CONCENTRATIONS

3 Months Ended

Mar. 31, 2026

Risks and Uncertainties [Abstract]

CONCENTRATIONS

16. CONCENTRATIONS

The Company maintains cash balances with several regional banks. The deposits are insured by the Federal Deposit Insurance Corporation up to $250,000 per depositor per bank. At various times throughout the year, cash balances held within these accounts may exceed the maximum insured amounts. As of March 31, 2026, there was one account that exceeded the limit by $1.5 million. As of December 31, 2025, there were two accounts that exceeded the limit by $2.9 million.

The Company relies on three lenders for the warehouse lines it uses to fund the mortgage loans it makes to its customers, which is limited to a total maximum of $25.0 million, see Note 11 – Warehouse Lines of Credit.

The Company sold its mortgage loans to six and seven investors for the three months ended March 31, 2026 and 2025, respectively.

Escrows Payable

As a service to its clients, the Company administers escrow deposits representing undisbursed amounts received for payment of settlement and title services. Escrow deposits held by the Company was $1.5 million and $0.6 million as of March 31, 2026 and December 31, 2025, respectively. These amounts are not considered assets of the Company and, therefore, are excluded from the consolidated balance sheets. The Company remains contingently liable for the disposition of these deposits.

Beeline Holdings, Inc.

Notes to Consolidated Financial Statements

March 31, 2026 and 2025

(unaudited)