any time after the issuance date, in whole or in part (subject to rounding for fractional
shares), at the option of the holders into the Company’s common stock at a fixed conversion price, which is subject to adjustment
as summarized below. The Notes were initially convertible into the Company’s common stock at an initial fixed conversion price
of $44.00 per share. This conversion price is subject to adjustment for stock splits, combinations, or similar events, among other adjustments.
On April 1, 2022, the Company and the holders agreed to a reduction of the conversion price of the 6% secured convertible promissory
notes to $26.00 per share in connection with the Company’s issuance of a common stock purchase warrant to TQLA covering its loan
amount of $3.5 million with a common stock value of $24.00 per share.
The
Notes contain customary triggering events including but not limited to: (i) failure to make payments when due under the Notes; and (ii)
bankruptcy or insolvency of the Company. If a triggering event occurs, each holder may require the Company to redeem all or any portion
of the Notes (including all accrued and unpaid interest thereon), in cash.
The
Notes are secured by a subordinated security interest in the Company’s assets pursuant to the terms of a Security Agreement entered
into between the Company and the Subscribers.
On
October 13, 2022, the Company entered into an Amendment Agreement with the holders of the 6% Secured Convertible Promissory Notes. The
Amendment Agreement changed the Maturity Date of the Notes from October 18, 2022 to November 18, 2022. In consideration of the extension,
the Company issued 4,808 shares of its common stock to each of the Subscribers.
On
September 29, 2023, the Company entered into a Debt Satisfaction Agreement with the Subscribers and other creditors, pursuant to which
the Maturity Date of the Notes was extended from November 18, 2022 to March 31, 2025 and interest accrues at 9% per annum. See: Note
15, Stockholders Equity – Debt Satisfaction Agreement. Principal and interest on the Notes of $3.3 million was exchanged for
equity issued to the SPV, in which the Subscribers held a 50% ownership interest, and the Notes were then amended and restated. As of
June 30, 2024, the principal balance was $0.4 million and interest expense accrued was $27,451.
2024
Secured Notes
On
May 15, 2024, the Company entered into a Loan Agreement with the SPV, Aegis, Bigger Capital Fund, LP (“Bigger”), District
2 Capital Fund, LP (“District 2”), and LDI Investments, LLC (“LDI”).
Pursuant
to the Loan Agreement, Bigger, District 2 and LDI purchased from the Company for $1.1 million cash promissory notes in the aggregate
principal amount of $1.1 million (the “2024 Secured Notes”). The 2024 Secured Notes may be satisfied by payment of 110% of
principal on or before November 29, 2024, by payment of 130% of principal on or before March 30, 2025 or by payment of 140% of principal
on March 31, 2025.
Eastside
Distilling, Inc. and Subsidiaries
Notes
to Consolidated Financial Statements
June
30, 2024
(Unaudited)
With
each 2024 Secured Note, the Company issued Warrants to purchase a share of the Company’s common stock for $5.00 exercisable for
five years after December 2, 2024 if on November 29, 2024 the 2024 Secured Note issued to the Warrant-holder remains unsatisfied. LDI
received a Warrant to purchase 598,021 shares and each of Bigger and District 2 received a Warrant to purchase 299,011 shares.
The
Loan Agreement provides that if the 2024 Secured Notes have not been satisfied by November 29, 2024, then until March 31, 2025 each of
the Subscribers will have the right to purchase a “Kicker Note” in the amount of $0.5 million for LDI or $0.3 million for
each of Bigger and District 2 by surrendering debt or equity instruments specified in the Loan Agreement. The Kicker Notes will not bear
interest, and may be satisfied by payment of their principal amounts on or before March 31, 2026.
The
Company’s obligations under the 2024 Secured Notes and the Kicker Notes (collectively, the “2024 Notes”) are secured
by the Company’s pledge of its assets, subject to certain specified exceptions. In connection with the Loan Agreement, the Company,
Aegis, Bigger and District 2 amended and restated the Intercreditor Agreement they had executed on September 29, 2023. In the Amended
and Restated Intercreditor Agreement, Aegis, Bigger and District 2 subordinate their liens on any barrels of spirits owned by the Company,
and the parties agree that the net proceeds of any sale of barrels will be paid to the Subscribers in satisfaction of the 2024 Notes.
Commencing when all barrels have been sold, the lien of the Subscribers under the 2024 Notes will become pari passu with the senior lien
on the remaining collateral.
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v3.24.2.u1
Commitments and Contingencies
|
6 Months Ended |
Jun. 30, 2024 |
Commitments and Contingencies Disclosure [Abstract] |
|
Commitments and Contingencies |
13.
Commitments and Contingencies
Legal
Matters
On
March 1, 2023, Sandstrom Partners, Inc. filed a complaint in the Circuit Court of the State of Oregon for the County of Multnomah alleging
the Company failed to pay for its services pursuant to an agreement entered into on October 16, 2019. The complaint seeks damages of
$285,000, plus a judicial declaration, due to the Company’s failure to pay for the services. The Company believes that it paid
for services rendered and, if any balance is outstanding, it is minimal. The Company intends to defend the case vigorously.
On
December 15, 2020, Grover Wickersham filed a complaint in the United States District Court for the District of Oregon against the Company.
Mr. Wickersham, the former CEO and Chairman of the Board of the Company, has asserted causes of action for fraud in the inducement, breach
of contract, breach of the implied covenant of good faith and fair dealing, defamation, interference with economic advantage, elder financial
abuse, and dissemination of false and misleading proxy materials. During June 2024, this case was settled.
The
Company is not currently subject to any other material legal proceedings; however, it could be subject to legal proceedings and claims
from time to time in the ordinary course of its business, or legal proceedings it considered immaterial may in the future become material.
Regardless of the outcome, litigation can, among other things, be time consuming and expensive to resolve, and can divert management
resources.
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v3.24.2.u1
Net Income (Loss) per Common Share
|
6 Months Ended |
Jun. 30, 2024 |
Earnings Per Share [Abstract] |
|
Net Income (Loss) per Common Share |
14.
Net Income (Loss) per Common Share
Basic
income (loss) per common share is computed by dividing net income (loss) by the weighted average number of common shares outstanding
during the period, without considering any dilutive items. Potentially dilutive securities consist of the incremental common stock issuable
upon exercise of stock options, convertible notes and warrants. Potentially dilutive securities are excluded from the computation if
their effect is anti-dilutive. There were no anti-dilutive common shares included in the calculation of income (loss) per common share
as of June 30, 2024 and 2023.
Eastside
Distilling, Inc. and Subsidiaries
Notes
to Consolidated Financial Statements
June
30, 2024
(Unaudited)
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v3.24.2.u1
Stockholders’ Equity
|
6 Months Ended |
Jun. 30, 2024 |
Equity [Abstract] |
|
Stockholders’ Equity |
15.
Stockholders’ Equity
Debt
Satisfaction Agreement
On
September 29, 2023, the Company entered into a Debt Satisfaction Agreement (the “DSA”) with the SPV, Aegis, Bigger, District
2, LDI and TQLA, LLC. The SPV is a special purpose vehicle whose equity is shared 50% by Bigger and District 2 and 50% by Aegis and LDI.
Pursuant
to the DSA, on September 29, 2023, the Company issued to the SPV 296,722 shares of the Company’s common stock and 200,000 shares
of its Series C Preferred Stock, and executed a Registration Rights Agreement providing that the Company will register for public resale
that common stock and the common stock issuable upon conversion of the Series C Preferred Stock. In exchange for that equity, the Company’s
debts to the members of the SPV were reduced by a total of $6.5 million and the Company recognized a loss on the conversion of $1.3 million
for the year ended December 31, 2023. Specifically, the debt was reduced as follows:
|
● |
the
principal balance of the Secured Promissory Note issued by the Company to Aegis on October 6, 2022 was reduced by $1.9 million; |
|
|
|
|
● |
the
Company’s debt to LDI of $1.4 million arising from advances made by LDI to the Company during the past 10 months was eliminated; |
|
|
|
|
● |
the
aggregate principal balance of the Secured Convertible Promissory Notes issued by the Company to Bigger in April and May of 2021
was reduced by $1.6 million; and |
|
|
|
|
● |
the
aggregate principal balance of the Secured Convertible Promissory Notes issued by the Company to District 2 in April and May of 2021
was reduced by $1.6 million. |
Further
pursuant to the DSA:
|
● |
the
maturity date of the secured debt listed above as well as unsecured notes issued by the Company and held by Bigger and District 2
in the aggregate amount of $7.4 million was deferred to March 31, 2025 and the interest rate on all such debt was increased to 8%
per annum; |
|
|
|
|
● |
the
Company, Aegis, Bigger and District 2 entered into an Intercreditor Agreement, pursuant to which the remaining secured debt obligations
of the Company to Aegis, Bigger and District 2 were made pari passu; |
|
|
|
|
● |
the
Common Stock Purchase Warrant issued by the Company to TQLA LLC on March 21, 2022, which permits TQLA LLC to purchase up to 145,834
shares of the Company’s common stock, was amended to prevent any exercise of the Warrant that would result in the portion of
the cumulative voting power in the Company that the holder and its affiliates may own after the conversion to 9.99%. The Beneficial
Ownership Limitation may be increased to 19.99% by the holder upon 61 days advance notice to the Company. |
|
|
|
|
● |
Upon
the liquidation, dissolution and winding up of the Company, or upon the effective date of a consolidation, merger or statutory share
exchange in which the Company is not the surviving entity, the holder of each share of the Series C Preferred Stock shall be entitled
to a distribution prior to and in preference of the holders of the common stock. |
|
|
|
|
● |
In
the event the Company declares a dividend payable in cash or stock to holders of any class of stock, the holder of each share of
Series C Preferred Stock shall be entitled to receive a dividend equal in amount and kind to that payable to the holder of the number
of shares of the Company’s common stock into which that holder’s Series C Preferred Stock could be converted on the record
date for the distribution common stock. The dividends issued on the Company s outstanding Series B Preferred Stock are excluded from
this provision. |
|
|
|
|
●
|
The
holders of Series C Preferred Stock shall have no voting rights; except that nothing will limit a holder’s voting rights with
respect to shares of any other class of the Company’s common stock held from time to time. |
Eastside
Distilling, Inc. and Subsidiaries
Notes
to Consolidated Financial Statements
June
30, 2024
(Unaudited)
Issuance
of Common Stock
During
the six months ended June 30, 2024, the Company issued 1,764 shares of common stock to a director for stock-based compensation of $2,046.
The shares were valued for accounting purposes using the closing share price of the Company’s common stock on the date of grant
of $1.16 per share and issued at $3.05 per share. During the six months ended June 30, 2024, the Company issued 55,738 shares of common
stock to employees and a consultant for stock-based compensation of $0.1 million at $1.21 per share.
On
September 29, 2023, pursuant to the DSA (see discussion above), the Company issued to the SPV 296,722 shares of common stock and 200,000
shares of its Series C Preferred Stock. In exchange for that equity, the Company’s debts to the members of the SPV were reduced
by a total of $6.5 million.
During
the year ended December 31, 2023, the Company issued 162,849 shares of common stock to directors and employees for stock-based compensation
of $0.7 million. The shares were valued for accounting purposes using the closing share price of the Company’s common stock on
the date of grant, within the range of $1.29 to $7.40 per share and issued within the range of $3.05 to $7.40 per share
During
the year ended December 31, 2023, the Company sold 343,495 shares of common stock for net proceeds of $1.4 million in at-the-market public
placements.
Issuance
of Series B Preferred Stock
On
October 19, 2021, Company entered into a securities purchase agreement (“Purchase Agreement”) with an accredited investor
(“Subscriber”) for its purchase of 2.5 million shares (“Preferred Shares”) of Series B Convertible Preferred
Stock (“Series B Preferred Stock”) at a purchase price of $1.00 per Preferred Share, which Preferred Shares are convertible
into shares of the Company’s common stock pursuant to the terms and conditions set forth in a Certificate of Designation Establishing
Series B Preferred Stock of the Company with an initial conversion price of $62.00 per share. 42,500 shares of common stock were reserved
for issuance in the event of conversion of the Preferred Shares.
The
Series B Preferred Stock accrues dividends at a rate of 6% per annum, payable annually on the last day of December of each year. Dividends
shall accrue from day to day, whether or not declared, and shall be cumulative. Dividends are payable at the Company’s option either
in cash or “in kind” in shares of common stock; provided, however that dividends may only be paid in cash following the fiscal
year in which the Company has net income (as shown in its audited financial statements contained in its Annual Report on Form 10-K for
such year) of at least $0.5 million. For “in-kind” dividends, holders will receive that number of shares of common stock
equal to (i) the amount of the dividend payment due such stockholder divided by (ii) the volume weighted average price of the common
stock for the 90 trading days immediately preceding a dividend date (“VWAP”). For the year ended December 31, 2023, the Company
issued dividends of 92,957 shares of common stock at a VWAP of $1.61 per share to its Series B Preferred stockholders. For both the six
months ended June 30, 2024 and 2023, the Company accrued $0.1 million of preferred dividends.
Issuance
of Series C Preferred Stock
On
September 29, 2023, the Company entered into the DSA, pursuant to which the Company issued to the SVP 200,000 shares of its Series C
Preferred Stock. Each share of Series C Preferred Stock has a stated value of $28.025 and is convertible into shares of the Company’s
common stock pursuant to the terms and conditions set forth in a Certificate of Designation Establishing Series C Preferred Stock with
an initial conversion price of $3.05 per share.
Stock-Based
Compensation
On
September 8, 2016, the Company adopted the 2016 Equity Incentive Plan (the “2016 Plan”). Pursuant to the terms of the plan,
on January 1, 2023 the number of shares available for grant under the 2016 Plan reset to 437,993 shares, equal to 8% of the number of
outstanding shares of the Company’s capital stock, calculated on an as-converted basis, on March 31 of the preceding calendar year,
and then added to the prior year plan amount. As of June 30, 2024, there were 2,120 options and 196,619 restricted stock units (“RSUs”)
outstanding under the 2016 Plan, with vesting schedules varying between immediate or three (3) years from the grant date.
Eastside
Distilling, Inc. and Subsidiaries
Notes
to Consolidated Financial Statements
June
30, 2024
(Unaudited)
A
summary of all stock option activity as of and for the six months ended June 30, 2024 is presented below:
Summary
of Stock Options Activity
| |
# of Options | | |
Weighted- Average Exercise Price | |
Outstanding as of December 31, 2023 | |
| 2,120 | | |
$ | 57.95 | |
| |
| | | |
| | |
Outstanding and Exercisable as of June 30, 2024 | |
| 2,120 | | |
$ | 57.95 | |
The
aggregate intrinsic value of options outstanding as of June 30, 2024 was $0. As of June 30, 2024, all options had vested.
The
Company uses the Black-Scholes valuation model to measure the grant-date fair value of stock options. The grant-date fair value of stock
options issued to employees is recognized on a straight-line basis over the requisite service period. Stock-based awards issued to nonemployees
are recorded at fair value on the measurement date and are subject to periodic market adjustments as the underlying stock-based awards
vest.
To
determine the fair value of stock options using the Black-Scholes valuation model, the calculation takes into consideration the effect
of the following:
|
● |
Exercise
price of the option |
|
● |
Fair
value of the Company’s common stock on the date of grant |
|
● |
Expected
term of the option |
|
● |
Expected
volatility over the expected term of the option |
|
● |
Risk-free
interest rate for the expected term of the option |
The
calculation includes several assumptions that require management’s judgment. The expected term of the options is calculated using
the simplified method described in GAAP. The simplified method defines the expected term as the average of the contractual term and the
vesting period. Estimated volatility is derived from volatility calculated using historical closing prices of common shares of similar
entities whose share prices are publicly available for the expected term of the options. The risk-free interest rate is based on the
U.S. Treasury constant maturities in effect at the time of grant for the expected term of the options.
The
Company did not issue any additional options during the three and six months ended June 30, 2024.
Warrants
On
March 21, 2022, the Company entered into a promissory note with TQLA LLC to accept a one year loan of $3.5 million. In addition, the
Company issued a common stock purchase warrant to TQLA covering the loan amount with an exercise price of $24.00 per share. The note
payable was fully repaid in October 2022. The common stock purchase warrant expires in March 2027. The warrants were amended pursuant
to the Debt Satisfaction Agreement (See discussion above) to prevent any exercise that would result in the warrant-holder and
affiliates acquiring cumulative voting power in excess of 9.99%. This Beneficial Ownership Limitation may be increased to 19.99% upon
61 days advance notice to the Company.
From
April 19, 2021 through May 12, 2021, the Company issued in a private placement Existing Warrants to purchase up to 45,000 shares of common
stock at an exercise price of $52.00 per Warrant Share. On July 30, 2021, the Company entered into Inducement Letters with the holders
of the Existing Warrants whereby such holders agreed to exercise for cash their Existing Warrants to purchase the 45,000 Warrant Shares
in exchange for the Company’s agreement to issue new warrants (the “New Warrants”) to purchase up to 45,000 shares
of common stock (the “New Warrant Shares”). The New Warrants have substantially the same terms as the Existing Warrants,
except that the New Warrants have an exercise price of $60.00 per share and are exercisable until August 19, 2026. On September 29, 2023,
pursuant to the Debt Satisfaction Agreement (see above), the exercise price of the Existing Warrants was reduced to $33.08 per
share and the term during which the Existing Warrants may be exercised was extended to June 23, 2028.
Eastside
Distilling, Inc. and Subsidiaries
Notes
to Consolidated Financial Statements
June
30, 2024
(Unaudited)
On
January 15, 2020, the Company and its subsidiaries entered into a loan agreement (the “Loan Agreement”) between the Company
and Live Oak Banking Company (“Live Oak”), a North Carolina banking corporation (the “Lender”) to refinance existing
debt of the Company and to provide funding for general working capital purposes In connection with the Loan Agreement, the Company issued
to the Lender a warrant to purchase up to 5,000 shares of the Company’s common stock at an exercise price of $78.80 per share (the
“Warrant”). The Warrant expires on January 15, 2025. In connection with the issuance of the Warrant, the Company granted
the Lender piggy-back registration rights with respect to the shares of common stock issuable upon exercise of the Warrant, subject to
certain exceptions.
On
May 16, 2024, the Company entered into a Loan Agreement with the SPV, Aegis, Bigger, District 2, and LDI. With each 2024 Secured Note,
the Company issued a Warrant to purchase a share of the Company’s common stock for $5.00 exercisable for five years after December
2, 2024 if on November 29, 2024 the 2024 Secured Note issued to the Warrant-holder remains unsatisfied. LDI received a Warrant to purchase
598,021 shares and each of Bigger and District 2 received a Warrant to purchase 299,011 shares.
A
summary of all warrant activity as of and for the three and six months ended June 30, 2024 is presented below:
Summary
of Warrant Activity
| |
Warrants | | |
Weighted- Average Remaining Life (Years) | | |
Weighted- Average Exercise Price | | |
Aggregate Intrinsic Value | |
Outstanding as of December 31, 2023 | |
| 201,667 | | |
| 3.4 | | |
$ | 34.87 | | |
$ | - | |
| |
| | | |
| | | |
| | | |
| | |
Outstanding as of June 30, 2024 | |
| 201,667 | | |
| 3.4 | | |
$ | 34.87 | | |
$ | - | |
|
X |
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v3.24.2.u1
Related Party Transactions
|
6 Months Ended |
Jun. 30, 2024 |
Related Party Transactions [Abstract] |
|
Related Party Transactions |
16.
Related Party Transactions
The
following is a description of transactions since January 1, 2023 as to which the amount involved exceeds the lesser of $0.1 million or
one percent (1%) of the average of total assets at year-end for the last two completed fiscal years, which was $0.2 million, and in which
any related person has or will have a direct or indirect material interest, other than equity, compensation, termination and other arrangements.
Aegis
Security Insurance Company
On
October 7, 2022, the Company entered into a Note Purchase Agreement with Aegis. Pursuant to the Note Purchase Agreement, Aegis purchased
from the Company a secured promissory note in the principal amount of $4.5 million (the “Aegis Note”). $3.3 million of the
purchase price was paid to TQLA, LLC to satisfy a Note purchased from TQLA earlier in 2022. See discussion of the Aegis transaction
in Note 12. Patrick Kilkenny is the principal owner of Aegis. TQLA LLC is owned by Stephanie Kilkenny, a member of the Company’s
Board of Directors, and her husband, Patrick Kilkenny.
LD
Investments LLC
During
February 2024, LDI advanced the Company $0.6 million. On September 29 2023, the Company entered into a Secured Promissory Note with LDI
in the principal amount of $1.4 million, representing advances made by LDI to the Company between December 2022 and August 2023. Patrick
Kilkenny is the principal owner of LDI.
On
September 29, 2023, the Company entered into the DSA with LDI and other creditors. See: Note 15, Stockholders Equity – Debt
Satisfaction Agreement. The entire principal and interest on the LDI Note were exchanged for equity issued to the SPV, in
which LDI holds a 21% interest.
2024
Secured Notes
On
May 16, 2024, the Company entered into a Loan Agreement with LDI, see: Note 12, Secured Credit Facilities - 2024 Secured Notes.
|
X |
- DefinitionThe entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.
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v3.24.2.u1
Subsequent Events
|
6 Months Ended |
Jun. 30, 2024 |
Subsequent Events [Abstract] |
|
Subsequent Events |
17. Subsequent Events
The Company has analyzed its operations subsequent to June 30, 2024 through
the date these financial statements were issued, and has determined that it does not have any material subsequent events.
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- DefinitionThe entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.
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v3.24.2.u1
Summary of Significant Accounting Policies (Policies)
|
6 Months Ended |
Jun. 30, 2024 |
Accounting Policies [Abstract] |
|
Basis of Presentation and Consolidation |
Basis
of Presentation and Consolidation
The
accompanying unaudited consolidated financial statements for Eastside Distilling, Inc. and subsidiaries were prepared in accordance with
accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in
accordance with the rules and regulations of the Securities and Exchange Commission (the “SEC”). Certain information and
footnote disclosures normally included in financial statements in accordance with GAAP have been condensed or eliminated as permitted
under the SEC’s rules and regulations. In management’s opinion, the unaudited consolidated financial statements include all
material adjustments, all of which are of a normal and recurring nature, necessary to present fairly the Company’s financial position
as of June 30, 2024, its operating results for the three and six months ended June 30, 2024 and 2023 and its cash flows for the six months
ended June 30, 2024 and 2023. The unaudited consolidated financial statements should be read in conjunction with the audited consolidated
financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023. Interim results
are not necessarily indicative of the results that may be expected for an entire fiscal year. The consolidated financial statements include
the accounts of Eastside Distilling, Inc.’s wholly-owned subsidiaries, including Craft Canning + Bottling, LLC (doing business
as Craft Canning + Printing) and its wholly-owned subsidiary Galactic Unicorn Packaging, LLC (the Company’s acquired fixed co-packing
assets). All intercompany balances and transactions have been eliminated on consolidation.
|
Use of Estimates |
Use
of Estimates
The
preparation of financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the
reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
|
Revenue Recognition |
Revenue
Recognition
Net
sales include product sales, less excise taxes and customer programs and incentives. The Company recognizes revenue by applying the following
steps in accordance with Accounting Standards Codification (“ASC”) Topic 606 – Revenue from Contracts with Customers:
(1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price;
(4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation
is satisfied.
The
Company recognizes spirits sales when merchandise is shipped from a warehouse directly to wholesale customers (except in the case of
a consignment sale). For consignment sales, which include sales to the Oregon Liquor Control Commission, the Company recognizes sales
upon the consignee’s shipment to the customer. Postage and handling charges billed to customers are also recognized as sales upon
shipment of the related merchandise. Shipping terms are generally FOB shipping point, and title passes to the customer at the time and
place of shipment or purchase by customers at a retail location. For consignment sales, title passes to the consignee concurrent with
the consignee’s shipment to the customer. The customer has no cancellation privileges after shipment or upon purchase at retail
locations, other than customary rights of return.
In
the Craft C+P segment, sales are recognized when printed cans are delivered or when mobile filling services are performed.
|
Customer Programs |
Customer
Programs
Customer
programs, which include customer promotional discount programs, are a common practice in the alcoholic beverage industry. The Company
reimburses wholesalers for an agreed amount to promote sales of products and to maintain competitive pricing. Amounts paid in connection
with customer programs are recorded as reductions to net sales in accordance with ASC 606 - Revenue from Contracts with Customers.
Amounts recorded in customer programs totaled $0.1 million for both the six months ended June 30, 2024 and 2023.
Eastside
Distilling, Inc. and Subsidiaries
Notes
to Consolidated Financial Statements
June
30, 2024
(Unaudited)
|
Excise Taxes |
Excise
Taxes
The
Company is responsible for compliance with the Alcohol and Tobacco Tax and Trade Bureau (“TTB”) regulations, which includes
making timely and accurate excise tax payments. The Company is subject to periodic compliance audits by the TTB. Individual states also
impose excise taxes on alcoholic beverages in varying amounts. The Company calculates its excise tax expense based upon units produced
and on its understanding of the applicable excise tax laws. Excise taxes totaled $0.1 million for both the six months ended June 30,
2024 and 2023.
|
Cost of Sales |
Cost
of Sales
Cost
of sales consists of all direct costs related to both spirits and canning for service, labor, overhead, packaging, and in-bound freight
charges. Raw materials account for the largest portion of the cost of sales, followed by packaging and production costs.
|
Sales and Marketing Expenses |
Sales
and Marketing Expenses
Sales
and marketing expenses consist of sponsorships, agency fees, digital media, salary and benefit expenses, travel and entertainment expenses.
Sales and marketing costs are expensed as incurred. Advertising expenses totaled $44,482 and $0.1 million for the six months ended June
30, 2024 and 2023, respectively.
|
General and Administrative Expenses |
General
and Administrative Expenses
General
and administrative expenses consist of salary and benefit expenses, travel and entertainment expenses for executive and administrative
staff, rent and utilities, professional fees, insurance, and amortization and depreciation expense. General and administrative costs
are expensed as incurred.
|
Stock-Based Compensation |
Stock-Based
Compensation
The
Company recognizes as compensation expense all stock-based awards issued to employees. The compensation cost is measured based on the
grant-date fair value of the related stock-based awards and is recognized over the service period of stock-based awards, which is generally
the same as the vesting period. The fair value of stock options is determined using the Black-Scholes valuation model, which estimates
the fair value of each award on the date of grant based on a variety of assumptions including expected stock price volatility, expected
terms of the awards, risk-free interest rate, and dividend rates, if applicable. Stock-based awards issued to nonemployees are recorded
at fair value on the measurement date and are subject to periodic market adjustments at the end of each reporting period and as the underlying
stock-based awards vest.
|
Concentrations |
Concentrations
Financial
instruments that potentially subject the Company to concentrations of credit risk consist principally of trade receivables. As of June
30, 2024, one customer represented 10% of trade receivables. As of December 31, 2023, one distributor represented 1% of trade receivables.
Sales to one distributor accounted for 16% of consolidated sales for the six months ended June 30, 2024. Sales to one distributor and
one wholesale customer accounted for 27% of consolidated sales for the six months ended June 30, 2023.
|
Fair Value Measurements |
Fair
Value Measurements
GAAP
defines fair value, establishes a framework for measuring fair value, and requires certain disclosures about fair value measurements.
GAAP permits an entity to choose to measure many financial instruments and certain other items at fair value and contains financial statement
presentation and disclosure requirements for assets and liabilities for which the fair value option is elected. As of June 30, 2024 and
December 31, 2023, management has not elected to report any of the Company’s assets or liabilities at fair value under the “fair
value option” provided by GAAP.
Eastside
Distilling, Inc. and Subsidiaries
Notes
to Consolidated Financial Statements
June
30, 2024
(Unaudited)
The
hierarchy of fair value valuation techniques under GAAP provides for three levels: Level 1 provides the most reliable measure of fair
value, whereas Level 3, if applicable, generally would require significant management judgment. The three levels for categorizing assets
and liabilities under GAAP’s fair value measurement requirements are as follows:
|
Level
1: |
Fair
value of the asset or liability is determined using cash or unadjusted quoted prices in active markets for identical assets or liabilities. |
|
|
|
|
Level
2: |
Fair
value of the asset or liability is determined using inputs other than quoted prices that are observable for the applicable asset
or liability, either directly or indirectly, such as quoted prices for similar (as opposed to identical) assets or liabilities in
active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. |
|
|
|
|
Level
3: |
Fair
value of the asset or liability is determined using unobservable inputs that are significant to the fair value measurement and reflect
management’s own assumptions regarding the applicable asset or liability. |
None
of the Company’s assets or liabilities were measured at fair value as of June 30, 2024 or December 31, 2023. However, GAAP requires
the disclosure of fair value information about financial instruments that are not measured at fair value. Financial instruments consist
principally of trade receivables, accounts payable, accrued liabilities, notes payable, and the secured credit facilities. The estimated
fair value of trade receivables, accounts payable, and accrued liabilities approximate their carrying value due to the short period of
time to their maturities. As of June 30, 2024 and December 31, 2023, the principal amounts of the Company’s notes approximate fair
value.
Items
Measured at Fair Value on a Nonrecurring Basis
Certain
assets and liabilities acquired in a business acquisition are valued at fair value at the date of acquisition due to having indefinite
lives. The Company, on an annual basis, tests the indefinite life assets for impairment. If an indefinite life asset is found to be impaired,
then the Company will estimate its useful life and amortize the asset over the remainder of its useful life.
|
Inventories |
Inventories
Inventories
primarily consist of bulk and bottled liquor and raw materials and are stated at the lower of cost or market. Cost is determined using
an average costing methodology, which approximates cost under the first-in, first-out (“FIFO”) method. A portion of the Company’s
finished goods inventory is held by certain independent distributors on consignment until it is sold to a third party. The Company regularly
monitors inventory quantities on hand and records write-downs for excess and obsolete inventories based primarily on the Company’s
estimated forecast of product demand and production requirements. Such write-downs establish a new cost basis of accounting for the related
inventory.
|
Property and Equipment |
Property
and Equipment
Property
and equipment is stated at cost less accumulated depreciation and amortization. Depreciation is computed using the straight-line method
over the estimated useful lives of the assets, ranging from three to 12.5 years. Amortization of leasehold improvements is computed using
the straight-line method over the life of the lease or the useful lives of the assets, whichever is shorter. The cost and related accumulated
depreciation and amortization of property and equipment sold or otherwise disposed of are removed from the accounts and any gain or loss
is reported as current period income or expense. The costs of repairs and maintenance are expensed as incurred.
|
Intangible Assets / Goodwill |
Intangible
Assets / Goodwill
The
Company accounts for certain intangible assets at cost. Management reviews these intangible assets for probable impairment whenever events
or circumstances indicate that the carrying amount of such assets may not be recoverable. If there is an indication of impairment, management
would prepare an estimate of future cash flows (undiscounted and without interest charges) expected to result from the use of the asset
and its eventual disposition. If these estimated cash flows were less than the carrying amount, an impairment loss would be recognized
to write down the asset to its estimated fair value.
Eastside
Distilling, Inc. and Subsidiaries
Notes
to Consolidated Financial Statements
June
30, 2024
(Unaudited)
|
Long-lived Assets |
Long-lived
Assets
The
Company accounts for long-lived assets, including certain intangible assets, at amortized cost. Management reviews long-lived assets
for probable impairment whenever events or circumstances indicate that the carrying amount of such assets may not be recoverable. If
there is an indication of impairment, management would prepare an estimate of future cash flows (undiscounted and without interest charges)
expected to result from the use of the asset and its eventual disposition. If these estimated cash flows were less than the carrying
amount of the asset, an impairment loss would be recognized to write down the asset to its estimated fair value.
|
Comprehensive Income |
Comprehensive
Income
The
Company did not have any other comprehensive income items in either the six months ended June 30, 2024 or 2023.
|
Accounts Receivable Factoring Program |
Accounts
Receivable Factoring Program
The
Company had two accounts receivable factoring programs: one for its spirits customers (the “spirits program”) that had a
zero balance as of June 30, 2024 and another for its co-packing customers (the “co-packing program”) that terminated in August
2023. Under the programs, the Company had the option to sell certain customer account receivables in advance of payment for 75% (spirits
program) or 85% (co-packing program) of the amount due. When the customer remits payment, the Company receives the remaining balance.
For the spirits program, interest is charged on the advanced 75% payment at a rate of 2.4% for the first 30 days plus 1.44% for each
additional ten-day period. For the co-packing program, interest was charged against the greater of $0.5 million or the total funds advanced
at a rate of 1% plus the prime rate published in the Wall Street Journal. Under the terms of both agreements, the factoring provider
had full recourse against the Company should the customer fail to pay the invoice. In accordance with ASC Topic 860 – Transfers
and Servicing, the Company has concluded that these agreements have met all three conditions identified in ASC Topic 860-10-40-5
(a) – (c) and have accounted for this activity as a sale. Given the quality of the factored accounts, the Company had not recognized
a recourse obligation. In certain limited instances, the Company may provide collection services on the factored accounts but did not
receive any fees for acting as the collection agent, and as such, the Company had not recognized a service obligation asset or liability.
The Company factored $0.7 million of invoices and incurred $20,821 in fees associated with the factoring programs during the six months
ended June 30, 2023.
|
Recently Issued Accounting Pronouncements |
Recently
Issued Accounting Pronouncements
In
November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures (“ASU
2023-07”). ASU 2023-07 seeks to improve disclosures about a public entity’s reportable segments and add disclosures
around a reportable segment’s expenses. The updated guidance is effective for the Company for annual periods beginning January
1, 2024, and interim periods within fiscal years beginning January 1, 2025. The Company does not expect the adoption of this ASU to have
a material impact on its financial statements and disclosures.
In
December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”).
ASU 2023-09 seeks to improve transparency in income tax disclosures by requiring consistent categories and greater disaggregation
of information in the rate reconciliation and income taxes paid disclosures. The updated guidance is effective for the Company on January
1, 2025. The Company does not expect the adoption of ASU 2023-09 to have a material impact on its financial statements and disclosures.
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v3.24.2.u1
Business Segment Information (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Segment Reporting [Abstract] |
|
Schedule of Segment Information |
Segment
information was as follows for the six months ended June 30:
Schedule of Segment Information
(Dollars in thousands) | |
2024 | | |
2023 | |
Craft C+P | |
| | | |
| | |
Sales | |
$ | 4,225 | | |
$ | 3,405 | |
Net sales | |
| 4,146 | | |
| 3,381 | |
Cost of sales | |
| 4,108 | | |
| 3,545 | |
Gross profit | |
| 38 | | |
| (164 | ) |
Total operating expenses | |
| 1,376 | | |
| 1,314 | |
Net loss | |
| (1,335 | ) | |
| (1,462 | ) |
Gross margin | |
| 1 | % | |
| -5 | % |
| |
| | | |
| | |
Interest expense | |
$ | - | | |
$ | 8 | |
Depreciation and amortization | |
| 560 | | |
| 740 | |
Significant noncash items: | |
| | | |
| | |
(Gain) loss on disposal of property and equipment | |
| (199 | ) | |
| (132 | ) |
| |
| | | |
| | |
Spirits | |
| | | |
| | |
Sales | |
$ | 1,323 | | |
$ | 2,231 | |
Net sales | |
| 1,217 | | |
| 2,133 | |
Cost of sales | |
| 916 | | |
| 1,302 | |
Gross profit | |
| 301 | | |
| 831 | |
Total operating expenses | |
| 481 | | |
| 880 | |
Net income (loss) | |
| (176 | ) | |
| (17 | ) |
Gross margin | |
| 25 | % | |
| 39 | % |
| |
| | | |
| | |
Depreciation and amortization | |
$ | 68 | | |
$ | 77 | |
| |
| | | |
| | |
Corporate | |
| | | |
| | |
Total operating expenses | |
$ | 714 | | |
$ | 1,115 | |
Net loss | |
| (1,270 | ) | |
| (1,762 | ) |
Net Income (loss) | |
| (1,270 | ) | |
| (1,762 | ) |
| |
| | | |
| | |
| |
| | | |
| | |
Interest expense | |
$ | 556 | | |
$ | 647 | |
Significant noncash items: | |
| | | |
| | |
Stock compensation | |
| 76 | | |
| 166 | |
|
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v3.24.2.u1
Inventories (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Inventory Disclosure [Abstract] |
|
Schedule of Inventories |
Inventories
consisted of the following:
Schedule
of Inventories
(Dollars in thousands) | |
June 30, 2024 | | |
December 31, 2023 | |
Raw materials | |
$ | 2,034 | | |
$ | 2,253 | |
Finished goods | |
| 1,009 | | |
| 959 | |
Total inventories | |
$ | 3,043 | | |
$ | 3,212 | |
|
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v3.24.2.u1
Prepaid Expenses and Other Current Assets (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Prepaid Expenses And Other Current Assets |
|
Schedule of Prepaid Expenses and Other Current Assets |
Prepaid
expenses and other current assets consisted of the following:
Schedule of
Prepaid Expenses and Other Current Assets
(Dollars in thousands) | |
June 30, 2024 | | |
December 31, 2023 | |
Prepayment of inventory | |
$ | 51 | | |
$ | 52 | |
Future proceeds related to installment sales of equipment | |
| 233 | | |
| 89 | |
Other | |
| 183 | | |
| 222 | |
Total prepaid expenses and other current assets | |
$ | 467 | | |
$ | 363 | |
|
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v3.24.2.u1
Property and Equipment (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Property, Plant and Equipment [Abstract] |
|
Schedule of Property and Equipment |
Property
and equipment consisted of the following:
Schedule of Property and Equipment
(Dollars in thousands) | |
June 30, 2024 | | |
December 31, 2023 | | |
Useful Life (in years) |
Furniture and fixtures | |
$ | 2,933 | | |
$ | 3,410 | | |
3.0 - 7.0 |
Digital can printer | |
| 3,649 | | |
| 3,649 | | |
12.5 |
Support of digital can printer | |
| 695 | | |
| 695 | | |
7.0 |
Leasehold improvements | |
| 1,529 | | |
| 1,529 | | |
3.5 - 5.0 |
Vehicles | |
| 156 | | |
| 156 | | |
5.0 |
Total cost | |
| 8,962 | | |
| 9,439 | | |
|
Less accumulated depreciation | |
| (4,680 | ) | |
| (4,671 | ) | |
|
Total property and equipment, net | |
$ | 4,282 | | |
$ | 4,768 | | |
|
|
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v3.24.2.u1
Intangible Assets (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
Schedule of Intangible Assets |
Intangible
assets consisted of the following:
Schedule
of Intangible Assets
(Dollars in thousands) | |
June 30, 2024 | | |
December 31, 2023 | |
Permits and licenses | |
$ | 25 | | |
$ | 25 | |
Azuñia brand | |
| 4,153 | | |
| 4,153 | |
Total intangible assets | |
| 4,153 | | |
| 4,153 | |
Customer lists | |
| 2,895 | | |
| 2,895 | |
Total intangible assets | |
| 7,073 | | |
| 7,073 | |
Less accumulated amortization | |
| (2,275 | ) | |
| (2,068 | ) |
Intangible assets, net | |
$ | 4,798 | | |
$ | 5,005 | |
|
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v3.24.2.u1
Leases (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Lessee Disclosure [Abstract] |
|
Schedule of Maturities of Operating Lease Liabilities |
Maturities
of lease liabilities as of June 30, 2024 were as follows:
Schedule
of Maturities of Operating Lease Liabilities
(Dollars in thousands) | |
Operating Leases | | |
Weighted- Average Remaining Term in Years | |
2024 | |
$ | 499 | | |
| | |
2025 | |
| 1,020 | | |
| | |
2026 | |
| 808 | | |
| | |
2027 | |
| 135 | | |
| | |
2028 | |
| - | | |
| | |
Thereafter | |
| - | | |
| | |
Total lease payments | |
| 2,462 | | |
| | |
Less imputed interest (based on 6.6% weighted-average discount rate) | |
| (198 | ) | |
| | |
Present value of lease liability | |
$ | 2,264 | | |
| 2.33 | |
|
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v3.24.2.u1
Notes Payable (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Debt Disclosure [Abstract] |
|
Schedule of Notes Payable |
Notes
payable consisted of the following:
Schedule
of Notes Payable
(Dollars in thousands) | |
June 30, 2024 | | |
December 31, 2023 | |
| |
$ | 486 | | |
$ | 486 | |
Promissory notes payable bearing interest of 6.0%. The notes have a 36-month term with maturity in April 2024. Accrued interest is paid in accordance with a monthly amortization schedule. | |
$ | 486 | | |
$ | 486 | |
Amended and restated promissory notes payable bearing interest of 8.0%. The notes mature in March 2025. Accrued interest is paid in accordance with an amortization schedule. | |
| 7,631 | | |
| 7,556 | |
Total notes payable | |
| 8,117 | | |
| 8,042 | |
Less current portion | |
| (8,117 | ) | |
| (486 | ) |
Long-term portion of notes payable | |
$ | - | | |
$ | 7,556 | |
|
Schedule of Maturities on Notes payable |
Maturities
on notes payable as of June 30, 2024 were as follows:
Schedule
of Maturities on Notes payable
(Dollars in thousands) | |
| |
2024 | |
$ | 486 | |
2025 | |
| 7,631 | |
2026 | |
| - | |
2027 | |
| - | |
2028 | |
| - | |
Thereafter | |
| - | |
Total | |
$ | 8,117 | |
|
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v3.24.2.u1
Stockholders’ Equity (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Equity [Abstract] |
|
Summary of Stock Options Activity |
A
summary of all stock option activity as of and for the six months ended June 30, 2024 is presented below:
Summary
of Stock Options Activity
| |
# of Options | | |
Weighted- Average Exercise Price | |
Outstanding as of December 31, 2023 | |
| 2,120 | | |
$ | 57.95 | |
| |
| | | |
| | |
Outstanding and Exercisable as of June 30, 2024 | |
| 2,120 | | |
$ | 57.95 | |
|
Summary of Warrant Activity |
A
summary of all warrant activity as of and for the three and six months ended June 30, 2024 is presented below:
Summary
of Warrant Activity
| |
Warrants | | |
Weighted- Average Remaining Life (Years) | | |
Weighted- Average Exercise Price | | |
Aggregate Intrinsic Value | |
Outstanding as of December 31, 2023 | |
| 201,667 | | |
| 3.4 | | |
$ | 34.87 | | |
$ | - | |
| |
| | | |
| | | |
| | | |
| | |
Outstanding as of June 30, 2024 | |
| 201,667 | | |
| 3.4 | | |
$ | 34.87 | | |
$ | - | |
|
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v3.24.2.u1
Liquidity (Details Narrative) - USD ($) $ in Thousands |
3 Months Ended |
6 Months Ended |
|
Jun. 30, 2024 |
Mar. 31, 2024 |
Jun. 30, 2023 |
Mar. 31, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Dec. 31, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
|
|
|
|
|
|
Accumulated deficit |
$ 85,562
|
|
|
|
$ 85,562
|
|
$ 82,706
|
Net loss |
$ 1,488
|
$ 1,293
|
$ 1,643
|
$ 1,598
|
$ 2,781
|
$ 3,241
|
|
X |
- DefinitionThe portion of profit or loss for the period, net of income taxes, which is attributable to the parent.
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v3.24.2.u1
Summary of Significant Accounting Policies (Details Narrative) - USD ($)
|
6 Months Ended |
12 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Dec. 31, 2023 |
Product Information [Line Items] |
|
|
|
Customer programs and incentives paid |
$ 100,000
|
$ 100,000
|
|
Excise taxes |
100,000
|
100,000
|
|
Advertising and marketing expenses |
44,482
|
100,000
|
|
Interest charged on advance payment amount |
$ 500,000
|
|
|
Interest charged on advance payment, rate |
1.00%
|
|
|
Minimum [Member] |
|
|
|
Product Information [Line Items] |
|
|
|
Property and equipment useful life |
3 years
|
|
|
Maximum [Member] |
|
|
|
Product Information [Line Items] |
|
|
|
Property and equipment useful life |
12 years 6 months
|
|
|
Spirtits Program and Co Packing Program [Member] |
|
|
|
Product Information [Line Items] |
|
|
|
Concentration risk percentage description |
Under the programs, the Company had the option to sell certain customer account receivables in advance of payment for 75% (spirits
program) or 85% (co-packing program) of the amount due. When the customer remits payment, the Company receives the remaining balance.
For the spirits program, interest is charged on the advanced 75% payment at a rate of 2.4% for the first 30 days plus 1.44% for each
additional ten-day period.
|
|
|
Spirits Program [Member] |
|
|
|
Product Information [Line Items] |
|
|
|
Payment of account receivables in advance percentage |
75.00%
|
|
|
Copacking Program [Member] |
|
|
|
Product Information [Line Items] |
|
|
|
Payment of account receivables in advance percentage |
85.00%
|
|
|
Factored invoices |
|
700,000
|
|
Fees |
|
$ 20,821
|
|
Accounts Receivable [Member] | Customer Concentration Risk [Member] | One Customer [Member] |
|
|
|
Product Information [Line Items] |
|
|
|
Concentration risk percentage |
10.00%
|
|
|
Accounts Receivable [Member] | Customer Concentration Risk [Member] | One Distributor [Member] |
|
|
|
Product Information [Line Items] |
|
|
|
Concentration risk percentage |
|
|
1.00%
|
Revenue Benchmark [Member] | Supplier Concentration Risk [Member] | One Distributor [Member] |
|
|
|
Product Information [Line Items] |
|
|
|
Concentration risk percentage |
16.00%
|
|
|
Revenue Benchmark [Member] | Supplier Concentration Risk [Member] | One Distributor and One Wholesale Customer [Member] |
|
|
|
Product Information [Line Items] |
|
|
|
Concentration risk percentage |
|
27.00%
|
|
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v3.24.2.u1
Schedule of Segment Information (Details) - USD ($) $ in Thousands |
3 Months Ended |
6 Months Ended |
Jun. 30, 2024 |
Mar. 31, 2024 |
Jun. 30, 2023 |
Mar. 31, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Segment Reporting Information [Line Items] |
|
|
|
|
|
|
Sales |
$ 3,061
|
|
$ 2,757
|
|
$ 5,548
|
$ 5,636
|
Net sales |
2,952
|
|
2,661
|
|
5,363
|
5,514
|
Cost of sales |
2,799
|
|
2,635
|
|
5,024
|
4,847
|
Gross profit |
153
|
|
26
|
|
339
|
667
|
Total operating expenses |
1,335
|
|
1,428
|
|
2,571
|
3,309
|
Net Income (loss) |
(1,488)
|
$ (1,293)
|
(1,643)
|
$ (1,598)
|
(2,781)
|
(3,241)
|
Depreciation and amortization |
|
|
|
|
628
|
817
|
(Gain) loss on disposal of property and equipment |
$ 79
|
|
$ 135
|
|
199
|
129
|
Craft C+P [Member] |
|
|
|
|
|
|
Segment Reporting Information [Line Items] |
|
|
|
|
|
|
Sales |
|
|
|
|
4,225
|
3,405
|
Net sales |
|
|
|
|
4,146
|
3,381
|
Cost of sales |
|
|
|
|
4,108
|
3,545
|
Gross profit |
|
|
|
|
38
|
(164)
|
Total operating expenses |
|
|
|
|
1,376
|
1,314
|
Net Income (loss) |
|
|
|
|
$ (1,335)
|
$ (1,462)
|
Gross margin |
|
|
|
|
1.00%
|
(5.00%)
|
Interest expense |
|
|
|
|
|
$ 8
|
Depreciation and amortization |
|
|
|
|
560
|
740
|
(Gain) loss on disposal of property and equipment |
|
|
|
|
(199)
|
(132)
|
Spirits [Member] |
|
|
|
|
|
|
Segment Reporting Information [Line Items] |
|
|
|
|
|
|
Sales |
|
|
|
|
1,323
|
2,231
|
Net sales |
|
|
|
|
1,217
|
2,133
|
Cost of sales |
|
|
|
|
916
|
1,302
|
Gross profit |
|
|
|
|
301
|
831
|
Total operating expenses |
|
|
|
|
481
|
880
|
Net Income (loss) |
|
|
|
|
$ (176)
|
$ (17)
|
Gross margin |
|
|
|
|
25.00%
|
39.00%
|
Depreciation and amortization |
|
|
|
|
$ 68
|
$ 77
|
Corporate Segment [Member] |
|
|
|
|
|
|
Segment Reporting Information [Line Items] |
|
|
|
|
|
|
Total operating expenses |
|
|
|
|
714
|
1,115
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|
|
|
|
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(1,762)
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Interest expense |
|
|
|
|
556
|
647
|
Stock compensation |
|
|
|
|
$ 76
|
$ 166
|
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v3.24.2.u1
Schedule of Property and Equipment (Details) - USD ($) $ in Thousands |
Jun. 30, 2024 |
Dec. 31, 2023 |
Property, Plant and Equipment [Line Items] |
|
|
Total cost |
$ 8,962
|
$ 9,439
|
Less accumulated depreciation |
(4,680)
|
(4,671)
|
Total property and equipment, net |
$ 4,282
|
4,768
|
Minimum [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Useful life (in years) |
3 years
|
|
Maximum [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Useful life (in years) |
12 years 6 months
|
|
Furniture and Fixtures [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Total cost |
$ 2,933
|
3,410
|
Furniture and Fixtures [Member] | Minimum [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Useful life (in years) |
3 years
|
|
Furniture and Fixtures [Member] | Maximum [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Useful life (in years) |
7 years
|
|
Digital Can Printer [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Total cost |
$ 3,649
|
3,649
|
Useful life (in years) |
12 years 6 months
|
|
Support of Digital Can Printer [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Total cost |
$ 695
|
695
|
Useful life (in years) |
7 years
|
|
Leasehold Improvements [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Total cost |
$ 1,529
|
1,529
|
Leasehold Improvements [Member] | Minimum [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Useful life (in years) |
3 years 6 months
|
|
Leasehold Improvements [Member] | Maximum [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Useful life (in years) |
5 years
|
|
Vehicles [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Total cost |
$ 156
|
$ 156
|
Useful life (in years) |
5 years
|
|
X |
- DefinitionAmount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.
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Property and Equipment (Details Narrative) - USD ($)
|
6 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Property, Plant and Equipment [Abstract] |
|
|
Purchase of property |
$ 2,200
|
$ 73,000
|
Depreciation expense |
400,000
|
600,000
|
Proceeds from disposal of fixed assets |
100,000
|
300,000
|
Future proceeds related to installment sales of equipment |
396,000
|
128,000
|
Net book value of fixed assets |
100,000
|
200,000
|
Gain (loss) on disposal of fixed assets |
$ 200,000
|
$ 100,000
|
X |
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v3.24.2.u1
Schedule of Intangible Assets (Details) - USD ($) $ in Thousands |
Jun. 30, 2024 |
Dec. 31, 2023 |
Indefinite-Lived Intangible Assets [Line Items] |
|
|
Total intangible assets |
$ 7,073
|
$ 7,073
|
Less accumulated amortization |
(2,275)
|
(2,068)
|
Intangible assets, net |
4,798
|
5,005
|
Customer Lists [Member] |
|
|
Indefinite-Lived Intangible Assets [Line Items] |
|
|
Total intangible assets |
2,895
|
2,895
|
Permits and Licenses [Member] |
|
|
Indefinite-Lived Intangible Assets [Line Items] |
|
|
Total intangible assets |
25
|
25
|
Azunia Brand [Member] |
|
|
Indefinite-Lived Intangible Assets [Line Items] |
|
|
Total intangible assets |
$ 4,153
|
$ 4,153
|
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v3.24.2.u1
Schedule of Other Assets (Details) - USD ($) $ in Thousands |
Jun. 30, 2024 |
Dec. 31, 2023 |
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items] |
|
|
Total other assets |
$ 793
|
$ 912
|
Less accumulated amortization |
(371)
|
(344)
|
Other assets, net |
422
|
568
|
Product Branding [Member] |
|
|
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items] |
|
|
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396
|
396
|
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|
|
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|
|
Total other assets |
235
|
240
|
Future Sale of Equipment [Member] |
|
|
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items] |
|
|
Total other assets |
$ 162
|
$ 276
|
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v3.24.2.u1
Secured Credit Facilities (Details Narrative) - USD ($)
|
|
|
|
|
|
|
3 Months Ended |
6 Months Ended |
|
|
May 15, 2024 |
Sep. 29, 2023 |
Oct. 13, 2022 |
Oct. 07, 2022 |
Apr. 01, 2022 |
Apr. 19, 2021 |
Jun. 30, 2023 |
Jun. 30, 2024 |
May 16, 2024 |
Dec. 31, 2023 |
Common stock, par value |
|
|
|
|
|
|
|
$ 0.0001
|
|
$ 0.0001
|
Stock issuance cost percentage |
|
|
|
|
|
|
|
5.00%
|
|
|
Common Stock [Member] |
|
|
|
|
|
|
|
|
|
|
Number of shares issued |
|
|
|
|
|
|
135
|
|
|
|
Secured Convertible Promissory Notes [Member] |
|
|
|
|
|
|
|
|
|
|
Secured debt percentage |
|
|
|
|
6.00%
|
|
|
6.00%
|
|
|
Debt instrument, conversion price |
|
|
|
|
$ 26.00
|
|
|
$ 44.00
|
|
|
Maturity date |
|
|
|
|
|
|
|
Oct. 18, 2022
|
|
|
Loon amount paid by share issuance |
|
|
|
|
$ 3,500,000
|
|
|
|
|
|
Secured Convertible Promissory Notes [Member] | Common Stock [Member] |
|
|
|
|
|
|
|
|
|
|
Debt instrument, conversion price |
|
|
|
|
$ 24.00
|
|
|
|
|
|
2024 Secured Notes [Member] | Bigger, District 2 and LDI [Member] |
|
|
|
|
|
|
|
|
|
|
Description of debt instrument payment |
The 2024 Secured Notes may be satisfied by payment of 110% of
principal on or before November 29, 2024, by payment of 130% of principal on or before March 30, 2025 or by payment of 140% of principal
on March 31, 2025.
|
|
|
|
|
|
|
|
|
|
Roth Capital, LLC [Member] |
|
|
|
|
|
|
|
|
|
|
Proceeds from private offering |
|
|
|
|
|
|
|
$ 3,100,000
|
|
|
Note Purchase Agreement [Member] |
|
|
|
|
|
|
|
|
|
|
Aggregate principal amount |
|
|
|
$ 4,500,000
|
|
|
|
|
|
|
Payments in cash |
|
|
|
$ 1,200,000
|
|
|
|
|
|
|
Secured debt percentage |
|
|
|
9.25%
|
|
|
|
|
|
|
Note Purchase Agreement [Member] | Subscribers [Member] |
|
|
|
|
|
|
|
|
|
|
Secured debt percentage |
|
|
6.00%
|
|
|
|
|
|
|
|
Note Purchase Agreement [Member] | Each of the Subscribers [Member] |
|
|
|
|
|
|
|
|
|
|
Number of shares issued |
|
|
4,808
|
|
|
|
|
|
|
|
Note Purchase Agreement [Member] | TQLA, LLC [Member] |
|
|
|
|
|
|
|
|
|
|
Repayment of debt |
|
|
|
$ 3,300,000
|
|
|
|
|
|
|
Debt Satisfaction Agreement [Member] |
|
|
|
|
|
|
|
|
|
|
Loon amount paid by share issuance |
|
$ 6,500,000
|
|
|
|
|
|
|
|
|
Debt Satisfaction Agreement [Member] | Subscribers and Other Creditors [Member] |
|
|
|
|
|
|
|
|
|
|
Aggregate principal amount |
|
|
|
|
|
|
|
400,000
|
|
|
Secured debt percentage |
|
9.00%
|
|
|
|
|
|
|
|
|
Principal and interest |
|
$ 3,300,000
|
|
|
|
|
|
|
|
|
Interest expense accrued |
|
|
|
|
|
|
|
27,451
|
|
|
Debt Satisfaction Agreement [Member] | Subscribers [Member] |
|
|
|
|
|
|
|
|
|
|
Ownership interest |
|
50.00%
|
|
|
|
|
|
|
|
|
Debt Satisfaction Agreement [Member] | Aegis and Other Creditors [Member] |
|
|
|
|
|
|
|
|
|
|
Aggregate principal amount |
|
|
|
|
|
|
|
2,600,000
|
|
|
Principal and interest |
|
$ 1,900,000
|
|
|
|
|
|
|
|
|
Interest expense accrued |
|
|
|
|
|
|
|
$ 100,000
|
|
|
Debt Satisfaction Agreement [Member] | Aegis and Other Creditors [Member] | SPV [Member] |
|
|
|
|
|
|
|
|
|
|
Ownership interest |
|
29.00%
|
|
|
|
|
|
|
|
|
Purchase Agreement [Member] | Accredited Investors [Member] | Secured Convertible Promissory Notes [Member] |
|
|
|
|
|
|
|
|
|
|
Aggregate principal amount |
|
|
|
|
|
$ 3,300,000
|
|
|
|
|
Secured debt percentage |
|
|
|
|
|
6.00%
|
|
|
|
|
Common stock, par value |
|
|
|
|
|
$ 0.0001
|
|
|
|
|
Purchase Agreement [Member] | Accredited Investors [Member] | Secured Convertible Promissory Notes [Member] | IPO [Member] |
|
|
|
|
|
|
|
|
|
|
Private offering closing price |
|
|
|
|
|
$ 3,300,000
|
|
|
|
|
Purchase Agreement [Member] | Accredited Investors [Member] | Secured Convertible Promissory Notes [Member] | Warrant [Member] |
|
|
|
|
|
|
|
|
|
|
Warrant exercisable price per share |
|
|
|
|
|
$ 52.00
|
|
|
|
|
Purchase Agreement [Member] | Accredited Investors [Member] | Secured Convertible Promissory Notes [Member] | Common Stock [Member] |
|
|
|
|
|
|
|
|
|
|
Debt instrument, conversion price |
|
|
|
|
|
$ 44.00
|
|
|
|
|
Outstanding notes payable percentage |
|
|
|
|
|
60.00%
|
|
|
|
|
Loan Agreement [Member] | 2024 Secured Notes [Member] | Bigger, District 2 and LDI [Member] |
|
|
|
|
|
|
|
|
|
|
Aggregate principal amount |
$ 1,100,000
|
|
|
|
|
|
|
|
|
|
Warrant exercisable price per share |
$ 5.00
|
|
|
|
|
|
|
|
$ 5.00
|
|
Proceeds from debt |
$ 1,100,000
|
|
|
|
|
|
|
|
|
|
Warrant exercisable period |
5 years
|
|
|
|
|
|
|
|
5 years
|
|
Loan Agreement [Member] | 2024 Secured Notes [Member] | LD Investments LLC [Member] |
|
|
|
|
|
|
|
|
|
|
Warrant to purchase of shares |
598,021
|
|
|
|
|
|
|
|
598,021
|
|
Purchase amount of secured notes |
$ 500,000
|
|
|
|
|
|
|
|
|
|
Loan Agreement [Member] | 2024 Secured Notes [Member] | Bigger [Member] |
|
|
|
|
|
|
|
|
|
|
Warrant to purchase of shares |
299,011
|
|
|
|
|
|
|
|
299,011
|
|
Purchase amount of secured notes |
$ 300,000
|
|
|
|
|
|
|
|
|
|
Loan Agreement [Member] | 2024 Secured Notes [Member] | District 2 [Member] |
|
|
|
|
|
|
|
|
|
|
Warrant to purchase of shares |
299,011
|
|
|
|
|
|
|
|
299,011
|
|
Purchase amount of secured notes |
$ 300,000
|
|
|
|
|
|
|
|
|
|
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- DefinitionThe value (monetary amount) of the award the plaintiff seeks in the legal matter.
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Summary of Stock Options Activity (Details)
|
Jun. 30, 2024
$ / shares
shares
|
Equity [Abstract] |
|
Number of Options, Outstanding, Beginning balance | shares |
2,120
|
Weighted- Average Exercise Price, Outstanding, Beginning balance | $ / shares |
$ 57.95
|
Number of Options, Outstanding and Exercisable, Ending balance | shares |
2,120
|
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|
6 Months Ended |
12 Months Ended |
Jun. 30, 2024 |
Dec. 31, 2023 |
Equity [Abstract] |
|
|
Warrants, Outstanding, Beginning balance |
201,667
|
|
Weighted-Average Remaining Life (Years), Outstanding |
|
3 years 4 months 24 days
|
Weighted-Average Exercise Price, Outstanding, Beginning balance |
$ 34.87
|
|
Aggregate Intrinsic Value, Outstanding, Beginning balance |
|
|
Warrants, Outstanding, Ending balance |
201,667
|
201,667
|
Weighted-Average Remaining Life (Years), Outstanding |
3 years 4 months 24 days
|
|
Weighted-Average Exercise Price, Outstanding, Ending balance |
$ 34.87
|
$ 34.87
|
Aggregate Intrinsic Value, Outstanding, Ending balance |
|
|
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Stockholders’ Equity (Details Narrative) - USD ($)
|
|
|
|
3 Months Ended |
6 Months Ended |
12 Months Ended |
|
|
|
|
|
|
Sep. 29, 2023 |
Oct. 19, 2021 |
Sep. 08, 2016 |
Jun. 30, 2024 |
Mar. 31, 2024 |
Jun. 30, 2023 |
Mar. 31, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Dec. 31, 2023 |
May 16, 2024 |
May 15, 2024 |
Mar. 21, 2022 |
Jul. 30, 2021 |
May 12, 2021 |
Jan. 15, 2020 |
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Description debt satisfaction agreement |
On
September 29, 2023, the Company entered into a Debt Satisfaction Agreement (the “DSA”) with the SPV, Aegis, Bigger, District
2, LDI and TQLA, LLC. The SPV is a special purpose vehicle whose equity is shared 50% by Bigger and District 2 and 50% by Aegis and LDI.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Gain loss extinguishment of debt |
|
|
|
|
|
|
|
|
|
$ 1,300,000
|
|
|
|
|
|
|
Common stock, par value |
|
|
|
$ 0.0001
|
|
|
|
$ 0.0001
|
|
$ 0.0001
|
|
|
|
|
|
|
Proceeds from sale of common stock |
|
|
|
|
|
|
|
|
$ 651,000
|
|
|
|
|
|
|
|
Net income |
|
|
|
$ (1,488,000)
|
$ (1,293,000)
|
$ (1,643,000)
|
$ (1,598,000)
|
(2,781,000)
|
(3,241,000)
|
|
|
|
|
|
|
|
Accrued preferred dividends |
|
|
|
$ 37,000
|
|
$ 37,000
|
|
$ 75,000
|
75,000
|
|
|
|
|
|
|
|
Options outstanding |
|
|
|
2,120
|
|
|
|
2,120
|
|
2,120
|
|
|
|
|
|
|
Aggregate intrinsic value of options outstanding |
|
|
|
$ 0
|
|
|
|
$ 0
|
|
|
|
|
|
|
|
|
2016 Equity Incentive Plan [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Number of shares available for grant |
|
|
437,993
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Outstanding capital stock shares percentage |
|
|
8.00%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Options outstanding |
|
|
|
2,120
|
|
|
|
2,120
|
|
|
|
|
|
|
|
|
Number of RSU's outstanding |
|
|
|
196,619
|
|
|
|
196,619
|
|
|
|
|
|
|
|
|
Vesting schedule |
|
|
|
|
|
|
|
vesting schedules varying between immediate or three (3) years from the grant date.
|
|
|
|
|
|
|
|
|
At The Market Public Placements [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Sale of common stock, shares |
|
|
|
|
|
|
|
|
|
343,495
|
|
|
|
|
|
|
Proceeds from sale of common stock |
|
|
|
|
|
|
|
|
|
$ 1,400,000
|
|
|
|
|
|
|
Director [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Issuance of stock for stock-based compensation, shares |
|
|
|
|
|
|
|
1,764
|
|
|
|
|
|
|
|
|
Issuance of common stock for stock-based compensation |
|
|
|
|
|
|
|
$ 2,046
|
|
|
|
|
|
|
|
|
Common stock, par value |
|
|
|
$ 1.16
|
|
|
|
$ 1.16
|
|
|
|
|
|
|
|
|
Director [Member] | Minimum [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Per share |
|
|
|
3.05
|
|
|
|
$ 3.05
|
|
|
|
|
|
|
|
|
Employees and Consultant [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Issuance of stock for stock-based compensation, shares |
|
|
|
|
|
|
|
55,738
|
|
|
|
|
|
|
|
|
Issuance of common stock for stock-based compensation |
|
|
|
|
|
|
|
$ 100,000
|
|
|
|
|
|
|
|
|
Employees and Consultant [Member] | Minimum [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Per share |
|
|
|
1.21
|
|
|
|
$ 1.21
|
|
|
|
|
|
|
|
|
Directors and Employees [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Issuance of stock for stock-based compensation, shares |
|
|
|
|
|
|
|
|
|
162,849
|
|
|
|
|
|
|
Issuance of common stock for stock-based compensation |
|
|
|
|
|
|
|
|
|
$ 700,000
|
|
|
|
|
|
|
Directors and Employees [Member] | Minimum [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Common stock, par value |
|
|
|
|
|
|
|
|
|
$ 1.29
|
|
|
|
|
|
|
Per share |
|
|
|
|
|
|
|
|
|
3.05
|
|
|
|
|
|
|
Directors and Employees [Member] | Maximum [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Common stock, par value |
|
|
|
|
|
|
|
|
|
7.40
|
|
|
|
|
|
|
Per share |
|
|
|
|
|
|
|
|
|
7.40
|
|
|
|
|
|
|
Series C Preferred Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Preferred stock dividend payment terms |
|
|
|
|
|
|
|
the Company declares a dividend payable in cash or stock to holders of any class of stock, the holder of each share of
Series C Preferred Stock shall be entitled to receive a dividend equal in amount and kind to that payable to the holder of the number
of shares of the Company’s common stock into which that holder’s Series C Preferred Stock could be converted on the record
date for the distribution common stock.
|
|
|
|
|
|
|
|
|
Preferred stock voting rights |
|
|
|
|
|
|
|
holders of Series C Preferred Stock shall have no voting rights; except that nothing will limit a holder’s voting rights with
respect to shares of any other class of the Company’s common stock held from time to time.
|
|
|
|
|
|
|
|
|
Preferred stock, stated value |
|
|
|
0.0001
|
|
|
|
$ 0.0001
|
|
0.0001
|
|
|
|
|
|
|
Series B Preferred Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Preferred stock, stated value |
|
|
|
$ 0.0001
|
|
|
|
$ 0.0001
|
|
$ 0.0001
|
|
|
|
|
|
|
Dividend rate percentage per annum |
|
6.00%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net income |
|
$ 500,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Shares issued for dividends |
|
|
|
|
|
|
|
|
|
92,957
|
|
|
|
|
|
|
Common Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Number of shares available for purchase |
|
|
|
|
|
135
|
|
|
|
|
|
|
|
|
|
|
Net income |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Warrant [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Warrant to purchase of shares |
|
|
|
|
|
|
|
|
|
|
|
|
|
45,000
|
45,000
|
|
Warrant exercisable price per share |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 52.00
|
|
Warrant [Member] | TQLA, LLC [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Loan amount |
|
|
|
|
|
|
|
|
|
|
|
|
$ 3,500,000
|
|
|
|
Warrant exercisable price per share |
|
|
|
|
|
|
|
|
|
|
|
|
$ 24.00
|
|
|
|
New Warrant Shares [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Warrant to purchase of shares |
|
|
|
|
|
|
|
|
|
|
|
|
|
45,000
|
|
|
Warrant exercisable price per share |
$ 33.08
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 60.00
|
|
|
Maturity date |
|
|
|
|
|
|
|
|
|
|
|
|
|
Aug. 19, 2026
|
|
|
Debt Satisfaction Agreement [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt principal value reduced by exchange of equity |
$ 6,500,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Value reduced by exchange of equity |
6,500,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt Satisfaction Agreement [Member] | TQLA, LLC [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Warrant to purchase of shares |
|
|
|
|
|
|
|
|
|
|
|
|
145,834
|
|
|
|
Voting power percentage |
|
|
|
|
|
|
|
|
|
|
|
|
9.99%
|
|
|
|
Beneficial ownership limitation percentage increase |
|
|
|
|
|
|
|
|
|
|
|
|
19.99%
|
|
|
|
Debt Satisfaction Agreement [Member] | Aegis [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt principal value reduced by exchange of equity |
1,900,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt Satisfaction Agreement [Member] | LDI Investments LLC [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt payment |
1,400,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt Satisfaction Agreement [Member] | Bigger Capital Fund LP [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt principal value reduced by exchange of equity |
1,600,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt Satisfaction Agreement [Member] | District 2 Capital Fund LP [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt principal value reduced by exchange of equity |
1,600,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt Satisfaction Agreement [Member] | Bigger And District 2 [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Aggregate amount of unsecured notes |
$ 7,400,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Maturity date |
Mar. 31, 2025
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Interest rate increased |
8.00%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt Satisfaction Agreement [Member] | Series C Preferred Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Shares issued for debt satisfaction |
200,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt Satisfaction Agreement [Member] | Series C Preferred Stock [Member] | SVP [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Shares issued for debt satisfaction |
200,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Preferred stock, stated value |
$ 28.025
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Conversion price |
$ 3.05
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt Satisfaction Agreement [Member] | Common Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Shares issued for debt satisfaction |
296,722
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Securities Purchase Agreement [Member] | Series B Preferred Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Number of shares available for purchase |
|
2,500,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Preferred stock, stated value |
|
$ 1.00
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Conversion price per share |
|
$ 62.00
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Common stock were reserved for issuance |
|
42,500
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Common stock dividend issued, per share |
|
|
|
|
|
|
|
|
|
$ 1.61
|
|
|
|
|
|
|
Accrued preferred dividends |
|
|
|
|
|
|
|
$ 100,000
|
$ 100,000
|
|
|
|
|
|
|
|
Loan Agreement [Member] | 2024 Secured Notes [Member] | Bigger, District 2 and LDI [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Warrant exercisable price per share |
|
|
|
|
|
|
|
|
|
|
$ 5.00
|
$ 5.00
|
|
|
|
|
Warrants exercisable term |
|
|
|
|
|
|
|
|
|
|
5 years
|
5 years
|
|
|
|
|
Loan Agreement [Member] | 2024 Secured Notes [Member] | LD Investments LLC [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Warrant to purchase of shares |
|
|
|
|
|
|
|
|
|
|
598,021
|
598,021
|
|
|
|
|
Loan Agreement [Member] | 2024 Secured Notes [Member] | Bigger [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Warrant to purchase of shares |
|
|
|
|
|
|
|
|
|
|
299,011
|
299,011
|
|
|
|
|
Loan Agreement [Member] | 2024 Secured Notes [Member] | District 2 [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Warrant to purchase of shares |
|
|
|
|
|
|
|
|
|
|
299,011
|
299,011
|
|
|
|
|
Loan Agreement [Member] | Warrant [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Warrant to purchase of shares |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
5,000
|
Warrant exercisable price per share |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 78.80
|
Maturity date |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Jan. 15, 2025
|
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