EQUATOR Beverage Co posts $157K Q3 2026 profit

Nine-month net income was $1,332,591, compared with $176,087 in 2025; the period also included a $672,707 income tax benefit.

Rhea-AI Filing Summary

EQUATOR Beverage Co (MOJO) furnished unaudited results for the three months ended September 30, 2026. Revenue was $1,504,371, compared with $1,184,589 for the 2025 quarter. Net income was $156,777, compared with a net loss of $61,003; net income per common share was $0.02, compared with a loss of $0.01.

For the nine months ended September 30, revenue was $3,725,308, compared with $3,104,914, and net income was $1,332,591, compared with $176,087. The nine-month statements also list an income tax benefit of $672,707 and other income of $117,264. At September 30, 2026, cash was $147,908 and total assets were $2,239,913; at December 31, 2025, cash was $219,457 and total assets were $1,191,046.

3 points · 0 major

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Rhea-AI gives every point it takes from this document a weight. Minor counts 1, Moderate 3 and Major 9, so one Major point outweighs several Minor ones. The bar adds up the weights on each side, and when neither side holds more than 65% of the total the balance reads Mixed.

It reads the document as published, with the same rules for every company, and it does not look at what the market expected or at how the stock traded, so a point can be objectively good on a day the stock falls.

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Positive

• Moderate pointQuarterly revenue was $1,504,371, versus $1,184,589.
• Moderate pointQuarterly net income was $156,777, versus a $61,003 loss.
• Minor pointNine-month net income was $1,332,591, versus $176,087.

Negative

• None.

Filing Explained

The September 30 balance sheet lists no related-party loans, versus $340,000 at December 31, 2025.

The company furnished unaudited September-quarter statements in this Form 8-K; its reported issued-and-outstanding share count rose from 9,380,260 at December 31, 2025, to 9,569,655 at September 30, 2026, reducing the proportional stake of any holder whose share count stayed unchanged.

Related-party loans are listed as — at September 30, 2026, compared with $340,000 at December 31, 2025.

8-K Event Classification

2 items: 2.02, 9.01

2 items

Item 2.02 Results of Operations and Financial Condition Financial

Disclosure of earnings results, typically an earnings press release or preliminary financials.

Item 9.01 Financial Statements and Exhibits Exhibits

Financial statements, pro forma financial information, or exhibit attachments filed with this report.

Key Figures

Quarterly revenue: $1,504,371 Quarterly net income: $156,777 Net income per common share: $0.02 +5 more

8 metrics

Quarterly revenue $1,504,371 Three months ended September 30, 2026; $1,184,589 in 2025

Quarterly net income $156,777 Three months ended September 30, 2026; net loss of $61,003 in 2025

Net income per common share $0.02 Basic and diluted, three months ended September 30, 2026; loss of $0.01 in 2025

Nine-month revenue $3,725,308 Nine months ended September 30, 2026; $3,104,914 in 2025

Nine-month net income $1,332,591 Nine months ended September 30, 2026; $176,087 in 2025

Cash $147,908 As of September 30, 2026; $219,457 as of December 31, 2025

Total assets $2,239,913 As of September 30, 2026; $1,191,046 as of December 31, 2025

Income tax benefit $672,707 Nine months ended September 30, 2026

Key Terms

Weighted-Average Common Shares Outstanding, Deferred tax assets, net, Additional paid-in capital, Accumulated deficit

4 terms

Weighted-Average Common Shares Outstanding financial

"Weighted-Average Common Shares Outstanding, Basic and Diluted"

Weighted-average common shares outstanding is the average number of a company’s common shares that were available during a reporting period, adjusted for shares issued, repurchased, or converted so the count reflects time-weighted changes. Think of it like averaging how many slices of a pie were on the table over a meal: it makes per-share measures such as earnings per share meaningful and comparable by accounting for changes in the share count, which affects investor ownership and valuation.

Deferred tax assets, net financial

"Deferred tax assets, net"

Additional paid-in capital financial

"Additional paid-in capital"

Amount of money shareholders have paid to a company for shares that is above the stock’s nominal or par value; think of it as the extra premium paid when a group buys a ticket that has a low listed price. It matters to investors because it represents permanent capital on the balance sheet that can cushion losses, affect book value per share and indicate how much fresh cash equity holders have contributed beyond the minimum share value.

Accumulated deficit financial

"Accumulated deficit"

Accumulated deficit is the running total of a company’s past net losses minus any profits, showing how much the business has eaten into its own funds over time—think of it like a bank account that’s been overdrawn by repeated shortfalls. It matters to investors because a large accumulated deficit reduces the cushion that protects owners and creditors, can limit dividends or borrowing, and signals how much funding the company may need to reach profitability.

Earnings Snapshot

Quarterly revenue: $1,504,371

Three and nine months ended September 30, 2026

Quarterly revenue $1,504,371 Compared with $1,184,589 in 2025

Quarterly net income $156,777 Compared with a net loss of $61,003 in 2025

Net income per common share, basic and diluted $0.02 Compared with a loss of $0.01 in 2025

Nine-month revenue $3,725,308 Compared with $3,104,914 in 2025

Nine-month net income $1,332,591 Compared with $176,087 in 2025

FAQ

AI-generated questions and answers. How Rhea-AI works. Not financial advice.

What were MOJO's results for the quarter ended September 30, 2026?

Revenue was $1,504,371, compared with $1,184,589 for the 2025 quarter. Net income was $156,777, compared with a net loss of $61,003. Net income per common share, basic and diluted, was $0.02, compared with a loss of $0.01.

How did MOJO perform for the first nine months of 2026?

Revenue was $3,725,308, compared with $3,104,914 for the same period in 2025. Net income was $1,332,591, compared with $176,087. The statements also list an income tax benefit of $672,707 and other income of $117,264.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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Available on EDGAR 10/01/2026 - 11:19 AM Accepted by SEC EDGAR 10/01/2026 - 11:18 AM Learn about SEC filing dates

EQUATOR Beverage Company0001414953false 0001414953 2026-10-01 2026-10-01

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): October 1, 2026

EQUATOR BEVERAGE COMPANY

(Exact name of registrant as specified in its charter)

Delaware		000-55269		26-0884348
(State or other jurisdiction of incorporation)		(Commission File Number)		(I.R.S. Employer Identification No.)

185 Hudson Street, Suite 2500 Jersey City, New Jersey		07302
(Address of principal executive offices)		(Zip Code)

Registrant’s telephone number, including area code: 929-264-7944

_______________________________________________

(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 (17CFR 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. ¨

SECTION 2 – FINANCIAL INFORMATION

Item 2.02. Results of Operations and Financial Condition.

On October 1, 2026, EQUATOR Beverage Company (the “Company”) furnished its unaudited financial statements for the quarter ended September 30, 2026. The unaudited financial statements are furnished as Exhibit 99.1 to this Current Report on Form 8-K and are incorporated herein by reference.

The information contained in this Item 2.02, including Exhibit 99.1, is being furnished and shall not be deemed “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, nor shall such information be deemed incorporated by reference into any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as expressly set forth by specific reference in such filing.

SECTION 9 – FINANCIAL STATEMENTS AND EXHIBITS

Item 9.01. Financial Statements and Exhibits.

99.1		Unaudited Financial Statements for the Quarter Ended September 30, 2026 (furnished pursuant to Item 2.02 of Form 8-K)
104		Cover Page Interactive Data File (embedded within the Inline XBRL Document)

2

SIGNATURES

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

EQUATOR Beverage Company

/s/ Glenn Simpson

Glenn Simpson

Chairman and CEO

Date: October 1, 2026

3

Exhibit 99.1

EQUATOR BEVERAGE COMPANY

Condensed Statements of Operations (Unaudited)

For the Three Months Ended September 30

		2026				2025
Revenue		$	1,504,371			$	1,184,589
Cost of Sales			757,650				607,191
Gross Profit			746,721				577,398
Operating Expenses
Selling, general, and administrative			502,919				625,780
Total Operating Expenses		$	502,919			$	625,780
Income from Operations		$	243,802			$	(48,382	)
Interest Expense			(2,864	)			(9,760	)
Other Income			-				-
Income Before Provision for Income Taxes		$	240,938			$	(58,142	)
Income Tax Benefit (Expense)			(84,161	)			(2,861	)
Net Income		$	156,777			$	(61,003	)
Net Income Per Common Share, Basic and Diluted		$	0.02			$	(0.01	)
Weighted-Average Common Shares Outstanding, Basic and Diluted			9,361,289				9,079,645

EQUATOR BEVERAGE COMPANY

Condensed Statements of Operations (Unaudited)

For the Nine Months Ended September 30

		2026				2025
Revenue		$	3,725,308			$	3,104,914
Cost of Sales			1,772,276				1,733,885
Gross Profit		$	1,953,032			$	1,371,029
Operating Expenses
Selling, general, and administrative			1,396,221				1,166,003
Total Operating Expenses			1,396,221				1,166,003
Income from Operations		$	556,811			$	205,026
Interest Expense			(14,191	)			(21,732	)
Other Income			117,264				-
Income Before Provision for Income Taxes		$	659,884			$	183,294
Income Tax Benefit (Expense)			672,707				(7,207	)
Net Income		$	1,332,591			$	176,087
Net Income Per Common Share, Basic and Diluted		$	0.14			$	0.02
Weighted-Average Common Shares Outstanding, Basic and Diluted			9,456,919				9,099,318

EQUATOR BEVERAGE COMPANY

Condensed Balance Sheets (Unaudited)

As of September 30, 2026 and December 31, 2025

		Sept 30,				Dec 31,
		2026				2025
Assets
Current Assets
Cash		$	147,908			$	219,457
Accounts and other receivables			442,652				349,822
Inventory			683,981				508,301
Supplier deposits			239,990				52,329
Prepaid expenses			43,546				61,137
Total Current Assets		$	1,558,077			$	1,191,046
Noncurrent Assets
Deferred tax assets, net		$	681,836				-
Total Noncurrent Assets		$	681,836			$	-
Total Assets		$	2,239,913			$	1,191,046
Liabilities and Stockholders’ Equity
Current Liabilities
Accounts payable and accrued expenses		$	220,883			$	295,073
Related party loans			-				340,000
Total Current Liabilities			220,883				635,073
Total Liabilities		$	220,883			$	635,073
Commitments and Contingencies
Stockholders’ Equity
Common stock, $0.001 par value; 10,000,000 shares authorized; 9,569,655 and 9,380,260 shares issued and outstanding as of September 30, 2026 and December 31, 2025, respectively			9,570				9,381
Additional paid-in capital			25,238,038				25,107,762
Accumulated deficit			(23,228,578	)			(24,561,170	)
Total Stockholders’ Equity			2,019,030				555,973
Total Liabilities and Stockholders’ Equity		$	2,239,913			$	1,191,046

Filing Exhibits & Attachments

2 documents

Press Releases

• EX-99.1 EXHIBIT 99.1 436.8 KB

Other Documents

• EX-101 XBRL TAXONOMY EXTENSION SCHEMA 24.8 KB