STOCK TITAN

Charles & Colvard (NASDAQ: CTHR) details Chapter 11 cash strain and $2 asset sale

(High)
(Neutral)
Form Type
8-K

Rhea-AI Filing Summary

Charles & Colvard, Ltd. is in voluntary Chapter 11 in the Eastern District of North Carolina and has furnished its Bankruptcy Court Monthly Operating Report for the period ended May 31, 2026. Management states the business continued to operate but incurred a cash loss for the month.

The report shows complex cash movements across several operating accounts, including one account receiving $326,104 of May receipts, of which $205,843 came from Debtor-In-Possession financing with Van Lang Jewelry, and ending with $178,922 cash. Another account recorded $579,691 in receipts and $578,982 in disbursements, ending with $7,788. An auction of the debtor’s assets on June 22, 2026 resulted in AJS Creations as winning bidder with a price of $2, and the debtor is working with counsel to formulate a Chapter 11 plan.

Accounts receivable ended at $284,895, while post-petition accounts payable totaled $349,417, including significant payables over 60 days, mainly related to the corporate office lease, on which $0 was paid and the lease is not current. No payments were made this month to secured creditors Wolfspeed, Essential Lab Grown Diamonds, or Van Lang Jewelry. Officer compensation for the month included $16,540.33 to CFO Clint J. Pete, and $109,984.21 was paid in professional fees to Hendren, Redwine & Malone. The company cautions that trading in its common stock is highly speculative and that equity holders may experience a significant or complete loss.

Positive

  • None.

Negative

  • None.
Item 7.01 Regulation FD Disclosure Disclosure
Material non-public information disclosed under Regulation Fair Disclosure, often investor presentations or guidance.
Item 9.01 Financial Statements and Exhibits Exhibits
Financial statements, pro forma financial information, and exhibit attachments filed with this report.
DIP borrowing from Van Lang Jewelry $205,843.00 Receipts into operating account ending in 2180 for May 2026
Winning auction bid for assets $2 AJS Creations winning bidder at June 22, 2026 asset auction
Ending accounts receivable $284,895.00 Accounts receivable balance at May 31, 2026
Post-petition accounts payable $349,417.00 Total accounts payable excluding pre-petition items at May 31, 2026
Officer compensation paid to Clint Pete $16,540.33 Monthly compensation received versus $18,652.34 authorized by the court
Professional fees to Hendren, Redwine & Malone $109,984.21 Court-approved compensation paid for Chapter 11 services
Disbursements for April 2026 $758,219.00 Chapter 11 quarterly fee calculation table
Disbursements for May 2026 $631,020.00 Chapter 11 quarterly fee calculation table
Debtor-In-Possession Financing financial
"Interim Order Allowing Debtor-In-Possession Financing with Van Lang Jewelry"
Financing provided to a company while it reorganizes under bankruptcy protection that lets it keep operating, pay employees and suppliers, and pursue a restructuring plan. Think of it as a court-approved bridge loan or lifeline that typically gets paid back before older debts, so it can change who gets paid and how much investors or creditors ultimately recover; that makes it a key factor in assessing risk and potential returns.
Monthly Operating Report financial
"filed with the Bankruptcy Court its monthly operating report for the period ended May 31, 2026"
Chapter 11 Plan regulatory
"Post auction, the Debtor is working with counsel for formulate its Chapter 11 Plan"
Disbursements financial
"Disbursements for May: $631,020.00 + $0.00"
Accounts Payable financial
"SUMMARY OF ACCOUNTS PAYABLE [EXCLUDING PRE-PETITION ACCOUNTS PAYABLE]"
Accounts payable are the short-term bills a company owes to suppliers or service providers for goods and services it has already received but not yet paid for — like a stack of IOUs from the business to its vendors. Investors watch accounts payable because rising or falling balances affect a company’s cash on hand and short-term financial health, signaling how well it can cover obligations, manage cash flow, and fund operations without borrowing.
Quarterly fees regulatory
"Chapter 11 Quarterly Fees Disbursements include: Sum total of all disbursements"

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FAQ

What does Charles & Colvard (CTHR) report about its Chapter 11 status?

Charles & Colvard remains in voluntary Chapter 11 in the Eastern District of North Carolina. It filed a May 31, 2026 Monthly Operating Report, continued operating its business, and is working with counsel to formulate a Chapter 11 Plan following a court-supervised asset auction.

What key cash flow figures did CTHR disclose for May 2026?

The company reports operating with a cash loss for May 2026. One major account received $326,104, including $205,843 in DIP borrowing, and ended with $178,922 cash, while another recorded $579,691 in receipts, $578,982 in disbursements, and ended with $7,788.

How does the Charles & Colvard (CTHR) filing describe equity holder risk?

The company states trading in its common stock during Chapter 11 is highly speculative. It further expects that holders of common stock may experience a significant or complete loss on their investment, depending on the outcome of the restructuring process.

What did the asset auction yield in Charles & Colvard’s Chapter 11 case?

An auction to sell the debtor’s assets was held on June 22, 2026. AJS Creations was the winning bidder with a bid of $2. Following the auction, the debtor reports working with counsel to formulate its Chapter 11 Plan.

What do CTHR’s May 2026 receivables and payables look like?

Accounts receivable ended at $284,895, with balances across aging buckets up to 121+ days. Post-petition accounts payable totaled $349,417, including amounts over 60 days, mainly tied to the corporate office lease, for which the lease is reported as not current.

What officer and professional payments did Charles & Colvard (CTHR) make?

For the month, CEO Michael Levin received $7,500 against court-authorized monthly compensation of $18,000, and CFO Clint Pete received $16,540.33 against $18,652.34. The firm Hendren, Redwine & Malone was paid $109,984.21 in approved professional fees.

What secured and lease payments are highlighted for CTHR in May 2026?

The report shows $0.00 paid in the month to secured creditors Wolfspeed, Essential Lab Grown Diamonds, and Van Lang Jewelry. The office lease with SBP Office Owner at 170 Southport Dr., Morrisville had $0.00 paid and is marked as not current.
false 0001015155 0001015155 2026-07-15 2026-07-15 iso4217:USD xbrli:shares iso4217:USD xbrli:shares

 

 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

FORM 8-K

 

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 

Date of Report (Date of earliest event reported): July 15, 2026

 

Charles & Colvard, Ltd.

(Exact name of registrant as specified in its charter)

 

North Carolina 000-23329 56-1928817

(State or other jurisdiction of

incorporation)

(Commission File

Number)

(I.R.S. Employer

Identification No.)

 

170 Southport Drive  
Morrisville, North Carolina 27560
(Address of principal
executive offices)
(Zip Code)

 

(919) 468-0399

(Registrant’s telephone number, including area code)

 

N/A

(Former name or former address, if changed since last report) 

 

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

 

¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
   
¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
   
¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
   
¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

Securities registered pursuant to Section 12(b) of the Act: None.

 

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

 

Emerging growth company  ¨

 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.  ¨

 

 

 

 

 

 

Item 7.01Regulation FD Disclosure.

 

As previously disclosed, on March 2, 2026, Charles & Colvard, Ltd., a North Carolina corporation (the “Company”), filed a voluntary petition for relief (the “Chapter 11 Case”) under Chapter 11 of Title 11 of the United States Code (“Chapter 11”) in the United States Bankruptcy Court for the Eastern District of North Carolina (the “Bankruptcy Court”). The case is styled as In re Charles & Colvard, Ltd.

 

On July 15, 2026, the Company filed with the Bankruptcy Court its monthly operating report for the period ended May 31, 2026 (the “Monthly Operating Report”). The Monthly Operating Report is attached hereto as Exhibit 99.1 and is incorporated herein by reference. This Current Report on Form 8-K (including the exhibits hereto) will not be deemed an admission as to the materiality of any information required to be disclosed solely by Regulation FD.

 

The information contained in this Item 7.01 and in Exhibit 99.1 shall not be deemed to be “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or otherwise subject to the liabilities of that section, and shall not be deemed to be incorporated by reference into any of the Company’s filings under the Securities Act of 1933, as amended, or the Exchange Act, whether made before or after the date hereof and regardless of any general incorporation language in such filings, except to the extent expressly set forth by specific reference in such a filing.

 

Cautionary Statement Regarding the Monthly Operating Report

 

The Company cautions investors and potential investors not to place undue reliance upon the information contained in the Monthly Operating Report, which was not prepared for the purpose of providing the basis for an investment decision relating to any of the securities of the Company. The Monthly Operating Report is limited in scope, covers a limited time period and has been prepared solely for the purpose of complying with the monthly reporting requirements of the Bankruptcy Court. The Monthly Operating Report was not audited or reviewed by independent accountants, was not prepared in accordance with generally accepted accounting principles in the United States, is in a format prescribed by applicable bankruptcy laws or rules and is subject to future adjustment and reconciliation. There can be no assurance that, from the perspective of an investor or potential investor in the Company’s securities, the Monthly Operating Report is complete. The Monthly Operating Report also contains information for periods which are shorter or otherwise different from those required in the Company’s reports pursuant to the Exchange Act, and such information might not be indicative of the Company’s financial condition or operating results for the period that would be reflected in the Company’s financial statements or in its reports pursuant to the Exchange Act. Results set forth in the Monthly Operating Report should not be viewed as indicative of future results.

 

Cautionary Note Regarding the Chapter 11 Case

 

The Company cautions that trading in the Company’s common stock during the pendency of the Chapter 11 Case is highly speculative and poses substantial risks. Trading prices for the Company’s common stock may bear little or no relationship to the actual recovery, if any, by the holders of the Company’s common stock in the Chapter 11 Case. The Company expects that holders of the Company’s common stock may experience a significant or complete loss on their investment, depending on the outcome of the Chapter 11 Case. Accordingly, the Company urges extreme caution with respect to existing and future investments in its common stock.

 

 

 

 

Cautionary Statements Regarding Forward-Looking Statements

 

This Current Report on Form 8-K contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. These forward-looking statements typically can be identified by use of terms such as “may,” “will,” “should,” “could,” “expect,” “intend,” “plan,” “anticipate,” “believe,” “estimate,” “predict,” “continue,” and similar words, although some forward-looking statements are expressed differently. All forward-looking statements are subject to the risks and uncertainties inherent in predicting the future. You should be aware that although the forward-looking statements included herein represent management’s current judgment and expectations, the Company’s actual results may differ materially from those projected, stated, or implied in these forward-looking statements as a result of many factors including, but not limited to, risks attendant to the bankruptcy process, including the Company’s ability to obtain court approval from the Bankruptcy Court with respect to motions or other requests made to the Bankruptcy Court throughout the course of Chapter 11; the effects of Chapter 11, including increased legal and other professional costs necessary to execute the Company’s restructuring process, on the Company’s liquidity (including the availability of operating capital during the pendency of Chapter 11); the effects of Chapter 11 on the interests of various constituents and financial stakeholders; the length of time that the Company will operate under Chapter 11 protection and the continued availability of operating capital during the pendency of Chapter 11; objections to the Company’s restructuring process or other pleadings filed that could protract Chapter 11; risks associated with the Company’s proposed restructuring plan; risks associated with third-party motions in Chapter 11; Bankruptcy Court rulings in the Chapter 11 process and the outcome of Chapter 11 in general; employee attrition and the Company’s ability to retain senior management and other key personnel due to the distractions and uncertainties; in addition to the other risks and uncertainties described in more detail in the Company’s filings with the U.S. Securities and Exchange Commission (the “SEC”). Furthermore, such forward-looking statements speak only as of the date of this Current Report on Form 8-K. Except as required by applicable law, the Company does not intend to update any of the forward-looking statements to conform these statements to actual results, later events or circumstances or to reflect the occurrence of unanticipated events.

 

Item 9.01Financial Statements and Exhibits.

 

(d) Exhibits

 

Exhibit Number Description
   
99.1Monthly Operating Report of Charles & Colvard, Ltd. for the period ended May 31, 2026 filed with the U.S. Bankruptcy Court for the Eastern District of North Carolina.
  
104Cover Page Interactive Data File (embedded within the Inline XBRL document)

 

 

 

 

SIGNATURE

 

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

 

  Charles & Colvard, Ltd.
     
July 17, 2026 By /s/ Clint J. Pete
    Clint J. Pete
    Chief Financial Officer

 

 

 

 

Exhibit 99.1

 

UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF NORTH CAROLINA Rev. 5/2026

 

RALEIGH DIVISION

 

IN RE:   CHAPTER 11
     
Charles & Colvard, Ltd.   CASE NO: 26-00969-5-DMW
     
DEBTOR   ¨ Check if this is an amended filing

 

MONTHLY REPORT OF CORPORATE DEBTOR IN POSSESSION/TRUSTEE

 

DATE PETITION WAS FILED: 3/2/2026  

 

REPORTING PERIOD COVERED: 5/1/2026 - 5/31/2026  

 

ATTORNEY FOR THE DEBTOR:

 

 
I declare under penalty of perjury that the information contained in this report is true and correct to the best of my knowledge and belief:
 
DEBTOR:
 
Officer Name & Title: Michael Levin, Board Chair   
     
Date:7/15/2026  
    
Signature:    
     

 

 
I have read the information in this report and the information contained herein is true and correct to the best of my knowledge and belief:
 
ATTORNEY FOR THE DEBTOR:
 
Printed Name: Rebecca Redwine Grow   Date: 7/15/2026  
     
Signature:    
     

 

Penalty for making a false statement or filing a false report: Fine of up to $500,000.00 or imprisonment for up to 5 years or both. 18 U.S.C. §§ 152 and 3571

 

 

 

 

PART A: BUSINESS OPERATIONS

 

I.Summary of Business Operations:

 

1.) Please summarize the Debtor’s business activities for the month:

 

The Debtor operated its business during the reporting period.

 

2.) Did the Debtor operate with a cash surplus or cash loss for the month? If the Debtor operated at a loss, please explain what affected profitability:

 

The Debtor operated with a cash loss for the reporting period.

 

3.) Did the Debtor have any significant receipts or disbursements this month that were unusual or do not reoccur every month? For example, receipts would include insurance claim proceeds, tax refunds and funds from sale proceeds. Disbursements would include annual or quarterly insurance premiums, tax payments, large repairs, etc.:

 

(a)       RECEIPTS –

 

None

 

(b)       DISBURSEMENTS –

 

None, other than a) normal premiums on D&O, Jewelers Block, Commercial Package and Workers Compensation policies and (b) normal Sales & Use tax payments.

 

 

 

 

II.Summary of Chapter 11 Activities:

 

1.) Were any transactions this month outside of the ordinary course of business? For example, did the Debtor sell any property, receive a loan from a third party or make any large purchases? If yes, please describe:

 

On March 25, 2026, the Court entered an Interim Order Allowing Debtor-In-Possession Financing with Van Lang Jewelry [DE# 56]. The Debtor recevived DIP loan proceeds from Van Lang Jewelry.

 

2.) What steps has the Debtor taken toward reorganization or liquidation?

 

On April 29, 2026, the Court entered an order approving private sale and bid procedures [DE# 86]. An auction to sell the Debtor's assets was held on June 22, 2026. AJS Creations was the winning bidder in the amount of $2.7M. Post auction, the Debtor is working with counsel for formulate its Chapter 11 Plan.

 

 

 

 

 

PART B: CERTIFICATIONS

 

1.)Is the Debtor current on all post-petition tax obligations? x Yes ¨ No
   
  If the Debtor checked no, please complete the chart below:

 

Name of Taxing Authority Amount Of Taxes Owed
   
   
   
   
   

 

2.)Has the Debtor filed all necessary tax forms (e.g., 1040, 1120 and 941), coming due since the petition date? x Yes ¨ No

 

If the Debtor checked no, please provide information regarding the tax forms that are currently unfiled:

 

3.)Is the Debtor current on all post-petition administrative expenses (excluding tax obligations)? x Yes ¨ No

 

If the Debtor checked no, please complete the chart below:

 

Name of Administrative Creditor Amount Owed
   
   
   
   
   
   

 

 

 

 

4.)Are the Debtor’s insurance policies in full force and effect? x Yes ¨ No

 

If the Debtor checked no, please detail which property owned by the Debtor is not insured:

 

5.)Has the Debtor closed all pre-petition bank accounts? x Yes ¨ No

 

If the Debtor checked no, please list the pre-petition bank accounts that are still open and whether the Debtor sought Court approval to keep the accounts open:

 

Name of Banking Institution Last 4 Digits
of Account
Court Approval
(Y/N)
All Prepetition Accounts (converted to DIP)   Y
     
     
     
     
     
     

 

6.)Did the Debtor pay any pre-petition unsecured debts this reporting period? ¨ Yes x No If the Debtor checked yes, please complete the chart below:

 

Name of Unsecured Creditor Amount Paid
   
   
   
   
   
   
   

 

 

 

 

7.)Did the Debtor deposit all sources of income into its DIP bank accounts this reporting period? x Yes ¨ No

 

If the Debtor checked no, please detail where the estate funds were deposited, or (if not deposited), how the funds were disbursed:

 

8.)Did the Debtor pay any professionals (e.g., attorney or accountant) without prior Court approval this reporting period? ¨ Yes x No

 

If the Debtor checked yes, please complete the chart below:

 

Name of Professional Amount Paid
   
   
   
   
   
   

 

9.)Did the Debtor sell or transfer any property outside of the ordinary course of business without prior Court approval during this reporting period? x Yes ¨ No

 

If the Debtor checked yes, please provide additional information regarding the property that was sold or transferred:

 

 

 

 

10.)Did any person or entity pay any expenses or costs on behalf of the Debtor during this reporting period? ¨ Yes x No

 

If the Debtor checked yes, please list all expenses paid on behalf of the Debtor, including the name of the person or entity who made the payments:

 

11.)Did the Debtor transfer any property to or for the benefit of an officer or insider of the Debtor, or a relative of an officer or insider of the Debtor during the reporting period (a transfer includes, but is not limited to, the payment of personal expenses, provision of non-court approved fringe benefits, purchase of items for a personal non-business purpose)? ¨ Yes x No

 

If the Debtor checked yes, please list all expenses or costs the Debtor paid on behalf of any officer or insider of the Debtor, or on behalf of a relative of an officer or insider of the Debtor:

 

 

 

 

PART C: SUMMARY OF CASH RECEIPTS AND DISBURSEMENTS

 

NATURE/TYPE OF ACCOUNT:  x Operating Account (Last 4 Digits: 0913 )
   ¨ Tax Account (Last 4 Digits:         )
   ¨ Payroll Account (Last 4 Digits:         )
   ¨ Cash Collateral Account     (Last 4 Digits:         )

 

      AMOUNT:
       
  1. CASH BALANCE FROM PREVIOUS MONTH'S REPORT: $  5,736.00
        
  2. TOTAL RECEIPTS/TRANSFERS/UNCLEARED: 61,667.00
    [On following page- EXHIBIT 1 - provide a description of the source and amount]   
        
  3. TOTAL DISBURSEMENTS/TRANSFERS/UNCLEARED: 38,829.00
    [On following page- EXHIBIT 2 -provide a description of the disbursements]   
        
  4. ENDING RECONCILED BALANCE: 28,573.00
        
  SUMMARY OF BANK ACCOUNT INFORMATION
        
  5. ENDING BANK BALANCE: $ 44,955.00
        
  6. PLUS UNCLEARED DEPOSITS 0.00
        
  7. LESS UNCLEARED CHECKS 16,382.00
        
  8. ENDING RECONCILED BALANCE: *$ 28,573.00

 

*If item #4 differs from Item #8, please explain:

 

 

 

 

EXHIBIT 1

 

DESCRIPTION/ITEMIZATION OF RECEIPTS (Last 4 Digits of Acct # 0913 )

 

RECEIPTS: AMOUNT:
   
Sales $
Rental Income $
Collection of post-petition accounts receivable $
Collection of pre-petition accounts receivable $

 

Borrowing by Debtor (list sources below):

 

(a)                                              

(b)                                              

(c)                                              

 

(list amounts below):

 

(a)                                              

(b)                                              

(c)                                              

 

Total = $ 0.00

Transfers from other accounts (list last 4 digits of account numbers below):

(a)  0996                                   

(b)                                              

(c)                                              

(list amounts below):

(a)  $ 21,635.00                       

(b)                                              

(c)                                              

Total = $ 21,635.00

Other forms of income/deposits (list sources below):

(a) 2307- Subsidary               

(b) 0075-Subsidary                

(c)                                              

(list amounts below):

(a) $ 32,933.00                        

(b) $ 7,099.00                          

(c)                                              

Total = $ 40,032.00

Less allowance for returns and discounts $

 

     *TOTAL =      $ 61,667.00

 

*Total equals item #2 (Total Cash Receipts) on Part C.

 

 

 

 

EXHIBIT 2

 

DESCRIPTION/ITEMIZATION OF DISBURSEMENTS (Last 4 Digits of Acct # 0913 )

 

DISBURSEMENTS: AMOUNT:
   
Payments to Secured Creditors $
Purchases of Inventory $
Net Payroll (excluding officer compensation) $
Officer Compensation $
Subcontractors and Contract Workers $ 15,330.00
Payroll Taxes $
Sales Tax $
Property Taxes $
Supplies and Materials $
Real Property Lease Payments $ 529.00
Vehicle & Equipment Lease Payments $
Utilities (Telephone, Electricity, Water, Other) $ 4,755.00
Travel and Entertainment $
Meal and Food Costs $
Transportation Costs (e.g., fuel, tolls, parking) $
Vehicle Maintenance and Repairs Costs $
Equipment Repair Costs $
Real Property Repairs and Maintenance Costs $ 2,242.00
Vehicle Insurance Premiums $
Life and Health Insurance Premiums $ 1,202.00
Real Property Insurance Premiums $ 411.00
Other Insurance Premiums $
Office Supplies $
Freight and Shipping Costs $
Advertising and Marketing $
Professional Fees (e.g., Attorney, Accountant) $ 11,300.00
Quarterly Fees $

Transfers to other accounts (list last 4 digits of account numbers below):

 

(a)                                              

(b)                                              

(c)                                              

(list amounts below):

 

(a)                                              

(b)                                              

(c)                                              

 

Total = $ 0.00

Other (PROVIDE ATTACHMENT) $ 3,060.00

 

 *TOTAL = $ 38,829.00

 

*Total equals item #3 (Total Cash Disbursements) on Part C.

 

 

 

 

SUMMARY OF CASH RECEIPTS
AND DISBURSEMENTS

 

NATURE/TYPE OF ACCOUNT:  x Operating Account (Last 4 Digits: 0996 )
   ¨ Tax Account (Last 4 Digits:         )
   ¨ Payroll Account (Last 4 Digits:         )
   ¨ Cash Collateral Account     (Last 4 Digits:         )

 

      AMOUNT:
       
  1. CASH BALANCE FROM PREVIOUS MONTH'S REPORT: $  0.00
        
  2. TOTAL RECEIPTS/TRANSFERS/UNCLEARED: 22,364.00
    [On following page- EXHIBIT 1 - provide a description of the source and amount]   
        
  3. TOTAL DISBURSEMENTS/TRANSFERS/UNCLEARED: 22,364.00
    [On following page- EXHIBIT 2 -provide a description of the disbursements]   
        
  4. ENDING RECONCILED BALANCE: 0.00
        
  SUMMARY OF BANK ACCOUNT INFORMATION
        
  5. ENDING BANK BALANCE: $ 0.00
        
  6. PLUS UNCLEARED DEPOSITS 0.00
        
  7. LESS UNCLEARED CHECKS 0.00
        
  8. ENDING RECONCILED BALANCE: *$ 0.00

 

*If item #4 differs from Item #8, please explain:

 

 

 

 

EXHIBIT 1

 

DESCRIPTION/ITEMIZATION OF RECEIPTS (Last 4 Digits of Acct # 0996 )

 

RECEIPTS: AMOUNT:
   
Sales $ 22,364.00
Rental Income $
Collection of post-petition accounts receivable $
Collection of pre-petition accounts receivable $

 

Borrowing by Debtor (list sources below):

 

(a)                                              

(b)                                              

(c)                                              

 

(list amounts below):

 

(a)                                              

(b)                                              

(c)                                              

 

Total = $ 0.00

Transfers from other accounts (list last 4 digits of account numbers below):

(a)                                              

(b)                                              

(c)                                              

(list amounts below):

(a)                                              

(b)                                              

(c)                                              

Total = $ 0.00

Other forms of income/deposits (list sources below):

(a)                                              

(b)                                              

(c)                                              

(list amounts below):

(a)                                              

(b)                                              

(c)                                              

Total = $ 0.00

Less allowance for returns and discounts $

 

     *TOTAL =      $ 22,364.00

 

*Total equals item #2 (Total Cash Receipts) on Part C.

 

 

 

 

EXHIBIT 2

 

DESCRIPTION/ITEMIZATION OF DISBURSEMENTS (Last 4 Digits of Acct # 0996 )

 

DISBURSEMENTS: AMOUNT:
   
Payments to Secured Creditors $
Purchases of Inventory $
Net Payroll (excluding officer compensation) $
Officer Compensation $
Subcontractors and Contract Workers $
Payroll Taxes $
Sales Tax $
Property Taxes $
Supplies and Materials $
Real Property Lease Payments $
Vehicle & Equipment Lease Payments $
Utilities (Telephone, Electricity, Water, Other) $
Travel and Entertainment $
Meal and Food Costs $
Transportation Costs (e.g., fuel, tolls, parking) $
Vehicle Maintenance and Repairs Costs $
Equipment Repair Costs $
Real Property Repairs and Maintenance Costs $
Vehicle Insurance Premiums $
Life and Health Insurance Premiums $
Real Property Insurance Premiums $
Other Insurance Premiums $
Office Supplies $
Freight and Shipping Costs $
Advertising and Marketing $
Professional Fees (e.g., Attorney, Accountant) $
Quarterly Fees $

Transfers to other accounts (list last 4 digits of account numbers below):

 

(a)  0913                                    

(b)                                              

(c)                                              

(list amounts below):

 

(a)  $ 21,635.00                         

(b)                                              

(c)                                              

 

Total = $ 21,635.00

Other (PROVIDE ATTACHMENT) $ 729.00

 

 *TOTAL = $ 22,364.00

 

*Total equals item #3 (Total Cash Disbursements) on Part C.

 

 

 

 

SUMMARY OF CASH RECEIPTS
AND DISBURSEMENTS

 

NATURE/TYPE OF ACCOUNT:  x Operating Account (Last 4 Digits: AELS )
   ¨ Tax Account (Last 4 Digits:         )
   ¨ Payroll Account (Last 4 Digits:         )
   ¨ Cash Collateral Account     (Last 4 Digits:         )

 

      AMOUNT:
       
  1. CASH BALANCE FROM PREVIOUS MONTH'S REPORT: $  24,621.00
        
  2. TOTAL RECEIPTS/TRANSFERS/UNCLEARED: 62,197.00
    [On following page- EXHIBIT 1 - provide a description of the source and amount]   
        
  3. TOTAL DISBURSEMENTS/TRANSFERS/UNCLEARED: 50,066.00
    [On following page- EXHIBIT 2 -provide a description of the disbursements]   
        
  4. ENDING RECONCILED BALANCE: 36,751.00
        
  SUMMARY OF BANK ACCOUNT INFORMATION
        
  5. ENDING BANK BALANCE: $ 36,751.00
        
  6. PLUS UNCLEARED DEPOSITS 0.00
        
  7. LESS UNCLEARED CHECKS 0.00
        
  8. ENDING RECONCILED BALANCE: *$ 36,751.00

 

*If item #4 differs from Item #8, please explain:

 

 

 

 

EXHIBIT 1

 

DESCRIPTION/ITEMIZATION OF RECEIPTS (Last 4 Digits of Acct # AEL )

 

RECEIPTS: AMOUNT:
   
Sales $ 62,197.00
Rental Income $
Collection of post-petition accounts receivable $
Collection of pre-petition accounts receivable $

 

Borrowing by Debtor (list sources below):

 

(a)                                              

(b)                                              

(c)                                              

 

(list amounts below):

 

(a)                                              

(b)                                              

(c)                                              

 

Total = $ 0.00

Transfers from other accounts (list last 4 digits of account numbers below):

(a)                                              

(b)                                              

(c)                                              

(list amounts below):

(a)                                              

(b)                                              

(c)                                              

Total = $ 0.00

Other forms of income/deposits (list sources below):

(a)                                              

(b)                                              

(c)                                              

(list amounts below):

(a)                                              

(b)                                              

(c)                                              

Total = $ 0.00

Less allowance for returns and discounts $

 

     *TOTAL =      $ 62,197.00

 

*Total equals item #2 (Total Cash Receipts) on Part C.

 

 

 

 

EXHIBIT 2

 

DESCRIPTION/ITEMIZATION OF DISBURSEMENTS (Last 4 Digits of Acct # AEL )

 

DISBURSEMENTS: AMOUNT:
   
Payments to Secured Creditors $
Purchases of Inventory $
Net Payroll (excluding officer compensation) $
Officer Compensation $
Subcontractors and Contract Workers $
Payroll Taxes $
Sales Tax $
Property Taxes $
Supplies and Materials $
Real Property Lease Payments $
Vehicle & Equipment Lease Payments $
Utilities (Telephone, Electricity, Water, Other) $
Travel and Entertainment $
Meal and Food Costs $
Transportation Costs (e.g., fuel, tolls, parking) $
Vehicle Maintenance and Repairs Costs $
Equipment Repair Costs $
Real Property Repairs and Maintenance Costs $
Vehicle Insurance Premiums $
Life and Health Insurance Premiums $
Real Property Insurance Premiums $
Other Insurance Premiums $
Office Supplies $
Freight and Shipping Costs $
Advertising and Marketing $ 10,602.00
Professional Fees (e.g., Attorney, Accountant) $
Quarterly Fees $

Transfers to other accounts (list last 4 digits of account numbers below):

 

(a)  0075                                    

(b)                                              

(c)                                              

(list amounts below):

 

(a)  $ 36,607.00                       

(b)                                              

(c)                                              

 

Total = $ 36,607.00

Other (PROVIDE ATTACHMENT) $ 2,857.00

 

 *TOTAL = $ 50,066.00

 

*Total equals item #3 (Total Cash Disbursements) on Part C.

 

 

 

 

SUMMARY OF CASH RECEIPTS
AND DISBURSEMENTS

 

NATURE/TYPE OF ACCOUNT:  x Operating Account (Last 4 Digits: UDY )
   ¨ Tax Account (Last 4 Digits:         )
   ¨ Payroll Account (Last 4 Digits:         )
   ¨ Cash Collateral Account     (Last 4 Digits:         )

 

      AMOUNT:
       
  1. CASH BALANCE FROM PREVIOUS MONTH'S REPORT: $  5,000.00
        
  2. TOTAL RECEIPTS/TRANSFERS/UNCLEARED: 0.00
    [On following page- EXHIBIT 1 - provide a description of the source and amount]   
        
  3. TOTAL DISBURSEMENTS/TRANSFERS/UNCLEARED: 0.00
    [On following page- EXHIBIT 2 -provide a description of the disbursements]   
        
  4. ENDING RECONCILED BALANCE: 5,000.00
        
  SUMMARY OF BANK ACCOUNT INFORMATION
        
  5. ENDING BANK BALANCE: $ 5,000.00
        
  6. PLUS UNCLEARED DEPOSITS 0.00
        
  7. LESS UNCLEARED CHECKS 0.00
        
  8. ENDING RECONCILED BALANCE: *$ 5,000.00

 

*If item #4 differs from Item #8, please explain:

 

 

 

 

EXHIBIT 1

 

DESCRIPTION/ITEMIZATION OF RECEIPTS (Last 4 Digits of Acct # UDY )

 

RECEIPTS: AMOUNT:
   
Sales $
Rental Income $
Collection of post-petition accounts receivable $
Collection of pre-petition accounts receivable $

 

Borrowing by Debtor (list sources below):

 

(a)                                              

(b)                                              

(c)                                              

 

(list amounts below):

 

(a)                                              

(b)                                              

(c)                                              

 

Total = $ 0.00

Transfers from other accounts (list last 4 digits of account numbers below):

(a)                                              

(b)                                              

(c)                                              

(list amounts below):

(a)                                              

(b)                                              

(c)                                              

Total = $ 0.00

Other forms of income/deposits (list sources below):

(a)                                              

(b)                                              

(c)                                              

(list amounts below):

(a)                                              

(b)                                              

(c)                                              

Total = $ 0.00

Less allowance for returns and discounts $

 

     *TOTAL =      $ 0.00

 

*Total equals item #2 (Total Cash Receipts) on Part C.

 

 

 

 

EXHIBIT 2

 

DESCRIPTION/ITEMIZATION OF DISBURSEMENTS (Last 4 Digits of Acct # UDY )

 

DISBURSEMENTS: AMOUNT:
   
Payments to Secured Creditors $
Purchases of Inventory $
Net Payroll (excluding officer compensation) $
Officer Compensation $
Subcontractors and Contract Workers $
Payroll Taxes $
Sales Tax $
Property Taxes $
Supplies and Materials $
Real Property Lease Payments $
Vehicle & Equipment Lease Payments $
Utilities (Telephone, Electricity, Water, Other) $
Travel and Entertainment $
Meal and Food Costs $
Transportation Costs (e.g., fuel, tolls, parking) $
Vehicle Maintenance and Repairs Costs $
Equipment Repair Costs $
Real Property Repairs and Maintenance Costs $
Vehicle Insurance Premiums $
Life and Health Insurance Premiums $
Real Property Insurance Premiums $
Other Insurance Premiums $
Office Supplies $
Freight and Shipping Costs $
Advertising and Marketing $
Professional Fees (e.g., Attorney, Accountant) $
Quarterly Fees $

Transfers to other accounts (list last 4 digits of account numbers below):

 

(a)                                              

(b)                                              

(c)                                              

(list amounts below):

 

(a)                                              

(b)                                              

(c)                                              

 

Total = $ 0.00

Other (PROVIDE ATTACHMENT) $

 

 *TOTAL = $ 0.00

 

*Total equals item #3 (Total Cash Disbursements) on Part C.

 

 

 

 

SUMMARY OF CASH RECEIPTS
AND DISBURSEMENTS

 

NATURE/TYPE OF ACCOUNT:  x Operating Account (Last 4 Digits: 2156 )
   ¨ Tax Account (Last 4 Digits:         )
   ¨ Payroll Account (Last 4 Digits:         )
   ¨ Cash Collateral Account     (Last 4 Digits:         )

 

      AMOUNT:
       
  1. CASH BALANCE FROM PREVIOUS MONTH'S REPORT: $  7,079.00
        
  2. TOTAL RECEIPTS/TRANSFERS/UNCLEARED: 579,691.00
    [On following page- EXHIBIT 1 - provide a description of the source and amount]   
        
  3. TOTAL DISBURSEMENTS/TRANSFERS/UNCLEARED: 578,982.00
    [On following page- EXHIBIT 2 -provide a description of the disbursements]   
        
  4. ENDING RECONCILED BALANCE: 7,788.00
        
  SUMMARY OF BANK ACCOUNT INFORMATION
        
  5. ENDING BANK BALANCE: $ 7,788.00
        
  6. PLUS UNCLEARED DEPOSITS 0.00
        
  7. LESS UNCLEARED CHECKS 0.00
        
  8. ENDING RECONCILED BALANCE: *$ 7,788.00

 

*If item #4 differs from Item #8, please explain:

 

 

 

 

EXHIBIT 1

 

DESCRIPTION/ITEMIZATION OF RECEIPTS (Last 4 Digits of Acct # 2156 )

 

RECEIPTS: AMOUNT:
   
Sales $ 5,459.00
Rental Income $
Collection of post-petition accounts receivable $
Collection of pre-petition accounts receivable $

 

Borrowing by Debtor (list sources below):

 

(a)                                              

(b)                                              

(c)                                              

 

(list amounts below):

 

(a)                                              

(b)                                              

(c)                                              

 

Total = $ 0.00

Transfers from other accounts (list last 4 digits of account numbers below):

(a)  2180                                   

(b)                                              

(c)                                              

(list amounts below):

(a)  $ 273,000.00                       

(b)                                              

(c)                                              

Total = $ 273,000.00

Other forms of income/deposits (list sources below):

(a) Employee Insurance        

(b) 2214-Subsidary                

(c)                                              

(list amounts below):

(a) $ 1,411.00                         

(b) $ 299,821.00                     

(c)                                              

Total = $ 301,232.00

Less allowance for returns and discounts $

 

     *TOTAL =      $ 579,691.00

 

*Total equals item #2 (Total Cash Receipts) on Part C.

 

 

 

 

EXHIBIT 2

 

DESCRIPTION/ITEMIZATION OF DISBURSEMENTS (Last 4 Digits of Acct # 2156 )

 

DISBURSEMENTS: AMOUNT:
   
Payments to Secured Creditors $
Purchases of Inventory $ 149,549.00
Net Payroll (excluding officer compensation) $ 92,068.00
Officer Compensation $ 24,040.00
Subcontractors and Contract Workers $ 34,745.00
Payroll Taxes $
Sales Tax $ 23,833.00
Property Taxes $
Supplies and Materials $
Real Property Lease Payments $ 2,180.00
Vehicle & Equipment Lease Payments $
Utilities (Telephone, Electricity, Water, Other) $ 5,076.00
Travel and Entertainment $ 1,242.00
Meal and Food Costs $
Transportation Costs (e.g., fuel, tolls, parking) $
Vehicle Maintenance and Repairs Costs $
Equipment Repair Costs $
Real Property Repairs and Maintenance Costs $
Vehicle Insurance Premiums $
Life and Health Insurance Premiums $ 17,571.00
Real Property Insurance Premiums $
Other Insurance Premiums $ 42,404.00
Office Supplies $
Freight and Shipping Costs $ 31,650.00
Advertising and Marketing $ 85,000.00
Professional Fees (e.g., Attorney, Accountant) $ 41,057.00
Quarterly Fees $ 3,003.00

Transfers to other accounts (list last 4 digits of account numbers below):

 

(a)  7723                                   

(b)                                              

(c)                                              

(list amounts below):

 

(a)  $ 20,000.00                       

(b)                                              

(c)                                              

 

Total = $ 20,000.00

Other (PROVIDE ATTACHMENT) $ 5,564.00

 

 *TOTAL = $ 578,982.00

 

*Total equals item #3 (Total Cash Disbursements) on Part C.

 

 

 

 

SUMMARY OF CASH RECEIPTS
AND DISBURSEMENTS

 

NATURE/TYPE OF ACCOUNT:  x Operating Account (Last 4 Digits: 2180 )
   ¨ Tax Account (Last 4 Digits:         )
   ¨ Payroll Account (Last 4 Digits:         )
   ¨ Cash Collateral Account     (Last 4 Digits:         )

 

      AMOUNT:
       
  1. CASH BALANCE FROM PREVIOUS MONTH'S REPORT: $  125,874.00
        
  2. TOTAL RECEIPTS/TRANSFERS/UNCLEARED: 326,104.00
    [On following page- EXHIBIT 1 - provide a description of the source and amount]   
        
  3. TOTAL DISBURSEMENTS/TRANSFERS/UNCLEARED: 273,055.00
    [On following page- EXHIBIT 2 -provide a description of the disbursements]   
        
  4. ENDING RECONCILED BALANCE: 178,922.00
        
  SUMMARY OF BANK ACCOUNT INFORMATION
        
  5. ENDING BANK BALANCE: $ 178,922.00
        
  6. PLUS UNCLEARED DEPOSITS 0.00
        
  7. LESS UNCLEARED CHECKS 0.00
        
  8. ENDING RECONCILED BALANCE: *$ 178,922.00

 

*If item #4 differs from Item #8, please explain:

 

 

 

 

EXHIBIT 1

 

DESCRIPTION/ITEMIZATION OF RECEIPTS (Last 4 Digits of Acct # 2180 )

 

RECEIPTS: AMOUNT:
   
Sales $ 120,261.00
Rental Income $
Collection of post-petition accounts receivable $
Collection of pre-petition accounts receivable $

 

Borrowing by Debtor (list sources below):

 

(a)  Vang Lang Jewlery         

(b)                                              

(c)                                              

 

(list amounts below):

 

(a)  $ 205,843.00                    

(b)                                              

(c)                                              

 

Total = $ 205,843.00

Transfers from other accounts (list last 4 digits of account numbers below):

(a)                                              

(b)                                              

(c)                                              

(list amounts below):

(a)                                              

(b)                                              

(c)                                              

Total = $ 0.00

Other forms of income/deposits (list sources below):

(a)                                              

(b)                                              

(c)                                              

(list amounts below):

(a)                                              

(b)                                              

(c)                                              

Total = $ 0.00

Less allowance for returns and discounts $

 

     *TOTAL =      $ 326,104.00

 

*Total equals item #2 (Total Cash Receipts) on Part C.

 

 

 

 

EXHIBIT 2

 

DESCRIPTION/ITEMIZATION OF DISBURSEMENTS (Last 4 Digits of Acct # 2180 )

 

DISBURSEMENTS: AMOUNT:
   
Payments to Secured Creditors $
Purchases of Inventory $
Net Payroll (excluding officer compensation) $
Officer Compensation $
Subcontractors and Contract Workers $
Payroll Taxes $
Sales Tax $
Property Taxes $
Supplies and Materials $
Real Property Lease Payments $
Vehicle & Equipment Lease Payments $
Utilities (Telephone, Electricity, Water, Other) $
Travel and Entertainment $
Meal and Food Costs $
Transportation Costs (e.g., fuel, tolls, parking) $
Vehicle Maintenance and Repairs Costs $
Equipment Repair Costs $
Real Property Repairs and Maintenance Costs $
Vehicle Insurance Premiums $
Life and Health Insurance Premiums $
Real Property Insurance Premiums $
Other Insurance Premiums $
Office Supplies $
Freight and Shipping Costs $
Advertising and Marketing $
Professional Fees (e.g., Attorney, Accountant) $
Quarterly Fees $

Transfers to other accounts (list last 4 digits of account numbers below):

 

(a)  2156                                    

(b)                                              

(c)                                              

(list amounts below):

 

(a)  $ 273,000.00                     

(b)                                              

(c)                                              

 

Total = $ 273,000.00

Other (PROVIDE ATTACHMENT) $ 55.00

 

 *TOTAL = $ 273,055.00

 

*Total equals item #3 (Total Cash Disbursements) on Part C.

 

 

 

 

SUMMARY OF CASH RECEIPTS
AND DISBURSEMENTS

 

NATURE/TYPE OF ACCOUNT:  x Operating Account (Last 4 Digits: 7223 )
   ¨ Tax Account (Last 4 Digits:         )
   ¨ Payroll Account (Last 4 Digits:         )
   ¨ Cash Collateral Account     (Last 4 Digits:         )

 

      AMOUNT:
       
  1. CASH BALANCE FROM PREVIOUS MONTH'S REPORT: $  7,024.00
        
  2. TOTAL RECEIPTS/TRANSFERS/UNCLEARED: 20,000.00
    [On following page- EXHIBIT 1 - provide a description of the source and amount]   
        
  3. TOTAL DISBURSEMENTS/TRANSFERS/UNCLEARED: 18,966.00
    [On following page- EXHIBIT 2 -provide a description of the disbursements]   
        
  4. ENDING RECONCILED BALANCE: 8,058.00
        
  SUMMARY OF BANK ACCOUNT INFORMATION
        
  5. ENDING BANK BALANCE: $ 8,058.00
        
  6. PLUS UNCLEARED DEPOSITS 0.00
        
  7. LESS UNCLEARED CHECKS 0.00
        
  8. ENDING RECONCILED BALANCE: *$ 8,058.00

 

*If item #4 differs from Item #8, please explain:

 

 

 

 

EXHIBIT 1

 

DESCRIPTION/ITEMIZATION OF RECEIPTS (Last 4 Digits of Acct # 7223 )

 

RECEIPTS: AMOUNT:
   
Sales $
Rental Income $
Collection of post-petition accounts receivable $
Collection of pre-petition accounts receivable $

 

Borrowing by Debtor (list sources below):

 

(a)                                              

(b)                                              

(c)                                              

 

(list amounts below):

 

(a)                                              

(b)                                              

(c)                                              

 

Total = $ 0.00

Transfers from other accounts (list last 4 digits of account numbers below):

(a)  2156                                   

(b)                                              

(c)                                              

(list amounts below):

(a)  $ 20,000.00                       

(b)                                              

(c)                                              

Total = $ 20,000.00

Other forms of income/deposits (list sources below):

(a)                                              

(b)                                              

(c)                                              

(list amounts below):

(a)                                              

(b)                                              

(c)                                              

Total = $ 0.00

Less allowance for returns and discounts $

 

     *TOTAL =      $ 20,000.00

 

*Total equals item #2 (Total Cash Receipts) on Part C.

 

 

 

 

EXHIBIT 2

 

DESCRIPTION/ITEMIZATION OF DISBURSEMENTS (Last 4 Digits of Acct # 7223 )

 

DISBURSEMENTS: AMOUNT:
   
Payments to Secured Creditors $
Purchases of Inventory $
Net Payroll (excluding officer compensation) $
Officer Compensation $
Subcontractors and Contract Workers $
Payroll Taxes $
Sales Tax $
Property Taxes $
Supplies and Materials $ 253.00
Real Property Lease Payments $
Vehicle & Equipment Lease Payments $
Utilities (Telephone, Electricity, Water, Other) $ 43.00
Travel and Entertainment $
Meal and Food Costs $
Transportation Costs (e.g., fuel, tolls, parking) $
Vehicle Maintenance and Repairs Costs $
Equipment Repair Costs $
Real Property Repairs and Maintenance Costs $
Vehicle Insurance Premiums $
Life and Health Insurance Premiums $
Real Property Insurance Premiums $
Other Insurance Premiums $
Office Supplies $
Freight and Shipping Costs $ 4,145.00
Advertising and Marketing $ 10,555.00
Professional Fees (e.g., Attorney, Accountant) $
Quarterly Fees $

Transfers to other accounts (list last 4 digits of account numbers below):

 

(a)                                              

(b)                                              

(c)                                              

(list amounts below):

 

(a)                                              

(b)                                              

(c)                                              

 

Total = $ 0.00

Other (PROVIDE ATTACHMENT) $ 3,970.00

 

 *TOTAL = $ 18,966.00

 

*Total equals item #3 (Total Cash Disbursements) on Part C.

 

 

 

 

SUMMARY OF CASH RECEIPTS
AND DISBURSEMENTS

 

NATURE/TYPE OF ACCOUNT:  x Operating Account (Last 4 Digits: 1963 )
   ¨ Tax Account (Last 4 Digits:         )
   ¨ Payroll Account (Last 4 Digits:         )
   ¨ Cash Collateral Account     (Last 4 Digits:         )

 

      AMOUNT:
       
  1. CASH BALANCE FROM PREVIOUS MONTH'S REPORT: $  0.00
        
  2. TOTAL RECEIPTS/TRANSFERS/UNCLEARED: 0.00
    [On following page- EXHIBIT 1 - provide a description of the source and amount]   
        
  3. TOTAL DISBURSEMENTS/TRANSFERS/UNCLEARED: 0.00
    [On following page- EXHIBIT 2 -provide a description of the disbursements]   
        
  4. ENDING RECONCILED BALANCE: 0.00
        
  SUMMARY OF BANK ACCOUNT INFORMATION
        
  5. ENDING BANK BALANCE: $ 0.00
        
  6. PLUS UNCLEARED DEPOSITS 0.00
        
  7. LESS UNCLEARED CHECKS 0.00
        
  8. ENDING RECONCILED BALANCE: *$ 0.00

 

*If item #4 differs from Item #8, please explain:

 

 

 

 

EXHIBIT 1

 

DESCRIPTION/ITEMIZATION OF RECEIPTS (Last 4 Digits of Acct # 1963 )

 

RECEIPTS: AMOUNT:
   
Sales $
Rental Income $
Collection of post-petition accounts receivable $
Collection of pre-petition accounts receivable $

 

Borrowing by Debtor (list sources below):

 

(a)                                              

(b)                                              

(c)                                              

 

(list amounts below):

 

(a)                                              

(b)                                              

(c)                                              

 

Total = $ 0.00

Transfers from other accounts (list last 4 digits of account numbers below):

(a)                                              

(b)                                              

(c)                                              

(list amounts below):

(a)                                              

(b)                                              

(c)                                              

Total = $ 0.00

Other forms of income/deposits (list sources below):

(a)                                              

(b)                                              

(c)                                              

(list amounts below):

(a)                                              

(b)                                              

(c)                                              

Total = $ 0.00

Less allowance for returns and discounts $

 

     *TOTAL =      $ 0.00

 

*Total equals item #2 (Total Cash Receipts) on Part C.

 

 

 

 

EXHIBIT 2

 

DESCRIPTION/ITEMIZATION OF DISBURSEMENTS (Last 4 Digits of Acct # 1963 )

 

DISBURSEMENTS: AMOUNT:
   
Payments to Secured Creditors $
Purchases of Inventory $
Net Payroll (excluding officer compensation) $
Officer Compensation $
Subcontractors and Contract Workers $
Payroll Taxes $
Sales Tax $
Property Taxes $
Supplies and Materials $
Real Property Lease Payments $
Vehicle & Equipment Lease Payments $
Utilities (Telephone, Electricity, Water, Other) $
Travel and Entertainment $
Meal and Food Costs $
Transportation Costs (e.g., fuel, tolls, parking) $
Vehicle Maintenance and Repairs Costs $
Equipment Repair Costs $
Real Property Repairs and Maintenance Costs $
Vehicle Insurance Premiums $
Life and Health Insurance Premiums $
Real Property Insurance Premiums $
Other Insurance Premiums $
Office Supplies $
Freight and Shipping Costs $
Advertising and Marketing $
Professional Fees (e.g., Attorney, Accountant) $
Quarterly Fees $

Transfers to other accounts (list last 4 digits of account numbers below):

 

(a)                                              

(b)                                              

(c)                                              

(list amounts below):

 

(a)                                              

(b)                                              

(c)                                              

 

Total = $ 0.00

Other (PROVIDE ATTACHMENT) $

 

 *TOTAL = $ 0.00

 

*Total equals item #3 (Total Cash Disbursements) on Part C.

 

 

 

 

SUMMARY OF CASH RECEIPTS
AND DISBURSEMENTS

 

NATURE/TYPE OF ACCOUNT:  x Operating Account (Last 4 Digits: 0561 )
   ¨ Tax Account (Last 4 Digits:         )
   ¨ Payroll Account (Last 4 Digits:         )
   ¨ Cash Collateral Account     (Last 4 Digits:         )

 

      AMOUNT:
       
  1. CASH BALANCE FROM PREVIOUS MONTH'S REPORT: $  0.00
        
  2. TOTAL RECEIPTS/TRANSFERS/UNCLEARED: 0.00
    [On following page- EXHIBIT 1 - provide a description of the source and amount]   
        
  3. TOTAL DISBURSEMENTS/TRANSFERS/UNCLEARED: 0.00
    [On following page- EXHIBIT 2 -provide a description of the disbursements]   
        
  4. ENDING RECONCILED BALANCE: 0.00
        
  SUMMARY OF BANK ACCOUNT INFORMATION
        
  5. ENDING BANK BALANCE: $ 0.00
        
  6. PLUS UNCLEARED DEPOSITS 0.00
        
  7. LESS UNCLEARED CHECKS 0.00
        
  8. ENDING RECONCILED BALANCE: *$ 0.00

 

*If item #4 differs from Item #8, please explain:

 

 

 

 

EXHIBIT 1

 

DESCRIPTION/ITEMIZATION OF RECEIPTS (Last 4 Digits of Acct # 0561 )

 

RECEIPTS: AMOUNT:
   
Sales $
Rental Income $
Collection of post-petition accounts receivable $
Collection of pre-petition accounts receivable $

 

Borrowing by Debtor (list sources below):

 

(a)                                              

(b)                                              

(c)                                              

 

(list amounts below):

 

(a)                                              

(b)                                              

(c)                                              

 

Total = $ 0.00

Transfers from other accounts (list last 4 digits of account numbers below):

(a)                                              

(b)                                              

(c)                                              

(list amounts below):

(a)                                              

(b)                                              

(c)                                              

Total = $ 0.00

Other forms of income/deposits (list sources below):

(a)                                              

(b)                                              

(c)                                              

(list amounts below):

(a)                                              

(b)                                              

(c)                                              

Total = $ 0.00

Less allowance for returns and discounts $

 

     *TOTAL =      $ 0.00

 

*Total equals item #2 (Total Cash Receipts) on Part C.

 

 

 

 

EXHIBIT 2

 

DESCRIPTION/ITEMIZATION OF DISBURSEMENTS (Last 4 Digits of Acct # 0561 )

 

DISBURSEMENTS: AMOUNT:
   
Payments to Secured Creditors $
Purchases of Inventory $
Net Payroll (excluding officer compensation) $
Officer Compensation $
Subcontractors and Contract Workers $
Payroll Taxes $
Sales Tax $
Property Taxes $
Supplies and Materials $
Real Property Lease Payments $
Vehicle & Equipment Lease Payments $
Utilities (Telephone, Electricity, Water, Other) $
Travel and Entertainment $
Meal and Food Costs $
Transportation Costs (e.g., fuel, tolls, parking) $
Vehicle Maintenance and Repairs Costs $
Equipment Repair Costs $
Real Property Repairs and Maintenance Costs $
Vehicle Insurance Premiums $
Life and Health Insurance Premiums $
Real Property Insurance Premiums $
Other Insurance Premiums $
Office Supplies $
Freight and Shipping Costs $
Advertising and Marketing $
Professional Fees (e.g., Attorney, Accountant) $
Quarterly Fees $

Transfers to other accounts (list last 4 digits of account numbers below):

 

(a)                                              

(b)                                              

(c)                                              

(list amounts below):

 

(a)                                              

(b)                                              

(c)                                              

 

Total = $ 0.00

Other (PROVIDE ATTACHMENT) $

 

 *TOTAL = $ 0.00

 

*Total equals item #3 (Total Cash Disbursements) on Part C.

 

 

 

 

PART D: SUMMARY OF ACCOUNT RECEIVABLES

 

    AMOUNT:
       
  1. Beginning Balance $  274,684.00                     
       
  2. Sales on Account $  220,493.00                     
       
  3. Collections on Account $  210,281.00                     
       
 

4.

Ending Balance

[Item #1 plus #2 minus #3]

$  284,895.00                     

 

STATUS OF COLLECTIONS:

 

  AMOUNT:
   
Current to 30 days $ 94,182.00                     
   
31 to 60 days $  77,498.00                     
   
61 to 90 days $ 63,436.00                     
   
91 to 120 days $  4,794.00                     
   
121 days and older $  44,984.00                     
   
TOTAL: $  284,895.00                     

 

 

 

 

PART E: SUMMARY OF ACCOUNTS PAYABLE

 

[EXCLUDING PRE-PETITION ACCOUNTS PAYABLE]

 

  AMOUNT:
   
Current to 30 days $ 185,707.00                  
   
31 to 60 days $ 80,464.00                     
   
61 to 90 days $ 83,246.00                     
   
91 to 120 days $                                        
   
121 days and older $                                        
   
TOTAL: $  349,417.00                  

 

If there are payables outstanding greater than 60 days, please provide an explanation:

 

Payables greater than 60 days mainly related to lease of corporate office with SBP Office Owner LP/Trinity Partners.

 

 

 

 

PART F: STATUS OF PAYMENTS TO SECURED CREDITORS

 

Instructions: List all secured creditors and collateral descriptions, regardless if payments are made

 

¨ Check if this form is not applicable to the Debtor

 

Creditor Name: Wolfspeed, Inc.
Description of Collateral: All assets, except precious metals
Amount Paid this Month: $ 0.00
Payment Pursuant to Bankruptcy Court Order?  
 
Creditor Name: Essential Lab Grown Diamonds, Inc.
Description of Collateral: Loose lab-grown diamonds
Amount Paid this Month: $ 0.00
Payment Pursuant to Bankruptcy Court Order?  
 
Creditor Name: Vang Lang Jewelry
Description of Collateral: All assets
Amount Paid this Month: $ 0.00
Payment Pursuant to Bankruptcy Court Order? No
 
Creditor Name:  
Description of Collateral:  
Amount Paid this Month:  
Payment Pursuant to Bankruptcy Court Order?  

 

 

 

 

PART G: STATUS OF PAYMENTS TO LESSORS

 

Instructions: List all lessors and description of leased property, regardless if payments are made

 

¨ Check if this form is not applicable to the Debtor

 

Lessor Name: SBP Office Owner, LP
Description of Leased Property: 170 Southport Dr, Morrisville
Amount Paid this Month: $ 0.00
Is Lease Current? No
 
Lessor Name:  
Description of Leased Property:  
Amount Paid this Month:  
Is Lease Current?  
 
Lessor Name:  
Description of Leased Property:  
Amount Paid this Month:  
Is Lease Current?  
 
Lessor Name:  
Description of Leased Property:  
Amount Paid this Month:  
Is Lease Current?  

 

 

 

 

PART H: SUMMARY OF OFFICER/OWNER COMPENSATION, PROPERTY SALES AND PROFESSIONAL FEE PAYMENTS

 

1.)REPORT ALL COMPENSATION PAID TO ANY OFFICER OR OWNER THIS MONTH:

 

¨ Check if no officer compensation was paid this month

 

Name of Officer/Owner of the Debtor Monthly Compensation
Authorized by the Court
Compensation
Received this Month
Michael Levin $ 18,000.00 $ 7,500.00
Clint Pete $ 18,652.34 $ 16,540.33
     
     

 

2.)PROPERTY SALE REPORT:

 

x Check if the Debtor did not sell any property this month

 

Description of Property Sold Date Property
Sold
Gross Sale
Proceeds
Net Sale Proceeds
Paid to Debtor
       
       
       
       

 

3.)REPORT OF ALL PAYMENTS MADE TO PROFESSIONALS THIS MONTH:

 

¨ Check if the Debtor did not pay any professionals this month

 

 

Name of Professional

Date
Compensation
Approved
Compensation
Authorized by the
Court
Compensation
Received this
Month
Hendren, Redwine & Malone 6/3/2026 $ 109,984.21 $ 109,984.21
       
       
       

 

 

 

 

PART I: CHAPTER 11 QUARTERLY FEES

 

DISBURSEMENTS INCLUDE: Sum total of all disbursements from all of the Debtor’s bank accounts – and – payments made on behalf of the Debtor. Disbursements do not include transfers between the Debtor’s accounts. Quarterly fees are not prorated.

 

Calculating the Fee: Use the table at the bottom of the page to compute the Amount of Fee Due for each quarter. Payment of quarterly fees should be submitted to Debtor’s attorney, and then Debtor’s attorney should submit the payment through www.pay.gov.

 

2nd Quarter:

 

  Disbursements
made by Debtor
  Disbursements made
on behalf of Debtor
       
Disbursements for April: $758,219.00 + $0.00
       
Disbursements for May: $631,020.00 + $0.00
       
Disbursements for June:       +  

 

  TOTAL: $1,389,239.00 + $0.00

 

  TOTAL DISBURSEMENTS: $1,389,239.00  

 

  AMOUNT OF QUARTERLY FEE DUE: $12,503.15  *  

 

TOTAL QUARTERLY DISBURSEMENTS QUARTERLY FEE
$0.00 to $62,624.00 $250.00
$62,625.00 to $999,999.00 Quarterly disbursements multiplied by 0.004
$1,000,000.00 to $27,777,722 Quarterly disbursements multiplied by 0.009
$27,777,723 or more $250,000.00

 

*The Amount of Quarterly Fee Due should be rounded to whole dollars. For amounts $0.50 and above, round up to the next whole dollar. For amounts under $0.50, round down.

 

 

 

Filing Exhibits & Attachments

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