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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
DC 20549
FORM
10-Q
☒ |
QUARTERLY
REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934 |
For
the quarter ended: July 31, 2023
OR
☐ |
TRANSITION
REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934 |
For
the Transition Period from ___________ to ____________
Commission
File Number: 001-40597
Mama’s
Creations, Inc.
(Exact
name of Registrant as specified in its charter)
Nevada
|
|
27-0607116 |
(State
or other jurisdiction of incorporation) |
|
(IRS
Employer ID No.) |
25
Branca Road
East
Rutherford, NJ 07073
(Address
of principal executive offices and zip Code)
(201)
531-1212
(Registrant’s
telephone number, including area code)
Securities
Registered Pursuant to Section 12(g) of the Act:
Title
of Each Class |
|
Trading
Symbol |
|
Name
of Each Exchange on which registered |
Common
Stock, par value $0.00001 |
|
MAMA |
|
NASDAQ
Capital Market |
Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by section 13 or 15(d) of the Securities Exchange
Act of 1934 during the past 12 months, and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐
Indicate
by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data
File required to be submitted and posted 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 and post such files. Yes ☒ No ☐
Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer, or a smaller reporting
company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company”
in Rule 12b-2 of 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 September 11, 2023, there were 37,443,387 shares outstanding of the registrant’s common stock.
TABLE
OF CONTENTS
CAUTIONARY
NOTE REGARDING FORWARD-LOOKING STATEMENTS
Certain
statements in this report are “forward-looking statements” within the meaning of Section 27A of the Securities Act of 1933,
as amended, or the Securities Act, and Section 21E of the Exchange Act. The forward-looking statements involve substantial risks and
uncertainties. All statements, other than statements related to present facts or current conditions or of historical facts, contained
in this report, including statements regarding our strategy, future operations, future financial position, future revenues, and projected
costs, prospects, plans and objectives of management, are forward-looking statements. Accordingly, these statements involve estimates,
assumptions and uncertainties which could cause actual results to differ materially from those expressed in them. The words “anticipate,”
“believe,” “continue,” “could,” “estimate,” “expect,” “intend,”
“may,” “might,” “ongoing,” “plan,” “potential,” “predict,” “project,”
“should,” “target,” “will,” “would,” or the negative of these terms or other comparable
terminology are intended to identify forward-looking statements, although not all forward-looking statements contain these identifying
words.
Forward-looking
statements are not guarantees of future performance and our actual results could differ materially from the results discussed in the
forward-looking statements. Factors that could cause actual results to differ materially from those in the forward-looking statements
include:
|
● |
the
impacts of the COVID-19 pandemic on our business, financial condition and results of operations, and our inability to mitigate such
impacts; |
|
● |
the
adequacy of our liquidity to pursue our business objectives; |
|
● |
reliance
on a limited number of customers; |
|
● |
loss
or retirement of key executives, including prior to identifying a successor; |
|
● |
adverse
economic conditions or intense competition; |
|
● |
pricing
pressures in the market and lack of control over the pricing of raw materials and freight; |
|
● |
entry
of new competitors and products; |
|
● |
adverse
federal, state and local government regulation (including, but not limited to, the Food and Drug Administration); |
|
● |
liability
related to the consumption of our products |
|
● |
ability
to secure placement of our products in key retail locations; |
|
● |
our
ability to integrate acquisitions and related businesses including Chef Inspirational Foods, LLC; |
|
● |
wage
and price inflation; |
|
● |
maintenance
of quality control; and |
|
● |
issues
related to the enforcement of our intellectual property rights. |
For
more information regarding these risks and uncertainties as well as certain additional risks that we face, you should refer to “Item
1A. Risk Factors” in this report and “Item 1A. Risk Factors” in our most recent Annual Report on Form 10-K, and to
subsequent reports and registration statements filed from time to time with the SEC. We caution you not to place undue reliance on these
forward-looking statements, which are current only as of the date on which we issued this report. We do not intend to, and we disclaim
any duty or obligation to, update or revise any forward-looking statements to reflect new information or future events or for any other
reason.
PART
I - FINANCIAL INFORMATION
Item
1. Financial Statements.
Mama’s
Creations, Inc.
CONDENSED
CONSOLIDATED FINANCIAL STATEMENTS
July
31, 2023
Mama’s
Creations, Inc.
Condensed
Consolidated Balance Sheets
| |
July
31, 2023 | | |
January 31, 2023 | |
| |
(Unaudited) | | |
| |
Assets: | |
| | | |
| | |
| |
| | | |
| | |
Current Assets: | |
| | | |
| | |
Cash | |
$ | 5,560,176 | | |
$ | 4,378,383 | |
Accounts receivable, net | |
| 8,843,756 | | |
| 6,832,046 | |
Inventories, net | |
| 3,308,513 | | |
| 3,635,881 | |
Prepaid expenses and other current assets | |
| 474,301 | | |
| 828,391 | |
Total current assets | |
| 18,186,746 | | |
| 15,674,701 | |
| |
| | | |
| | |
Property, plant, and equipment, net | |
| 4,067,648 | | |
| 3,423,096 | |
Intangible assets, net | |
| 5,754,182 | | |
| 1,502,510 | |
Goodwill | |
| 8,633,334 | | |
| 8,633,334 | |
Operating lease right of use assets, net | |
| 3,124,449 | | |
| 3,236,690 | |
Deferred tax asset | |
| 67,908 | | |
| 717,559 | |
Equity method investment | |
| - | | |
| 1,343,486 | |
Deposits | |
| 65,410 | | |
| 53,819 | |
Total Assets | |
$ | 39,899,677 | | |
$ | 34,585,195 | |
| |
| | | |
| | |
Liabilities and Stockholders’ Equity: | |
| | | |
| | |
| |
| | | |
| | |
Liabilities: | |
| | | |
| | |
Current Liabilities: | |
| | | |
| | |
Accounts payable and accrued expenses | |
$ | 8,872,582 | | |
$ | 9,063,256 | |
Term loan, net of debt discount of $49,022 and $60,082, respectively | |
| 1,502,702 | | |
| 1,491,642 | |
Operating lease liabilities | |
| 414,937 | | |
| 391,802 | |
Finance leases payable | |
| 335,119 | | |
| 182,391 | |
Promissory notes – related parties | |
| 1,950,000 | | |
| 750,000 | |
Total current liabilities | |
| 13,075,340 | | |
| 11,879,091 | |
| |
| | | |
| | |
Line of credit | |
| 500,000 | | |
| 890,000 | |
Operating lease liabilities – net of current | |
| 2,739,208 | | |
| 2,897,205 | |
Finance leases payable – net of current | |
| 906,476 | | |
| 248,640 | |
Promissory notes – related parties, net of current | |
| 3,000,000 | | |
| 1,500,000 | |
Term loan – net of current | |
| 3,879,318 | | |
| 4,655,181 | |
Total long-term liabilities | |
| 11,025,002 | | |
| 10,191,026 | |
| |
| | | |
| | |
Total Liabilities | |
| 24,100,342 | | |
| 22,070,117 | |
| |
| | | |
| | |
Commitments and contingencies (Notes 10 and 11) | |
| - | | |
| - | |
| |
| | | |
| | |
Stockholders’ Equity: | |
| | | |
| | |
Series A Preferred stock, $0.00001 par value; 120,000 shares authorized; 23,400 issued as of July 31, 2023 and January 31, 2023, respectively, 0 shares outstanding as of July 31, 2023 and January 31, 2023, respectively | |
| - | | |
| - | |
Series B Preferred stock, $0.00001 par value; 200,000 shares authorized; 0 and 54,600 issued and outstanding as of July 31, 2023 and January 31, 2023 respectively | |
| - | | |
| - | |
Preferred stock, $0.00001 par value; 19,680,000 shares authorized; no shares issued and outstanding | |
| - | | |
| - | |
Common stock, $0.00001 par value; 250,000,000 shares authorized; 37,343,387 and 36,317,857 shares issued and outstanding as of July 31, 2023 and January 31, 2023 | |
| 374 | | |
| 364 | |
Additional paid in capital | |
| 22,912,383 | | |
| 22,724,440 | |
Accumulated deficit | |
| (6,963,922 | ) | |
| (10,060,226 | ) |
Less: Treasury stock, 230,000 shares at cost | |
| (149,500 | ) | |
| (149,500 | ) |
Total Stockholders’ Equity | |
| 15,799,335 | | |
| 12,515,078 | |
Total Liabilities and Stockholders’ Equity | |
$ | 39,899,677 | | |
$ | 34,585,195 | |
See
accompanying notes to the condensed consolidated financial statements.
Mama’s
Creations, Inc.
Condensed
Consolidated Statements of Operations
(Unaudited)
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
For the Three Months Ended July 31, | | |
For the Six Months Ended July 31, | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
| | |
| | |
| | |
| |
Net sales | |
$ | 24,790,085 | | |
$ | 22,846,474 | | |
$ | 47,910,901 | | |
$ | 44,677,054 | |
| |
| | | |
| | | |
| | | |
| | |
Costs of sales | |
| 17,283,847 | | |
| 20,119,862 | | |
| 34,033,663 | | |
| 38,090,179 | |
| |
| | | |
| | | |
| | | |
| | |
Gross profit | |
| 7,506,238 | | |
| 2,726,612 | | |
| 13,877,238 | | |
| 6,586,875 | |
| |
| | | |
| | | |
| | | |
| | |
Operating expenses: | |
| | | |
| | | |
| | | |
| | |
Research and development | |
| 94,871 | | |
| 41,792 | | |
| 166,056 | | |
| 68,327 | |
Selling, general and administrative | |
| 5,135,537 | | |
| 3,516,115 | | |
| 9,492,568 | | |
| 7,088,870 | |
Total operating expenses | |
| 5,230,408 | | |
| 3,557,907 | | |
| 9,658,624 | | |
| 7,157,197 | |
| |
| | | |
| | | |
| | | |
| | |
Income (loss) from operations | |
| 2,275,830 | | |
| (831,295 | ) | |
| 4,218,614 | | |
| (570,322 | ) |
| |
| | | |
| | | |
| | | |
| | |
Other income (expenses) | |
| | | |
| | | |
| | | |
| | |
Interest, net | |
| (181,658 | ) | |
| (139,064 | ) | |
| (359,052 | ) | |
| (263,315 | ) |
Amortization of debt discount | |
| (5,530 | ) | |
| (3,015 | ) | |
| (11,060 | ) | |
| (6,655 | ) |
Other income | |
| 7,449 | | |
| 2,596 | | |
| 27,449 | | |
| 2,596 | |
Total other expenses | |
| (179,739 | ) | |
| (139,483 | ) | |
| (342,663 | ) | |
| (267,374 | ) |
| |
| | | |
| | | |
| | | |
| | |
Net income (loss) before income tax provision and income from equity method investment | |
| 2,096,091 | | |
| (970,778 | ) | |
| 3,875,951 | | |
| (837,696 | ) |
| |
| | | |
| | | |
| | | |
| | |
Income from equity method investment | |
| 77,584 | | |
| 18,540 | | |
| 223,342 | | |
| 18,540 | |
Income tax (provision) benefit | |
| (429,764 | ) | |
| 208,992 | | |
| (954,456 | ) | |
| 179,607 | |
| |
| | | |
| | | |
| | | |
| | |
Net income (loss) | |
| 1,743,911 | | |
| (743,246 | ) | |
| 3,144,837 | | |
| (639,549 | ) |
| |
| | | |
| | | |
| | | |
| | |
Less: series B preferred dividends | |
| (21,233 | ) | |
| - | | |
| (48,533 | ) | |
| - | |
| |
| | | |
| | | |
| | | |
| | |
Net Income available to common stockholders | |
| 1,722,678 | | |
| (743,246 | ) | |
| 3,096,304 | | |
| (639,549 | ) |
| |
| | | |
| | | |
| | | |
| | |
Net income (loss) per common share | |
| | | |
| | | |
| | | |
| | |
– basic | |
$ | 0.05 | | |
$ | (0.02 | ) | |
$ | 0.09 | | |
$ | (0.02 | ) |
– diluted | |
$ | 0.05 | | |
$ | (0.02 | ) | |
$ | 0.08 | | |
$ | (0.02 | ) |
| |
| | | |
| | | |
| | | |
| | |
Weighted average common shares outstanding | |
| | | |
| | | |
| | | |
| | |
– basic | |
| 36,855,181 | | |
| 35,811,087 | | |
| 36,628,429 | | |
| 35,785,719 | |
– diluted | |
| 37,490,567 | | |
| 35,811,087 | | |
| 37,195,314 | | |
| 35,785,719 | |
See
accompanying notes to the condensed consolidated financial statements.
Mama’s
Creations, Inc.
Condensed
Consolidated Statements of Changes in Stockholders’ Equity
(Unaudited)
For
the Period from May 1, 2023 through July 31, 2023
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
Equity | |
| |
Series A Preferred Stock | | |
Series B Preferred Stock | | |
Common Stock | | |
Treasury Stock | | |
Additional Paid In | | |
Accumulated | | |
Stockholders’ | |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
Equity | |
Balance, May 1, 2023 | |
| - | | |
$ | - | | |
| 54,600 | | |
$ | - | | |
| 36,484,777 | | |
$ | 366 | | |
| (230,000 | ) | |
$ | (149,500 | ) | |
$ | 22,799,322 | | |
$ | (8,686,600 | ) | |
$ | 13,963,588 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Stock based compensation | |
| - | | |
| - | | |
| - | | |
| - | | |
| 19,960 | | |
| - | | |
| - | | |
| - | | |
| 104,789 | | |
| - | | |
| 104,789 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Stock issued for the exercise of options and warrants | |
| - | | |
| - | | |
| - | | |
| - | | |
| 19,650 | | |
| - | | |
| - | | |
| - | | |
| 8,280 | | |
| - | | |
| 8,280 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Conversion of series B preferred stock to common stock | |
| - | | |
| - | | |
| (54,600 | ) | |
| - | | |
| 819,000 | | |
| 8 | | |
| - | | |
| - | | |
| (8 | ) | |
| - | | |
| - | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Series B Preferred dividend | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (21,233 | ) | |
| (21,233 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net income | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 1,743,911 | | |
| 1,743,911 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance, July 31, 2023 | |
| - | | |
$ | - | | |
| - | | |
$ | - | | |
| 37,343,387 | | |
$ | 374 | | |
| (230,000 | ) | |
$ | (149,500 | ) | |
$ | 22,912,383 | | |
$ | (6,963,922 | ) | |
$ | 15,799,335 | |
For
the Period from May 1, 2022 through July 31, 2022
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
Equity | |
| |
Series A Preferred Stock | | |
Common Stock | | |
Treasury Stock | | |
Additional Paid In | | |
Accumulated | | |
Stockholders’ | |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
Equity | |
Balance, May 1, 2022 | |
| - | | |
$ | - | | |
| 35,774,468 | | |
$ | 359 | | |
| (230,000 | ) | |
$ | (149,500 | ) | |
$ | 20,587,789 | | |
$ | (12,225,133 | ) | |
$ | 8,213,515 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Stock issued for the exercise of options | |
| - | | |
| - | | |
| 41,417 | | |
| - | | |
| - | | |
| - | | |
| 26,250 | | |
| - | | |
| 26,250 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Stock options issued for services | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 12,333 | | |
| - | | |
| 12,333 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Stock issued for the acquisition of equity investment in Chef Inspirational | |
| - | | |
| - | | |
| 501,972 | | |
| 5 | | |
| - | | |
| - | | |
| 699,995 | | |
| - | | |
| 700,000 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (743,246 | ) | |
| (743,246 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance, July 31, 2022 | |
| - | | |
$ | - | | |
| 36,317,857 | | |
$ | 364 | | |
| (230,000 | ) | |
$ | (149,500 | ) | |
$ | 21,326,367 | | |
$ | (12,968,379 | ) | |
$ | 8,208,852 | |
For
the Period from February 1, 2023 through July 31, 2023
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
Equity | |
| |
Series A Preferred Stock | | |
Series B Preferred Stock | | |
Common Stock | | |
Treasury Stock | | |
Additional Paid In | | |
Accumulated | | |
Stockholders’ | |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
Equity | |
Balance, February 1, 2023 | |
| - | | |
$ | - | | |
| 54,600 | | |
$ | - | | |
| 36,317,857 | | |
$ | 364 | | |
| (230,000 | ) | |
$ | (149,500 | ) | |
$ | 22,724,440 | | |
$ | (10,060,226 | ) | |
$ | 12,515,078 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Stock based compensation | |
| - | | |
| - | | |
| - | | |
| - | | |
| 19,960 | | |
| - | | |
| - | | |
| - | | |
| 160,173 | | |
| - | | |
| 160,173 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Stock issued for the exercise of options and warrants | |
| - | | |
| - | | |
| - | | |
| - | | |
| 186,570 | | |
| 2 | | |
| - | | |
| - | | |
| 27,778 | | |
| - | | |
| 27,780 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Conversion of series B preferred stock to common stock | |
| - | | |
| - | | |
| (54,600 | ) | |
| - | | |
| 819,000 | | |
| 8 | | |
| - | | |
| - | | |
| (8 | ) | |
| - | | |
| - | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Series B Preferred dividend | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (48,533 | ) | |
| (48,533 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net income | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 3,144,837 | | |
| 3,144,837 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance, July 31, 2023 | |
| - | | |
$ | - | | |
| - | | |
$ | - | | |
| 37,343,387 | | |
$ | 374 | | |
| (230,000 | ) | |
$ | (149,500 | ) | |
$ | 22,912,383 | | |
$ | (6,963,922 | ) | |
$ | 15,799,335 | |
For
the Period from February 1, 2022 through July 31, 2022
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
Equity | |
| |
Series A Preferred Stock | | |
Common Stock | | |
Treasury Stock | | |
Additional Paid In | | |
Accumulated | | |
Stockholders’ | |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
Equity | |
Balance, February 1, 2022 | |
| - | | |
$ | - | | |
| 35,758,792 | | |
$ | 359 | | |
| (230,000 | ) | |
$ | (149,500 | ) | |
$ | 20,587,789 | | |
$ | (12,328,830 | ) | |
$ | 8,109,818 | |
Beginning balance, value | |
| - | | |
$ | - | | |
| 35,758,792 | | |
$ | 359 | | |
| (230,000 | ) | |
$ | (149,500 | ) | |
$ | 20,587,789 | | |
$ | (12,328,830 | ) | |
$ | 8,109,818 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Stock issued for the exercise of options | |
| - | | |
| - | | |
| 57,093 | | |
| - | | |
| - | | |
| - | | |
| 26,250 | | |
| - | | |
| 26,250 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Stock options issued for services | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 12,333 | | |
| - | | |
| 12,333 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Stock issued for the acquisition of equity investment in Chef Inspirational | |
| - | | |
| - | | |
| 501,972 | | |
| 5 | | |
| - | | |
| - | | |
| 699,995 | | |
| - | | |
| 700,000 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (639,549 | ) | |
| (639,549 | ) |
Net income (loss) | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (639,549 | ) | |
| (639,549 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance, July 31, 2022 | |
| - | | |
$ | - | | |
| 36,317,857 | | |
$ | 364 | | |
| (230,000 | ) | |
$ | (149,500 | ) | |
$ | 21,326,367 | | |
$ | (12,968,379 | ) | |
$ | 8,208,852 | |
Ending balance, value | |
| - | | |
$ | - | | |
| 36,317,857 | | |
$ | 364 | | |
| (230,000 | ) | |
$ | (149,500 | ) | |
$ | 21,326,367 | | |
$ | (12,968,379 | ) | |
$ | 8,208,852 | |
See
accompanying notes to the condensed consolidated financial statements.
Mama’s
Creations, Inc.
Condensed
Consolidated Statements of Cash Flows
(Unaudited)
| |
2023 | | |
2022 | |
| |
For the Six Months Ended July 31, | |
| |
2023 | | |
2022 | |
CASH FLOWS FROM OPERATING ACTIVITIES: | |
| | | |
| | |
Net income (loss) | |
$ | 3,144,837 | | |
$ | (639,549 | ) |
Adjustments to reconcile net income to net cash provided by operating activities: | |
| | | |
| | |
Depreciation | |
| 511,589 | | |
| 401,126 | |
Amortization of debt discount | |
| 11,060 | | |
| 6,655 | |
Amortization of right of use assets | |
| 112,241 | | |
| 182,862 | |
Amortization of intangibles | |
| 303,949 | | |
| 230,156 | |
Stock-based compensation | |
| 110,173 | | |
| 12,333 | |
Allowance for obsolete inventory | |
| 93,238 | | |
| - | |
Change in deferred tax asset | |
| 649,651 | | |
| (188,080 | ) |
Income from equity method investment | |
| (223,342 | ) | |
| (18,540 | ) |
Paid in kind interest | |
| - | | |
| 53,356 | |
Changes in operating assets and liabilities: | |
| | | |
| | |
Allowance for doubtful accounts | |
| 140,442 | | |
| - | |
Accounts receivable | |
| 1,126,867 | | |
| 749,959 | |
Inventories | |
| 234,130 | | |
| (1,302,933 | ) |
Prepaid expenses and other current assets | |
| 346,709 | | |
| (248,113 | ) |
Security deposits | |
| (17,941 | ) | |
| - | |
Accounts payable and accrued expenses | |
| (3,049,114 | ) | |
| 1,170,280 | |
Operating lease liability | |
| (134,862 | ) | |
| (176,534 | ) |
Net Cash Provided by Operating Activities | |
| 3,359,627 | | |
| 232,978 | |
| |
| | | |
| | |
CASH FLOWS FROM INVESTING ACTIVITIES: | |
| | | |
| | |
Cash paid for fixed assets | |
| (252,853 | ) | |
| (305,547 | ) |
Cash paid for investment in Chef Inspirational Foods, LLC, net | |
| (645,641 | ) | |
| (500,000 | ) |
Net Cash (Used in) Investing Activities | |
| (898,494 | ) | |
| (805,547 | ) |
| |
| | | |
| | |
CASH FLOWS FROM FINANCING ACTIVITIES: | |
| | | |
| | |
Proceeds in advance of preferred stock offering | |
| - | | |
| 515,000 | |
Repayment of term loan | |
| (775,863 | ) | |
| (517,241 | ) |
(Repayment) borrowings of line of credit, net | |
| (390,000 | ) | |
| 1,725,000 | |
Repayment of finance lease obligations | |
| (92,724 | ) | |
| (130,626 | ) |
Payment of Series B Preferred dividends | |
| (48,533 | ) | |
| - | |
Proceeds from exercise of options | |
| 27,780 | | |
| 26,250 | |
Net Cash (Used in) Provided by Financing Activities | |
| (1,279,340 | ) | |
| 1,618,383 | |
| |
| | | |
| | |
Net Increase in Cash | |
| 1,181,793 | | |
| 1,045,814 | |
| |
| | | |
| | |
Cash - Beginning of Period | |
| 4,378,383 | | |
| 850,598 | |
| |
| | | |
| | |
Cash - End of Period | |
$ | 5,560,176 | | |
$ | 1,896,412 | |
| |
| | | |
| | |
SUPPLEMENTARY CASH FLOW INFORMATION: | |
| | | |
| | |
Cash Paid During the Period for: | |
| | | |
| | |
Income taxes | |
$ | 112,500 | | |
$ | - | |
Interest | |
$ | 313,488 | | |
$ | 182,873 | |
| |
| | | |
| | |
SUPPLEMENTARY DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES: | |
| | | |
| | |
Conversion of series b preferred stock to common stock | |
$ | 8 | | |
$ | - | |
Finance lease asset additions | |
$ | 903,288 | | |
$ | 34,268 | |
Related party debt incurred for purchase of Chef Inspirational Foods, LLC | |
$ | 2,700,000 | | |
| - | |
Non-cash consideration paid in common stock for equity investment in Chef Inspirational | |
$ | - | | |
$ | 700,000 | |
Settlement of liability in common stock | |
$ | 50,000 | | |
$ | - | |
See
accompanying notes to the condensed consolidated financial statements.
Mama’s
Creations, Inc.
Notes
to Condensed Consolidated Financial Statements
July
31, 2023
Note
1 - Nature of Operations and Basis of Presentation
Nature
of Operations
Mama’s
Creations, Inc. (together with its subsidiaries, the “Company”), was organized on July 22, 2009 as a Nevada corporation.
The Company has a year-end of January 31.
Our
subsidiary, MamaMancini’s Inc., a Delaware Corporation (“Mamas”) is a marketer, manufacturer and distributor of beef
meatballs with sauce, turkey meatballs with sauce, beef meat loaf, sausage & peppers, chicken parmesan and other similar meats and
sauces. In addition, the Company continues to diversify its product line by introducing new products such as ready to serve meals, single-size
pasta bowls, bulk deli, and packaged refrigerated protein products. Mamas products were submitted to the United States Department of
Agriculture (the “USDA”) and approved as all natural. The USDA defines all natural as a product that contains no artificial
ingredients, coloring ingredients or chemical preservatives and is minimally processed.
On
December 29, 2021, the Company made two acquisitions which expanded the Company’s core product lines, occasions, and access to
specific cohorts and markets. T&L Creative Salads, Inc. (“T&L”) and Olive Branch, LLC (“Olive Branch”),
are related premier gourmet food manufacturers based in New York. T&L offers a full line of foods for retail food chains and club
stores, delis, bagel stores, caterers and provision distributors. T&L uses high-quality meats, seafood and vegetables, prepared to
meet the standards set forth by the USDA and the Food and Drug Administration (“FDA”). Olive Branch offers a full line of
olives, olive mixes, and savory products to retail food chains and club stores, delis, bagel stores, caterers and provision distributors,
primarily in pre-packaged containers.
On
June 28, 2022, the Company acquired a 24% minority interest in Chef Inspirational Foods, LLC (“CIF”), a leading developer,
innovator, marketer and sales company selling prepared foods, for an investment of $1.2 million. The investment consisted of $500,000
in cash and $700,000 in the Company’s common stock. The acquisition of the interest in CIF was accounted for under the equity method
of accounting for investments up until the Company acquired the remaining interest of CIF (the “CIF Acquisition”). On June
28, 2023, the Company completed the acquisition of the remaining 76% of CIF, in accordance with the terms of the Membership Interest
Purchase Agreement dated June 28, 2023 by and among the Company, Siegel Suffolk Family, LLC, and R&I Loeb Family, LLC (the “Sellers”).
Per the terms of the Membership Interest Purchase Agreement the purchase price was $3.65 million, including $950 thousand in cash at
closing and $2.7 million in a promissory note. The promissory note requires a principal payment of $1.2 million in cash on the first
anniversary of the closing date, and a payment of $1.5 million in common stock of the Company on the second anniversary of the closing
date.
The
following presents the unaudited results of operations for the period February 1, 2023 through June 28, 2023 of CIF.
Schedule
of Results of Operations
| |
For the Period February 1, 2023 through June 28, 2023 | |
Revenues | |
$ | 13,720,817 | |
Net income | |
$ | 930,592 | |
On
July 31, 2023, MamaMancini’s Holdings, Inc. filed an amendment to the Articles of Incorporation with the Secretary of State of
the State of Nevada to change the Company’s name from “MamaMancini’s Holdings, Inc.” to “Mama’s Creations,
Inc.” (the “Name Change”). The Name Change, which was approved by the Company’s stockholders at its annual meeting
on July 31, 2023, did not alter the voting powers or relative rights of the Company Common Stock, reflects the evolution of the Company
from its origins as a home style, old world Italian food company to a broader provider of all-natural specialty prepared refrigerated
foods for sale in retailers around the country. The Company also amended and restated its Amended and Restated Bylaws, solely to reflect
the name change (as amended, the “Second Amended and Restated Bylaws”).
Note
2 - Summary of Significant Accounting Policies
Basis
of Presentation
The
accompanying unaudited Condensed Consolidated Financial Statements have been prepared in accordance with accounting principles generally
accepted in the United States of America (“U.S. GAAP”) for interim financial information and with the instructions to Form
10-Q and Article 8 of Regulation S-X of the SEC for interim financial information. Accordingly, they do not include all of the information
and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, the
accompanying Condensed Consolidated Financial Statements of the Company and its subsidiaries, which are unaudited, include all normal
and recurring adjustments considered necessary to present fairly the Company’s financial position as of July 31, 2023, and the
results of its operations and its cash flows for the periods presented. The unaudited Condensed Consolidated Financial Statements herein
should be read together with the historical consolidated financial statements of the Company for the years ended January 31, 2023 and
2022 included in our 2023 Form 10-K. Operating results for the three and six months ended July 31, 2023 are not necessarily indicative
of the results that may be expected for the year ending January 31, 2024.
Principles
of Consolidation
The
Condensed Consolidated Financial Statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany balances
have been eliminated in consolidation.
Use
of Estimates
The
preparation of Condensed Consolidated Financial Statements in accordance with U.S. GAAP requires management to make estimates and assumptions
that affect the amounts reported in the Condensed Consolidated Financial Statements and accompanying notes. The Company bases its estimates
on historical experience and other assumptions believed to be reasonable under the circumstances, the results of which form the basis
for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Such estimates
and assumptions impact, among others, the following: allowance for doubtful accounts, the fair value of stock-based payments, valuation
of the acquisition of the remaining interest of CIF (which was accounted for as an asset acquisition as substantially all of the fair
value is concentrated in customer relationships), inventory reserves, and estimates for unrealized returns, discounts, and other allowances
that are netted against revenue.
Making
estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of
a condition, situation or set of circumstances that existed at the date of the Condensed Consolidated Financial Statements, which management
considered in formulating its estimate could change in the near term due to one or more future confirming events. Accordingly, the actual
results could differ significantly from our estimates.
Risks
and Uncertainties
The
Company operates in an industry that is subject to intense competition and changes in consumer demand. The Company’s operations
are subject to significant risk and uncertainties including financial and operational risks including the potential risk of business
failure.
The
Company has experienced, and in the future expects to continue to experience variability in sales and earnings. The factors expected
to contribute to this variability include, among others, (i) the cyclical nature of the grocery industry, (ii) general economic conditions
in the various local markets in which the Company competes, including a potential general downturn in the economy, and (iii) the volatility
of prices pertaining to food and beverages in connection with the Company’s distribution of the product. These factors, among others,
make it difficult to project the Company’s operating results on a consistent basis.
Cash
The
Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents. The Company
held no cash equivalents at July 31, 2023 and January 31, 2023.
The
Company minimizes its credit risk associated with cash by periodically evaluating the credit quality of its primary financial institution.
The balance at times may exceed federally insured limits.
Accounts
Receivable and Allowance for Doubtful Accounts
Accounts
receivable are stated at the amount management expects to collect from outstanding balances. The Company generally does not require collateral
to support customer receivables. The Company provides an allowance for doubtful accounts based upon a review of the outstanding accounts
receivable, historical collection information and existing economic conditions. The Company determines if receivables are past due based
on days outstanding, and amounts are written off when determined to be uncollectible by management. As of July 31, 2023 and January 31,
2023, the reserve for uncollectible accounts was approximately $93,000 and $233,000, respectively. During the three and six months ended
July 31, 2023 the Company wrote off approximately $140,000 accounts that were deemed to be uncollectible.
Inventories
The
Company values its inventory at the lower of cost or net realizable value (“NRV”) and include direct material, direct labor,
warehousing, and overhead costs. NRV is defined as the estimated selling prices less the costs of completion, disposal, and transportation.
The cost of inventory is determined on the first-in, first-out basis. Inventories have been reduced by an allowance for excess, obsolete
and unsaleable inventories. The allowance is an estimate based on management’s review of inventories on hand compared to estimated
future usage and sales. The reserve for obsolescence as of July 31, 2023 and January 31, 2023 was approximately $126,000 and $32,000,
respectively.
Inventories
by major category are as follows:
Schedule of Inventories
| |
July
31, 2023 | | |
January 31, 2023 | |
Raw materials and packaging | |
$ | 1,495,179 | | |
$ | 1,883,270 | |
Work in process | |
| 200,437 | | |
| 98,910 | |
Finished goods | |
| 1,612,897 | | |
| 1,653,701 | |
Total | |
$ | 3,308,513 | | |
$ | 3,635,881 | |
Property,
Plant and Equipment
Property,
plant, and equipment are recorded at cost net of depreciation. Depreciation expense is computed using straight-line methods over the
estimated useful lives.
Asset
lives for financial statement reporting of depreciation are:
Schedule
of Property and Equipment Estimated Useful Lives
Machinery and equipment | |
| 2-7 years | |
Furniture and fixtures | |
| 3-5 years | |
Leasehold improvements | |
| -* | |
Upon
sale or retirement of property and equipment, the related cost and accumulated depreciation are removed from the accounts and any gain
or loss is reflected in the consolidated statements of operations.
Goodwill
and Other Intangible Assets
Goodwill
Goodwill represents the excess of the purchase price over the fair values
of the underlying net assets of an acquired business. The Company tests goodwill for impairment on an annual basis during the fourth quarter
of its fiscal year, or immediately if conditions indicate that such impairment could exist. The Company evaluates qualitative factors
to determine if it is more likely than not that the fair value is less than its carrying value and whether it is necessary to perform
goodwill impairment process.
As
of July 31, 2023 and January 31, 2023, there were no impairment losses recognized for goodwill.
Other
Intangible Assets
Other
intangible assets consist of trademarks, trade names and customer relationships. Intangible asset lives for financial statement reporting
of amortization are:
Schedule
of Other Intangible Assets Impairment Losses Recognized for Goodwill
Tradenames and trademarks | |
| 3 years | |
Customer relationships | |
| 4 – 5 years | |
Fair
Value of Financial Instruments
For
purpose of this disclosure, the fair value of a financial instrument is the amount at which the instrument could be exchanged in a current
transaction between willing parties, other than in a forced sale or liquidation. The carrying amount of the Company’s short-term
financial instruments approximates fair value due to the relatively short period to maturity for these instruments.
Research
and Development
Research
and development is expensed as incurred. Research and development expenses for the three months ended July 31, 2023 and 2022 were $94,871
and $41,792, respectively. Research and development expenses for the six months ended July 31, 2023 and 2022 were $166,056 and $68,327,
respectively.
Revenue
Recognition
The
Company recognizes revenue in accordance with FASB Topic 606, Revenue from Contracts with Customers (Topic 606).
The
Company’s sales are generated from the sale of finished products to customers, which contains a single performance obligation and
revenue is recognized at a single point in time when ownership, risks and rewards transfer. Typically, this occurs when the goods are
received and accepted by the customer. Revenues are recognized in an amount that reflects the net consideration the Company expects to
receive in exchange for the goods. The Company reports all amounts billed to a customer in a sale transaction as revenue. The Company
elected to treat shipping and handling activities as fulfillment activities, and the related costs are recorded as selling expenses in
selling, general and administrative expenses on the condensed consolidated statements of operations.
The
Company promotes its products with consumer incentives and trade promotions. These programs include discounts, slotting fees, coupons,
rebates, in-store display incentives and volume-based incentives. Customer trade promotion and consumer incentive activities are recorded
as a reduction to the transaction price based on amounts estimated as being due to customers and consumers at the end of a period. The
Company derives these estimates principally on historical utilization and redemption rates. The Company does not receive a distinct service
in relation to the consumer incentives and trade promotions and as a result, these incentives and promotions are accounted for as a reduction
of the transaction price.
Payment
terms in the Company’s invoices are based on the billing schedule established in contracts and purchase orders with customers.
The Company recognizes the related trade receivable when the goods are received by the customer.
Expenses
such as slotting fees, sales discounts, and allowances are accounted for as a direct reduction of revenues as follows:
Schedule
of Expenses of Slotting Fees, Sales Discounts and Allowances are Accounted as Direct Reduction of Revenues
| |
July 31, 2023 | | |
July 31, 2022 | |
| |
For the Three Months Ended | |
| |
July 31, 2023 | | |
July 31, 2022 | |
Gross Sales | |
$ | 25,414,735 | | |
$ | 23,631,857 | |
Less: Slotting, Discounts, Allowances | |
| 624,650 | | |
| 785,383 | |
Net Sales | |
$ | 24,790,085 | | |
$ | 22,846,474 | |
| |
July 31, 2023 | | |
July 31, 2022 | |
| |
For the Six Months Ended | |
| |
July 31, 2023 | | |
July 31, 2022 | |
Gross Sales | |
$ | 49,014,645 | | |
$ | 45,980,449 | |
Less: Slotting, Discounts, Allowances | |
| 1,103,744 | | |
| 1,303,395 | |
Net Sales | |
$ | 47,910,901 | | |
$ | 44,677,054 | |
Disaggregation
of Revenue from Contracts with Customers. The following table disaggregates gross revenue by significant geographic area for the
three months ended July 31, 2023 and 2022:
Schedule
of Disaggregates Gross Revenue by Significant Geographic Area
| |
July 31, 2023 | | |
July 31, 2022 | |
| |
For the Three Months Ended | |
| |
July 31, 2023 | | |
July 31, 2022 | |
Northeast | |
$ | 9,385,210 | | |
$ | 9,066,443 | |
Southeast | |
| 7,191,911 | | |
| 6,857,963 | |
Midwest | |
| 3,987,565 | | |
| 2,560,178 | |
West | |
| 2,693,758 | | |
| 2,543,230 | |
Southwest | |
| 2,156,291 | | |
| 2,604,043 | |
Total gross sales | |
$ | 25,414,735 | | |
$ | 23,631,857 | |
The
following table disaggregates gross revenue by significant geographic area for the six months ended July 31, 2023 and 2022:
| |
July 31, 2023 | | |
July 31, 2022 | |
| |
For the Six Months Ended | |
| |
July 31, 2023 | | |
July 31, 2022 | |
Northeast | |
$ | 17,951,303 | | |
$ | 17,755,723 | |
Southeast | |
| 13,887,317 | | |
| 12,365,760 | |
Midwest | |
| 8,254,563 | | |
| 5,384,977 | |
West | |
| 4,615,326 | | |
| 5,442,086 | |
Southwest | |
| 4,306,136 | | |
| 5,031,903 | |
Total gross sales | |
$ | 49,014,645 | | |
$ | 45,980,449 | |
Cost
of Sales
Cost
of sales represents costs directly related to the production and manufacturing of the Company’s products. Costs include production
costs, freight-in, packaging, and print production costs.
Advertising
Costs
incurred for advertising for the Company are charged to selling, general and administrative expenses as incurred. Advertising expenses
for the three months ended July 31, 2023 and 2022 were approximately $95,000 and $119,000 respectively. Advertising expenses for the
six months ended July 31, 2023 and 2022 were $304,000 and $307,000 respectively.
Stock-Based
Compensation
The
Company accounts for stock-based compensation in accordance with ASC Topic 718, “Compensation – Stock Compensation”
(“ASC 718”), which establishes financial accounting and reporting standards for stock-based employee compensation.
It defines a fair value-based method of accounting for an employee stock option or similar equity instrument.
The
Company recognizes all forms of stock-based payments, including stock option grants, warrants and restricted stock grants, at their fair
value on the grant date, which are based on the estimated number of awards that are ultimately expected to vest.
Stock-based
payments, excluding restricted stock, are valued using a Black-Scholes option pricing model. Grants of stock-based payment awards issued
to non-employees for services rendered have been recorded at the fair value of the stock-based payment, which is the more readily determinable
value. The grants are amortized on a straight-line basis over the requisite service periods, which is generally the vesting period. If
an award is granted, but vesting does not occur, any previously recognized compensation cost is reversed in the period related to the
termination of service. Stock-based compensation expenses are included in cost of goods sold, selling general and administrative expenses,
or research and development, depending on the nature of the services provided, in the condensed consolidated statements of operations.
Stock-based payments issued to placement agents are classified as a direct cost of a stock offering and are recorded as a reduction of
additional paid in capital.
For
the three months ended July 31, 2023 and 2022, stock-based compensation related to options amounted to approximately $18,000 and $12,000,
respectively.
For
the six months ended July 31, 2023 and 2022, stock-based compensation related to options amounted to approximately $41,000 and $12,000,
respectively.
For
the three and six months ended July 31, 2023, the Company issued 19,960 shares valued at approximately $50,000 to certain employees as
compensation.
For
the six months ended July 31, 2023 and 2022, when computing fair value of stock-based payments, the Company has considered the following
variables:
Schedule
of Fair Value of Share-Based Payments
| |
July 31, 2023 | | |
July 31, 2022 | |
Risk-free interest rate | |
| N/A | | |
| 2.77 | % |
Expected life of grants | |
| N/A | | |
| 7.5 years | |
Expected volatility of underlying stock | |
| N/A | | |
| 85.74 | % |
Dividends | |
| N/A | | |
| 0 | % |
Earnings
Per Share
Basic
net income per share attributable to common stockholders excludes dilution and is computed by dividing net income or loss attributable
to common stockholders during the period by the weighted average number of common shares outstanding during the period. Diluted net income
or loss per share reflects potential dilution and is computed by dividing net income attributable to common stockholders by the weighted
average number of common shares outstanding during the period, which is increased by the number of additional common shares that would
have been outstanding if the potential common shares had been issued. However, if the effect of any additional securities are anti-dilutive
(i.e., resulting in a higher net income per share or lower net loss per share), they are excluded from the dilutive net income computation.
The dilutive effect of stock options, warrants, and restricted stock is calculated using the treasury-stock method and the dilutive effect
of the Series B Preferred Stock is calculated using the if-converted method.
The
following table provides a reconciliation of the numerator and denominator used in computing basic and diluted net income attributable
to common stockholders per common share.
Schedule
of Earnings Per Share, Basic and Diluted
| |
July 31, 2023 | | |
July 31, 2022 | |
| |
For the Three Months Ended | |
| |
July 31, 2023 | | |
July 31, 2022 | |
Numerator: | |
| | | |
| | |
Net (loss) income attributable to common stockholders | |
$ | 1,722,678 | | |
| (743,246 | ) |
Effect of dilutive securities: | |
| 21,233 | | |
| — | |
| |
| | | |
| | |
Diluted net income (loss) | |
$ | 1,743,911 | | |
$ | (743,246 | ) |
| |
| | | |
| | |
Denominator: | |
| | | |
| | |
Weighted average common shares outstanding – basic | |
| 36,855,181 | | |
| 35,811,087 | |
Dilutive securities (a): | |
| | | |
| | |
Restricted stock | |
| 251,017 | | |
| - | |
Options | |
| 384,369 | | |
| | |
| |
| | | |
| - | |
| |
| | | |
| | |
Weighted average common shares outstanding and assumed conversion – diluted | |
| 37,490,567 | | |
| 35,811,087 | |
| |
| | | |
| | |
Basic net (loss) income per common share | |
$ | 0.05 | | |
$ | (0.02 | ) |
| |
| | | |
| | |
Diluted net (loss) income per common share | |
$ | 0.05 | | |
$ | (0.02 | ) |
| |
| | | |
| | |
(a) – Anti-dilutive securities excluded: | |
| - | | |
| 689,000 | |
| |
July 31, 2023 | | |
July 31, 2022 | |
| |
For the Six Months Ended | |
| |
July 31, 2023 | | |
July 31, 2022 | |
Numerator: | |
| | | |
| | |
Net (loss) income attributable to common stockholders | |
$ | 3,096,304 | | |
| (639,549 | ) |
Effect of dilutive securities: | |
| 48,533 | | |
| — | |
| |
| | | |
| | |
Diluted net income | |
$ | 3,144,837 | | |
$ | (639,549 | ) |
| |
| | | |
| | |
Denominator: | |
| | | |
| | |
Weighted average common shares outstanding – basic | |
| 36,628,429 | | |
| 35,785,719 | |
Dilutive securities (a): | |
| | | |
| | |
Restricted stock | |
| 222,280 | | |
| - | |
Options | |
| 344,605 | | |
| - | |
| |
| | | |
| - | |
| |
| | | |
| | |
Weighted average common shares outstanding and assumed conversion – diluted | |
| 37,195,314 | | |
| 35,785,719 | |
| |
| | | |
| | |
Basic net (loss) income per common share | |
$ | 0.09 | | |
$ | (0.02 | ) |
| |
| | | |
| | |
Diluted net income (loss) per common share | |
$ | 0.08 | | |
$ | (0.02 | ) |
| |
| | | |
| | |
(a) – Anti-dilutive securities excluded: | |
| - | | |
| 689,000 | |
Income
Taxes
Income
taxes are provided in accordance with ASC 740, “Accounting for Income Taxes”. A deferred tax asset or liability is
recorded for all temporary differences between financial and tax reporting and net operating loss carryforwards. Deferred tax expense
results from the net change during the period of deferred tax assets and liabilities.
Deferred
tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all
of the deferred tax assets will not be realized. Deferred tax assets are adjusted for the effects of changes in tax laws and rates on
the date of enactment. As of July 31, 2023 and January 31, 2023, the Company recognized a deferred tax asset of $67,908 and $717,559,
respectively, which is included in other long-term assets on the condensed consolidated balance sheets. The Company regularly evaluates
the need for a valuation allowance related to the deferred tax asset.
Recent
Accounting Pronouncements
In
August 2020, the FASB issued ASU No. 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity
(“ASU 2020-06”), which simplifies an issuer’s accounting for convertible instruments by reducing the number of
accounting models that require separate accounting for embedded conversion features. ASU 2020-06 also simplifies the settlement assessment
that entities are required to perform to determine whether a contract qualifies for equity classification and makes targeted improvements
to the disclosures for convertible instruments and earnings-per-share (EPS) guidance. This update will be effective for the Company’s
fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. Early adoption is permitted, but no earlier
than fiscal years beginning after December 15, 2020, and interim periods within those fiscal years. Entities can elect to adopt the new
guidance through either a modified retrospective method of transition or a fully retrospective method of transition. The adoption of
the new standard is not expected to have a significant impact on the Company’s consolidated financial statements.
Management
does not believe that any recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect
on the accompanying consolidated financial statements.
Note
3 – Property Plant and Equipment:
Property
plant and equipment on July 31, 2023 and January 31, 2023 are as follows:
Schedule of Property and Equipment
| |
July
31, 2023 | | |
January 31, 2023 | |
Machinery and Equipment | |
$ | 3,669,137 | | |
$ | 5,387,255 | |
Furniture and Fixtures | |
| 236,645 | | |
| 284,781 | |
Leasehold Improvements | |
| 2,841,159 | | |
| 3,480,061 | |
Property and Equipment, Gross | |
| 6,746,941 | | |
| 9,152,097 | |
Less: Accumulated Depreciation | |
| 2,679,293 | | |
| 5,729,001 | |
Total | |
$ | 4,067,648 | | |
$ | 3,423,096 | |
Depreciation
expense for the three months ended July 31, 2023 and 2022 amounted to $263,176 and $192,297, respectively. Depreciation expense for the
six months ended July 31, 2023 and 2022 amounted to $511,589 and $401,126, respectively.
Note
4 – Acquisition of CIF
As
described in Note 1, on June 28, 2023, the Company completed the CIF Acquisition. The acquisition of the remaining interest in CIF was
accounted for as an asset acquisition as substantially all of the fair value was concentrated in customer relationships. CIF’s
assets (except for cash and working capital) were measured and recognized as an allocation of the transaction price based on their relative
fair values as of the transaction date. The fair value of total consideration was $5,216,828. The following table is a summary of the
purchase price calculation.
Schedule
of Purchase Price Calculation
| |
| | |
Cash transferred upon acquisition | |
| 950,000 | |
Related party debt issued upon acquisition | |
| 2,700,000 | |
Sub-total | |
| 3,650,000 | |
Carrying value of the Company’s equity method investment in CIF | |
| 1,566,828 | |
Total purchase price | |
| 5,216,828 | |
The
allocation of the purchase price was as follows (amounts in thousands):
Schedule
of Allocation of Purchase Price
| |
| | |
Cash and cash equivalents | |
$ | 304,359 | |
Net working capital (excluding cash) | |
| 356,848 | |
Customer relationships | |
| 4,555,621 | |
Net assets acquired | |
$ | 5,216,828 | |
Note
5 – Intangible assets, net
Intangible
assets, net consisted of the following at July 31, 2023:
Schedule of Intangibles Assets
| |
Gross Carrying Amount | | |
Accumulated Amortization | | |
Net Carrying Amount | | |
Weighted Average Remaining Life (years) | |
Software | |
$ | 87,639 | | |
$ | (87,639 | ) | |
$ | - | | |
| - | |
Customer relationships | |
| 6,417,621 | | |
| (700,666 | ) | |
| 5,716,955 | | |
| 3.79 | |
Tradename and trademarks | |
| 79,000 | | |
| (41,773 | ) | |
| 37,227 | | |
| 1.41 | |
| |
$ | 6,584,260 | | |
$ | (830,078 | ) | |
$ | 5,754,182 | | |
| | |
Intangibles,
net consisted of the following at January 31, 2023:
| |
Gross Carrying Amount | | |
Accumulated Amortization | | |
Net Carrying Amount | | |
Weighted Average Remaining Life | |
Software | |
$ | 87,639 | | |
$ | (87,639 | ) | |
$ | - | | |
| - | |
Customer relationships | |
| 1,862,000 | | |
| (409,776 | ) | |
| 1,452,224 | | |
| 3.41 | |
Tradename and trademarks | |
| 79,000 | | |
| (28,714 | ) | |
| 50,286 | | |
| 1.91 | |
| |
$ | 2,028,639 | | |
$ | (526,129 | ) | |
$ | 1,502,510 | | |
| | |
As
described in Note 1 and 4, on June 28, 2023, the Company completed the CIF Acquisition which resulted in the recognition of Customer
relationships in the amount of $4,555,621.
Amortization
expense for the three and six months ended July 31, 2023 was $202,053 and $303,949, respectively.
Amortization
expense for the three and six months ended July 31, 2022 was $116,986 and $ 230,156, respectively.
We
expect the estimated aggregate amortization expense for each of the five succeeding fiscal years to be as follows:
Schedule of Estimated Aggregate Amortization Expense
| |
| | |
2024 (Remaining) | |
$ | 768,954 | |
2025 | |
| 1,538,766 | |
2026 | |
| 1,513,238 | |
2027 | |
| 1,466,741 | |
2028 | |
| 466,483 | |
Total | |
$ | 5,754,182 | |
Note
6 – Related Party Transactions
Promissory
Note – Related Party
Upon
consummation of the acquisition of T&L and Olive Branch on December 29, 2021, the Company executed a $3,000,000 promissory note with
the sellers. The promissory note requires annual principal payments of $750,000 payable on each anniversary of the closing, together
with accrued interest at a rate of three and one-half (3.5%) per annum. As of July 31, 2023 and January 31, 2023, the outstanding balance
under the note was $2,250,000, respectively, of which $750,000 is recorded as Promissory notes – related parties and $1,500,000
is recorded as Promissory notes – related parties, net of current in the Company’s Condensed Consolidated Balance Sheets.
For the three and six months ended July 31, 2023 interest expense for this note was $20,137 and $39,451 respectively. For the three and
six months ended July 31, 2022 interest expense for this note was $27,237 and $53,356 respectively. As of July 31, 2023 and January 31,
2023, accrued interest was $46,140 and $6,688, respectively.
As
part of the purchase price of the remaining interest in CIF, the Company agreed to pay $600,000
to each Seller in cash by bank check(s) or wire transfer(s), without interest, on the first anniversary of the closing date and
$750,000
shall be paid by the Company to each seller in common stock of the Company, without interest, on the second anniversary of the
Closing Date. As of July 31, 2023 $1,200,000
is recorded as Promissory notes – related parties and $1,500,000
is recorded as Promissory notes – related parties, net of current in the Company’s Condensed Consolidated Balance
Sheet.
Lease
– Related Party
The
Company leases a fully contained facility in Farmingdale, NY from 148 Allen Blvd LLC for production and distribution of T&L
Creative Salads and Olive Branch products. 148 Allen Blvd LLC is owned by Anthony Morello, Jr., President of T&L and various
individuals related to Mr. Morello. This lease term is through November
30, 2031 with the
option to extend the lease for two additional ten-year terms with base rent of $20,200
per month through December 31, 2026, increasing after that date to $23,567
through the end of the initial lease term. The exercise of optional renewal is uncertain and therefore excluded from the calculation
of the right of use asset. Rent expense and other ancillary charges pursuant to the lease for the three and six months ended July
31, 2023 was $105,691
and $171,299,
respectively. Rent expense and other ancillary charges pursuant to the lease for the three and six months ended July 31, 2022 was
$65,608 and $131,216, respectively.
Chef
Inspirational Foods, LLC – Related Party
As
noted above in Note 1, the Company owned a 24% minority interest in CIF (until June 28, 2023). For the period from May 1, 2023 to June
28,2023 and the period from February 1, 2023 to June 28, 2023, the Company recorded sales of $4,349,203 and $10,889,277 with CIF. As
of January 31, 2023, the Company had an account receivable balance with CIF of $1,449,009. On June 28, 2023 the Company acquired the
remaining interest in CIF (refer to Note 1 and 4).
Note
7 – Loan and Security Agreements
M&T
Bank
The
Company has a working capital line with M&T Bank (the “Credit Agreement”) with total available borrowings of $5.5 million.
On July 18, 2023 the Company extended the maturity of the working capital line from June 30, 2024 to October 31, 2025. Interest is payable
on the unpaid principal amount of the Loan at a variable rate per annum based on the Company’s Senior Funded Debt/EBITDA Ratio
(as defined in the Credit Agreement) as of the date of any advance under the Credit Agreement as follows: if the Senior Funded Debt/EBITDA
ratio is: (i) greater than 2.25, 3.87 percentage point(s) above one-day (i.e., overnight) SOFR (as defined); (ii) greater than 1.50 but
less than or equal to 2.25, 3.37 percentage points above one-day SOFR; or (iii) 1.50 or less, 2.87 percentage points above one-day SOFR.
In all events set forth at subsections (i) through (iii) in the preceding sentence, if SOFR shall at any time be less than 0.25%, one-day
SOFR shall be deemed to be 0.25% and the foregoing margins shall be applied to the SOFR Index Floor. The Credit Agreement is secured
by a first priority security interest in all of the Company’s business assets and is further subject to various affirmative and
negative financial covenants. The Company was in compliance with the covenants as of July 31, 2023 and January 31, 2023. Advances under
the line of credit are limited to eighty percent (80%) of eligible accounts receivable (which is subject to an agreed limitation and
is further subject to certain asset concentration provisions) and fifty percent (50%) of eligible inventory (which is subject to an agreed
dollar limitation). All advances under the line of credit are due upon maturity. The outstanding balance on the line of credit was $500,000
and $890,000 as of July 31, 2023 and January 31, 2023, respectively. During the three months ended July 31, 2023 and 2022, the Company
incurred interest of $26,244 and $32,943, respectively, pursuant to borrowings under the Credit Agreement. During the six months ended
July 31, 2023 and 2022, the Company incurred interest of $46,776 and $49,053, respectively, pursuant to borrowings under the Credit Agreement.
On
December 29, 2021, the Company entered into a Multiple Disbursement Term Loan with M&T Bank, which was amended and restated on October
26, 2022, for the original principal amount of $7,500,000 payable in equal monthly principal installments over a 60-month amortization
period (the “Term Loan Agreement”). The maturity date of the Term Loan Agreement is January 17, 2027. Interest is payable
on the unpaid principal under the Term Loan Agreement at a variable rate per annum based on the Company’s Senior Funded Debt/EBITDA
Ratio (as defined in the Term Loan Agreement) as of the date of any advance under the Term Loan Agreement as follows: if the Senior Funded
Debt/EBITDA ratio is: (i) greater than 2.25, 4.12 percentage point(s) above the Variable Loan Rate (as defined in the agreement); (ii)
greater than 1.50 but less than or equal to 2.25, 3.62 percentage points above Variable Loan Rate; or (iii) less than or equal to 1.50,
3.12 percentage points above applicable Variable Loan Rate. In all events set forth at subsections (i) through (iii) in the preceding
sentence, if SOFR shall at any time be less than 0.25%, one-day SOFR shall be deemed to be 0.00% and the foregoing margins shall be applied
to the Variable Loan Rates. All disbursements available under the Term Loan Agreement have been previously made. As of July 31, 2023,
the outstanding balance and unamortized discount of the Term Loan Agreement was $5,431,042 and $49,022, respectively. As of January 31,
2023, the outstanding balance and unamortized discount of the Acquisition Note was $6,206,905 and $60,082, respectively. During the three
and six months ended July 31, 2023, the Company incurred interest of $117,606 and $237,315 for the Acquisition Note, respectively. During
the three and six months ended July 31, 2022, the Company incurred interest of $73,484 and $148,606 for the Acquisition Note, respectively.
Note
8 – Concentrations
Revenues
For
the six months ended July 31, 2023, the Company’s revenue was concentrated in three customers that accounted for approximately
22%, 13%, and 11% of gross revenue, respectively. For the six months ended July 31, 2022, the Company’s revenue was concentrated
in three customers that accounted for approximately 24%, 13%, and 12% respectively, of gross revenue.
For
the three months ended July 31, 2023, the Company’s revenue was concentrated in three customers that accounted for approximately
18%, 17%, and 10% of gross revenue, respectively. For the three months ended July 31, 2022, the Company’s revenue was concentrated
in three customers that accounted for approximately 23%, 14%, and 12% respectively, of gross revenue.
Receivables
As
of July 31, 2023 one customer represented approximately 40% of the total gross outstanding receivables. As of January 31, 2023, three
customers represented approximately 20%, 15% and 11%, totaling 46%, of total gross outstanding receivables, respectively.
Note
9 – Stockholders’ Equity
Preferred
Stock and Series A Preferred Stock
The
Company is authorized to issue 20,000,000 shares of Preferred Stock, $0.00001 par value per share. The Company has designated 120,000
shares of Preferred Stock as Series A Convertible Preferred stock. As of July 31, 2023 and January 31, 2023, no shares of Series A Convertible
Preferred Stock are issued and outstanding. The Company has designated 200,000 shares of preferred stock, Series B Preferred Stock.
Series
B Preferred Stock
The
holders of the Series B Preferred Stock shall be entitled to receive, upon liquidation, dissolution or winding up of the Company, the
original issue price, plus any dividends declared but unpaid or the amount of cash, securities or other property to which such holder
would be entitled to receive with respect to such shares of Series B Preferred Stock if such shares had been converted to common stock
immediately prior to such liquidation.
Holders
of the Series B Preferred Stock were entitled to receive cumulative cash dividends at an annual rate of eight percent (8%). Holders of
the Series B Preferred Stock had no voting rights. Each share of Series B Preferred Stock was convertible, at the option of the holder,
into shares of common stock at a rate of 1 share of Series B Preferred Stock into 15 shares of common stock. The Company was able to
force conversion at $2.00 per share of Common Stock at any time after six (6) months after issue if the Common Stock has a closing price
of $2.00 or higher in any 20 consecutive trading days. After 18 months, the Company could force holders to convert at a 20% discount
to the most recent 20-day average closing price per share. The Company also has the right to cause a conversion following a Fundamental
Change.
On
September 13, 2022, the Company closed the first round of the Series B Preferred Stock offering with the sale of 47,200 shares, raising
gross proceeds of $1,180,000. On November 17, 2022, the company held a final closing of its offering of Series B Preferred Stock, wherein
it sold an additional 7,400 shares of Series B. Preferred Stock for gross proceeds of $185,000
As
of January 31, 2023 there were 54,600 shares of Series B Preferred Stock outstanding. On June 22, 2023, all the holders of the Series
B Preferred Stock converted the shares of Series B Preferred Stock into 819,000 shares of Common Stock of the Company. As of July 31,
2023, no shares of Series B Preferred Stock remain outstanding.
During
the three months ended July 31, 2023 and 2022, the Company paid dividends of $21,233 and $0, respectively.
During
the six months ended July 31, 2023 and 2022, the Company paid dividends of $48,533 and $0 respectively.
Restricted
Stock Units
During
the six months ended July 31, 2023, the Company awarded 39,733 restricted stock units (“RSUs”) to certain employees with
an aggregate grant date fair value of $70,000. The RSUs will be expensed over the requisite service period. The terms of the RSUs include
vesting provisions based solely on continued service. If the service criteria is satisfied, the RSUs will vest in equal installments
over a three-year period.
The
following is a summary of the Company’s restricted stock units activity:
Schedule
of Restricted Stock Option Activity
| |
Restricted Stock Units | | |
Weighted Average Exercise Price | |
Unvested – February 1, 2023 | |
| 367,647 | | |
$ | 1.36 | |
Granted | |
| 39,773 | | |
$ | 1.76 | |
Vested | |
| - | | |
$ | - | |
Forfeited | |
| - | | |
$ | - | |
Outstanding – July 31, 2023 | |
| 407,420 | | |
$ | 1.40 | |
During
the three and six months ended July 31, 2023, the Company
recognized stock-based compensation related to restricted stock units of an aggregate of $37,083 and $69,612, respectively, which was
recorded to selling, general and administrative expense on the Condensed Consolidated Statement of Operations, and
there was unrecognized stock-based compensation of $449,960 as of July 31, 2023 related
to future vesting of restricted stock units.
Options
The
following is a summary of the Company’s option activity:
Summary
of Option Activity
| |
Options | | |
Weighted Average Exercise Price | | |
Weighted Average Remaining Contractual Life (in years) | | |
Aggregate Intrinsic Value | |
Outstanding – February 1, 2023 | |
| 689,000 | | |
$ | 0.77 | | |
| 2.95 | | |
$ | 544,760 | |
Granted | |
| - | | |
$ | - | | |
| | | |
| | |
Exercised | |
| 206,000 | | |
$ | 0.40 | | |
| | | |
| | |
Expired/forfeited | |
| - | | |
| - | | |
| | | |
| | |
Outstanding – July 31, 2023 | |
| 483,000 | | |
$ | 0.92 | | |
| 2.68 | | |
$ | 1,347,410 | |
Exercisable – July 31, 2023 | |
| 370,500 | | |
$ | 0.75 | | |
| 1.55 | | |
$ | 1,096,535 | |
During
the three months ended July 31, 2023, there were 6,000 options exercised at a weighted average exercise price of $1.38 per share and
resulted in the issuance of 6,000 shares of common stock. The Company received $8,280 for the exercise of these options.
During
the six months ended July 31, 2023, there were 206,000 options exercised at a weighted average exercise price of $0.40 per share and
resulted in the issuance of 172,920 shares of common stock. The Company received $27,780 for the exercise of these options, as a portion
of the options were cashless exercised.
For
the six months ended July 31, 2023 and 2022, the Company recognized stock-based compensation related to options of an aggregate of $40,561
and $12,333, respectively, which is included in selling, general and administrative expenses on the accompanying consolidated statements
of operations. At July 31, 2023, there was unrecognized stock-based compensation related to the issuance of options of $79,928.
Warrants
The
following is a summary of the Company’s warrant activity:
Schedule
of Warrants Activity
| |
Warrants | | |
Weighted Average Exercise Price | |
Outstanding – February 1, 2023 | |
| 13,650 | | |
$ | 2.25 | |
Exercisable – February 1, 2023 | |
| 13,650 | | |
$ | 2.25 | |
Granted | |
| - | | |
$ | | |
Exercised | |
| 13,650 | | |
$ | - | |
Outstanding – July 31, 2023 | |
| - | | |
$ | - | |
Exercisable – July 31, 2023 | |
| - | | |
$ | - | |
During
the three months ended July 31, 2023, the Company issued 13,650 shares of common stock upon the cashless exercise of the warrants.
Note
10 - Commitments and Contingencies
Litigation,
Claims and Assessments
From
time to time, the Company may become involved in various lawsuits and legal proceedings, which arise in the ordinary course of business.
Litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may
harm its business. The Company is currently not aware of any such legal proceedings or claims that they believe will have, individually
or in the aggregate, a material adverse effect on its business, financial condition or operating results.
Licensing
and Royalty Agreements
On
March 1, 2010, the Company was assigned a Development and License agreement, dated January 1, 2009, with Daniel Dougherty (the “License
Agreement”). Under the terms of the License Agreement the licensor shall exclusively develop for the Company a line of beef meatballs
with sauce, turkey meatballs with sauce and other similar meats and sauces for commercial manufacture, distribution and sale (each a
“Licensor Product” and collectively the “Licensor Products”). Licensor shall work with the Company to develop
Licensor Products that are acceptable to the Company. Upon acceptance of a Licensor Product by Licensee, Licensor’s trade secret
recipes, formulas methods and ingredients for the preparation and production of such Licensor Products (the “Recipes”) shall
be subject to the License Agreement.
The
exclusive term began on January 1, 2009 (the “Effective Date”) and ends on the 50th anniversary of the Effective Date.
The
royalty rate payable by the Company is: 6%
of net sales up to $500,000
of net sales (as defined in the agreement) for each year under the License Agreement; 4%
of net sales from $500,000
up to $2,500,000
of net sales for each year under the License Agreement; 2%
of net sales from $2,500,000
up to $20,000,000
of net sales for each year under the License Agreement; and 1%
of net sales in excess of $20,000,000
of net sales for each year under the License Agreement.
In
order to continue exclusivity, the Company shall pay a minimum royalty of $125,000 each year.
The
Company incurred approximately $129,000 and $125,000 of royalty expenses for the three months ended July 31, 2023 and 2022, respectively.
The Company incurred approximately $318,000 and $275,000 of royalty expenses for the six months ended July 31, 2023 and 2022, respectively.
Royalty expenses are included in selling, general and administrative expenses on the Condensed Consolidated Statements of Operations.
Note
11 –Leases
We
account for leases in accordance with ASC 842 “Leases” (“ASC 842”). We determine whether an arrangement is a
lease at inception. This determination generally depends on whether the arrangement conveys the right to control the use of an identified
fixed asset explicitly or implicitly for a period of time in exchange for consideration.
We
have operating leases for offices and other facilities used for our operations. We also have finance leases comprised primarily of machinery
and equipment. Our leases have remaining lease terms of approximately 1 year to 8.25 years.
Supplemental
cash flow and other information related to leases was as follows:
Schedule
of Supplemental Cash Flow and Other Information Related to Leases
| |
July 31, 2023 | | |
July 31, 2022 | |
Cash paid for amounts included in the measurement of lease liabilities | |
| | | |
| | |
Operating cash flows from operating leases | |
$ | (134,862 | ) | |
$ | (176,534 | ) |
Financing cash flows from finance leases | |
| (92,724 | ) | |
| (130,626 | ) |
The
following table shows the weighted average lease term and weighted average discount rate for our ROU assets:
| |
July 31, 2023 | | |
January 31, 2023 | |
Weighted average remaining lease term (in years) | |
| | | |
| | |
Operating leases | |
| 7.00 | | |
| 7.50 | |
Finance leases | |
| 4.28 | | |
| 2.60 | |
| |
| | | |
| | |
Weighted average discount rate: | |
| | | |
| | |
Operating leases | |
| 4.85 | % | |
| 4.85 | % |
Finance Leases | |
| 5.86 | % | |
| 3.41 | % |
Maturities
of lease liabilities for each of the succeeding fiscal years are as follows:
Schedule
of Future Minimum Payments Required Under Maturities of Lease Liabilities
For the Twelve months ended January 31, | |
| |
2024 | |
$ | 486,910 | |
2025 | |
| 951,205 | |
2026 | |
| 847,464 | |
2027 | |
| 691,145 | |
2028 | |
| 713,501 | |
Thereafter | |
| 1,454,059 | |
Total lease payments | |
$ | 5,144,284 | |
Less: amounts representing interest | |
| (748,544 | ) |
Total lease obligations | |
$ | 4,395,740 | |
Note
12 - Income Tax Provision
The
Company’s effective tax rate for the three and six months ending July 31, 2023 is 19.8% and 23.2%. Differences with statutory rate
primarily relate to state taxes. Deferred tax assets are net operating loss carryforwards and other assets.
Deferred
taxes are caused primarily by net operating loss carryforwards. Net Operating Losses (“NOLs”) generated in 2017 and prior
years can be carried forward for 20 years. NOLs generated in 2018 – 2020, as enacted by the CARES Act, can be carried forward indefinitely.
However, NOLs generated in 2021 are also carried forward indefinitely but limited to 80% of taxable income.
In
assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of
the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon future generation for
taxable income during the periods in which temporary differences representing net future deductible amounts become deductible. Management
considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this
assessment. There was no valuation allowance as of July 31, 2023 or January 31, 2023.
The
Company evaluated the provisions of ASC 740 related to the accounting for uncertainty in income taxes recognized in an enterprise’s
financial statements. ASC 740 prescribes a comprehensive model for how a company should recognize, present, and disclose uncertain positions
that the Company has taken or expects to take in its tax return. For those benefits to be recognized, a tax position must be more-likely-than-not
to be sustained upon examination by taxing authorities. Differences between tax positions taken or expected to be taken in a tax return
and the net benefit recognized and measured pursuant to the interpretation are referred to as “unrecognized benefits.” A
liability is recognized (or amount of net operating loss carry forward or amount of tax refundable is reduced) for unrecognized tax benefit
because it represents an enterprise’s potential future obligation to the taxing authority for a tax position that was not recognized
as a result of applying the provisions of ASC 740.
The
actual yearly tax rate will vary due to numerous factors, such as level and geographic mix of income and losses, acquisitions, investments,
intercompany transactions, our stock price, changes in our deferred tax assets and liabilities and their valuation, changes in the laws,
regulations, administrative practices, principles, and interpretations related to tax, including changes to the global tax framework
and other laws and accounting rules in various jurisdictions.
Item
2. Management’s Discussion and Analysis of Financial Condition and Results of Operations.
THE
FOLLOWING DISCUSSION OF OUR PLAN OF OPERATION AND RESULTS OF OPERATIONS SHOULD BE READ IN CONJUNCTION WITH THE FINANCIAL STATEMENTS AND
RELATED NOTES TO THE FINANCIAL STATEMENTS INCLUDED ELSEWHERE IN THIS REPORT. THIS DISCUSSION CONTAINS FORWARD-LOOKING STATEMENTS THAT
RELATE TO FUTURE EVENTS OR OUR FUTURE FINANCIAL PERFORMANCE. THESE STATEMENTS INVOLVE KNOWN AND UNKNOWN RISKS, UNCERTAINTIES AND OTHER
FACTORS THAT MAY CAUSE OUR ACTUAL RESULTS, LEVELS OF ACTIVITY, PERFORMANCE OR ACHIEVEMENTS TO BE MATERIALLY DIFFERENT FROM ANY FUTURE
RESULTS, LEVELS OF ACTIVITY, PERFORMANCE OR ACHIEVEMENTS EXPRESSED OR IMPLIED BY THESE FORWARD- LOOKING STATEMENTS. THESE RISKS AND OTHER
FACTORS INCLUDE, AMONG OTHERS, THOSE LISTED UNDER “FORWARD-LOOKING STATEMENTS” AND “RISK FACTORS” DETAILED IN
OUR MOST RECENT ANNUAL REPORT ON FORM 10-K, OTHER PRIOR COMPANY FILINGS AND THOSE INCLUDED ELSEWHERE IN THIS REPORT.
Results
of Operations for the Three Months Ended July 31, 2023 and 2022
The
following table sets forth the summary of the condensed consolidated statements of operations for the three months ended July 31, 2023
and 2022:
| |
For the Three Months Ended | |
| |
July 31, 2023 | | |
July 31, 2022 | |
| |
| | |
| |
Net Sales | |
$ | 24,790,085 | | |
$ | 22,846,474 | |
Cost of Sales | |
$ | 17,283,847 | | |
$ | 20,119,862 | |
Gross Profit | |
$ | 7,506,238 | | |
$ | 2,726,612 | |
Operating Expenses | |
$ | 5,230,408 | | |
$ | 3,557,907 | |
Other Expenses | |
$ | (179,739 | ) | |
$ | (139,483 | ) |
Income Tax (Provision) Benefit | |
$ | (429,764 | ) | |
$ | 208,992 | |
Income from equity method investment in Chef Inspirational Foods, LLC | |
$ | 77,584 | | |
$ | 18,540 | |
Net Income (Loss) | |
$ | 1,743,911 | | |
$ | (743,246 | ) |
For
the three months ended July 31, 2023 and 2022, the Company reported net income of $1,743,911 and a net loss of $(743,246), respectively.
The change in net income between the three months ended July 31, 2023 and 2022 reflects strong sales, successful pricing actions, same-customer
cross-selling, product additions, normalization of costs for commodities, and as other materials, and freight efficiencies and other
improvements in manufacturing execution.
Net
sales: Net Sales increased by approximately 9% to $24,790,085 during the three months ended July 31, 2023, from $22,846,474 during
the three months ended July 31, 2022. The increase in sales is due to both volume gains and successful pricing actions. Volume gains
were driven by the acquisition of new customers, same-customer cross-selling, the acquisition of CIF, and product additions.
Cost
of sales: Cost of sales decreased by approximately 14% to $17,283,847 during the three months ended July 31, 2023, from $20,119,862
during the three months ended July 31, 2022. The decrease in cost of sales is due to improvements in procurement and manufacturing efficiencies
and normalization of costs for commodities.
Gross
Profit Margin: The gross profit margin was 30% and 12% for the three months ended July 31, 2023 and 2022, respectively. The change
in gross profits between the three months ended July 31, 2023 and 2022 is due to successful pricing actions, improvements in procurement,
manufacturing and logistics efficiencies and normalization of costs for commodities.
Operating
Expenses: Operating expenses increased by 47% during the three months ended July 31, 2023, as compared to the three months ended
July 31, 2022. Operating expenses increased as a percentage of sales to 21% in 2023 compared to 16% in 2022. The $1,672,501 increase
in total operating expenses is primarily attributable to the following:
● |
Payroll
and Related Expenses inclusive of stock-based compensation increased by approximately $1,000,000 related to executive and office
hires; |
|
|
● |
Insurance
Expenses increased by approximately $395,000 due to the growth of the Company and increases in coverage, including enhanced cyber
security; |
|
|
● |
Professional
fees and director fees increased by approximately $135,000 due to the growth of the Company and the use of consultants for upgrades
for manufacturing efficiencies as well as information technology integration; |
|
|
● |
Amortization
of intangible assets increased by approximately $85,000 due to the acquisition of CIF; |
|
|
● |
Commission
Expenses and Royalty Expenses decreased by approximately $39,000 due to product mix sold during the period; and |
|
|
● |
Freight
related expenses decreased by approximately $220,000 due to the addition of dedicated logistics employees and capabilities |
Other
Expenses: Other expenses increased by $40,256 to $179,739 for the three months ended July 31, 2023 as compared to $139,483
for the three months ended July 31, 2022. For the three months ended July 31, 2023, other income (expenses) consisted of $181,658
in interest expense on the Company’s financing arrangements and $5,530 in amortization of debt discount partially offset by $7,449
in other income. For the three months ended July 31, 2022, other expenses consisted of $139,064 in interest expense incurred on the Company’s
financing arrangements and $3,015 in amortization of debt discount and other income of $2,596.
Results
of Operations for the Six Months Ended July 31, 2023 and 2022
The
following table sets forth the summary of the condensed consolidated statements of operations for the six months ended July 31, 2023
and 2022:
| |
For the Six Months Ended | |
| |
July 31, 2023 | | |
July 31, 2022 | |
| |
| | |
| |
Net Sales | |
$ | 47,910,901 | | |
$ | 44,677,054 | |
Cost of Sales | |
$ | 34,033,663 | | |
$ | 38,090,179 | |
Gross Profit | |
$ | 13,877,238 | | |
$ | 6,586,875 | |
Operating Expenses | |
$ | 9,658,624 | | |
$ | 7,157,197 | |
Other Expenses | |
$ | (342,663 | ) | |
$ | (267,374 | ) |
Income Tax (Provision) Benefit | |
$ | (954,456 | ) | |
$ | 179,607 | |
Income from equity method investment in Chef Inspirational Foods, LLC | |
$ | 223,342 | | |
$ | 18,540 | |
Net Income (Loss) | |
$ | 3,144,837 | | |
$ | (639,549 | ) |
For
the six months ended July 31, 2023 and 2022, the Company reported net income of $3,144,837 and a net loss of $(639,549), respectively.
The change in net income between the six months ended July 31, 2023 and 2022 reflects strong sales, successful pricing actions, same-customer
cross-selling, product additions, normalization of costs for commodities, as well as other materials, and freight efficiencies and other
improvements in manufacturing execution.
Net
Sales: Net sales, net of slotting fees and discounts increased by approximately 7% to $47,910,901 during the six months ended July
31, 2023, from $44,677,054 during the six months ended July 31, 2022. The increase in sales is due to both volume gains as well as successful
pricing actions. Volume gains were driven by the acquisition of new customers, same-customer cross-selling, the acquisition of CIF, and product additions.
Cost
of sales: Cost of sales decreased by approximately 11% to $34,033,663 during the six months ended July 31, 2023, from $38,090,179
during the six months ended July 31, 2022. The decrease in cost of sales is due to improvements in procurement and manufacturing efficiencies
and normalization of costs for commodities.
Gross
Profit Margin: The gross profit margin was 29% and 15% for the six months ended July 31, 2023 and 2022, respectively. The change
in gross profits between the six months ended July 31, 2023 and 2022 is due to successful pricing actions, improvements in procurement,
manufacturing and logistics efficiencies and normalization of costs for commodities.
Operating
Expenses: Operating expenses increased by 35% during the six months ended July 31, 2023, as compared to the six months ended July
31, 2022. Operating expenses increased as a percentage of sales to 20% in 2023 compared to 16% in 2022. The $2,501,427 increase in total
operating expenses is primarily attributable to the following:
● |
Payroll
and Related Expenses inclusive of stock-based compensation increased by approximately $1.7 million related to executive and
office hires; |
|
|
● |
Insurance
Expenses increased by approximately $469,000 due to the growth of the Company and increases in coverage, including enhanced cyber
security; |
|
|
● |
Professional
fees and director fees increased by approximately $111,000 due to the growth of the Company and the use of consultants for upgrades
for manufacturing efficiencies as well as information technology integration; |
|
|
● |
Amortization
of intangible assets increased by approximately $74,000 due to the acquisition of CIF; |
|
|
● |
Commission
and Royalty Expenses increased by approximately $133,000 due to increased sales; and |
|
|
● |
Freight
related expenses decreased by approximately $460,000 due to the addition of dedicated logistics employees and capabilities; |
Other
Expenses: Other expenses increased by $75,289 to $342,663 for the six months ended July 31, 2023 as compared to $267,374
for the six months ended July 31, 2022. For the six months ended July 31, 2023, other income (expenses) consisted of $359,052
in interest expense on the Company’s financing arrangements and $11,060 in amortization of debt discount partially offset by $27,449
in other income. For the six months ended July 31, 2022, other expenses consisted of $263,315 in interest expense incurred on the Company’s
financing arrangements and $6,655 in amortization of debt discount and $2,596 of other income.
Liquidity
and Capital Resources
We
finance our operations with internally generated funds, supplemented by credit arrangements with third parties and, potentially, capital
market financing.
Working
Capital
The
following table summarizes total current assets, liabilities and working capital at July 31, 2023 compared to January 31, 2023:
| |
July 31, 2023 | | |
January 31, 2023 | | |
Change | |
Current Assets | |
$ | 18,186,746 | | |
$ | 15,674,701 | | |
$ | 2,512,045 | |
Current Liabilities | |
| 13,075,340 | | |
| 11,879,091 | | |
| 1,196,249 | |
Working Capital | |
$ | 5,111,406 | | |
$ | 3,795,610 | | |
$ | 1,315,796 | |
As
of July 31, 2023, we had working capital of $5,111,406 as compared to working capital of $3,795,610 as of January 31, 2023, an increase
of $1,315,796. The increase in working capital is primarily attributable to an increase in cash of approximately $1,200,000, and an
increase of accounts receivables of approximately $2,000,000, partially offset by an increase in related party promissory notes of
approximately $1,200,000, a decrease in inventory of approximately $327,000 and a decrease in prepaid expenses and other current
assets of $354,000.
Long
Term Requirements
As
discussed above, as of July 31, 2023, we have $500,000 outstanding under our Credit Agreement and $5,431,042 outstanding under our Term
Loan Agreement, each with M&T Bank. The Credit Agreement and Term Loan Agreement have maturity dates of October 31, 2025 and January
17, 2027, respectively. In addition to a principal payment in December 2023, we will be required to make two additional payments of $750,000
(plus accrued interest) on each of December 29, 2024 and 2025 pursuant to promissory notes issued to the sellers of T&L and Olive
Branch, as discussed in Item 1. Note 6. We also have operating leases for offices and other facilities used for our operations, and finance
leases comprised primarily of machinery and equipment, as discussed in Note 11. Our Farmingdale, NY lease term is through November 30,
2031, with the option to extend the lease for two additional ten-year terms with base rent of $20,200 per month through December 31, 2026,
increasing after that date to $23,567 through the end of the initial lease term, refer to Item 1. Note 6 for additional information.
Cash
Flows
The
following table summarizes the key components of our cash flows for the six months ended July 31, 2023 and 2022.
| |
For the Six Months Ended July 31, | |
| |
2023 | | |
2022 | |
| |
USD | | |
USD | |
Net cash provided by operating activities | |
$ | 3,359,627 | | |
$ | 232,978 | |
Net cash (used in) investing activities | |
| (898,494 | ) | |
| (805,547 | ) |
Net cash (used in) provided by financing activities | |
| (1,279,340 | ) | |
| 1,618,383 | |
Net changes in cash | |
| 1,181,793 | | |
| 1,045,814 | |
Cash, beginning of period | |
| 4,378,383 | | |
| 850,598 | |
Cash, end of period | |
$ | 5,560,176 | | |
$ | 1,896,412 | |
Net
cash provided by operating activities for the six months ended July 31, 2023 was $3,359,627 compared to net cash provided by
operating activities for the six months ended July 31, 2022 of $232,978. The net income (loss) for the six months ended July 31,
2023 and 2022 was $3,144,837 and $(639,549), respectively. During the six months ended July 31, 2023, net income was affected by
non-cash adjustments of $1,568,559 and by changes in operating activities which used cash of $(1,353,769). During the six months
ended July 31, 2022, net income was affected by non-cash adjustments of $679,868 offset by changes in operating
activities which provided cash of $192,659.
Net
cash used in investing activities for six months ended July 31, 2023 was $(898,494) as compared to $(805,547) for the six months ended
July 31, 2022, respectively. For the six months ended July 31, 2023, the Company used cash of $252,853 to purchase new machinery and
equipment and used $645,641 for the acquisition of the remaining interest of CIF. For the six months ended July 31, 2022, the cash used
in investing activities of $305,547 was to purchase new machinery and equipment and $500,000 was used to purchase a 24% interest in CIF.
Net
cash used in financing activities for the six months ended July 31, 2023 was $(1,279,340) as compared to $1,618,383 provided by
financing activities for the six months ended July 31, 2022. During the six months ended July 31, 2023, the Company had repayments
of $390,000 from borrowings pursuant to the line of credit, payments of the term loan and finance lease payments of $775,863, and
$92,724, respectively. In addition, during the six months ended July 31, 2023, the Company received proceeds of $27,780 for the
exercise of options. During the six months ended July 31, 2023, the Company paid dividends on the Series B Preferred stock of
$48,533. During the six months ended July 31, 2022, the Company received net proceeds of
$1,725,000 from borrowings pursuant to the line of credit and $515,000 from the sale of Series B Preferred Stock, which were offset
by payments of the term loan and finance lease payments of $517,241 and $130,626,
respectively.
Although
the expected revenue growth and control of expenses lead management to believe that it is probable that the Company’s cash resources
will be sufficient to meet its cash requirements through at least the next twelve months, based on current and projected levels of operations,
the Company may require additional funding to finance growth or achieve its strategic objectives. If such financing is required, there
can be no assurance that financing will be available in amounts or terms acceptable to the Company, if at all. In the event funding is
not available on reasonable terms, the Company might be required to change its growth strategy and/or seek funding on an alternative
basis, but there is no guarantee it will be able to do so.
Recent
Accounting Pronouncements
As
of the filing date of this report, there were no significant changes in our critical accounting estimates from those discussed in our
2023 Form 10-K. See Note 2 of Notes to Unaudited Condensed Consolidated Financial Statements for accounting pronouncements issued but
not yet adopted that may impact the Company’s consolidated financial position, earnings, cash flows or disclosures.”
Critical
Accounting Estimates and Policies
As
of the filing date of this report, there were no significant changes in our critical accounting estimates from those discussed in our
2023 Form 10-K. See Note 2 of Notes to Unaudited Condensed Consolidated Financial Statements for accounting pronouncements issued but
not yet adopted that may impact the Company’s consolidated financial position, earnings, cash flows.
Item
3. Quantitative and Qualitative Disclosures About Market Risk.
Not
applicable.
Item
4. Controls and Procedures
Disclosure
Controls and Procedures
The
Company maintains disclosure controls and procedures that are designed to ensure that information required to be disclosed in the reports
that we file or submit under the Securities Exchange Act of 1934 (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange
Act of 1934), as amended (the “Exchange Act”) is recorded, processed, summarized and reported within the time periods specified
in the SEC’s rules and forms. Our disclosure controls and procedures include, without limitation, controls and procedures designed
to ensure that information required to be disclosed in the reports that we file under the Exchange Act is accumulated and communicated
to management, including our Chief Executive Officer and Chief Financial Officer, who serves as our principal executive officer and our
principal financial officer, respectively, as appropriate, to allow timely decisions regarding required disclosure. In designing and
evaluating the disclosure controls and procedures, management recognizes that any controls and procedures, no matter how well-designed
and operated, can provide only reasonable assurance of achieving the desired control objectives. Due to the inherent limitations of control
systems, not all misstatements may be detected. These inherent limitations include the realities that judgments in decision-making can
be faulty and that breakdowns can occur because of a simple error or mistake. Additionally, controls can be circumvented by the individual
acts of some persons, by collusion of two or more people, or by management override of the control. Controls and procedures can only
provide reasonable, not absolute, assurance that the above objectives have been met.
As
of July 31, 2023, we evaluated, with the participation of our management, including our Chief Executive Officer and Chief Financial Officer,
the effectiveness of our disclosure controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act. Based
on that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were
effective, at the reasonable assurance level, in ensuring that information required to be disclosed by us in the reports that we file
or submit under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the SEC’s
rules and forms and is accumulated and communicated to management, including the Chief Executive Officer and Chief Financial Officer,
as appropriate to allow timely decisions regarding required disclosure.
Changes
in Internal Control over Financial Reporting
There
were no changes in our internal control over financial reporting, as such term is defined in Exchange Act Rule 13a-15, that occurred
during our last quarter to which this Quarterly Report relates that have materially affected, or are reasonably likely to materially
affect, our internal control over financial reporting.
PART
II - OTHER INFORMATION
Item
1. Legal Proceedings.
From
time to time, we may be involved in litigation incidental to the conduct of our business. We are currently not involved in any litigation
that we believe could have a material effect on our financial condition or results of operations.
Item
1A. Risk Factors.
In
addition to the other information set forth in this report, you should carefully consider the risks that could materially affect our
business, financial condition or results of operations which are discussed below and under the caption “Risk Factors” in
Part I, Item 1A of our Annual Report on Form 10-K for the year ended January 31, 2023.
Risks
Related to our Business
We
have a limited history of profitability.
Since
inception on February 22, 2010 and through January 31, 2023, we had raised approximately $22,724,000 in capital. During this same period,
we have recorded net accumulated losses totaling $(10,060,226). As of January 31, 2023, we had working capital of $3,795,610. our net
income (loss) for the two most recent fiscal years ended January 31, 2023 and January 31, 2022 have been $2,302,674 and $(251,926). Our
ability to achieve continued profitability depends upon many factors, including our ability to develop and commercialize products. There
can be no assurance that we will be able to achieve growth and profitability consistent with historical performance.
We
will need additional capital, which may be difficult to raise for a variety of reasons.
While
we believe that we have adequate financing to execute our current growth plan, in the case that we exceed our expected growth, we will
need to raise additional capital and/or significantly cut expenses and overhead in order to operate the business through such date. Currently,
we have no plan to raise additional capital, and our access to funding is always uncertain. There is no assurance that additional equity
or debt financing will be available to us when needed, on acceptable terms or even at all. In the event that we are not able to secure
financing, we may have to scale back our development plans or operations.
The
majority of our business depends on a limited number of principal customers.
Because
we depend on a limited number of customers for a significant portion of our sales, a loss of a small number of these customers could
materially adversely affect our business and financial condition. During the twelve months ended January 31, 2023, the Company earned
revenues from two customers representing approximately 25%, and 13% of gross sales. As of January 31, 2023, three customers represented
approximately 20%, 15% and 11%, of total gross outstanding receivables, respectively. During the twelve months ended January 31, 2022,
the Company earned revenues from three customers representing approximately 26%, 21% and 11% of gross sales. As of January 31, 2022,
three customers represented approximately 11%, 10% and 7% of total gross outstanding receivables. If these principal customers cease
ordering products from us, our business could be materially adversely affected.
Competitive
product and pricing pressures in the food industry and the financial condition of customers and suppliers could adversely affect our
ability to gain or maintain market share and/or profitability.
We
currently operate in the highly competitive food industry, competing with other companies that have varying abilities to withstand changing
market conditions. Any significant change in our relationship with a major customer, including changes in product prices, sales volume,
or contractual terms may impact financial results. Such changes may result because our competitors may have substantial financial, marketing,
and other resources that may change the competitive environment. If we are unable to establish economies of scale, marketing expertise,
product innovation, and category leadership positions to respond to changing market trends, or if we are unable to increase prices while
maintaining a customer base, our profitability and volume growth could be impacted in a materially adverse way. The success of our business
depends, in part, upon the financial strength and viability of our suppliers and customers. The financial condition of those suppliers
and customers is affected in large part by conditions and events that are beyond our control. A significant deterioration of their financial
condition would adversely affect our financial results.
We
face competition from companies who produce similar products and other prepared foods, many of whom have longer operating histories or
who have substantially more financial resources.
Many
of our competitors have been in business for a significantly longer period of time than we have and have learned manufacturing techniques
which can aid in efficiently producing their products. Additionally, many of these companies have successfully acquired a loyal customer
base that would be difficult for us to compete with. Such customers may be unwilling to purchase our products due to brand loyalty or
uncertainty in the highly competitive market in which we compete. In addition, if we gain traction in our particular niche of creating
gourmet prepared foods, major food companies with substantial marketing and financial resources may attempt to compete more directly
with us. In the event that such large companies do directly compete with us, our business may be adversely affected.
Our
operations are subject to regulation by the U.S. Food and Drug Administration (“FDA”), U.S. Department of Agriculture (“USDA”),
Federal Trade Commission (“FTC”) and other governmental entities and such regulations are subject to change from time to
time which could impact how we manage our production and sale of products. Federal budget cuts could result in furloughs for government
employees, including inspectors and reviewers for our supplier’s plants and products which could materially impact our ability
to manufacture regulated products.
Our
food products which are manufactured in facilities that are subject to extensive regulation by the FDA, the USDA and other national,
state, and local authorities. For example, we are subject to the Food, Drug and Cosmetic Act and regulations promulgated thereunder by
the FDA. This comprehensive regulatory program governs, among other things, the manufacturing, composition and ingredients, packaging,
and safety of food. Under this program, the FDA regulates manufacturing practices for foods through, among other things, its current
“good manufacturing practices” regulations, or GMP’s, and specifies the recipes for certain foods. Specifically, the
USDA defines “all natural” as a product that contains no artificial ingredients, coloring ingredients or chemical preservatives
and is minimally processed. The Company’s products were submitted to the USDA and approved as “all natural”. However,
should the USDA change their definition of “all natural” at some point in the future, or should the Company change its existing
recipes to include ingredients that do not meet the USDA’s definition/ of “all natural”, our results of operations
could be adversely affected.
The
FTC and other authorities regulate how we market and advertise our products, and we could be the target of claims relating to alleged
false or deceptive advertising under federal and state laws and regulations. Changes in these laws or regulations or the introduction
of new laws or regulations could increase the costs of doing business for us or our customers or suppliers or restrict our actions, causing
our results of operations to be adversely affected.
The
need for and effect of product recalls could have a material adverse impact on our business.
If
any of our products become misbranded or adulterated, we may need to conduct a product recall. The scope of such a recall could result
in significant costs incurred as a result of the recall, potential destruction of inventory, and lost sales. Should consumption of any
product cause injury and/or illness, we also may be liable for monetary damages as a result of one or more product liability judgments
against us. A significant product recall or product liability case could cause a loss of consumer confidence in our food products and
could have a material adverse effect on the value of our brand, results of operations and prospects.
We
may be subject to significant liability if the consumption of any of our products causes illness or physical harm.
The
sale of food products for human consumption involves the risk of injury or illness to consumers. Such injuries or illness may result
from inadvertent mislabeling, tampering or product contamination or spoilage. Under certain circumstances, we may be required to recall
or withdraw products, which may have a material adverse effect on our business. Even if a situation does not necessitate a recall or
market withdrawal, product liability claims may be asserted against us. If the consumption of any of our products causes, or is alleged
to have caused, a health-related illness, we may become subject to claims or lawsuits relating to such matters. Even if a product liability
claim is unsuccessful, the negative publicity surrounding any assertion that our products caused illness or physical harm could adversely
affect our reputation with existing and potential distributors, retailers and consumers and our corporate image and brand equity. Moreover,
claims or liabilities of this sort might not be covered by insurance or by any rights of indemnity or contribution that we may have against
others. A product liability judgment against us or a product recall or market withdrawal could have a material adverse effect on our
business, reputation and operating results.
The
impact of various food safety issues, environmental, legal, tax, and other regulations and related developments could adversely affect
our sales and profitability.
Our
products are subject to numerous food safety and other laws and regulations regarding the manufacturing, marketing, and distribution
of food products, particularly the USDA, and state and local agencies. These regulations govern matters such as ingredients, advertising,
taxation, relations with distributors and retailers, health and safety matters, and environmental concerns. The ineffectiveness of our
or our manufacturer’s planning and policies with respect to these matters, and the need to comply with new or revised laws or regulations
with regard to licensing requirements, trade and pricing practices, environmental permitting, or other food or safety matters, or new
interpretations or enforcement of existing laws and regulations, as well as any related litigation, may have a material adverse effect
on our sales and profitability.
Increases
in the cost and restrictions on the availability of raw materials could adversely affect our financial results.
Our
products include agricultural commodities such as tomatoes, onions, and meats and other items such as spices and flour, as well as packaging
materials such as plastic, metal, paper, fiberboard, and other materials and inputs such as water, in order to manufacture products.
The availability or cost of such commodities may fluctuate widely due to government policy and regulation, crop failures or shortages
due to plant disease or insect and other pest infestation, weather conditions, potential impact of climate change, increased demand for
biofuels, or other unforeseen circumstances. To the extent that any of the foregoing or other unknown factors increase the prices of
such commodities or materials and we are unable to increase our prices or adequately hedge against such changes in a manner that offsets
such changes, the results of its operations could be materially and adversely affected. Similarly, if supplier arrangements and relationships
result in increased and unforeseen expenses, our financial results could be materially and adversely impacted.
Disruption
of our supply chain could adversely affect our business.
Damage
or disruption to our manufacturing or distribution capabilities due to weather, natural disaster, fire, terrorism, pandemic, strikes,
the financial and/or operational instability of key suppliers, distributors, warehousing and transportation providers, or brokers, or
other reasons could impair our ability to manufacture or sell our products. To the extent that we are unable to, or cannot financially
mitigate the likelihood or potential impact of such events, or to effectively manage such events if they occur, particularly when a product
is sourced from a single location, our business and results of operations may be materially adversely affected, and additional resources
could be required to restore our supply chain.
Higher
energy costs and other factors affecting the cost of producing, transporting, and distributing our products could adversely affect our
financial results.
Rising
fuel and energy costs may have a significant impact on our cost of operations, including the manufacture, transportation, and distribution
of products. Fuel costs may fluctuate due to a number of factors outside of our control, including government policy and regulation and
weather conditions. Additionally, we may be unable to maintain favorable arrangements with respect to the manufacturing costs of our
products as a result of the rise in costs of procuring raw materials and transportation by our manufacturers. This may result in increased
expenses and negatively affect operations.
If
we fail to establish and maintain an effective system of internal control, we may not be able to report our financial results accurately
or to prevent fraud. Any inability to report and file our financial results accurately and timely could harm our reputation and adversely
impact the trading price of our common stock.
During
the course of testing our disclosure controls and procedures and internal control over financial reporting, we may identify and disclose
material weaknesses or significant deficiencies in internal control over financial reporting that will have to be remedied. Implementing
any appropriate changes to our internal control may require specific compliance training of our directors, officers and employees, entail
substantial costs to modify our existing accounting systems, and take a significant period of time to complete. Such changes may not,
however, be effective in maintaining the adequacy of our internal control over financial reporting, and any failure to maintain that
adequacy or inability to produce accurate financial statements on a timely basis could result in our financial statements being unreliable,
increase our operating costs and materially impair our ability to operate our business.
Failure
to achieve and maintain effective internal control over financial reporting could result in a loss of investor confidence in our financial
reports and could have a material adverse effect on our stock price. Additionally, failure to maintain effective internal control over
our financial reporting could result in government investigation or sanctions by regulatory authorities.
Global
economic uncertainties continue to affect consumers’ purchasing habits and customer financial stability, which may affect sales
volume and profitability on some of our products and have other impacts that we cannot fully predict.
As
a result of continuing global economic uncertainties, price-conscious consumers may replace their purchases of our premium and value-added
products with lower-cost alternatives, which could affect the price and volume of some of these products. The volume or profitability
of our products may be adversely affected if consumers are reluctant to pay a premium for higher quality foods or if they replace purchases
of our products with cheaper alternatives. Additionally, distributors and retailers may become more conservative in response to these
conditions and seek to reduce their inventories. Our results of operations depend upon, among other things, our ability to maintain and
increase sales volume with our existing distributors and retailers, to attract new consumers and to provide products that appeal to consumers
at prices they are willing and able to pay. Prolonged unfavorable economic conditions may have an adverse effect on our sales and profitability.
We
rely on key personnel and, if we are unable to retain or motivate key personnel or hire qualified personnel, we may not be able to grow
effectively.
Our
success depends in large part upon the abilities and continued service of our executive officers and other key employees, particularly
Mr. Adam L. Michaels, our Chief Executive Officer and Chairman and Anthony Gruber, our Chief Financial Officer. There can be no assurance
that we will be able to retain the services of such officers and employees. Our failure to retain the services of our key personnel could
have a materially adverse effect on our business. In order to support our projected growth, we will be required to effectively recruit,
hire, train and retain additional qualified management personnel. Our inability to attract and retain necessary personnel could have
a materially adverse effect on our business.
The
failure of new product or packaging introductions to gain trade and consumer acceptance and address changes in consumer preferences could
adversely affect our sales.
Our
success is dependent upon anticipating and reacting to changes in consumer preferences, including health and wellness. There are inherent
marketplace risks associated with new product or packaging introductions, including uncertainties about trade and consumer acceptance.
Moreover, success is dependent upon our ability to identify and respond to consumer trends through innovation. We may be required to
increase expenditures for new product development and there is no guarantee that we will be successful in developing new products or
improving upon products already in existence. Additionally, our new products may not achieve consumer acceptance and could materially
negatively impact sales.
Changes
in our promotional activities may impact, and may have a disproportionate effect on, our overall financial condition and results of operations.
We
offer a variety of sales and promotion incentives to our customers and to consumers, such as price discounts, consumer coupons, volume
rebates, cooperative marketing programs, slotting fees and in-store displays. Our net sales may periodically be influenced by the introduction
and discontinuance of sales and promotion incentives. Reductions in overall sales and promotion incentives could impact our net sales
and affect our results of operations in any particular fiscal quarter.
We
may not be able to successfully implement our growth strategy on a timely basis or at all.
Our
future success depends, in large part, on our ability to implement our growth strategy of expanding distribution and improving placement
of our products, attracting new consumers to our brand and introducing new product lines and product extensions. Our ability to implement
this growth strategy depends, among other things, on our ability to:
|
● |
enter
into distribution and other strategic arrangements with third-party retailers and other potential distributors of our products; |
|
|
|
|
● |
continue
to compete in conventional grocery and mass merchandiser retail channels in addition to the natural and organic channel; |
|
|
|
|
● |
secure
shelf space in key supermarket locations; |
|
|
|
|
● |
increase
our brand awareness; |
|
|
|
|
● |
expand
and maintain brand loyalty; and |
|
|
|
|
● |
develop
new product lines and extensions. |
We
may not be able to successfully implement our growth strategy. Our sales and operating results will be adversely affected if we fail
to implement our growth strategy or if we invest resources in a growth strategy that ultimately proves unsuccessful.
We
are currently selling products in supermarkets in the United States. If we are unable to expand into mass-market retailers or sell products
in a greater number of supermarkets, we will fall short of our projections and our business and financial condition would be adversely
affected.
As
a smaller supplier, we may not sell in enough bulk in certain stores and as such our products may not be placed in the most ideal locations
to catch the attention of end consumers. If we are unable to gain significant sales growth, our products may never be displayed in the
most attractive locations in stores and our sales may suffer.
We
may be unable to successfully execute our identified growth strategies or other growth strategies that we determine to pursue.
We
currently have a limited corporate infrastructure. In order to pursue growth strategies, we will need to continue to build our infrastructure
and operational capabilities. Our ability to do any of these successfully could be affected by any one or more of the following factors:
|
● |
our
ability to raise substantial amounts of additional capital if needed to fund the implementation of our business plan; |
|
|
|
|
● |
our
ability to execute our business strategy; |
|
|
|
|
● |
the
ability of our products to achieve market acceptance; |
|
|
|
|
● |
our
ability to manage the expansion of our operations and any acquisitions we may make, which could result in increased costs, high employee
turnover or damage to customer relationships; |
|
|
|
|
● |
our
ability to attract and retain qualified personnel; |
|
|
|
|
● |
our
ability to manage our third-party relationships effectively; and |
|
|
|
|
● |
our
ability to accurately predict and respond to the rapid market changes in our industry and the evolving demands of the markets we
serve. |
Our
failure to adequately address any one or more of the above factors could have a significant impact on our ability to implement our business
plan and our ability to pursue other opportunities that arise.
We
may be unable to maintain quality control.
Although
we have entered into raw material supply agreements specifying certain minimum acceptable quality standards, there is no assurance that
our current quality assurance procedures will be able to effectively monitor compliance. Additionally, in the event that we expand our
operations and increase our output volume, including securing third-party manufacturers, there is no assurance that we will be able to
adequately maintain quality controls or that our current manufacturing process is scalable.
There
may be products liability and other legal claims.
We
currently carry products liability insurance policy. Although we believe that the amount of insurance coverage is sufficient for our
operations, there is no assurance that the coverage will be adequate.
Our
brand and reputation may suffer from real or perceived issues involving the labeling and marketing of our products as “natural.”
Although
the FDA and USDA have each issued statements regarding the appropriate use of the word “natural,” there is no single, U.S.
government-regulated definition of the term “natural” for use in the food industry. The resulting uncertainty has led to
consumer confusion, distrust and legal challenges. Plaintiffs have commenced legal actions against a number of food companies that market
“natural” products, asserting false, misleading and deceptive advertising and labeling claims. Should we become subject to
similar claims, consumers may avoid purchasing products from us or seek alternatives, even if the basis for the claim is unfounded. Adverse
publicity about these matters may discourage consumers from buying our products. The cost of defending against any such claims could
be significant. Any loss of confidence on the part of consumers in the truthfulness of our labeling or ingredient claims would be difficult
and costly to overcome and may significantly reduce our brand value. Uncertainty as to the ingredients used in our products, regardless
of the cause, may have a substantial and adverse effect on our brand and our business, results of operations and financial condition.
Our
finished goods inventory is located in a small number of warehouse facilities. Any damage or disruption at a storage facility would have
an adverse effect on our business, results of operations and financial condition.
Our
finished goods inventory is located in a small number of warehouse facilities. A natural disaster, fire, power interruption, work stoppage
or other unanticipated catastrophic event at these facilities would significantly disrupt our ability to deliver our products and operate
our business. If any material amount of our inventory were damaged, we would be unable to meet our contractual obligations and, as a
result, our business, results of operations and financial condition would suffer.
We
may be unable to defend our intellectual property.
Our
business could be adversely affected if we are unable to adequately protect our intellectual property. Our current intellectual property
consists of trade secret recipes and cooking processes for our products and trademarks. We rely on a combination of trademark, copyright
and trade secret laws to establish and protect our proprietary rights. We will also use technical measures to protect our proprietary
rights. We may, however, not be able to secure significant protection for service marks or trademarks that we obtain. Our inability to
protect our intellectual property from others may impede our brand identity and could lead to consumer confusion.
Our
intellectual property rights are valuable, and any inability to protect them could reduce the value of our services and brand.
Our
business is largely based upon our recipes which are trade secrets and are not patentable. We may be unable to keep other companies from
copying our recipes, or we may be subject to legal actions alleging intellectual property infringement, unfair competition or similar
claims against us. Companies may have intellectual property rights covering aspects of our technologies or businesses. Defending ourselves
against intellectual property infringement or similar claims would be expensive and would divert management’s attention. Additionally,
there is no assurance that we would be successful in defending ourselves against such claims.
Risks
Related To Our Securities
We
currently have a limited trading volume, which can result in higher price volatility for, and reduced liquidity of, our common stock.
Our
shares of common stock traded on the OTCQB from 2013 to July 2021 and on the NASDAQ Capital Market from July 2021 to the present date.
While we have upgraded our listing, historically there has been limited daily volume of trading in our common stock, which has limited
the overall and perceived liquidity of our common stock on that market.
A
more active trading market for our shares may never develop or be sustained. Active trading markets generally result in lower price volatility
and more efficient execution of buy and sell orders. The absence of an active trading market increases price volatility and reduces the
liquidity of our common stock. As long as this condition continues, the sale of a significant number of shares of common stock at any
particular time could be difficult to achieve at the market prices prevailing immediately before such shares are offered and, if an active
market for our common stock does not develop, it may be difficult to sell shares without depressing the market price for the shares,
or at all. In addition, in the event that an active trading market does not develop, the price of our common stock may not be a reliable
indicator of the fair value of our common stock.
Furthermore,
if our common stock ceases to be listed on the NASDAQ Capital Market, holders may find it more difficult to dispose of, or to obtain
accurate quotations as to the market value of, our common stock, and the market value of our common stock would likely decline.
You
may experience dilution of your ownership interest because of the future issuance of additional shares of our common stock and our preferred
stock.
In
the future, we may issue our authorized but previously unissued equity securities, resulting in the dilution of the ownership interests
of our present stockholders. We are currently authorized to issue an aggregate of 270,000,000 shares of capital stock consisting of 20,000,000
shares of preferred stock, par value $0.00001 per share and 250,000,000 shares of common stock, par value $0.00001 per share.
We
may also issue additional shares of our common stock or other securities that are convertible into or exercisable for common stock in
connection with hiring or retaining employees or consultants, future acquisitions, future sales of our securities for capital raising
purposes, or for other business purposes. The future issuance of any such additional shares of our common stock or other securities may
create downward pressure on the trading price of our common stock. There can be no assurance that we will not be required to issue additional
shares, warrants or other convertible securities in the future in conjunction with hiring or retaining employees or consultants, future
acquisitions, future sales of our securities for capital raising purposes or for other business purposes, including at a price (or exercise
prices) below the price at which shares of our common stock are trading.
The
concentration of our capital stock ownership with insiders could limit your ability to influence the outcome of key transactions, including
a change of control.
Our
directors, executive officers and founding shareholders, in the aggregate, beneficially own approximately 23.4% of the outstanding shares
of our common stock, based on the number of shares outstanding as of April 26, 2023. These stockholders are able to influence or control
matters requiring approval by our stockholders, including the election of directors and the approval of mergers, acquisitions or other
extraordinary transactions. They may have interests that differ from yours and may vote in a manner that is adverse to your interests.
This concentration of ownership may have the effect of deterring, delaying or preventing a change of control of our company, could deprive
our stockholders of an opportunity to receive a premium for their common stock as part of a sale of our company and might ultimately
affect the market price of our common stock.
If
and when a larger trading market for our common stock develops, the market price of our common stock is still likely to be highly volatile
and subject to wide fluctuations, and you may be unable to resell your shares at or above the price at which you acquired them.
The
market price of our common stock is likely to be highly volatile and could be subject to wide fluctuations in response to a number of
factors that are beyond our control, including, but not limited to:
|
● |
variations
in our revenue and operating expenses; |
|
|
|
|
● |
market
conditions in our industry and the economy as a whole; |
|
|
|
|
● |
actual
or expected changes in our growth rates or our competitors’ growth rates; |
|
|
|
|
● |
announcements
of innovations or new products or services by us or our competitors; |
|
|
|
|
● |
announcements
by the government relating to regulations that govern our industry; |
|
|
|
|
● |
sales
of our common stock or other securities by us or in the open market; and |
|
|
|
|
● |
changes
in the market valuations of other comparable companies. |
In
addition, if the market for food industry stocks or the stock market in general experiences loss of investor confidence, the trading
price of our common stock could decline for reasons unrelated to our business, financial condition or operating results. The trading
price of our shares might also decline in reaction to events that affect other companies in our industry, even if these events do not
directly affect us. Each of these factors, among others, could harm the value of your investment in our common stock. In the past, following
periods of volatility in the market, securities class-action litigation has often been instituted against companies. Such litigation,
if instituted against us, could result in substantial costs and diversion of management’s attention and resources, which could
materially and adversely affect our business, operating results and financial condition.
We
do not expect to pay dividends.
We
have never declared or paid any cash dividends or distributions on our common stock. We currently intend to retain our future earnings,
if any, to support operations and to finance expansion and therefore we do not anticipate paying any cash dividends on our common stock
in the foreseeable future.
The
declaration, payment and amount of any future dividends will be made at the discretion of the board of directors, and will depend upon,
among other things, the results of our operations, cash flows and financial condition, operating and capital requirements, and other
factors as the board of directors considers relevant. There is no assurance that future dividends will be paid, and, if dividends are
paid, there is no assurance with respect to the amount of any such dividend. If the Company does not pay dividends, the Company’s
common stock may be less valuable because a return on an investor’s investment will only occur if the Company’s stock price
appreciates.
If
securities or industry analysts do not publish research or reports about us, our business or our market, or if they change their recommendations
regarding our stock adversely, our stock price and trading volume could decline.
The
trading market for our common stock will be influenced by the research and reports that industry or securities analysts may publish about
us, our business, our market or our competitors. If any of the analysts who may cover us change their recommendation regarding our stock
adversely, or provide more favorable relative recommendations about our competitors, our stock price would likely decline. If any analyst
who may cover us were to cease coverage of our company or fail to regularly publish reports on us, we could lose visibility in the financial
markets, which in turn could cause our stock price or trading volume to decline.
Item
2. Unregistered Sales of Equity Securities and Use of Proceeds.
During
the six months ended July 31, 2023, the Company had no sales of unregistered securities.
Item
3. Defaults upon Senior Securities.
There
has been no material default in payment of principal, interest, sinking or purchase fund installment, or any other material default,
with respect to any indebtedness of the Company.
Item
4. Mine Safety Disclosures.
Not
applicable.
Item
6. Exhibits.
Exhibit
No. |
|
Description |
|
|
|
3.1 |
|
Articles of Incorporation of Mama’s Creations, Inc. (incorporated by reference from Exhibit 3.1 to the Company’s Registration Statement on Form S-1 filed on May 24, 2011). |
3.2 |
|
Certificate of Amendment to Certificate of Incorporation of Mama’s Creations, Inc. (incorporated by reference from Exhibit 3.4 to the Company’s Current Report on Form 8-K filed on March 8, 2013). |
3.3 |
|
Second Amended and Restated Series A Convertible Preferred Stock Certificate of Designation (incorporated by reference from Exhibit 3.1 to the Company’s Current Report on Form 8-K filed on September 10, 2015). |
3.4 |
|
Series B Preferred Stock Certificate of Designation (incorporated by reference from Exhibit 3.4 to the Company’s Registration Statement on Form S-3 filed on June 2, 2023). |
3.5 |
|
Second Amended and Restated Bylaws of Mama’s Creations, Inc. (incorporated by reference from Exhibit 3.2 to the Company’s Current Report on Form 8-K filed on August 1, 2023). |
10.1 |
|
Membership Interest Purchase Agreement dated June 28, 2023 by and among the Company, Siegel Suffolk Family, LLC, R&I Loeb Family, LLC, Jeffrey Siegel, and Ronald Loeb (incorporated by reference from Exhibit 10.1 to the Company’s Current Report on Form 8-K filed on June 29, 2023). |
10.2 |
|
Letter Amendment to the Revolving Line of Credit Loan by and between M&T Bank, the Company and T&L Acquisition Corp.* |
31.1 |
|
Certification of Principal Executive Officer, pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 302 of 2002* |
31.2 |
|
Certification of Principal Financial Officer, pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 302 of 2002* |
32.1 |
|
Certification of Principal Executive Officer, pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002* |
32.2 |
|
Certification of Principal Financial Officer, pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002* |
101.INS |
|
Inline
XBRL Instance Document** |
101.SCH |
|
Inline
XBRL Taxonomy Extension Schema Document** |
101.CAL |
|
Inline
XBRL Taxonomy Extension Calculation Linkbase Document** |
101.DEF |
|
Inline
XBRL Taxonomy Extension Definition Linkbase Document** |
101.LAB |
|
Inline
XBRL Taxonomy Extension Label Linkbase Document** |
101.PRE |
|
Inline
XBRL Taxonomy Extension Presentation Linkbase Document** |
104 |
|
Cover
Page Interactive Data File (embedded within the Inline XBRL document) |
*
Filed herewith.
**
Furnished herewith.
SIGNATURES
In
accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned,
thereunto duly authorized.
|
MAMA’S
CREATIONS, INC. |
|
|
|
Date:
September 12, 2023 |
By: |
/s/
Adam L. Michaels |
|
Name: |
Adam
L. Michaels |
|
Title: |
Chief
Executive Officer |
|
|
(Principal
Executive Officer) |
|
|
|
|
By: |
/s/
Anthony Gruber |
|
Name: |
Anthony
Gruber |
|
Title: |
Chief
Financial Officer (Principal Financial Officer) |
Exhibit 10.2
EXHIBIT
31.1
CERTIFICATION
OF PRINCIPAL EXECUTIVE OFFICER
PURSUANT
TO
18
U.S.C. SECTION 1350,
AS
ADOPTED PURSUANT TO SECTION 302 OF
THE
SARBANES-OXLEY ACT OF 2002
I,
Adam L. Michaels, certify that:
1. |
I
have reviewed this Form 10-Q of Mama’s Creations, 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(s) 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 13-a-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(s) 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:
September 12, 2023 |
By: |
/s/
Adam L. Michaels |
|
|
Adam
L. Michaels |
|
|
Principal
Executive Officer |
|
|
Mama’s
Creations, Inc. |
EXHIBIT
31.2
CERTIFICATION
OF PRINCIPAL FINANCIAL OFFICER
PURSUANT
TO
18
U.S.C. SECTION 1350,
AS
ADOPTED PURSUANT TO SECTION 302 OF
THE
SARBANES-OXLEY ACT OF 2002
I,
Anthony Gruber, certify that:
1. |
I
have reviewed this Form 10-Q of Mama’s Creations, 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(s) 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 13-a-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(s) 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:
September 12, 2023 |
By:
|
/s/
Anthony Gruber |
|
|
Anthony
Gruber |
|
|
Principal
Financial Officer |
|
|
Mama’s
Creations, Inc. |
EXHIBIT
32.1
CERTIFICATION
PURSUANT TO
18
U.S.C. SECTION 1350,
AS
ADOPTED PURSUANT TO SECTION 906 OF
THE
SARBANES-OXLEY ACT OF 2002
In
connection with this Quarterly Report of Mama’s Creations, Inc. (the “Company”), on Form 10-Q for the period ended
July 31, 2023, as filed with the U.S. Securities and Exchange Commission on the date hereof, I, Adam L. Michaels, Principal Executive
Officer of the Company, certify to the best of my knowledge, pursuant to 18 U.S.C. Sec. 1350, as adopted pursuant to Sec. 906 of the
Sarbanes-Oxley Act of 2002, that:
|
(1) |
Such
Quarterly Report on Form 10-Q for the period ended July 31, 2023, fully complies with the requirements of section 13(a) or 15(d)
of the Securities Exchange Act of 1934; and |
|
|
|
|
(2) |
The
information contained in such Quarterly Report on Form 10-Q for the period ended July 31, 2023, fairly presents, in all material
respects, the financial condition and results of operations of the Company. |
Date:
September 12, 2023 |
By:
|
/s/
Adam L. Michaels |
|
|
Adam
L. Michaels |
|
|
Principal
Executive Officer |
|
|
Mama’s
Creations, Inc. |
EXHIBIT
32.2
CERTIFICATION
PURSUANT TO
18
U.S.C. SECTION 1350,
AS
ADOPTED PURSUANT TO SECTION 906 OF
THE
SARBANES-OXLEY ACT OF 2002
In
connection with this Quarterly Report of Mama’s Creations, Inc. (the “Company”), on Form 10-Q for the period ended
July 31, 2023, as filed with the U.S. Securities and Exchange Commission on the date hereof, I, Anthony Gruber, Principal Executive Officer
of the Company, certify to the best of my knowledge, pursuant to 18 U.S.C. Sec. 1350, as adopted pursuant to Sec. 906 of the Sarbanes-Oxley
Act of 2002, that:
|
(1) |
Such
Quarterly Report on Form 10-Q for the period ended July 31, 2023, fully complies with the requirements of section 13(a) or 15(d)
of the Securities Exchange Act of 1934; and |
|
|
|
|
(2) |
The
information contained in such Quarterly Report on Form 10-Q for the period ended July 31, 2023, fairly presents, in all material
respects, the financial condition and results of operations of the Company. |
Date:
September 12, 2023 |
By:
|
/s/
Anthony Gruber |
|
|
Anthony
Gruber |
|
|
Principal
Financial Officer |
|
|
Mama’s
Creations, Inc. |
v3.23.2
Cover - shares
|
6 Months Ended |
|
Jul. 31, 2023 |
Sep. 11, 2023 |
Cover [Abstract] |
|
|
Document Type |
10-Q
|
|
Amendment Flag |
false
|
|
Document Quarterly Report |
true
|
|
Document Transition Report |
false
|
|
Document Period End Date |
Jul. 31, 2023
|
|
Document Fiscal Period Focus |
Q2
|
|
Document Fiscal Year Focus |
2024
|
|
Current Fiscal Year End Date |
--01-31
|
|
Entity File Number |
001-40597
|
|
Entity Registrant Name |
Mama’s
Creations, Inc.
|
|
Entity Central Index Key |
0001520358
|
|
Entity Tax Identification Number |
27-0607116
|
|
Entity Incorporation, State or Country Code |
NV
|
|
Entity Address, Address Line One |
25
Branca Road
|
|
Entity Address, City or Town |
East
Rutherford
|
|
Entity Address, State or Province |
NJ
|
|
Entity Address, Postal Zip Code |
07073
|
|
City Area Code |
(201)
|
|
Local Phone Number |
531-1212
|
|
Title of 12(b) Security |
Common
Stock, par value $0.00001
|
|
Trading Symbol |
MAMA
|
|
Security Exchange Name |
NASDAQ
|
|
Entity Current Reporting Status |
Yes
|
|
Entity Interactive Data Current |
Yes
|
|
Entity Filer Category |
Non-accelerated Filer
|
|
Entity Small Business |
true
|
|
Entity Emerging Growth Company |
false
|
|
Entity Shell Company |
false
|
|
Entity Common Stock, Shares Outstanding |
|
37,443,387
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v3.23.2
Condensed Consolidated Balance Sheets - USD ($)
|
Jul. 31, 2023 |
Jan. 31, 2023 |
Current Assets: |
|
|
Cash |
$ 5,560,176
|
$ 4,378,383
|
Accounts receivable, net |
8,843,756
|
6,832,046
|
Inventories, net |
3,308,513
|
3,635,881
|
Prepaid expenses and other current assets |
474,301
|
828,391
|
Total current assets |
18,186,746
|
15,674,701
|
Property, plant, and equipment, net |
4,067,648
|
3,423,096
|
Intangible assets, net |
5,754,182
|
1,502,510
|
Goodwill |
8,633,334
|
8,633,334
|
Operating lease right of use assets, net |
3,124,449
|
3,236,690
|
Deferred tax asset |
67,908
|
717,559
|
Equity method investment |
|
1,343,486
|
Deposits |
65,410
|
53,819
|
Total Assets |
39,899,677
|
34,585,195
|
Current Liabilities: |
|
|
Accounts payable and accrued expenses |
8,872,582
|
9,063,256
|
Term loan, net of debt discount of $49,022 and $60,082, respectively |
1,502,702
|
1,491,642
|
Operating lease liabilities |
414,937
|
391,802
|
Finance leases payable |
335,119
|
182,391
|
Total current liabilities |
13,075,340
|
11,879,091
|
Line of credit |
500,000
|
890,000
|
Operating lease liabilities – net of current |
2,739,208
|
2,897,205
|
Finance leases payable – net of current |
906,476
|
248,640
|
Term loan – net of current |
3,879,318
|
4,655,181
|
Total long-term liabilities |
11,025,002
|
10,191,026
|
Total Liabilities |
24,100,342
|
22,070,117
|
Commitments and contingencies (Notes 10 and 11) |
|
|
Stockholders’ Equity: |
|
|
Preferred stock, $0.00001 par value; 19,680,000 shares authorized; no shares issued and outstanding |
|
|
Common stock, $0.00001 par value; 250,000,000 shares authorized; 37,343,387 and 36,317,857 shares issued and outstanding as of July 31, 2023 and January 31, 2023 |
374
|
364
|
Additional paid in capital |
22,912,383
|
22,724,440
|
Accumulated deficit |
(6,963,922)
|
(10,060,226)
|
Less: Treasury stock, 230,000 shares at cost |
(149,500)
|
(149,500)
|
Total Stockholders’ Equity |
15,799,335
|
12,515,078
|
Total Liabilities and Stockholders’ Equity |
39,899,677
|
34,585,195
|
Series A Preferred Stock [Member] |
|
|
Stockholders’ Equity: |
|
|
Preferred stock, $0.00001 par value; 19,680,000 shares authorized; no shares issued and outstanding |
|
|
Series B Preferred Stock [Member] |
|
|
Stockholders’ Equity: |
|
|
Preferred stock, $0.00001 par value; 19,680,000 shares authorized; no shares issued and outstanding |
|
|
Related Party [Member] |
|
|
Current Liabilities: |
|
|
Promissory notes – related parties |
1,950,000
|
750,000
|
Promissory notes – related parties, net of current |
$ 3,000,000
|
$ 1,500,000
|
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v3.23.2
Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)
|
Jul. 31, 2023 |
Jan. 31, 2023 |
Net of debt discount, current |
$ 49,022
|
$ 60,082
|
Preferred stock, par value |
$ 0.00001
|
$ 0.00001
|
Preferred stock, shares authorized |
19,680,000
|
19,680,000
|
Preferred stock, shares issued |
0
|
0
|
Preferred stock, shares outstanding |
0
|
0
|
Common stock, shares authorized |
250,000,000
|
250,000,000
|
Common stock, shares issued |
37,343,387
|
36,317,857
|
Common stock, shares outstanding |
37,343,387
|
36,317,857
|
Treasury stock, shares |
230,000
|
230,000
|
Series A Preferred Stock [Member] |
|
|
Preferred stock, par value |
$ 0.00001
|
$ 0.00001
|
Preferred stock, shares authorized |
120,000
|
120,000
|
Preferred stock, shares issued |
23,400
|
23,400
|
Preferred stock, shares outstanding |
0
|
0
|
Series B Preferred Stock [Member] |
|
|
Preferred stock, par value |
$ 0.00001
|
$ 0.00001
|
Preferred stock, shares authorized |
200,000
|
200,000
|
Preferred stock, shares issued |
0
|
54,600
|
Preferred stock, shares outstanding |
0
|
54,600
|
X |
- DefinitionThe maximum number of common shares permitted to be issued by an entity's charter and bylaws.
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v3.23.2
Condensed Consolidated Statements of Operations (Unaudited) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jul. 31, 2023 |
Jul. 31, 2022 |
Jul. 31, 2023 |
Jul. 31, 2022 |
Income Statement [Abstract] |
|
|
|
|
Net sales |
$ 24,790,085
|
$ 22,846,474
|
$ 47,910,901
|
$ 44,677,054
|
Costs of sales |
17,283,847
|
20,119,862
|
34,033,663
|
38,090,179
|
Gross profit |
7,506,238
|
2,726,612
|
13,877,238
|
6,586,875
|
Operating expenses: |
|
|
|
|
Research and development |
94,871
|
41,792
|
166,056
|
68,327
|
Selling, general and administrative |
5,135,537
|
3,516,115
|
9,492,568
|
7,088,870
|
Total operating expenses |
5,230,408
|
3,557,907
|
9,658,624
|
7,157,197
|
Income (loss) from operations |
2,275,830
|
(831,295)
|
4,218,614
|
(570,322)
|
Other income (expenses) |
|
|
|
|
Interest, net |
(181,658)
|
(139,064)
|
(359,052)
|
(263,315)
|
Amortization of debt discount |
(5,530)
|
(3,015)
|
(11,060)
|
(6,655)
|
Other income |
7,449
|
2,596
|
27,449
|
2,596
|
Total other expenses |
(179,739)
|
(139,483)
|
(342,663)
|
(267,374)
|
Net income (loss) before income tax provision and income from equity method investment |
2,096,091
|
(970,778)
|
3,875,951
|
(837,696)
|
Income from equity method investment |
77,584
|
18,540
|
223,342
|
18,540
|
Income tax (provision) benefit |
(429,764)
|
208,992
|
(954,456)
|
179,607
|
Net income (loss) |
1,743,911
|
(743,246)
|
3,144,837
|
(639,549)
|
Less: series B preferred dividends |
(21,233)
|
|
(48,533)
|
|
Net Income available to common stockholders |
$ 1,722,678
|
$ (743,246)
|
$ 3,096,304
|
$ (639,549)
|
Net income (loss) per common share |
|
|
|
|
– basic |
$ 0.05
|
$ (0.02)
|
$ 0.09
|
$ (0.02)
|
– diluted |
$ 0.05
|
$ (0.02)
|
$ 0.08
|
$ (0.02)
|
Weighted average common shares outstanding |
|
|
|
|
– basic |
36,855,181
|
35,811,087
|
36,628,429
|
35,785,719
|
– diluted |
37,490,567
|
35,811,087
|
37,195,314
|
35,785,719
|
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v3.23.2
Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)
|
Preferred Stock [Member]
Series A Preferred Stock [Member]
|
Preferred Stock [Member]
Series B Preferred Stock [Member]
|
Common Stock [Member] |
Treasury Stock, Common [Member] |
Additional Paid-in Capital [Member] |
Retained Earnings [Member] |
Total |
Beginning balance, value at Jan. 31, 2022 |
|
|
$ 359
|
$ (149,500)
|
$ 20,587,789
|
$ (12,328,830)
|
$ 8,109,818
|
Beginning balance, shares at Jan. 31, 2022 |
|
|
35,758,792
|
(230,000)
|
|
|
|
Net income (loss) |
|
|
|
|
|
(639,549)
|
(639,549)
|
Stock issued for the exercise of options |
|
|
|
|
26,250
|
|
26,250
|
Stock issued for the exercise of options, shares |
|
|
57,093
|
|
|
|
|
Stock options issued for services |
|
|
|
|
12,333
|
|
12,333
|
Stock issued for the acquisition of equity investment in Chef Inspirational |
|
|
$ 5
|
|
699,995
|
|
700,000
|
Stock issued for the acquisition of equity investment in Chef Inspirational, shares |
|
|
501,972
|
|
|
|
|
Ending balance, value at Jul. 31, 2022 |
|
|
$ 364
|
$ (149,500)
|
21,326,367
|
(12,968,379)
|
8,208,852
|
Ending balance, shares at Jul. 31, 2022 |
|
|
36,317,857
|
(230,000)
|
|
|
|
Beginning balance, value at Apr. 30, 2022 |
|
|
$ 359
|
$ (149,500)
|
20,587,789
|
(12,225,133)
|
8,213,515
|
Beginning balance, shares at Apr. 30, 2022 |
|
|
35,774,468
|
(230,000)
|
|
|
|
Net income (loss) |
|
|
|
|
|
(743,246)
|
(743,246)
|
Stock issued for the exercise of options |
|
|
|
|
26,250
|
|
26,250
|
Stock issued for the exercise of options, shares |
|
|
41,417
|
|
|
|
|
Stock options issued for services |
|
|
|
|
12,333
|
|
12,333
|
Stock issued for the acquisition of equity investment in Chef Inspirational |
|
|
$ 5
|
|
699,995
|
|
700,000
|
Stock issued for the acquisition of equity investment in Chef Inspirational, shares |
|
|
501,972
|
|
|
|
|
Ending balance, value at Jul. 31, 2022 |
|
|
$ 364
|
$ (149,500)
|
21,326,367
|
(12,968,379)
|
8,208,852
|
Ending balance, shares at Jul. 31, 2022 |
|
|
36,317,857
|
(230,000)
|
|
|
|
Beginning balance, value at Jan. 31, 2023 |
|
|
$ 364
|
$ (149,500)
|
22,724,440
|
(10,060,226)
|
12,515,078
|
Beginning balance, shares at Jan. 31, 2023 |
|
54,600
|
36,317,857
|
(230,000)
|
|
|
|
Stock based compensation |
|
|
|
|
160,173
|
|
160,173
|
Stock based compensation, shares |
|
|
19,960
|
|
|
|
|
Stock issued for the exercise of options and warrants |
|
|
$ 2
|
|
27,778
|
|
27,780
|
Stock issued for the exercise of options and warrants, shares |
|
|
186,570
|
|
|
|
|
Conversion of series B preferred stock to common stock |
|
|
$ 8
|
|
(8)
|
|
|
Conversion of series B preferred stock to common stock, shares |
|
(54,600)
|
819,000
|
|
|
|
|
Series B Preferred dividend |
|
|
|
|
|
(48,533)
|
(48,533)
|
Net income (loss) |
|
|
|
|
|
3,144,837
|
$ 3,144,837
|
Stock issued for the exercise of options, shares |
|
|
|
|
|
|
206,000
|
Ending balance, value at Jul. 31, 2023 |
|
|
$ 374
|
$ (149,500)
|
22,912,383
|
(6,963,922)
|
$ 15,799,335
|
Ending balance, shares at Jul. 31, 2023 |
|
|
37,343,387
|
(230,000)
|
|
|
|
Beginning balance, value at Apr. 30, 2023 |
|
|
$ 366
|
$ (149,500)
|
22,799,322
|
(8,686,600)
|
13,963,588
|
Beginning balance, shares at Apr. 30, 2023 |
|
54,600
|
36,484,777
|
(230,000)
|
|
|
|
Stock based compensation |
|
|
|
|
104,789
|
|
104,789
|
Stock based compensation, shares |
|
|
19,960
|
|
|
|
|
Stock issued for the exercise of options and warrants |
|
|
|
|
8,280
|
|
8,280
|
Stock issued for the exercise of options and warrants, shares |
|
|
19,650
|
|
|
|
|
Conversion of series B preferred stock to common stock |
|
|
$ 8
|
|
(8)
|
|
|
Conversion of series B preferred stock to common stock, shares |
|
(54,600)
|
819,000
|
|
|
|
|
Series B Preferred dividend |
|
|
|
|
|
(21,233)
|
(21,233)
|
Net income (loss) |
|
|
|
|
|
1,743,911
|
$ 1,743,911
|
Stock issued for the exercise of options, shares |
|
|
|
|
|
|
6,000
|
Ending balance, value at Jul. 31, 2023 |
|
|
$ 374
|
$ (149,500)
|
$ 22,912,383
|
$ (6,963,922)
|
$ 15,799,335
|
Ending balance, shares at Jul. 31, 2023 |
|
|
37,343,387
|
(230,000)
|
|
|
|
X |
- DefinitionThe portion of profit or loss for the period, net of income taxes, which is attributable to the parent.
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v3.23.2
Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
|
6 Months Ended |
Jul. 31, 2023 |
Jul. 31, 2022 |
CASH FLOWS FROM OPERATING ACTIVITIES: |
|
|
Net income (loss) |
$ 3,144,837
|
$ (639,549)
|
Adjustments to reconcile net income to net cash provided by operating activities: |
|
|
Depreciation |
511,589
|
401,126
|
Amortization of debt discount |
11,060
|
6,655
|
Amortization of right of use assets |
112,241
|
182,862
|
Amortization of intangibles |
303,949
|
230,156
|
Stock-based compensation |
110,173
|
12,333
|
Allowance for obsolete inventory |
93,238
|
|
Change in deferred tax asset |
649,651
|
(188,080)
|
Income from equity method investment |
(223,342)
|
(18,540)
|
Paid in kind interest |
|
53,356
|
Changes in operating assets and liabilities: |
|
|
Allowance for doubtful accounts |
140,442
|
|
Accounts receivable |
1,126,867
|
749,959
|
Inventories |
234,130
|
(1,302,933)
|
Prepaid expenses and other current assets |
346,709
|
(248,113)
|
Security deposits |
(17,941)
|
|
Accounts payable and accrued expenses |
(3,049,114)
|
1,170,280
|
Operating lease liability |
(134,862)
|
(176,534)
|
Net Cash Provided by Operating Activities |
3,359,627
|
232,978
|
CASH FLOWS FROM INVESTING ACTIVITIES: |
|
|
Cash paid for fixed assets |
(252,853)
|
(305,547)
|
Cash paid for investment in Chef Inspirational Foods, LLC, net |
(645,641)
|
(500,000)
|
Net Cash (Used in) Investing Activities |
(898,494)
|
(805,547)
|
CASH FLOWS FROM FINANCING ACTIVITIES: |
|
|
Proceeds in advance of preferred stock offering |
|
515,000
|
Repayment of term loan |
(775,863)
|
(517,241)
|
(Repayment) borrowings of line of credit, net |
(390,000)
|
1,725,000
|
Repayment of finance lease obligations |
(92,724)
|
(130,626)
|
Payment of Series B Preferred dividends |
(48,533)
|
|
Proceeds from exercise of options |
27,780
|
26,250
|
Net Cash (Used in) Provided by Financing Activities |
(1,279,340)
|
1,618,383
|
Net Increase in Cash |
1,181,793
|
1,045,814
|
Cash - Beginning of Period |
4,378,383
|
850,598
|
Cash - End of Period |
5,560,176
|
1,896,412
|
SUPPLEMENTARY CASH FLOW INFORMATION: |
|
|
Income taxes |
112,500
|
|
Interest |
313,488
|
182,873
|
SUPPLEMENTARY DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES: |
|
|
Conversion of series b preferred stock to common stock |
8
|
|
Finance lease asset additions |
903,288
|
34,268
|
Related party debt incurred for purchase of Chef Inspirational Foods, LLC |
2,700,000
|
|
Non-cash consideration paid in common stock for equity investment in Chef Inspirational |
|
700,000
|
Settlement of liability in common stock |
$ 50,000
|
|
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v3.23.2
Nature of Operations and Basis of Presentation
|
6 Months Ended |
Jul. 31, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
Nature of Operations and Basis of Presentation |
Note
1 - Nature of Operations and Basis of Presentation
Nature
of Operations
Mama’s
Creations, Inc. (together with its subsidiaries, the “Company”), was organized on July 22, 2009 as a Nevada corporation.
The Company has a year-end of January 31.
Our
subsidiary, MamaMancini’s Inc., a Delaware Corporation (“Mamas”) is a marketer, manufacturer and distributor of beef
meatballs with sauce, turkey meatballs with sauce, beef meat loaf, sausage & peppers, chicken parmesan and other similar meats and
sauces. In addition, the Company continues to diversify its product line by introducing new products such as ready to serve meals, single-size
pasta bowls, bulk deli, and packaged refrigerated protein products. Mamas products were submitted to the United States Department of
Agriculture (the “USDA”) and approved as all natural. The USDA defines all natural as a product that contains no artificial
ingredients, coloring ingredients or chemical preservatives and is minimally processed.
On
December 29, 2021, the Company made two acquisitions which expanded the Company’s core product lines, occasions, and access to
specific cohorts and markets. T&L Creative Salads, Inc. (“T&L”) and Olive Branch, LLC (“Olive Branch”),
are related premier gourmet food manufacturers based in New York. T&L offers a full line of foods for retail food chains and club
stores, delis, bagel stores, caterers and provision distributors. T&L uses high-quality meats, seafood and vegetables, prepared to
meet the standards set forth by the USDA and the Food and Drug Administration (“FDA”). Olive Branch offers a full line of
olives, olive mixes, and savory products to retail food chains and club stores, delis, bagel stores, caterers and provision distributors,
primarily in pre-packaged containers.
On
June 28, 2022, the Company acquired a 24% minority interest in Chef Inspirational Foods, LLC (“CIF”), a leading developer,
innovator, marketer and sales company selling prepared foods, for an investment of $1.2 million. The investment consisted of $500,000
in cash and $700,000 in the Company’s common stock. The acquisition of the interest in CIF was accounted for under the equity method
of accounting for investments up until the Company acquired the remaining interest of CIF (the “CIF Acquisition”). On June
28, 2023, the Company completed the acquisition of the remaining 76% of CIF, in accordance with the terms of the Membership Interest
Purchase Agreement dated June 28, 2023 by and among the Company, Siegel Suffolk Family, LLC, and R&I Loeb Family, LLC (the “Sellers”).
Per the terms of the Membership Interest Purchase Agreement the purchase price was $3.65 million, including $950 thousand in cash at
closing and $2.7 million in a promissory note. The promissory note requires a principal payment of $1.2 million in cash on the first
anniversary of the closing date, and a payment of $1.5 million in common stock of the Company on the second anniversary of the closing
date.
The
following presents the unaudited results of operations for the period February 1, 2023 through June 28, 2023 of CIF.
Schedule
of Results of Operations
| |
For the Period February 1, 2023 through June 28, 2023 | |
Revenues | |
$ | 13,720,817 | |
Net income | |
$ | 930,592 | |
On
July 31, 2023, MamaMancini’s Holdings, Inc. filed an amendment to the Articles of Incorporation with the Secretary of State of
the State of Nevada to change the Company’s name from “MamaMancini’s Holdings, Inc.” to “Mama’s Creations,
Inc.” (the “Name Change”). The Name Change, which was approved by the Company’s stockholders at its annual meeting
on July 31, 2023, did not alter the voting powers or relative rights of the Company Common Stock, reflects the evolution of the Company
from its origins as a home style, old world Italian food company to a broader provider of all-natural specialty prepared refrigerated
foods for sale in retailers around the country. The Company also amended and restated its Amended and Restated Bylaws, solely to reflect
the name change (as amended, the “Second Amended and Restated Bylaws”).
|
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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v3.23.2
Summary of Significant Accounting Policies
|
6 Months Ended |
Jul. 31, 2023 |
Accounting Policies [Abstract] |
|
Summary of Significant Accounting Policies |
Note
2 - Summary of Significant Accounting Policies
Basis
of Presentation
The
accompanying unaudited Condensed Consolidated Financial Statements have been prepared in accordance with accounting principles generally
accepted in the United States of America (“U.S. GAAP”) for interim financial information and with the instructions to Form
10-Q and Article 8 of Regulation S-X of the SEC for interim financial information. Accordingly, they do not include all of the information
and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, the
accompanying Condensed Consolidated Financial Statements of the Company and its subsidiaries, which are unaudited, include all normal
and recurring adjustments considered necessary to present fairly the Company’s financial position as of July 31, 2023, and the
results of its operations and its cash flows for the periods presented. The unaudited Condensed Consolidated Financial Statements herein
should be read together with the historical consolidated financial statements of the Company for the years ended January 31, 2023 and
2022 included in our 2023 Form 10-K. Operating results for the three and six months ended July 31, 2023 are not necessarily indicative
of the results that may be expected for the year ending January 31, 2024.
Principles
of Consolidation
The
Condensed Consolidated Financial Statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany balances
have been eliminated in consolidation.
Use
of Estimates
The
preparation of Condensed Consolidated Financial Statements in accordance with U.S. GAAP requires management to make estimates and assumptions
that affect the amounts reported in the Condensed Consolidated Financial Statements and accompanying notes. The Company bases its estimates
on historical experience and other assumptions believed to be reasonable under the circumstances, the results of which form the basis
for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Such estimates
and assumptions impact, among others, the following: allowance for doubtful accounts, the fair value of stock-based payments, valuation
of the acquisition of the remaining interest of CIF (which was accounted for as an asset acquisition as substantially all of the fair
value is concentrated in customer relationships), inventory reserves, and estimates for unrealized returns, discounts, and other allowances
that are netted against revenue.
Making
estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of
a condition, situation or set of circumstances that existed at the date of the Condensed Consolidated Financial Statements, which management
considered in formulating its estimate could change in the near term due to one or more future confirming events. Accordingly, the actual
results could differ significantly from our estimates.
Risks
and Uncertainties
The
Company operates in an industry that is subject to intense competition and changes in consumer demand. The Company’s operations
are subject to significant risk and uncertainties including financial and operational risks including the potential risk of business
failure.
The
Company has experienced, and in the future expects to continue to experience variability in sales and earnings. The factors expected
to contribute to this variability include, among others, (i) the cyclical nature of the grocery industry, (ii) general economic conditions
in the various local markets in which the Company competes, including a potential general downturn in the economy, and (iii) the volatility
of prices pertaining to food and beverages in connection with the Company’s distribution of the product. These factors, among others,
make it difficult to project the Company’s operating results on a consistent basis.
Cash
The
Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents. The Company
held no cash equivalents at July 31, 2023 and January 31, 2023.
The
Company minimizes its credit risk associated with cash by periodically evaluating the credit quality of its primary financial institution.
The balance at times may exceed federally insured limits.
Accounts
Receivable and Allowance for Doubtful Accounts
Accounts
receivable are stated at the amount management expects to collect from outstanding balances. The Company generally does not require collateral
to support customer receivables. The Company provides an allowance for doubtful accounts based upon a review of the outstanding accounts
receivable, historical collection information and existing economic conditions. The Company determines if receivables are past due based
on days outstanding, and amounts are written off when determined to be uncollectible by management. As of July 31, 2023 and January 31,
2023, the reserve for uncollectible accounts was approximately $93,000 and $233,000, respectively. During the three and six months ended
July 31, 2023 the Company wrote off approximately $140,000 accounts that were deemed to be uncollectible.
Inventories
The
Company values its inventory at the lower of cost or net realizable value (“NRV”) and include direct material, direct labor,
warehousing, and overhead costs. NRV is defined as the estimated selling prices less the costs of completion, disposal, and transportation.
The cost of inventory is determined on the first-in, first-out basis. Inventories have been reduced by an allowance for excess, obsolete
and unsaleable inventories. The allowance is an estimate based on management’s review of inventories on hand compared to estimated
future usage and sales. The reserve for obsolescence as of July 31, 2023 and January 31, 2023 was approximately $126,000 and $32,000,
respectively.
Inventories
by major category are as follows:
Schedule of Inventories
| |
July
31, 2023 | | |
January 31, 2023 | |
Raw materials and packaging | |
$ | 1,495,179 | | |
$ | 1,883,270 | |
Work in process | |
| 200,437 | | |
| 98,910 | |
Finished goods | |
| 1,612,897 | | |
| 1,653,701 | |
Total | |
$ | 3,308,513 | | |
$ | 3,635,881 | |
Property,
Plant and Equipment
Property,
plant, and equipment are recorded at cost net of depreciation. Depreciation expense is computed using straight-line methods over the
estimated useful lives.
Asset
lives for financial statement reporting of depreciation are:
Schedule
of Property and Equipment Estimated Useful Lives
Machinery and equipment | |
| 2-7 years | |
Furniture and fixtures | |
| 3-5 years | |
Leasehold improvements | |
| -* | |
(*) |
Amortized
on a straight-line basis over the remaining lease term at the time the asset was placed in service, whichever period is shorter. |
Upon
sale or retirement of property and equipment, the related cost and accumulated depreciation are removed from the accounts and any gain
or loss is reflected in the consolidated statements of operations.
Goodwill
and Other Intangible Assets
Goodwill
Goodwill represents the excess of the purchase price over the fair values
of the underlying net assets of an acquired business. The Company tests goodwill for impairment on an annual basis during the fourth quarter
of its fiscal year, or immediately if conditions indicate that such impairment could exist. The Company evaluates qualitative factors
to determine if it is more likely than not that the fair value is less than its carrying value and whether it is necessary to perform
goodwill impairment process.
As
of July 31, 2023 and January 31, 2023, there were no impairment losses recognized for goodwill.
Other
Intangible Assets
Other
intangible assets consist of trademarks, trade names and customer relationships. Intangible asset lives for financial statement reporting
of amortization are:
Schedule
of Other Intangible Assets Impairment Losses Recognized for Goodwill
Tradenames and trademarks | |
| 3 years | |
Customer relationships | |
| 4 – 5 years | |
Fair
Value of Financial Instruments
For
purpose of this disclosure, the fair value of a financial instrument is the amount at which the instrument could be exchanged in a current
transaction between willing parties, other than in a forced sale or liquidation. The carrying amount of the Company’s short-term
financial instruments approximates fair value due to the relatively short period to maturity for these instruments.
Research
and Development
Research
and development is expensed as incurred. Research and development expenses for the three months ended July 31, 2023 and 2022 were $94,871
and $41,792, respectively. Research and development expenses for the six months ended July 31, 2023 and 2022 were $166,056 and $68,327,
respectively.
Revenue
Recognition
The
Company recognizes revenue in accordance with FASB Topic 606, Revenue from Contracts with Customers (Topic 606).
The
Company’s sales are generated from the sale of finished products to customers, which contains a single performance obligation and
revenue is recognized at a single point in time when ownership, risks and rewards transfer. Typically, this occurs when the goods are
received and accepted by the customer. Revenues are recognized in an amount that reflects the net consideration the Company expects to
receive in exchange for the goods. The Company reports all amounts billed to a customer in a sale transaction as revenue. The Company
elected to treat shipping and handling activities as fulfillment activities, and the related costs are recorded as selling expenses in
selling, general and administrative expenses on the condensed consolidated statements of operations.
The
Company promotes its products with consumer incentives and trade promotions. These programs include discounts, slotting fees, coupons,
rebates, in-store display incentives and volume-based incentives. Customer trade promotion and consumer incentive activities are recorded
as a reduction to the transaction price based on amounts estimated as being due to customers and consumers at the end of a period. The
Company derives these estimates principally on historical utilization and redemption rates. The Company does not receive a distinct service
in relation to the consumer incentives and trade promotions and as a result, these incentives and promotions are accounted for as a reduction
of the transaction price.
Payment
terms in the Company’s invoices are based on the billing schedule established in contracts and purchase orders with customers.
The Company recognizes the related trade receivable when the goods are received by the customer.
Expenses
such as slotting fees, sales discounts, and allowances are accounted for as a direct reduction of revenues as follows:
Schedule
of Expenses of Slotting Fees, Sales Discounts and Allowances are Accounted as Direct Reduction of Revenues
| |
July 31, 2023 | | |
July 31, 2022 | |
| |
For the Three Months Ended | |
| |
July 31, 2023 | | |
July 31, 2022 | |
Gross Sales | |
$ | 25,414,735 | | |
$ | 23,631,857 | |
Less: Slotting, Discounts, Allowances | |
| 624,650 | | |
| 785,383 | |
Net Sales | |
$ | 24,790,085 | | |
$ | 22,846,474 | |
| |
July 31, 2023 | | |
July 31, 2022 | |
| |
For the Six Months Ended | |
| |
July 31, 2023 | | |
July 31, 2022 | |
Gross Sales | |
$ | 49,014,645 | | |
$ | 45,980,449 | |
Less: Slotting, Discounts, Allowances | |
| 1,103,744 | | |
| 1,303,395 | |
Net Sales | |
$ | 47,910,901 | | |
$ | 44,677,054 | |
Disaggregation
of Revenue from Contracts with Customers. The following table disaggregates gross revenue by significant geographic area for the
three months ended July 31, 2023 and 2022:
Schedule
of Disaggregates Gross Revenue by Significant Geographic Area
| |
July 31, 2023 | | |
July 31, 2022 | |
| |
For the Three Months Ended | |
| |
July 31, 2023 | | |
July 31, 2022 | |
Northeast | |
$ | 9,385,210 | | |
$ | 9,066,443 | |
Southeast | |
| 7,191,911 | | |
| 6,857,963 | |
Midwest | |
| 3,987,565 | | |
| 2,560,178 | |
West | |
| 2,693,758 | | |
| 2,543,230 | |
Southwest | |
| 2,156,291 | | |
| 2,604,043 | |
Total gross sales | |
$ | 25,414,735 | | |
$ | 23,631,857 | |
The
following table disaggregates gross revenue by significant geographic area for the six months ended July 31, 2023 and 2022:
| |
July 31, 2023 | | |
July 31, 2022 | |
| |
For the Six Months Ended | |
| |
July 31, 2023 | | |
July 31, 2022 | |
Northeast | |
$ | 17,951,303 | | |
$ | 17,755,723 | |
Southeast | |
| 13,887,317 | | |
| 12,365,760 | |
Midwest | |
| 8,254,563 | | |
| 5,384,977 | |
West | |
| 4,615,326 | | |
| 5,442,086 | |
Southwest | |
| 4,306,136 | | |
| 5,031,903 | |
Total gross sales | |
$ | 49,014,645 | | |
$ | 45,980,449 | |
Cost
of Sales
Cost
of sales represents costs directly related to the production and manufacturing of the Company’s products. Costs include production
costs, freight-in, packaging, and print production costs.
Advertising
Costs
incurred for advertising for the Company are charged to selling, general and administrative expenses as incurred. Advertising expenses
for the three months ended July 31, 2023 and 2022 were approximately $95,000 and $119,000 respectively. Advertising expenses for the
six months ended July 31, 2023 and 2022 were $304,000 and $307,000 respectively.
Stock-Based
Compensation
The
Company accounts for stock-based compensation in accordance with ASC Topic 718, “Compensation – Stock Compensation”
(“ASC 718”), which establishes financial accounting and reporting standards for stock-based employee compensation.
It defines a fair value-based method of accounting for an employee stock option or similar equity instrument.
The
Company recognizes all forms of stock-based payments, including stock option grants, warrants and restricted stock grants, at their fair
value on the grant date, which are based on the estimated number of awards that are ultimately expected to vest.
Stock-based
payments, excluding restricted stock, are valued using a Black-Scholes option pricing model. Grants of stock-based payment awards issued
to non-employees for services rendered have been recorded at the fair value of the stock-based payment, which is the more readily determinable
value. The grants are amortized on a straight-line basis over the requisite service periods, which is generally the vesting period. If
an award is granted, but vesting does not occur, any previously recognized compensation cost is reversed in the period related to the
termination of service. Stock-based compensation expenses are included in cost of goods sold, selling general and administrative expenses,
or research and development, depending on the nature of the services provided, in the condensed consolidated statements of operations.
Stock-based payments issued to placement agents are classified as a direct cost of a stock offering and are recorded as a reduction of
additional paid in capital.
For
the three months ended July 31, 2023 and 2022, stock-based compensation related to options amounted to approximately $18,000 and $12,000,
respectively.
For
the six months ended July 31, 2023 and 2022, stock-based compensation related to options amounted to approximately $41,000 and $12,000,
respectively.
For
the three and six months ended July 31, 2023, the Company issued 19,960 shares valued at approximately $50,000 to certain employees as
compensation.
For
the six months ended July 31, 2023 and 2022, when computing fair value of stock-based payments, the Company has considered the following
variables:
Schedule
of Fair Value of Share-Based Payments
| |
July 31, 2023 | | |
July 31, 2022 | |
Risk-free interest rate | |
| N/A | | |
| 2.77 | % |
Expected life of grants | |
| N/A | | |
| 7.5 years | |
Expected volatility of underlying stock | |
| N/A | | |
| 85.74 | % |
Dividends | |
| N/A | | |
| 0 | % |
Earnings
Per Share
Basic
net income per share attributable to common stockholders excludes dilution and is computed by dividing net income or loss attributable
to common stockholders during the period by the weighted average number of common shares outstanding during the period. Diluted net income
or loss per share reflects potential dilution and is computed by dividing net income attributable to common stockholders by the weighted
average number of common shares outstanding during the period, which is increased by the number of additional common shares that would
have been outstanding if the potential common shares had been issued. However, if the effect of any additional securities are anti-dilutive
(i.e., resulting in a higher net income per share or lower net loss per share), they are excluded from the dilutive net income computation.
The dilutive effect of stock options, warrants, and restricted stock is calculated using the treasury-stock method and the dilutive effect
of the Series B Preferred Stock is calculated using the if-converted method.
The
following table provides a reconciliation of the numerator and denominator used in computing basic and diluted net income attributable
to common stockholders per common share.
Schedule
of Earnings Per Share, Basic and Diluted
| |
July 31, 2023 | | |
July 31, 2022 | |
| |
For the Three Months Ended | |
| |
July 31, 2023 | | |
July 31, 2022 | |
Numerator: | |
| | | |
| | |
Net (loss) income attributable to common stockholders | |
$ | 1,722,678 | | |
| (743,246 | ) |
Effect of dilutive securities: | |
| 21,233 | | |
| — | |
| |
| | | |
| | |
Diluted net income (loss) | |
$ | 1,743,911 | | |
$ | (743,246 | ) |
| |
| | | |
| | |
Denominator: | |
| | | |
| | |
Weighted average common shares outstanding – basic | |
| 36,855,181 | | |
| 35,811,087 | |
Dilutive securities (a): | |
| | | |
| | |
Restricted stock | |
| 251,017 | | |
| - | |
Options | |
| 384,369 | | |
| | |
| |
| | | |
| - | |
| |
| | | |
| | |
Weighted average common shares outstanding and assumed conversion – diluted | |
| 37,490,567 | | |
| 35,811,087 | |
| |
| | | |
| | |
Basic net (loss) income per common share | |
$ | 0.05 | | |
$ | (0.02 | ) |
| |
| | | |
| | |
Diluted net (loss) income per common share | |
$ | 0.05 | | |
$ | (0.02 | ) |
| |
| | | |
| | |
(a) – Anti-dilutive securities excluded: | |
| - | | |
| 689,000 | |
| |
July 31, 2023 | | |
July 31, 2022 | |
| |
For the Six Months Ended | |
| |
July 31, 2023 | | |
July 31, 2022 | |
Numerator: | |
| | | |
| | |
Net (loss) income attributable to common stockholders | |
$ | 3,096,304 | | |
| (639,549 | ) |
Effect of dilutive securities: | |
| 48,533 | | |
| — | |
| |
| | | |
| | |
Diluted net income | |
$ | 3,144,837 | | |
$ | (639,549 | ) |
| |
| | | |
| | |
Denominator: | |
| | | |
| | |
Weighted average common shares outstanding – basic | |
| 36,628,429 | | |
| 35,785,719 | |
Dilutive securities (a): | |
| | | |
| | |
Restricted stock | |
| 222,280 | | |
| - | |
Options | |
| 344,605 | | |
| - | |
| |
| | | |
| - | |
| |
| | | |
| | |
Weighted average common shares outstanding and assumed conversion – diluted | |
| 37,195,314 | | |
| 35,785,719 | |
| |
| | | |
| | |
Basic net (loss) income per common share | |
$ | 0.09 | | |
$ | (0.02 | ) |
| |
| | | |
| | |
Diluted net income (loss) per common share | |
$ | 0.08 | | |
$ | (0.02 | ) |
| |
| | | |
| | |
(a) – Anti-dilutive securities excluded: | |
| - | | |
| 689,000 | |
Income
Taxes
Income
taxes are provided in accordance with ASC 740, “Accounting for Income Taxes”. A deferred tax asset or liability is
recorded for all temporary differences between financial and tax reporting and net operating loss carryforwards. Deferred tax expense
results from the net change during the period of deferred tax assets and liabilities.
Deferred
tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all
of the deferred tax assets will not be realized. Deferred tax assets are adjusted for the effects of changes in tax laws and rates on
the date of enactment. As of July 31, 2023 and January 31, 2023, the Company recognized a deferred tax asset of $67,908 and $717,559,
respectively, which is included in other long-term assets on the condensed consolidated balance sheets. The Company regularly evaluates
the need for a valuation allowance related to the deferred tax asset.
Recent
Accounting Pronouncements
In
August 2020, the FASB issued ASU No. 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity
(“ASU 2020-06”), which simplifies an issuer’s accounting for convertible instruments by reducing the number of
accounting models that require separate accounting for embedded conversion features. ASU 2020-06 also simplifies the settlement assessment
that entities are required to perform to determine whether a contract qualifies for equity classification and makes targeted improvements
to the disclosures for convertible instruments and earnings-per-share (EPS) guidance. This update will be effective for the Company’s
fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. Early adoption is permitted, but no earlier
than fiscal years beginning after December 15, 2020, and interim periods within those fiscal years. Entities can elect to adopt the new
guidance through either a modified retrospective method of transition or a fully retrospective method of transition. The adoption of
the new standard is not expected to have a significant impact on the Company’s consolidated financial statements.
Management
does not believe that any recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect
on the accompanying consolidated financial statements.
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v3.23.2
Property Plant and Equipment
|
6 Months Ended |
Jul. 31, 2023 |
Property, Plant and Equipment [Abstract] |
|
Property Plant and Equipment |
Note
3 – Property Plant and Equipment:
Property
plant and equipment on July 31, 2023 and January 31, 2023 are as follows:
Schedule of Property and Equipment
| |
July
31, 2023 | | |
January 31, 2023 | |
Machinery and Equipment | |
$ | 3,669,137 | | |
$ | 5,387,255 | |
Furniture and Fixtures | |
| 236,645 | | |
| 284,781 | |
Leasehold Improvements | |
| 2,841,159 | | |
| 3,480,061 | |
Property and Equipment, Gross | |
| 6,746,941 | | |
| 9,152,097 | |
Less: Accumulated Depreciation | |
| 2,679,293 | | |
| 5,729,001 | |
Total | |
$ | 4,067,648 | | |
$ | 3,423,096 | |
Depreciation
expense for the three months ended July 31, 2023 and 2022 amounted to $263,176 and $192,297, respectively. Depreciation expense for the
six months ended July 31, 2023 and 2022 amounted to $511,589 and $401,126, respectively.
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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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v3.23.2
Acquisition of CIF
|
6 Months Ended |
Jul. 31, 2023 |
Business Combination and Asset Acquisition [Abstract] |
|
Acquisition of CIF |
Note
4 – Acquisition of CIF
As
described in Note 1, on June 28, 2023, the Company completed the CIF Acquisition. The acquisition of the remaining interest in CIF was
accounted for as an asset acquisition as substantially all of the fair value was concentrated in customer relationships. CIF’s
assets (except for cash and working capital) were measured and recognized as an allocation of the transaction price based on their relative
fair values as of the transaction date. The fair value of total consideration was $5,216,828. The following table is a summary of the
purchase price calculation.
Schedule
of Purchase Price Calculation
| |
| | |
Cash transferred upon acquisition | |
| 950,000 | |
Related party debt issued upon acquisition | |
| 2,700,000 | |
Sub-total | |
| 3,650,000 | |
Carrying value of the Company’s equity method investment in CIF | |
| 1,566,828 | |
Total purchase price | |
| 5,216,828 | |
The
allocation of the purchase price was as follows (amounts in thousands):
Schedule
of Allocation of Purchase Price
| |
| | |
Cash and cash equivalents | |
$ | 304,359 | |
Net working capital (excluding cash) | |
| 356,848 | |
Customer relationships | |
| 4,555,621 | |
Net assets acquired | |
$ | 5,216,828 | |
|
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v3.23.2
Intangible assets, net
|
6 Months Ended |
Jul. 31, 2023 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
Intangible assets, net |
Note
5 – Intangible assets, net
Intangible
assets, net consisted of the following at July 31, 2023:
Schedule of Intangibles Assets
| |
Gross Carrying Amount | | |
Accumulated Amortization | | |
Net Carrying Amount | | |
Weighted Average Remaining Life (years) | |
Software | |
$ | 87,639 | | |
$ | (87,639 | ) | |
$ | - | | |
| - | |
Customer relationships | |
| 6,417,621 | | |
| (700,666 | ) | |
| 5,716,955 | | |
| 3.79 | |
Tradename and trademarks | |
| 79,000 | | |
| (41,773 | ) | |
| 37,227 | | |
| 1.41 | |
| |
$ | 6,584,260 | | |
$ | (830,078 | ) | |
$ | 5,754,182 | | |
| | |
Intangibles,
net consisted of the following at January 31, 2023:
| |
Gross Carrying Amount | | |
Accumulated Amortization | | |
Net Carrying Amount | | |
Weighted Average Remaining Life | |
Software | |
$ | 87,639 | | |
$ | (87,639 | ) | |
$ | - | | |
| - | |
Customer relationships | |
| 1,862,000 | | |
| (409,776 | ) | |
| 1,452,224 | | |
| 3.41 | |
Tradename and trademarks | |
| 79,000 | | |
| (28,714 | ) | |
| 50,286 | | |
| 1.91 | |
| |
$ | 2,028,639 | | |
$ | (526,129 | ) | |
$ | 1,502,510 | | |
| | |
As
described in Note 1 and 4, on June 28, 2023, the Company completed the CIF Acquisition which resulted in the recognition of Customer
relationships in the amount of $4,555,621.
Amortization
expense for the three and six months ended July 31, 2023 was $202,053 and $303,949, respectively.
Amortization
expense for the three and six months ended July 31, 2022 was $116,986 and $ 230,156, respectively.
We
expect the estimated aggregate amortization expense for each of the five succeeding fiscal years to be as follows:
Schedule of Estimated Aggregate Amortization Expense
| |
| | |
2024 (Remaining) | |
$ | 768,954 | |
2025 | |
| 1,538,766 | |
2026 | |
| 1,513,238 | |
2027 | |
| 1,466,741 | |
2028 | |
| 466,483 | |
Total | |
$ | 5,754,182 | |
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v3.23.2
Related Party Transactions
|
6 Months Ended |
Jul. 31, 2023 |
Related Party Transactions [Abstract] |
|
Related Party Transactions |
Note
6 – Related Party Transactions
Promissory
Note – Related Party
Upon
consummation of the acquisition of T&L and Olive Branch on December 29, 2021, the Company executed a $3,000,000 promissory note with
the sellers. The promissory note requires annual principal payments of $750,000 payable on each anniversary of the closing, together
with accrued interest at a rate of three and one-half (3.5%) per annum. As of July 31, 2023 and January 31, 2023, the outstanding balance
under the note was $2,250,000, respectively, of which $750,000 is recorded as Promissory notes – related parties and $1,500,000
is recorded as Promissory notes – related parties, net of current in the Company’s Condensed Consolidated Balance Sheets.
For the three and six months ended July 31, 2023 interest expense for this note was $20,137 and $39,451 respectively. For the three and
six months ended July 31, 2022 interest expense for this note was $27,237 and $53,356 respectively. As of July 31, 2023 and January 31,
2023, accrued interest was $46,140 and $6,688, respectively.
As
part of the purchase price of the remaining interest in CIF, the Company agreed to pay $600,000
to each Seller in cash by bank check(s) or wire transfer(s), without interest, on the first anniversary of the closing date and
$750,000
shall be paid by the Company to each seller in common stock of the Company, without interest, on the second anniversary of the
Closing Date. As of July 31, 2023 $1,200,000
is recorded as Promissory notes – related parties and $1,500,000
is recorded as Promissory notes – related parties, net of current in the Company’s Condensed Consolidated Balance
Sheet.
Lease
– Related Party
The
Company leases a fully contained facility in Farmingdale, NY from 148 Allen Blvd LLC for production and distribution of T&L
Creative Salads and Olive Branch products. 148 Allen Blvd LLC is owned by Anthony Morello, Jr., President of T&L and various
individuals related to Mr. Morello. This lease term is through November
30, 2031 with the
option to extend the lease for two additional ten-year terms with base rent of $20,200
per month through December 31, 2026, increasing after that date to $23,567
through the end of the initial lease term. The exercise of optional renewal is uncertain and therefore excluded from the calculation
of the right of use asset. Rent expense and other ancillary charges pursuant to the lease for the three and six months ended July
31, 2023 was $105,691
and $171,299,
respectively. Rent expense and other ancillary charges pursuant to the lease for the three and six months ended July 31, 2022 was
$65,608 and $131,216, respectively.
Chef
Inspirational Foods, LLC – Related Party
As
noted above in Note 1, the Company owned a 24% minority interest in CIF (until June 28, 2023). For the period from May 1, 2023 to June
28,2023 and the period from February 1, 2023 to June 28, 2023, the Company recorded sales of $4,349,203 and $10,889,277 with CIF. As
of January 31, 2023, the Company had an account receivable balance with CIF of $1,449,009. On June 28, 2023 the Company acquired the
remaining interest in CIF (refer to Note 1 and 4).
|
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v3.23.2
Loan and Security Agreements
|
6 Months Ended |
Jul. 31, 2023 |
Loan And Security Agreements |
|
Loan and Security Agreements |
Note
7 – Loan and Security Agreements
M&T
Bank
The
Company has a working capital line with M&T Bank (the “Credit Agreement”) with total available borrowings of $5.5 million.
On July 18, 2023 the Company extended the maturity of the working capital line from June 30, 2024 to October 31, 2025. Interest is payable
on the unpaid principal amount of the Loan at a variable rate per annum based on the Company’s Senior Funded Debt/EBITDA Ratio
(as defined in the Credit Agreement) as of the date of any advance under the Credit Agreement as follows: if the Senior Funded Debt/EBITDA
ratio is: (i) greater than 2.25, 3.87 percentage point(s) above one-day (i.e., overnight) SOFR (as defined); (ii) greater than 1.50 but
less than or equal to 2.25, 3.37 percentage points above one-day SOFR; or (iii) 1.50 or less, 2.87 percentage points above one-day SOFR.
In all events set forth at subsections (i) through (iii) in the preceding sentence, if SOFR shall at any time be less than 0.25%, one-day
SOFR shall be deemed to be 0.25% and the foregoing margins shall be applied to the SOFR Index Floor. The Credit Agreement is secured
by a first priority security interest in all of the Company’s business assets and is further subject to various affirmative and
negative financial covenants. The Company was in compliance with the covenants as of July 31, 2023 and January 31, 2023. Advances under
the line of credit are limited to eighty percent (80%) of eligible accounts receivable (which is subject to an agreed limitation and
is further subject to certain asset concentration provisions) and fifty percent (50%) of eligible inventory (which is subject to an agreed
dollar limitation). All advances under the line of credit are due upon maturity. The outstanding balance on the line of credit was $500,000
and $890,000 as of July 31, 2023 and January 31, 2023, respectively. During the three months ended July 31, 2023 and 2022, the Company
incurred interest of $26,244 and $32,943, respectively, pursuant to borrowings under the Credit Agreement. During the six months ended
July 31, 2023 and 2022, the Company incurred interest of $46,776 and $49,053, respectively, pursuant to borrowings under the Credit Agreement.
On
December 29, 2021, the Company entered into a Multiple Disbursement Term Loan with M&T Bank, which was amended and restated on October
26, 2022, for the original principal amount of $7,500,000 payable in equal monthly principal installments over a 60-month amortization
period (the “Term Loan Agreement”). The maturity date of the Term Loan Agreement is January 17, 2027. Interest is payable
on the unpaid principal under the Term Loan Agreement at a variable rate per annum based on the Company’s Senior Funded Debt/EBITDA
Ratio (as defined in the Term Loan Agreement) as of the date of any advance under the Term Loan Agreement as follows: if the Senior Funded
Debt/EBITDA ratio is: (i) greater than 2.25, 4.12 percentage point(s) above the Variable Loan Rate (as defined in the agreement); (ii)
greater than 1.50 but less than or equal to 2.25, 3.62 percentage points above Variable Loan Rate; or (iii) less than or equal to 1.50,
3.12 percentage points above applicable Variable Loan Rate. In all events set forth at subsections (i) through (iii) in the preceding
sentence, if SOFR shall at any time be less than 0.25%, one-day SOFR shall be deemed to be 0.00% and the foregoing margins shall be applied
to the Variable Loan Rates. All disbursements available under the Term Loan Agreement have been previously made. As of July 31, 2023,
the outstanding balance and unamortized discount of the Term Loan Agreement was $5,431,042 and $49,022, respectively. As of January 31,
2023, the outstanding balance and unamortized discount of the Acquisition Note was $6,206,905 and $60,082, respectively. During the three
and six months ended July 31, 2023, the Company incurred interest of $117,606 and $237,315 for the Acquisition Note, respectively. During
the three and six months ended July 31, 2022, the Company incurred interest of $73,484 and $148,606 for the Acquisition Note, respectively.
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v3.23.2
Concentrations
|
6 Months Ended |
Jul. 31, 2023 |
Risks and Uncertainties [Abstract] |
|
Concentrations |
Note
8 – Concentrations
Revenues
For
the six months ended July 31, 2023, the Company’s revenue was concentrated in three customers that accounted for approximately
22%, 13%, and 11% of gross revenue, respectively. For the six months ended July 31, 2022, the Company’s revenue was concentrated
in three customers that accounted for approximately 24%, 13%, and 12% respectively, of gross revenue.
For
the three months ended July 31, 2023, the Company’s revenue was concentrated in three customers that accounted for approximately
18%, 17%, and 10% of gross revenue, respectively. For the three months ended July 31, 2022, the Company’s revenue was concentrated
in three customers that accounted for approximately 23%, 14%, and 12% respectively, of gross revenue.
Receivables
As
of July 31, 2023 one customer represented approximately 40% of the total gross outstanding receivables. As of January 31, 2023, three
customers represented approximately 20%, 15% and 11%, totaling 46%, of total gross outstanding receivables, respectively.
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v3.23.2
Stockholders’ Equity
|
6 Months Ended |
Jul. 31, 2023 |
Equity [Abstract] |
|
Stockholders’ Equity |
Note
9 – Stockholders’ Equity
Preferred
Stock and Series A Preferred Stock
The
Company is authorized to issue 20,000,000 shares of Preferred Stock, $0.00001 par value per share. The Company has designated 120,000
shares of Preferred Stock as Series A Convertible Preferred stock. As of July 31, 2023 and January 31, 2023, no shares of Series A Convertible
Preferred Stock are issued and outstanding. The Company has designated 200,000 shares of preferred stock, Series B Preferred Stock.
Series
B Preferred Stock
The
holders of the Series B Preferred Stock shall be entitled to receive, upon liquidation, dissolution or winding up of the Company, the
original issue price, plus any dividends declared but unpaid or the amount of cash, securities or other property to which such holder
would be entitled to receive with respect to such shares of Series B Preferred Stock if such shares had been converted to common stock
immediately prior to such liquidation.
Holders
of the Series B Preferred Stock were entitled to receive cumulative cash dividends at an annual rate of eight percent (8%). Holders of
the Series B Preferred Stock had no voting rights. Each share of Series B Preferred Stock was convertible, at the option of the holder,
into shares of common stock at a rate of 1 share of Series B Preferred Stock into 15 shares of common stock. The Company was able to
force conversion at $2.00 per share of Common Stock at any time after six (6) months after issue if the Common Stock has a closing price
of $2.00 or higher in any 20 consecutive trading days. After 18 months, the Company could force holders to convert at a 20% discount
to the most recent 20-day average closing price per share. The Company also has the right to cause a conversion following a Fundamental
Change.
On
September 13, 2022, the Company closed the first round of the Series B Preferred Stock offering with the sale of 47,200 shares, raising
gross proceeds of $1,180,000. On November 17, 2022, the company held a final closing of its offering of Series B Preferred Stock, wherein
it sold an additional 7,400 shares of Series B. Preferred Stock for gross proceeds of $185,000
As
of January 31, 2023 there were 54,600 shares of Series B Preferred Stock outstanding. On June 22, 2023, all the holders of the Series
B Preferred Stock converted the shares of Series B Preferred Stock into 819,000 shares of Common Stock of the Company. As of July 31,
2023, no shares of Series B Preferred Stock remain outstanding.
During
the three months ended July 31, 2023 and 2022, the Company paid dividends of $21,233 and $0, respectively.
During
the six months ended July 31, 2023 and 2022, the Company paid dividends of $48,533 and $0 respectively.
Restricted
Stock Units
During
the six months ended July 31, 2023, the Company awarded 39,733 restricted stock units (“RSUs”) to certain employees with
an aggregate grant date fair value of $70,000. The RSUs will be expensed over the requisite service period. The terms of the RSUs include
vesting provisions based solely on continued service. If the service criteria is satisfied, the RSUs will vest in equal installments
over a three-year period.
The
following is a summary of the Company’s restricted stock units activity:
Schedule
of Restricted Stock Option Activity
| |
Restricted Stock Units | | |
Weighted Average Exercise Price | |
Unvested – February 1, 2023 | |
| 367,647 | | |
$ | 1.36 | |
Granted | |
| 39,773 | | |
$ | 1.76 | |
Vested | |
| - | | |
$ | - | |
Forfeited | |
| - | | |
$ | - | |
Outstanding – July 31, 2023 | |
| 407,420 | | |
$ | 1.40 | |
During
the three and six months ended July 31, 2023, the Company
recognized stock-based compensation related to restricted stock units of an aggregate of $37,083 and $69,612, respectively, which was
recorded to selling, general and administrative expense on the Condensed Consolidated Statement of Operations, and
there was unrecognized stock-based compensation of $449,960 as of July 31, 2023 related
to future vesting of restricted stock units.
Options
The
following is a summary of the Company’s option activity:
Summary
of Option Activity
| |
Options | | |
Weighted Average Exercise Price | | |
Weighted Average Remaining Contractual Life (in years) | | |
Aggregate Intrinsic Value | |
Outstanding – February 1, 2023 | |
| 689,000 | | |
$ | 0.77 | | |
| 2.95 | | |
$ | 544,760 | |
Granted | |
| - | | |
$ | - | | |
| | | |
| | |
Exercised | |
| 206,000 | | |
$ | 0.40 | | |
| | | |
| | |
Expired/forfeited | |
| - | | |
| - | | |
| | | |
| | |
Outstanding – July 31, 2023 | |
| 483,000 | | |
$ | 0.92 | | |
| 2.68 | | |
$ | 1,347,410 | |
Exercisable – July 31, 2023 | |
| 370,500 | | |
$ | 0.75 | | |
| 1.55 | | |
$ | 1,096,535 | |
During
the three months ended July 31, 2023, there were 6,000 options exercised at a weighted average exercise price of $1.38 per share and
resulted in the issuance of 6,000 shares of common stock. The Company received $8,280 for the exercise of these options.
During
the six months ended July 31, 2023, there were 206,000 options exercised at a weighted average exercise price of $0.40 per share and
resulted in the issuance of 172,920 shares of common stock. The Company received $27,780 for the exercise of these options, as a portion
of the options were cashless exercised.
For
the six months ended July 31, 2023 and 2022, the Company recognized stock-based compensation related to options of an aggregate of $40,561
and $12,333, respectively, which is included in selling, general and administrative expenses on the accompanying consolidated statements
of operations. At July 31, 2023, there was unrecognized stock-based compensation related to the issuance of options of $79,928.
Warrants
The
following is a summary of the Company’s warrant activity:
Schedule
of Warrants Activity
| |
Warrants | | |
Weighted Average Exercise Price | |
Outstanding – February 1, 2023 | |
| 13,650 | | |
$ | 2.25 | |
Exercisable – February 1, 2023 | |
| 13,650 | | |
$ | 2.25 | |
Granted | |
| - | | |
$ | | |
Exercised | |
| 13,650 | | |
$ | - | |
Outstanding – July 31, 2023 | |
| - | | |
$ | - | |
Exercisable – July 31, 2023 | |
| - | | |
$ | - | |
During
the three months ended July 31, 2023, the Company issued 13,650 shares of common stock upon the cashless exercise of the warrants.
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v3.23.2
Commitments and Contingencies
|
6 Months Ended |
Jul. 31, 2023 |
Commitments and Contingencies Disclosure [Abstract] |
|
Commitments and Contingencies |
Note
10 - Commitments and Contingencies
Litigation,
Claims and Assessments
From
time to time, the Company may become involved in various lawsuits and legal proceedings, which arise in the ordinary course of business.
Litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may
harm its business. The Company is currently not aware of any such legal proceedings or claims that they believe will have, individually
or in the aggregate, a material adverse effect on its business, financial condition or operating results.
Licensing
and Royalty Agreements
On
March 1, 2010, the Company was assigned a Development and License agreement, dated January 1, 2009, with Daniel Dougherty (the “License
Agreement”). Under the terms of the License Agreement the licensor shall exclusively develop for the Company a line of beef meatballs
with sauce, turkey meatballs with sauce and other similar meats and sauces for commercial manufacture, distribution and sale (each a
“Licensor Product” and collectively the “Licensor Products”). Licensor shall work with the Company to develop
Licensor Products that are acceptable to the Company. Upon acceptance of a Licensor Product by Licensee, Licensor’s trade secret
recipes, formulas methods and ingredients for the preparation and production of such Licensor Products (the “Recipes”) shall
be subject to the License Agreement.
The
exclusive term began on January 1, 2009 (the “Effective Date”) and ends on the 50th anniversary of the Effective Date.
The
royalty rate payable by the Company is: 6%
of net sales up to $500,000
of net sales (as defined in the agreement) for each year under the License Agreement; 4%
of net sales from $500,000
up to $2,500,000
of net sales for each year under the License Agreement; 2%
of net sales from $2,500,000
up to $20,000,000
of net sales for each year under the License Agreement; and 1%
of net sales in excess of $20,000,000
of net sales for each year under the License Agreement.
In
order to continue exclusivity, the Company shall pay a minimum royalty of $125,000 each year.
The
Company incurred approximately $129,000 and $125,000 of royalty expenses for the three months ended July 31, 2023 and 2022, respectively.
The Company incurred approximately $318,000 and $275,000 of royalty expenses for the six months ended July 31, 2023 and 2022, respectively.
Royalty expenses are included in selling, general and administrative expenses on the Condensed Consolidated Statements of Operations.
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v3.23.2
Leases
|
6 Months Ended |
Jul. 31, 2023 |
Leases |
|
Leases |
Note
11 –Leases
We
account for leases in accordance with ASC 842 “Leases” (“ASC 842”). We determine whether an arrangement is a
lease at inception. This determination generally depends on whether the arrangement conveys the right to control the use of an identified
fixed asset explicitly or implicitly for a period of time in exchange for consideration.
We
have operating leases for offices and other facilities used for our operations. We also have finance leases comprised primarily of machinery
and equipment. Our leases have remaining lease terms of approximately 1 year to 8.25 years.
Supplemental
cash flow and other information related to leases was as follows:
Schedule
of Supplemental Cash Flow and Other Information Related to Leases
| |
July 31, 2023 | | |
July 31, 2022 | |
Cash paid for amounts included in the measurement of lease liabilities | |
| | | |
| | |
Operating cash flows from operating leases | |
$ | (134,862 | ) | |
$ | (176,534 | ) |
Financing cash flows from finance leases | |
| (92,724 | ) | |
| (130,626 | ) |
The
following table shows the weighted average lease term and weighted average discount rate for our ROU assets:
| |
July 31, 2023 | | |
January 31, 2023 | |
Weighted average remaining lease term (in years) | |
| | | |
| | |
Operating leases | |
| 7.00 | | |
| 7.50 | |
Finance leases | |
| 4.28 | | |
| 2.60 | |
| |
| | | |
| | |
Weighted average discount rate: | |
| | | |
| | |
Operating leases | |
| 4.85 | % | |
| 4.85 | % |
Finance Leases | |
| 5.86 | % | |
| 3.41 | % |
Maturities
of lease liabilities for each of the succeeding fiscal years are as follows:
Schedule
of Future Minimum Payments Required Under Maturities of Lease Liabilities
For the Twelve months ended January 31, | |
| |
2024 | |
$ | 486,910 | |
2025 | |
| 951,205 | |
2026 | |
| 847,464 | |
2027 | |
| 691,145 | |
2028 | |
| 713,501 | |
Thereafter | |
| 1,454,059 | |
Total lease payments | |
$ | 5,144,284 | |
Less: amounts representing interest | |
| (748,544 | ) |
Total lease obligations | |
$ | 4,395,740 | |
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v3.23.2
Income Tax Provision
|
6 Months Ended |
Jul. 31, 2023 |
Income Tax Disclosure [Abstract] |
|
Income Tax Provision |
Note
12 - Income Tax Provision
The
Company’s effective tax rate for the three and six months ending July 31, 2023 is 19.8% and 23.2%. Differences with statutory rate
primarily relate to state taxes. Deferred tax assets are net operating loss carryforwards and other assets.
Deferred
taxes are caused primarily by net operating loss carryforwards. Net Operating Losses (“NOLs”) generated in 2017 and prior
years can be carried forward for 20 years. NOLs generated in 2018 – 2020, as enacted by the CARES Act, can be carried forward indefinitely.
However, NOLs generated in 2021 are also carried forward indefinitely but limited to 80% of taxable income.
In
assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of
the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon future generation for
taxable income during the periods in which temporary differences representing net future deductible amounts become deductible. Management
considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this
assessment. There was no valuation allowance as of July 31, 2023 or January 31, 2023.
The
Company evaluated the provisions of ASC 740 related to the accounting for uncertainty in income taxes recognized in an enterprise’s
financial statements. ASC 740 prescribes a comprehensive model for how a company should recognize, present, and disclose uncertain positions
that the Company has taken or expects to take in its tax return. For those benefits to be recognized, a tax position must be more-likely-than-not
to be sustained upon examination by taxing authorities. Differences between tax positions taken or expected to be taken in a tax return
and the net benefit recognized and measured pursuant to the interpretation are referred to as “unrecognized benefits.” A
liability is recognized (or amount of net operating loss carry forward or amount of tax refundable is reduced) for unrecognized tax benefit
because it represents an enterprise’s potential future obligation to the taxing authority for a tax position that was not recognized
as a result of applying the provisions of ASC 740.
The
actual yearly tax rate will vary due to numerous factors, such as level and geographic mix of income and losses, acquisitions, investments,
intercompany transactions, our stock price, changes in our deferred tax assets and liabilities and their valuation, changes in the laws,
regulations, administrative practices, principles, and interpretations related to tax, including changes to the global tax framework
and other laws and accounting rules in various jurisdictions.
|
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v3.23.2
Summary of Significant Accounting Policies (Policies)
|
6 Months Ended |
Jul. 31, 2023 |
Accounting Policies [Abstract] |
|
Basis of Presentation |
Basis
of Presentation
The
accompanying unaudited Condensed Consolidated Financial Statements have been prepared in accordance with accounting principles generally
accepted in the United States of America (“U.S. GAAP”) for interim financial information and with the instructions to Form
10-Q and Article 8 of Regulation S-X of the SEC for interim financial information. Accordingly, they do not include all of the information
and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, the
accompanying Condensed Consolidated Financial Statements of the Company and its subsidiaries, which are unaudited, include all normal
and recurring adjustments considered necessary to present fairly the Company’s financial position as of July 31, 2023, and the
results of its operations and its cash flows for the periods presented. The unaudited Condensed Consolidated Financial Statements herein
should be read together with the historical consolidated financial statements of the Company for the years ended January 31, 2023 and
2022 included in our 2023 Form 10-K. Operating results for the three and six months ended July 31, 2023 are not necessarily indicative
of the results that may be expected for the year ending January 31, 2024.
|
Principles of Consolidation |
Principles
of Consolidation
The
Condensed Consolidated Financial Statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany balances
have been eliminated in consolidation.
|
Use of Estimates |
Use
of Estimates
The
preparation of Condensed Consolidated Financial Statements in accordance with U.S. GAAP requires management to make estimates and assumptions
that affect the amounts reported in the Condensed Consolidated Financial Statements and accompanying notes. The Company bases its estimates
on historical experience and other assumptions believed to be reasonable under the circumstances, the results of which form the basis
for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Such estimates
and assumptions impact, among others, the following: allowance for doubtful accounts, the fair value of stock-based payments, valuation
of the acquisition of the remaining interest of CIF (which was accounted for as an asset acquisition as substantially all of the fair
value is concentrated in customer relationships), inventory reserves, and estimates for unrealized returns, discounts, and other allowances
that are netted against revenue.
Making
estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of
a condition, situation or set of circumstances that existed at the date of the Condensed Consolidated Financial Statements, which management
considered in formulating its estimate could change in the near term due to one or more future confirming events. Accordingly, the actual
results could differ significantly from our estimates.
|
Risks and Uncertainties |
Risks
and Uncertainties
The
Company operates in an industry that is subject to intense competition and changes in consumer demand. The Company’s operations
are subject to significant risk and uncertainties including financial and operational risks including the potential risk of business
failure.
The
Company has experienced, and in the future expects to continue to experience variability in sales and earnings. The factors expected
to contribute to this variability include, among others, (i) the cyclical nature of the grocery industry, (ii) general economic conditions
in the various local markets in which the Company competes, including a potential general downturn in the economy, and (iii) the volatility
of prices pertaining to food and beverages in connection with the Company’s distribution of the product. These factors, among others,
make it difficult to project the Company’s operating results on a consistent basis.
|
Cash |
Cash
The
Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents. The Company
held no cash equivalents at July 31, 2023 and January 31, 2023.
The
Company minimizes its credit risk associated with cash by periodically evaluating the credit quality of its primary financial institution.
The balance at times may exceed federally insured limits.
|
Accounts Receivable and Allowance for Doubtful Accounts |
Accounts
Receivable and Allowance for Doubtful Accounts
Accounts
receivable are stated at the amount management expects to collect from outstanding balances. The Company generally does not require collateral
to support customer receivables. The Company provides an allowance for doubtful accounts based upon a review of the outstanding accounts
receivable, historical collection information and existing economic conditions. The Company determines if receivables are past due based
on days outstanding, and amounts are written off when determined to be uncollectible by management. As of July 31, 2023 and January 31,
2023, the reserve for uncollectible accounts was approximately $93,000 and $233,000, respectively. During the three and six months ended
July 31, 2023 the Company wrote off approximately $140,000 accounts that were deemed to be uncollectible.
|
Inventories |
Inventories
The
Company values its inventory at the lower of cost or net realizable value (“NRV”) and include direct material, direct labor,
warehousing, and overhead costs. NRV is defined as the estimated selling prices less the costs of completion, disposal, and transportation.
The cost of inventory is determined on the first-in, first-out basis. Inventories have been reduced by an allowance for excess, obsolete
and unsaleable inventories. The allowance is an estimate based on management’s review of inventories on hand compared to estimated
future usage and sales. The reserve for obsolescence as of July 31, 2023 and January 31, 2023 was approximately $126,000 and $32,000,
respectively.
Inventories
by major category are as follows:
Schedule of Inventories
| |
July
31, 2023 | | |
January 31, 2023 | |
Raw materials and packaging | |
$ | 1,495,179 | | |
$ | 1,883,270 | |
Work in process | |
| 200,437 | | |
| 98,910 | |
Finished goods | |
| 1,612,897 | | |
| 1,653,701 | |
Total | |
$ | 3,308,513 | | |
$ | 3,635,881 | |
|
Property, Plant and Equipment |
Property,
Plant and Equipment
Property,
plant, and equipment are recorded at cost net of depreciation. Depreciation expense is computed using straight-line methods over the
estimated useful lives.
Asset
lives for financial statement reporting of depreciation are:
Schedule
of Property and Equipment Estimated Useful Lives
Machinery and equipment | |
| 2-7 years | |
Furniture and fixtures | |
| 3-5 years | |
Leasehold improvements | |
| -* | |
(*) |
Amortized
on a straight-line basis over the remaining lease term at the time the asset was placed in service, whichever period is shorter. |
Upon
sale or retirement of property and equipment, the related cost and accumulated depreciation are removed from the accounts and any gain
or loss is reflected in the consolidated statements of operations.
|
Goodwill and Other Intangible Assets |
Goodwill
and Other Intangible Assets
Goodwill
Goodwill represents the excess of the purchase price over the fair values
of the underlying net assets of an acquired business. The Company tests goodwill for impairment on an annual basis during the fourth quarter
of its fiscal year, or immediately if conditions indicate that such impairment could exist. The Company evaluates qualitative factors
to determine if it is more likely than not that the fair value is less than its carrying value and whether it is necessary to perform
goodwill impairment process.
As
of July 31, 2023 and January 31, 2023, there were no impairment losses recognized for goodwill.
Other
Intangible Assets
Other
intangible assets consist of trademarks, trade names and customer relationships. Intangible asset lives for financial statement reporting
of amortization are:
Schedule
of Other Intangible Assets Impairment Losses Recognized for Goodwill
Tradenames and trademarks | |
| 3 years | |
Customer relationships | |
| 4 – 5 years | |
|
Fair Value of Financial Instruments |
Fair
Value of Financial Instruments
For
purpose of this disclosure, the fair value of a financial instrument is the amount at which the instrument could be exchanged in a current
transaction between willing parties, other than in a forced sale or liquidation. The carrying amount of the Company’s short-term
financial instruments approximates fair value due to the relatively short period to maturity for these instruments.
|
Research and Development |
Research
and Development
Research
and development is expensed as incurred. Research and development expenses for the three months ended July 31, 2023 and 2022 were $94,871
and $41,792, respectively. Research and development expenses for the six months ended July 31, 2023 and 2022 were $166,056 and $68,327,
respectively.
|
Revenue Recognition |
Revenue
Recognition
The
Company recognizes revenue in accordance with FASB Topic 606, Revenue from Contracts with Customers (Topic 606).
The
Company’s sales are generated from the sale of finished products to customers, which contains a single performance obligation and
revenue is recognized at a single point in time when ownership, risks and rewards transfer. Typically, this occurs when the goods are
received and accepted by the customer. Revenues are recognized in an amount that reflects the net consideration the Company expects to
receive in exchange for the goods. The Company reports all amounts billed to a customer in a sale transaction as revenue. The Company
elected to treat shipping and handling activities as fulfillment activities, and the related costs are recorded as selling expenses in
selling, general and administrative expenses on the condensed consolidated statements of operations.
The
Company promotes its products with consumer incentives and trade promotions. These programs include discounts, slotting fees, coupons,
rebates, in-store display incentives and volume-based incentives. Customer trade promotion and consumer incentive activities are recorded
as a reduction to the transaction price based on amounts estimated as being due to customers and consumers at the end of a period. The
Company derives these estimates principally on historical utilization and redemption rates. The Company does not receive a distinct service
in relation to the consumer incentives and trade promotions and as a result, these incentives and promotions are accounted for as a reduction
of the transaction price.
Payment
terms in the Company’s invoices are based on the billing schedule established in contracts and purchase orders with customers.
The Company recognizes the related trade receivable when the goods are received by the customer.
Expenses
such as slotting fees, sales discounts, and allowances are accounted for as a direct reduction of revenues as follows:
Schedule
of Expenses of Slotting Fees, Sales Discounts and Allowances are Accounted as Direct Reduction of Revenues
| |
July 31, 2023 | | |
July 31, 2022 | |
| |
For the Three Months Ended | |
| |
July 31, 2023 | | |
July 31, 2022 | |
Gross Sales | |
$ | 25,414,735 | | |
$ | 23,631,857 | |
Less: Slotting, Discounts, Allowances | |
| 624,650 | | |
| 785,383 | |
Net Sales | |
$ | 24,790,085 | | |
$ | 22,846,474 | |
| |
July 31, 2023 | | |
July 31, 2022 | |
| |
For the Six Months Ended | |
| |
July 31, 2023 | | |
July 31, 2022 | |
Gross Sales | |
$ | 49,014,645 | | |
$ | 45,980,449 | |
Less: Slotting, Discounts, Allowances | |
| 1,103,744 | | |
| 1,303,395 | |
Net Sales | |
$ | 47,910,901 | | |
$ | 44,677,054 | |
Disaggregation
of Revenue from Contracts with Customers. The following table disaggregates gross revenue by significant geographic area for the
three months ended July 31, 2023 and 2022:
Schedule
of Disaggregates Gross Revenue by Significant Geographic Area
| |
July 31, 2023 | | |
July 31, 2022 | |
| |
For the Three Months Ended | |
| |
July 31, 2023 | | |
July 31, 2022 | |
Northeast | |
$ | 9,385,210 | | |
$ | 9,066,443 | |
Southeast | |
| 7,191,911 | | |
| 6,857,963 | |
Midwest | |
| 3,987,565 | | |
| 2,560,178 | |
West | |
| 2,693,758 | | |
| 2,543,230 | |
Southwest | |
| 2,156,291 | | |
| 2,604,043 | |
Total gross sales | |
$ | 25,414,735 | | |
$ | 23,631,857 | |
The
following table disaggregates gross revenue by significant geographic area for the six months ended July 31, 2023 and 2022:
| |
July 31, 2023 | | |
July 31, 2022 | |
| |
For the Six Months Ended | |
| |
July 31, 2023 | | |
July 31, 2022 | |
Northeast | |
$ | 17,951,303 | | |
$ | 17,755,723 | |
Southeast | |
| 13,887,317 | | |
| 12,365,760 | |
Midwest | |
| 8,254,563 | | |
| 5,384,977 | |
West | |
| 4,615,326 | | |
| 5,442,086 | |
Southwest | |
| 4,306,136 | | |
| 5,031,903 | |
Total gross sales | |
$ | 49,014,645 | | |
$ | 45,980,449 | |
|
Cost of Sales |
Cost
of Sales
Cost
of sales represents costs directly related to the production and manufacturing of the Company’s products. Costs include production
costs, freight-in, packaging, and print production costs.
|
Advertising |
Advertising
Costs
incurred for advertising for the Company are charged to selling, general and administrative expenses as incurred. Advertising expenses
for the three months ended July 31, 2023 and 2022 were approximately $95,000 and $119,000 respectively. Advertising expenses for the
six months ended July 31, 2023 and 2022 were $304,000 and $307,000 respectively.
|
Stock-Based Compensation |
Stock-Based
Compensation
The
Company accounts for stock-based compensation in accordance with ASC Topic 718, “Compensation – Stock Compensation”
(“ASC 718”), which establishes financial accounting and reporting standards for stock-based employee compensation.
It defines a fair value-based method of accounting for an employee stock option or similar equity instrument.
The
Company recognizes all forms of stock-based payments, including stock option grants, warrants and restricted stock grants, at their fair
value on the grant date, which are based on the estimated number of awards that are ultimately expected to vest.
Stock-based
payments, excluding restricted stock, are valued using a Black-Scholes option pricing model. Grants of stock-based payment awards issued
to non-employees for services rendered have been recorded at the fair value of the stock-based payment, which is the more readily determinable
value. The grants are amortized on a straight-line basis over the requisite service periods, which is generally the vesting period. If
an award is granted, but vesting does not occur, any previously recognized compensation cost is reversed in the period related to the
termination of service. Stock-based compensation expenses are included in cost of goods sold, selling general and administrative expenses,
or research and development, depending on the nature of the services provided, in the condensed consolidated statements of operations.
Stock-based payments issued to placement agents are classified as a direct cost of a stock offering and are recorded as a reduction of
additional paid in capital.
For
the three months ended July 31, 2023 and 2022, stock-based compensation related to options amounted to approximately $18,000 and $12,000,
respectively.
For
the six months ended July 31, 2023 and 2022, stock-based compensation related to options amounted to approximately $41,000 and $12,000,
respectively.
For
the three and six months ended July 31, 2023, the Company issued 19,960 shares valued at approximately $50,000 to certain employees as
compensation.
For
the six months ended July 31, 2023 and 2022, when computing fair value of stock-based payments, the Company has considered the following
variables:
Schedule
of Fair Value of Share-Based Payments
| |
July 31, 2023 | | |
July 31, 2022 | |
Risk-free interest rate | |
| N/A | | |
| 2.77 | % |
Expected life of grants | |
| N/A | | |
| 7.5 years | |
Expected volatility of underlying stock | |
| N/A | | |
| 85.74 | % |
Dividends | |
| N/A | | |
| 0 | % |
|
Earnings Per Share |
Earnings
Per Share
Basic
net income per share attributable to common stockholders excludes dilution and is computed by dividing net income or loss attributable
to common stockholders during the period by the weighted average number of common shares outstanding during the period. Diluted net income
or loss per share reflects potential dilution and is computed by dividing net income attributable to common stockholders by the weighted
average number of common shares outstanding during the period, which is increased by the number of additional common shares that would
have been outstanding if the potential common shares had been issued. However, if the effect of any additional securities are anti-dilutive
(i.e., resulting in a higher net income per share or lower net loss per share), they are excluded from the dilutive net income computation.
The dilutive effect of stock options, warrants, and restricted stock is calculated using the treasury-stock method and the dilutive effect
of the Series B Preferred Stock is calculated using the if-converted method.
The
following table provides a reconciliation of the numerator and denominator used in computing basic and diluted net income attributable
to common stockholders per common share.
Schedule
of Earnings Per Share, Basic and Diluted
| |
July 31, 2023 | | |
July 31, 2022 | |
| |
For the Three Months Ended | |
| |
July 31, 2023 | | |
July 31, 2022 | |
Numerator: | |
| | | |
| | |
Net (loss) income attributable to common stockholders | |
$ | 1,722,678 | | |
| (743,246 | ) |
Effect of dilutive securities: | |
| 21,233 | | |
| — | |
| |
| | | |
| | |
Diluted net income (loss) | |
$ | 1,743,911 | | |
$ | (743,246 | ) |
| |
| | | |
| | |
Denominator: | |
| | | |
| | |
Weighted average common shares outstanding – basic | |
| 36,855,181 | | |
| 35,811,087 | |
Dilutive securities (a): | |
| | | |
| | |
Restricted stock | |
| 251,017 | | |
| - | |
Options | |
| 384,369 | | |
| | |
| |
| | | |
| - | |
| |
| | | |
| | |
Weighted average common shares outstanding and assumed conversion – diluted | |
| 37,490,567 | | |
| 35,811,087 | |
| |
| | | |
| | |
Basic net (loss) income per common share | |
$ | 0.05 | | |
$ | (0.02 | ) |
| |
| | | |
| | |
Diluted net (loss) income per common share | |
$ | 0.05 | | |
$ | (0.02 | ) |
| |
| | | |
| | |
(a) – Anti-dilutive securities excluded: | |
| - | | |
| 689,000 | |
| |
July 31, 2023 | | |
July 31, 2022 | |
| |
For the Six Months Ended | |
| |
July 31, 2023 | | |
July 31, 2022 | |
Numerator: | |
| | | |
| | |
Net (loss) income attributable to common stockholders | |
$ | 3,096,304 | | |
| (639,549 | ) |
Effect of dilutive securities: | |
| 48,533 | | |
| — | |
| |
| | | |
| | |
Diluted net income | |
$ | 3,144,837 | | |
$ | (639,549 | ) |
| |
| | | |
| | |
Denominator: | |
| | | |
| | |
Weighted average common shares outstanding – basic | |
| 36,628,429 | | |
| 35,785,719 | |
Dilutive securities (a): | |
| | | |
| | |
Restricted stock | |
| 222,280 | | |
| - | |
Options | |
| 344,605 | | |
| - | |
| |
| | | |
| - | |
| |
| | | |
| | |
Weighted average common shares outstanding and assumed conversion – diluted | |
| 37,195,314 | | |
| 35,785,719 | |
| |
| | | |
| | |
Basic net (loss) income per common share | |
$ | 0.09 | | |
$ | (0.02 | ) |
| |
| | | |
| | |
Diluted net income (loss) per common share | |
$ | 0.08 | | |
$ | (0.02 | ) |
| |
| | | |
| | |
(a) – Anti-dilutive securities excluded: | |
| - | | |
| 689,000 | |
|
Income Taxes |
Income
Taxes
Income
taxes are provided in accordance with ASC 740, “Accounting for Income Taxes”. A deferred tax asset or liability is
recorded for all temporary differences between financial and tax reporting and net operating loss carryforwards. Deferred tax expense
results from the net change during the period of deferred tax assets and liabilities.
Deferred
tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all
of the deferred tax assets will not be realized. Deferred tax assets are adjusted for the effects of changes in tax laws and rates on
the date of enactment. As of July 31, 2023 and January 31, 2023, the Company recognized a deferred tax asset of $67,908 and $717,559,
respectively, which is included in other long-term assets on the condensed consolidated balance sheets. The Company regularly evaluates
the need for a valuation allowance related to the deferred tax asset.
|
Recent Accounting Pronouncements |
Recent
Accounting Pronouncements
In
August 2020, the FASB issued ASU No. 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity
(“ASU 2020-06”), which simplifies an issuer’s accounting for convertible instruments by reducing the number of
accounting models that require separate accounting for embedded conversion features. ASU 2020-06 also simplifies the settlement assessment
that entities are required to perform to determine whether a contract qualifies for equity classification and makes targeted improvements
to the disclosures for convertible instruments and earnings-per-share (EPS) guidance. This update will be effective for the Company’s
fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. Early adoption is permitted, but no earlier
than fiscal years beginning after December 15, 2020, and interim periods within those fiscal years. Entities can elect to adopt the new
guidance through either a modified retrospective method of transition or a fully retrospective method of transition. The adoption of
the new standard is not expected to have a significant impact on the Company’s consolidated financial statements.
Management
does not believe that any recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect
on the accompanying consolidated financial statements.
|
X |
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- DefinitionTabular disclosure of condensed income statement, including, but not limited to, income statements of consolidated entities and consolidation eliminations.
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v3.23.2
Summary of Significant Accounting Policies (Tables)
|
6 Months Ended |
Jul. 31, 2023 |
Accounting Policies [Abstract] |
|
Schedule of Inventories |
Inventories
by major category are as follows:
Schedule of Inventories
| |
July
31, 2023 | | |
January 31, 2023 | |
Raw materials and packaging | |
$ | 1,495,179 | | |
$ | 1,883,270 | |
Work in process | |
| 200,437 | | |
| 98,910 | |
Finished goods | |
| 1,612,897 | | |
| 1,653,701 | |
Total | |
$ | 3,308,513 | | |
$ | 3,635,881 | |
|
Schedule of Property and Equipment Estimated Useful Lives |
Asset
lives for financial statement reporting of depreciation are:
Schedule
of Property and Equipment Estimated Useful Lives
Machinery and equipment | |
| 2-7 years | |
Furniture and fixtures | |
| 3-5 years | |
Leasehold improvements | |
| -* | |
(*) |
Amortized
on a straight-line basis over the remaining lease term at the time the asset was placed in service, whichever period is shorter. |
|
Schedule of Other Intangible Assets Impairment Losses Recognized for Goodwill |
Other
intangible assets consist of trademarks, trade names and customer relationships. Intangible asset lives for financial statement reporting
of amortization are:
Schedule
of Other Intangible Assets Impairment Losses Recognized for Goodwill
Tradenames and trademarks | |
| 3 years | |
Customer relationships | |
| 4 – 5 years | |
|
Schedule of Expenses of Slotting Fees, Sales Discounts and Allowances are Accounted as Direct Reduction of Revenues |
Expenses
such as slotting fees, sales discounts, and allowances are accounted for as a direct reduction of revenues as follows:
Schedule
of Expenses of Slotting Fees, Sales Discounts and Allowances are Accounted as Direct Reduction of Revenues
| |
July 31, 2023 | | |
July 31, 2022 | |
| |
For the Three Months Ended | |
| |
July 31, 2023 | | |
July 31, 2022 | |
Gross Sales | |
$ | 25,414,735 | | |
$ | 23,631,857 | |
Less: Slotting, Discounts, Allowances | |
| 624,650 | | |
| 785,383 | |
Net Sales | |
$ | 24,790,085 | | |
$ | 22,846,474 | |
| |
July 31, 2023 | | |
July 31, 2022 | |
| |
For the Six Months Ended | |
| |
July 31, 2023 | | |
July 31, 2022 | |
Gross Sales | |
$ | 49,014,645 | | |
$ | 45,980,449 | |
Less: Slotting, Discounts, Allowances | |
| 1,103,744 | | |
| 1,303,395 | |
Net Sales | |
$ | 47,910,901 | | |
$ | 44,677,054 | |
|
Schedule of Disaggregates Gross Revenue by Significant Geographic Area |
Schedule
of Disaggregates Gross Revenue by Significant Geographic Area
| |
July 31, 2023 | | |
July 31, 2022 | |
| |
For the Three Months Ended | |
| |
July 31, 2023 | | |
July 31, 2022 | |
Northeast | |
$ | 9,385,210 | | |
$ | 9,066,443 | |
Southeast | |
| 7,191,911 | | |
| 6,857,963 | |
Midwest | |
| 3,987,565 | | |
| 2,560,178 | |
West | |
| 2,693,758 | | |
| 2,543,230 | |
Southwest | |
| 2,156,291 | | |
| 2,604,043 | |
Total gross sales | |
$ | 25,414,735 | | |
$ | 23,631,857 | |
The
following table disaggregates gross revenue by significant geographic area for the six months ended July 31, 2023 and 2022:
| |
July 31, 2023 | | |
July 31, 2022 | |
| |
For the Six Months Ended | |
| |
July 31, 2023 | | |
July 31, 2022 | |
Northeast | |
$ | 17,951,303 | | |
$ | 17,755,723 | |
Southeast | |
| 13,887,317 | | |
| 12,365,760 | |
Midwest | |
| 8,254,563 | | |
| 5,384,977 | |
West | |
| 4,615,326 | | |
| 5,442,086 | |
Southwest | |
| 4,306,136 | | |
| 5,031,903 | |
Total gross sales | |
$ | 49,014,645 | | |
$ | 45,980,449 | |
|
Schedule of Fair Value of Share-Based Payments |
For
the six months ended July 31, 2023 and 2022, when computing fair value of stock-based payments, the Company has considered the following
variables:
Schedule
of Fair Value of Share-Based Payments
| |
July 31, 2023 | | |
July 31, 2022 | |
Risk-free interest rate | |
| N/A | | |
| 2.77 | % |
Expected life of grants | |
| N/A | | |
| 7.5 years | |
Expected volatility of underlying stock | |
| N/A | | |
| 85.74 | % |
Dividends | |
| N/A | | |
| 0 | % |
|
Schedule of Earnings Per Share, Basic and Diluted |
The
following table provides a reconciliation of the numerator and denominator used in computing basic and diluted net income attributable
to common stockholders per common share.
Schedule
of Earnings Per Share, Basic and Diluted
| |
July 31, 2023 | | |
July 31, 2022 | |
| |
For the Three Months Ended | |
| |
July 31, 2023 | | |
July 31, 2022 | |
Numerator: | |
| | | |
| | |
Net (loss) income attributable to common stockholders | |
$ | 1,722,678 | | |
| (743,246 | ) |
Effect of dilutive securities: | |
| 21,233 | | |
| — | |
| |
| | | |
| | |
Diluted net income (loss) | |
$ | 1,743,911 | | |
$ | (743,246 | ) |
| |
| | | |
| | |
Denominator: | |
| | | |
| | |
Weighted average common shares outstanding – basic | |
| 36,855,181 | | |
| 35,811,087 | |
Dilutive securities (a): | |
| | | |
| | |
Restricted stock | |
| 251,017 | | |
| - | |
Options | |
| 384,369 | | |
| | |
| |
| | | |
| - | |
| |
| | | |
| | |
Weighted average common shares outstanding and assumed conversion – diluted | |
| 37,490,567 | | |
| 35,811,087 | |
| |
| | | |
| | |
Basic net (loss) income per common share | |
$ | 0.05 | | |
$ | (0.02 | ) |
| |
| | | |
| | |
Diluted net (loss) income per common share | |
$ | 0.05 | | |
$ | (0.02 | ) |
| |
| | | |
| | |
(a) – Anti-dilutive securities excluded: | |
| - | | |
| 689,000 | |
| |
July 31, 2023 | | |
July 31, 2022 | |
| |
For the Six Months Ended | |
| |
July 31, 2023 | | |
July 31, 2022 | |
Numerator: | |
| | | |
| | |
Net (loss) income attributable to common stockholders | |
$ | 3,096,304 | | |
| (639,549 | ) |
Effect of dilutive securities: | |
| 48,533 | | |
| — | |
| |
| | | |
| | |
Diluted net income | |
$ | 3,144,837 | | |
$ | (639,549 | ) |
| |
| | | |
| | |
Denominator: | |
| | | |
| | |
Weighted average common shares outstanding – basic | |
| 36,628,429 | | |
| 35,785,719 | |
Dilutive securities (a): | |
| | | |
| | |
Restricted stock | |
| 222,280 | | |
| - | |
Options | |
| 344,605 | | |
| - | |
| |
| | | |
| - | |
| |
| | | |
| | |
Weighted average common shares outstanding and assumed conversion – diluted | |
| 37,195,314 | | |
| 35,785,719 | |
| |
| | | |
| | |
Basic net (loss) income per common share | |
$ | 0.09 | | |
$ | (0.02 | ) |
| |
| | | |
| | |
Diluted net income (loss) per common share | |
$ | 0.08 | | |
$ | (0.02 | ) |
| |
| | | |
| | |
(a) – Anti-dilutive securities excluded: | |
| - | | |
| 689,000 | |
|
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v3.23.2
Property Plant and Equipment (Tables)
|
6 Months Ended |
Jul. 31, 2023 |
Property, Plant and Equipment [Abstract] |
|
Schedule of Property and Equipment |
Property
plant and equipment on July 31, 2023 and January 31, 2023 are as follows:
Schedule of Property and Equipment
| |
July
31, 2023 | | |
January 31, 2023 | |
Machinery and Equipment | |
$ | 3,669,137 | | |
$ | 5,387,255 | |
Furniture and Fixtures | |
| 236,645 | | |
| 284,781 | |
Leasehold Improvements | |
| 2,841,159 | | |
| 3,480,061 | |
Property and Equipment, Gross | |
| 6,746,941 | | |
| 9,152,097 | |
Less: Accumulated Depreciation | |
| 2,679,293 | | |
| 5,729,001 | |
Total | |
$ | 4,067,648 | | |
$ | 3,423,096 | |
|
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v3.23.2
Acquisition of CIF (Tables)
|
6 Months Ended |
Jul. 31, 2023 |
Business Combination and Asset Acquisition [Abstract] |
|
Schedule of Purchase Price Calculation |
Schedule
of Purchase Price Calculation
| |
| | |
Cash transferred upon acquisition | |
| 950,000 | |
Related party debt issued upon acquisition | |
| 2,700,000 | |
Sub-total | |
| 3,650,000 | |
Carrying value of the Company’s equity method investment in CIF | |
| 1,566,828 | |
Total purchase price | |
| 5,216,828 | |
|
Schedule of Allocation of Purchase Price |
The
allocation of the purchase price was as follows (amounts in thousands):
Schedule
of Allocation of Purchase Price
| |
| | |
Cash and cash equivalents | |
$ | 304,359 | |
Net working capital (excluding cash) | |
| 356,848 | |
Customer relationships | |
| 4,555,621 | |
Net assets acquired | |
$ | 5,216,828 | |
|
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v3.23.2
Intangible assets, net (Tables)
|
6 Months Ended |
Jul. 31, 2023 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
Schedule of Intangibles Assets |
Intangible
assets, net consisted of the following at July 31, 2023:
Schedule of Intangibles Assets
| |
Gross Carrying Amount | | |
Accumulated Amortization | | |
Net Carrying Amount | | |
Weighted Average Remaining Life (years) | |
Software | |
$ | 87,639 | | |
$ | (87,639 | ) | |
$ | - | | |
| - | |
Customer relationships | |
| 6,417,621 | | |
| (700,666 | ) | |
| 5,716,955 | | |
| 3.79 | |
Tradename and trademarks | |
| 79,000 | | |
| (41,773 | ) | |
| 37,227 | | |
| 1.41 | |
| |
$ | 6,584,260 | | |
$ | (830,078 | ) | |
$ | 5,754,182 | | |
| | |
Intangibles,
net consisted of the following at January 31, 2023:
| |
Gross Carrying Amount | | |
Accumulated Amortization | | |
Net Carrying Amount | | |
Weighted Average Remaining Life | |
Software | |
$ | 87,639 | | |
$ | (87,639 | ) | |
$ | - | | |
| - | |
Customer relationships | |
| 1,862,000 | | |
| (409,776 | ) | |
| 1,452,224 | | |
| 3.41 | |
Tradename and trademarks | |
| 79,000 | | |
| (28,714 | ) | |
| 50,286 | | |
| 1.91 | |
| |
$ | 2,028,639 | | |
$ | (526,129 | ) | |
$ | 1,502,510 | | |
| | |
|
Schedule of Estimated Aggregate Amortization Expense |
We
expect the estimated aggregate amortization expense for each of the five succeeding fiscal years to be as follows:
Schedule of Estimated Aggregate Amortization Expense
| |
| | |
2024 (Remaining) | |
$ | 768,954 | |
2025 | |
| 1,538,766 | |
2026 | |
| 1,513,238 | |
2027 | |
| 1,466,741 | |
2028 | |
| 466,483 | |
Total | |
$ | 5,754,182 | |
|
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v3.23.2
Stockholders’ Equity (Tables)
|
6 Months Ended |
Jul. 31, 2023 |
Equity [Abstract] |
|
Schedule of Restricted Stock Option Activity |
The
following is a summary of the Company’s restricted stock units activity:
Schedule
of Restricted Stock Option Activity
| |
Restricted Stock Units | | |
Weighted Average Exercise Price | |
Unvested – February 1, 2023 | |
| 367,647 | | |
$ | 1.36 | |
Granted | |
| 39,773 | | |
$ | 1.76 | |
Vested | |
| - | | |
$ | - | |
Forfeited | |
| - | | |
$ | - | |
Outstanding – July 31, 2023 | |
| 407,420 | | |
$ | 1.40 | |
|
Summary of Option Activity |
The
following is a summary of the Company’s option activity:
Summary
of Option Activity
| |
Options | | |
Weighted Average Exercise Price | | |
Weighted Average Remaining Contractual Life (in years) | | |
Aggregate Intrinsic Value | |
Outstanding – February 1, 2023 | |
| 689,000 | | |
$ | 0.77 | | |
| 2.95 | | |
$ | 544,760 | |
Granted | |
| - | | |
$ | - | | |
| | | |
| | |
Exercised | |
| 206,000 | | |
$ | 0.40 | | |
| | | |
| | |
Expired/forfeited | |
| - | | |
| - | | |
| | | |
| | |
Outstanding – July 31, 2023 | |
| 483,000 | | |
$ | 0.92 | | |
| 2.68 | | |
$ | 1,347,410 | |
Exercisable – July 31, 2023 | |
| 370,500 | | |
$ | 0.75 | | |
| 1.55 | | |
$ | 1,096,535 | |
|
Schedule of Warrants Activity |
The
following is a summary of the Company’s warrant activity:
Schedule
of Warrants Activity
| |
Warrants | | |
Weighted Average Exercise Price | |
Outstanding – February 1, 2023 | |
| 13,650 | | |
$ | 2.25 | |
Exercisable – February 1, 2023 | |
| 13,650 | | |
$ | 2.25 | |
Granted | |
| - | | |
$ | | |
Exercised | |
| 13,650 | | |
$ | - | |
Outstanding – July 31, 2023 | |
| - | | |
$ | - | |
Exercisable – July 31, 2023 | |
| - | | |
$ | - | |
|
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v3.23.2
Leases (Tables)
|
6 Months Ended |
Jul. 31, 2023 |
Leases |
|
Schedule of Supplemental Cash Flow and Other Information Related to Leases |
Supplemental
cash flow and other information related to leases was as follows:
Schedule
of Supplemental Cash Flow and Other Information Related to Leases
| |
July 31, 2023 | | |
July 31, 2022 | |
Cash paid for amounts included in the measurement of lease liabilities | |
| | | |
| | |
Operating cash flows from operating leases | |
$ | (134,862 | ) | |
$ | (176,534 | ) |
Financing cash flows from finance leases | |
| (92,724 | ) | |
| (130,626 | ) |
The
following table shows the weighted average lease term and weighted average discount rate for our ROU assets:
| |
July 31, 2023 | | |
January 31, 2023 | |
Weighted average remaining lease term (in years) | |
| | | |
| | |
Operating leases | |
| 7.00 | | |
| 7.50 | |
Finance leases | |
| 4.28 | | |
| 2.60 | |
| |
| | | |
| | |
Weighted average discount rate: | |
| | | |
| | |
Operating leases | |
| 4.85 | % | |
| 4.85 | % |
Finance Leases | |
| 5.86 | % | |
| 3.41 | % |
|
Schedule of Future Minimum Payments Required Under Maturities of Lease Liabilities |
Maturities
of lease liabilities for each of the succeeding fiscal years are as follows:
Schedule
of Future Minimum Payments Required Under Maturities of Lease Liabilities
For the Twelve months ended January 31, | |
| |
2024 | |
$ | 486,910 | |
2025 | |
| 951,205 | |
2026 | |
| 847,464 | |
2027 | |
| 691,145 | |
2028 | |
| 713,501 | |
Thereafter | |
| 1,454,059 | |
Total lease payments | |
$ | 5,144,284 | |
Less: amounts representing interest | |
| (748,544 | ) |
Total lease obligations | |
$ | 4,395,740 | |
|
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v3.23.2
Schedule of Results of Operations (Details) - USD ($)
|
3 Months Ended |
5 Months Ended |
6 Months Ended |
Jul. 31, 2023 |
Jul. 31, 2022 |
Jun. 28, 2023 |
Jul. 31, 2023 |
Jul. 31, 2022 |
Restructuring Cost and Reserve [Line Items] |
|
|
|
|
|
Revenues |
$ 24,790,085
|
$ 22,846,474
|
|
$ 47,910,901
|
$ 44,677,054
|
Net income |
$ 1,743,911
|
$ (743,246)
|
|
$ 3,144,837
|
$ (639,549)
|
Chef Inspirational Foods, Inc. [Member] |
|
|
|
|
|
Restructuring Cost and Reserve [Line Items] |
|
|
|
|
|
Revenues |
|
|
$ 13,720,817
|
|
|
Net income |
|
|
$ 930,592
|
|
|
X |
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v3.23.2
Nature of Operations and Basis of Presentation (Details Narrative) - Chef Inspirational Foods, Inc. [Member]
|
Jun. 28, 2022
USD ($)
|
Restructuring Cost and Reserve [Line Items] |
|
Minority interest rate |
24.00%
|
Investments |
$ 1,200,000
|
Investments in cash |
500,000
|
Investments in common stock |
$ 700,000
|
Option to purchase remaining interest rate |
76.00%
|
Two Year From Acquisition Date [Member] |
|
Restructuring Cost and Reserve [Line Items] |
|
Investments |
$ 3,650,000
|
Investments in cash |
950,000
|
Promissory note |
2,700,000
|
First Anniversary [Member] |
|
Restructuring Cost and Reserve [Line Items] |
|
Promissory note principal payment |
1,200,000
|
Second Anniversary [Member] |
|
Restructuring Cost and Reserve [Line Items] |
|
Promissory note principal payment |
$ 1,500,000
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v3.23.2
Schedule of Inventories (Details) - USD ($)
|
Jul. 31, 2023 |
Jan. 31, 2023 |
Accounting Policies [Abstract] |
|
|
Raw materials and packaging |
$ 1,495,179
|
$ 1,883,270
|
Work in process |
200,437
|
98,910
|
Finished goods |
1,612,897
|
1,653,701
|
Total |
$ 3,308,513
|
$ 3,635,881
|
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v3.23.2
Schedule of Expenses of Slotting Fees, Sales Discounts and Allowances are Accounted as Direct Reduction of Revenues (Details) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jul. 31, 2023 |
Jul. 31, 2022 |
Jul. 31, 2023 |
Jul. 31, 2022 |
Accounting Policies [Abstract] |
|
|
|
|
Gross Sales |
$ 25,414,735
|
$ 23,631,857
|
$ 49,014,645
|
$ 45,980,449
|
Less: Slotting, Discounts, Allowances |
624,650
|
785,383
|
1,103,744
|
1,303,395
|
Net Sales |
$ 24,790,085
|
$ 22,846,474
|
$ 47,910,901
|
$ 44,677,054
|
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v3.23.2
Schedule of Disaggregates Gross Revenue by Significant Geographic Area (Details) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jul. 31, 2023 |
Jul. 31, 2022 |
Jul. 31, 2023 |
Jul. 31, 2022 |
Total gross sales |
$ 25,414,735
|
$ 23,631,857
|
$ 49,014,645
|
$ 45,980,449
|
Northeast [Member] |
|
|
|
|
Total gross sales |
9,385,210
|
9,066,443
|
17,951,303
|
17,755,723
|
Southeast [Member] |
|
|
|
|
Total gross sales |
7,191,911
|
6,857,963
|
13,887,317
|
12,365,760
|
Midwest [Member] |
|
|
|
|
Total gross sales |
3,987,565
|
2,560,178
|
8,254,563
|
5,384,977
|
West [Member] |
|
|
|
|
Total gross sales |
2,693,758
|
2,543,230
|
4,615,326
|
5,442,086
|
Southwest [Member] |
|
|
|
|
Total gross sales |
$ 2,156,291
|
$ 2,604,043
|
$ 4,306,136
|
$ 5,031,903
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v3.23.2
Schedule of Earnings Per Share, Basic and Diluted (Details) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jul. 31, 2023 |
Jul. 31, 2022 |
Jul. 31, 2023 |
Jul. 31, 2022 |
Accounting Policies [Abstract] |
|
|
|
|
Net (loss) income attributable to common stockholders |
$ 1,722,678
|
$ (743,246)
|
$ 3,096,304
|
$ (639,549)
|
Effect of dilutive securities: |
21,233
|
|
48,533
|
|
Diluted net income |
$ 1,743,911
|
$ (743,246)
|
$ 3,144,837
|
$ (639,549)
|
Weighted average common shares outstanding – basic |
36,855,181
|
35,811,087
|
36,628,429
|
35,785,719
|
Restricted stock |
251,017
|
|
222,280
|
|
Options |
384,369
|
|
344,605
|
|
Weighted average common shares outstanding and assumed conversion – diluted |
37,490,567
|
35,811,087
|
37,195,314
|
35,785,719
|
Basic net (loss) income per common share |
$ 0.05
|
$ (0.02)
|
$ 0.09
|
$ (0.02)
|
Diluted net income (loss) per common share |
$ 0.05
|
$ (0.02)
|
$ 0.08
|
$ (0.02)
|
(a) – Anti-dilutive securities excluded: |
|
689,000
|
|
689,000
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v3.23.2
Summary of Significant Accounting Policies (Details Narrative) - USD ($)
|
3 Months Ended |
6 Months Ended |
|
Jul. 31, 2023 |
Jul. 31, 2022 |
Jul. 31, 2023 |
Jul. 31, 2022 |
Jan. 31, 2023 |
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
|
|
Cash equivalents |
$ 0
|
|
$ 0
|
|
$ 0
|
Accounts receivable reserves |
93,000
|
|
93,000
|
|
233,000
|
Deemed uncollectible |
140,000
|
|
140,000
|
|
|
Inventory reserve for obsolescence |
126,000
|
|
126,000
|
|
32,000
|
Research and development expense |
94,871
|
$ 41,792
|
166,056
|
$ 68,327
|
|
Advertising expense |
95,000
|
119,000
|
304,000
|
307,000
|
|
Share based compensation |
|
|
110,173
|
12,333
|
|
Employees compensation |
104,789
|
|
160,173
|
|
|
Deferred tax assets |
$ 67,908
|
|
$ 67,908
|
|
$ 717,559
|
Employees [Member] |
|
|
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
|
|
Employees compensation, shares |
19,960
|
|
19,960
|
|
|
Employees compensation |
$ 50,000
|
|
$ 50,000
|
|
|
Share-Based Payment Arrangement, Option [Member] |
|
|
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
|
|
Share based compensation |
$ 18,000
|
$ 12,000
|
$ 40,561
|
$ 12,333
|
|
X |
- DefinitionAllowance for doubtful accounts receivable deemed uncollectible.
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v3.23.2
Schedule of Property and Equipment (Details) - USD ($)
|
Jul. 31, 2023 |
Jan. 31, 2023 |
Property, Plant and Equipment [Abstract] |
|
|
Machinery and Equipment |
$ 3,669,137
|
$ 5,387,255
|
Furniture and Fixtures |
236,645
|
284,781
|
Leasehold Improvements |
2,841,159
|
3,480,061
|
Property and Equipment, Gross |
6,746,941
|
9,152,097
|
Less: Accumulated Depreciation |
2,679,293
|
5,729,001
|
Total |
$ 4,067,648
|
$ 3,423,096
|
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v3.23.2
Schedule of Purchase Price Calculation (Details) - CIF Acquisition [Member]
|
Jun. 28, 2023
USD ($)
|
Business Acquisition [Line Items] |
|
Cash transferred upon acquisition |
$ 950,000
|
Related party debt issued upon acquisition |
2,700,000
|
Sub-total |
3,650,000
|
Carrying value of the Company’s equity method investment in CIF |
1,566,828
|
Total purchase price |
$ 5,216,828
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v3.23.2
Schedule of Intangibles Assets (Details) - USD ($)
|
Jul. 31, 2023 |
Jan. 31, 2023 |
Finite-Lived Intangible Assets [Line Items] |
|
|
Gross Carrying Amount |
$ 6,584,260
|
$ 2,028,639
|
Accumulated Amortization |
(830,078)
|
(526,129)
|
Net Carrying Amount |
5,754,182
|
1,502,510
|
Software [Member] |
|
|
Finite-Lived Intangible Assets [Line Items] |
|
|
Gross Carrying Amount |
87,639
|
87,639
|
Accumulated Amortization |
(87,639)
|
(87,639)
|
Net Carrying Amount |
|
|
Weighted Average Remaining Life |
|
|
Customer Relationships [Member] |
|
|
Finite-Lived Intangible Assets [Line Items] |
|
|
Gross Carrying Amount |
$ 6,417,621
|
$ 1,862,000
|
Accumulated Amortization |
(700,666)
|
(409,776)
|
Net Carrying Amount |
$ 5,716,955
|
$ 1,452,224
|
Weighted Average Remaining Life |
3 years 9 months 14 days
|
3 years 4 months 28 days
|
Trademarks and Trade Names [Member] |
|
|
Finite-Lived Intangible Assets [Line Items] |
|
|
Gross Carrying Amount |
$ 79,000
|
$ 79,000
|
Accumulated Amortization |
(41,773)
|
(28,714)
|
Net Carrying Amount |
$ 37,227
|
$ 50,286
|
Weighted Average Remaining Life |
1 year 4 months 28 days
|
1 year 10 months 28 days
|
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v3.23.2
Schedule of Estimated Aggregate Amortization Expense (Details) - USD ($)
|
Jul. 31, 2023 |
Jan. 31, 2023 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
|
2024 (Remaining) |
$ 768,954
|
|
2025 |
1,538,766
|
|
2026 |
1,513,238
|
|
2027 |
1,466,741
|
|
2028 |
466,483
|
|
Total |
$ 5,754,182
|
$ 1,502,510
|
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Intangible assets, net (Details Narrative) - USD ($)
|
3 Months Ended |
6 Months Ended |
|
Jul. 31, 2023 |
Jul. 31, 2022 |
Jul. 31, 2023 |
Jul. 31, 2022 |
Jun. 28, 2023 |
Restructuring Cost and Reserve [Line Items] |
|
|
|
|
|
Amortization expense |
$ 202,053
|
$ 116,986
|
$ 303,949
|
$ 230,156
|
|
CIF Acquisition [Member] |
|
|
|
|
|
Restructuring Cost and Reserve [Line Items] |
|
|
|
|
|
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|
|
|
|
$ 4,555,621
|
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v3.23.2
Related Party Transactions (Details Narrative) - USD ($)
|
2 Months Ended |
3 Months Ended |
5 Months Ended |
6 Months Ended |
|
|
|
Jun. 28, 2023 |
Jul. 31, 2023 |
Jul. 31, 2022 |
Jun. 28, 2023 |
Jul. 31, 2023 |
Jul. 31, 2022 |
Jan. 31, 2023 |
Jun. 28, 2022 |
Dec. 29, 2021 |
Chef Inspirational Foods, Inc. [Member] |
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
Minority interest rate |
|
|
|
|
|
|
|
24.00%
|
|
Farmingdale [Member] |
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
Lease expiration date |
|
|
|
|
Nov. 30, 2031
|
|
|
|
|
Option to extend lease term |
|
|
|
|
the
option to extend the lease for two additional ten-year terms
|
|
|
|
|
Rent expenses |
|
$ 105,691
|
$ 65,608
|
|
$ 171,299
|
$ 131,216
|
|
|
|
Farmingdale [Member] | December 31, 2026 [Member] |
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
Rent expenses |
|
|
|
|
20,200
|
|
|
|
|
Farmingdale [Member] | End of Initial Lease Term [Member] |
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
Rent expenses |
|
|
|
|
23,567
|
|
|
|
|
Related Party [Member] |
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
Outstanding balance including accrued interest |
|
1,950,000
|
|
|
1,950,000
|
|
$ 750,000
|
|
|
Long term notes payable |
|
3,000,000
|
|
|
3,000,000
|
|
1,500,000
|
|
|
Related Party [Member] | Chef Inspirational Foods, Inc. [Member] |
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
Sales revenue |
$ 4,349,203
|
|
|
$ 10,889,277
|
|
|
|
|
|
Account receivable balance |
|
|
|
|
|
|
1,449,009
|
|
|
Promissory Note [Member] |
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
Outstanding balance including accrued interest |
|
|
|
|
|
|
|
|
$ 3,000,000
|
Annual principal payment |
|
|
|
|
|
|
|
|
$ 750,000
|
Debt interest rate |
|
|
|
|
|
|
|
|
3.50%
|
Interest expenses |
|
20,137
|
$ 27,237
|
|
39,451
|
$ 53,356
|
|
|
|
Accrued interest |
|
46,140
|
|
|
46,140
|
|
6,688
|
|
|
Related party transaction purchases from related party |
|
|
|
|
600,000
|
|
|
|
|
Promissory Note [Member] | First Anniversary [Member] |
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
Related party transaction purchases from related party |
|
|
|
|
750,000
|
|
|
|
|
Promissory Note [Member] | Related Party [Member] |
|
|
|
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
|
|
|
Outstanding balance including accrued interest |
|
2,250,000
|
|
|
2,250,000
|
|
2,250,000
|
|
|
Outstanding balance including accrued interest |
|
750,000
|
|
|
750,000
|
|
750,000
|
|
|
Long term notes payable |
|
1,500,000
|
|
|
1,500,000
|
|
$ 1,500,000
|
|
|
Outstanding balance including accrued interest |
|
$ 1,200,000
|
|
|
$ 1,200,000
|
|
|
|
|
X |
- DefinitionPercentage of voting equity interests acquired at the acquisition date in the business combination.
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v3.23.2
Loan and Security Agreements (Details Narrative) - M and T Bank [Member] - USD ($)
|
|
|
3 Months Ended |
6 Months Ended |
|
Jul. 18, 2023 |
Dec. 29, 2021 |
Jul. 31, 2023 |
Jul. 31, 2022 |
Jul. 31, 2023 |
Jul. 31, 2022 |
Jan. 31, 2023 |
Line of credit borrowing capacity |
|
|
$ 5,500,000
|
|
$ 5,500,000
|
|
|
Line of credit expiration date |
Oct. 31, 2025
|
|
|
|
|
|
|
Line of credit facility interest rate description |
|
|
|
|
Advances under
the line of credit are limited to eighty percent (80%) of eligible accounts receivable (which is subject to an agreed limitation and
is further subject to certain asset concentration provisions) and fifty percent (50%) of eligible inventory (which is subject to an agreed
dollar limitation). All advances under the line of credit are due upon maturity
|
|
|
Line of credit |
|
|
500,000
|
|
$ 500,000
|
|
$ 890,000
|
Line of credit, interest incurred |
|
|
26,244
|
$ 32,943
|
$ 46,776
|
$ 49,053
|
|
Multiple Disbursement Term Loan [Member] |
|
|
|
|
|
|
|
Debt instrument description |
|
(i) greater than 2.25, 4.12 percentage point(s) above the Variable Loan Rate (as defined in the agreement); (ii)
greater than 1.50 but less than or equal to 2.25, 3.62 percentage points above Variable Loan Rate; or (iii) less than or equal to 1.50,
3.12 percentage points above applicable Variable Loan Rate. In all events set forth at subsections (i) through (iii) in the preceding
sentence, if SOFR shall at any time be less than 0.25%, one-day SOFR shall be deemed to be 0.00% and the foregoing margins shall be applied
to the Variable Loan Rates
|
|
|
the Senior Funded Debt/EBITDA
ratio is: (i) greater than 2.25, 3.87 percentage point(s) above one-day (i.e., overnight) SOFR (as defined); (ii) greater than 1.50 but
less than or equal to 2.25, 3.37 percentage points above one-day SOFR; or (iii) 1.50 or less, 2.87 percentage points above one-day SOFR.
In all events set forth at subsections (i) through (iii) in the preceding sentence, if SOFR shall at any time be less than 0.25%, one-day
SOFR shall be deemed to be 0.25% and the foregoing margins shall be applied to the SOFR Index Floor
|
|
|
Line of credit, interest incurred |
|
|
117,606
|
$ 73,484
|
$ 237,315
|
$ 148,606
|
|
Debt face amount |
|
$ 7,500,000
|
5,431,042
|
|
5,431,042
|
|
6,206,905
|
Debt instrument payment terms |
|
60
|
|
|
|
|
|
Debt maturity date |
|
Jan. 17, 2027
|
|
|
|
|
|
Debt instrument unamortized discount |
|
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$ 49,022
|
|
$ 49,022
|
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$ 60,082
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v3.23.2
Schedule of Restricted Stock Option Activity (Details)
|
6 Months Ended |
Jul. 31, 2023
$ / shares
shares
|
Equity [Abstract] |
|
Restricted Stock Units Unvested, Balance | shares |
367,647
|
Weighted Average Exercise Price Unvested, Balance | $ / shares |
$ 1.36
|
Restricted Stock Units, Granted | shares |
39,773
|
Weighted Average Exercise Price, Granted | $ / shares |
$ 1.76
|
Restricted Stock Units, Vested | shares |
|
Weighted Average Exercise Price, Vested | $ / shares |
|
Restricted Stock Units, Forfeited | shares |
|
Weighted Average Exercise Price, Forfeited | $ / shares |
|
Restricted Stock Units Outstanding, Balance | shares |
407,420
|
Weighted Average Exercise Price Outstanding, Balance | $ / shares |
$ 1.40
|
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v3.23.2
Summary of Option Activity (Details) - USD ($)
|
3 Months Ended |
6 Months Ended |
12 Months Ended |
Jul. 31, 2023 |
Jul. 31, 2023 |
Jan. 31, 2023 |
Equity [Abstract] |
|
|
|
Options Outstanding, Balance |
|
689,000
|
|
Weighted average exercise price, Beginning balance |
|
$ 0.77
|
|
Weighted Average Remaining Contractual Life (in years) |
|
2 years 8 months 4 days
|
2 years 11 months 12 days
|
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Intrinsic Value |
|
$ 544,760
|
|
Options, Granted |
|
|
|
Weighted average exercise price, Granted |
|
|
|
Options, Exercised |
6,000
|
206,000
|
|
Weighted average exercise price, Exercised |
$ 1.38
|
$ 0.40
|
|
Expired |
|
|
|
Expired |
|
|
|
Options Outstanding, Balance |
483,000
|
483,000
|
689,000
|
Weighted average exercise price, Ending balance |
$ 0.92
|
$ 0.92
|
$ 0.77
|
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Intrinsic Value |
$ 1,347,410
|
$ 1,347,410
|
$ 544,760
|
Options, exercisable, Ending balance |
370,500
|
370,500
|
|
Weighted average exercise price, Ending balance |
$ 0.75
|
$ 0.75
|
|
Weighted Average Remaining Contractual Life (in years) |
|
1 year 6 months 18 days
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Intrinsic Value |
$ 1,096,535
|
$ 1,096,535
|
|
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v3.23.2
Schedule of Warrants Activity (Details) - Warrant [Member] - $ / shares
|
3 Months Ended |
6 Months Ended |
Jul. 31, 2023 |
Jul. 31, 2023 |
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
Warrants Outstanding, Balance |
|
13,650
|
Weighted Average Exercise price, Outstanding Balance |
|
$ 2.25
|
Warrants Exercisable, Balance |
|
13,650
|
Weighted Average Exercise price, Exercisable Balance |
|
$ 2.25
|
Warrants, Granted |
|
|
Warrants, Exercised |
(13,650)
|
13,650
|
Weighted Average Exercise Price, Exercised |
|
|
Warrants Outstanding, Balance |
|
|
Weighted Average Exercise price, Outstanding Balance |
|
|
Warrants Exercisable, Balance |
|
|
Weighted Average Exercise price, Exercisable Balance |
|
|
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- DefinitionNon option equity instruments exercisable number.
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v3.23.2
Stockholders’ Equity (Details Narrative) - USD ($)
|
|
|
|
3 Months Ended |
6 Months Ended |
|
Jun. 22, 2023 |
Nov. 17, 2022 |
Sep. 13, 2022 |
Jul. 31, 2023 |
Jul. 31, 2022 |
Jul. 31, 2023 |
Jul. 31, 2022 |
Jan. 31, 2023 |
Class of Stock [Line Items] |
|
|
|
|
|
|
|
|
Number of shares, value |
|
|
|
$ 8,280
|
|
$ 27,780
|
|
|
Preferred stock, par value |
|
|
|
$ 0.00001
|
|
$ 0.00001
|
|
$ 0.00001
|
Preferred stock authorized |
|
|
|
19,680,000
|
|
19,680,000
|
|
19,680,000
|
Preferred stock, shares issued |
|
|
|
0
|
|
0
|
|
0
|
Preferred shares, stock outstanding |
|
|
|
0
|
|
0
|
|
0
|
Number of shares issued |
|
|
|
6,000
|
|
172,920
|
|
|
Stock Issued During Period, Value, Conversion of Convertible Securities |
|
|
|
|
|
|
|
|
Share based compensation |
|
|
|
|
|
$ 110,173
|
$ 12,333
|
|
Stock option exercised |
|
|
|
6,000
|
|
206,000
|
|
|
Weighted average exercise price |
|
|
|
$ 1.38
|
|
$ 0.40
|
|
|
Share based compensation option |
|
|
|
|
|
$ 79,928
|
|
|
Warrant [Member] |
|
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
|
Number of shares issued |
|
|
|
13,650
|
|
(13,650)
|
|
|
Restricted Stock Units (RSUs) [Member] |
|
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
|
Share based compensation, awards granted |
|
|
|
39,733
|
|
39,733
|
|
|
Share based compensation grant date fair value |
|
|
|
|
|
$ 70,000
|
|
|
Share based compensation |
|
|
|
$ 37,083
|
|
69,612
|
|
|
Unrecognized share based compensation |
|
|
|
449,960
|
|
449,960
|
|
|
Share-Based Payment Arrangement, Option [Member] |
|
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
|
Share based compensation |
|
|
|
$ 18,000
|
$ 12,000
|
40,561
|
12,333
|
|
Series A Preferred Stock [Member] |
|
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
|
Number of shares, value |
|
|
|
|
|
$ 20,000,000
|
|
|
Preferred stock, par value |
|
|
|
$ 0.00001
|
|
$ 0.00001
|
|
$ 0.00001
|
Preferred stock authorized |
|
|
|
120,000
|
|
120,000
|
|
120,000
|
Preferred stock, shares issued |
|
|
|
23,400
|
|
23,400
|
|
23,400
|
Preferred shares, stock outstanding |
|
|
|
0
|
|
0
|
|
0
|
Series A Convertible Preferred Stock [Member] |
|
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
|
Preferred stock authorized |
|
|
|
120,000
|
|
120,000
|
|
|
Preferred stock, shares issued |
|
|
|
0
|
|
0
|
|
0
|
Preferred shares, stock outstanding |
|
|
|
0
|
|
0
|
|
0
|
Series B Preferred Stock [Member] |
|
|
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
|
|
Preferred stock, par value |
|
|
|
$ 0.00001
|
|
$ 0.00001
|
|
$ 0.00001
|
Preferred stock authorized |
|
|
|
200,000
|
|
200,000
|
|
200,000
|
Preferred stock, shares issued |
|
|
|
0
|
|
0
|
|
54,600
|
Preferred shares, stock outstanding |
|
|
|
0
|
|
0
|
|
54,600
|
Dividend percentage |
|
|
|
|
|
8.00%
|
|
|
Conversion of stock, description |
|
|
|
|
|
Each share of Series B Preferred Stock was convertible, at the option of the holder,
into shares of common stock at a rate of 1 share of Series B Preferred Stock into 15 shares of common stock. The Company was able to
force conversion at $2.00 per share of Common Stock at any time after six (6) months after issue if the Common Stock has a closing price
of $2.00 or higher in any 20 consecutive trading days. After 18 months, the Company could force holders to convert at a 20% discount
to the most recent 20-day average closing price per share
|
|
|
Number of shares issued |
|
7,400
|
47,200
|
|
|
|
|
|
Proceeds from Issuance Initial Public Offering |
|
$ 185,000
|
$ 1,180,000
|
|
|
|
|
|
Stock Issued During Period, Value, Conversion of Convertible Securities |
$ 819,000
|
|
|
|
|
|
|
|
Dividends paid |
|
|
|
$ 21,233
|
$ 0
|
$ 48,533
|
$ 0
|
|
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v3.23.2
Commitments and Contingencies (Details Narrative) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jul. 31, 2023 |
Jul. 31, 2022 |
Jul. 31, 2023 |
Jul. 31, 2022 |
Loss Contingencies [Line Items] |
|
|
|
|
Royalty expenses |
$ 129,000
|
$ 125,000
|
$ 318,000
|
$ 275,000
|
Minimum [Member] |
|
|
|
|
Loss Contingencies [Line Items] |
|
|
|
|
Royalty expenses |
|
|
$ 125,000
|
|
Year One [Member] |
|
|
|
|
Loss Contingencies [Line Items] |
|
|
|
|
Percentage of royalty rate on net sales |
|
|
6.00%
|
|
Royalty income nonoperating |
|
|
$ 500,000
|
|
Year Two [Member] |
|
|
|
|
Loss Contingencies [Line Items] |
|
|
|
|
Percentage of royalty rate on net sales |
|
|
4.00%
|
|
Year Two [Member] | Minimum [Member] |
|
|
|
|
Loss Contingencies [Line Items] |
|
|
|
|
Royalty income nonoperating |
|
|
$ 500,000
|
|
Year Two [Member] | Maximum [Member] |
|
|
|
|
Loss Contingencies [Line Items] |
|
|
|
|
Royalty income nonoperating |
|
|
$ 2,500,000
|
|
Year Three [Member] |
|
|
|
|
Loss Contingencies [Line Items] |
|
|
|
|
Percentage of royalty rate on net sales |
|
|
2.00%
|
|
Year Three [Member] | Minimum [Member] |
|
|
|
|
Loss Contingencies [Line Items] |
|
|
|
|
Royalty income nonoperating |
|
|
$ 2,500,000
|
|
Year Three [Member] | Maximum [Member] |
|
|
|
|
Loss Contingencies [Line Items] |
|
|
|
|
Royalty income nonoperating |
|
|
$ 20,000,000
|
|
Year Four [Member] |
|
|
|
|
Loss Contingencies [Line Items] |
|
|
|
|
Percentage of royalty rate on net sales |
|
|
1.00%
|
|
Royalty income nonoperating |
|
|
$ 20,000,000
|
|
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v3.23.2
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v3.23.2
Schedule of Future Minimum Payments Required Under Maturities of Lease Liabilities (Details)
|
Jul. 31, 2023
USD ($)
|
Leases |
|
2024 |
$ 486,910
|
2025 |
951,205
|
2026 |
847,464
|
2027 |
691,145
|
2028 |
713,501
|
Thereafter |
1,454,059
|
Total lease payments |
5,144,284
|
Less: amounts representing interest |
748,544
|
Total lease obligations |
$ 4,395,740
|
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v3.23.2
MamaMancinis (NASDAQ:MMMB)
過去 株価チャート
から 5 2024 まで 6 2024
MamaMancinis (NASDAQ:MMMB)
過去 株価チャート
から 6 2023 まで 6 2024