CONCENTRATIONS	3 Months Ended
Mar. 31, 2025
Risks and Uncertainties [Abstract]
CONCENTRATIONS	18. 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, 2025, there was one account that exceeded the limit by $1.0 million. As of December 31, 2024, there was one account that exceeded the limit by $0.5 million. The Company relies on one lender for the warehouse line it uses to fund the mortgage loans it makes to its customers, which is limited to a maximum of $5.0 million. The Company sold its mortgage loans to seven investors for the three months ended March 31, 2025. 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 $1.3 million as of March 31, 2025. 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, 2025 (Unaudited) Exclusive Supplier Agreement The Company has a long-term exclusive agreement with Agaveros Unidos de Amatitan, SA. de CV (“Agaveros Unidos”) for the Azuñia Tequila brand. The termination of this relationship or an adverse change in the terms of this arrangement with Agaveros Unidos could have a negative impact on the Company’s business. If Agaveros Unidos increases its prices, the Company may not be able to secure alternative suppliers, and may not be able to raise the prices of its products to cover all or even a portion of the increased costs. Also, any failure by Agaveros Unidos to perform satisfactorily or handle increased orders, or delays in shipping, could cause the Company to fail to meet orders for its products, lose sales, incur additional costs and/or expose the Company to product quality issues. In turn, this could cause the Company to lose credibility in the marketplace and damage its relationships with distributors, ultimately leading to a decline in our business and results of operations. If the Company is not able to renegotiate these contracts on acceptable terms or find suitable alternatives, its business, financial condition or results of operations could be negatively impacted.

CONCENTRATIONS

3 Months Ended

Mar. 31, 2025

18. 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, 2025, there was one account that exceeded the limit by $1.0 million. As of December 31, 2024, there was one account that exceeded the limit by $0.5 million.

The Company relies on one lender for the warehouse line it uses to fund the mortgage loans it makes to its customers, which is limited to a maximum of $5.0 million.

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

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 $1.3 million as of March 31, 2025. 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, 2025

(Unaudited)

Exclusive Supplier Agreement

The Company has a long-term exclusive agreement with Agaveros Unidos de Amatitan, SA. de CV (“Agaveros Unidos”) for the Azuñia Tequila brand. The termination of this relationship or an adverse change in the terms of this arrangement with Agaveros Unidos could have a negative impact on the Company’s business. If Agaveros Unidos increases its prices, the Company may not be able to secure alternative suppliers, and may not be able to raise the prices of its products to cover all or even a portion of the increased costs. Also, any failure by Agaveros Unidos to perform satisfactorily or handle increased orders, or delays in shipping, could cause the Company to fail to meet orders for its products, lose sales, incur additional costs and/or expose the Company to product quality issues. In turn, this could cause the Company to lose credibility in the marketplace and damage its relationships with distributors, ultimately leading to a decline in our business and results of operations. If the Company is not able to renegotiate these contracts on acceptable terms or find suitable alternatives, its business, financial condition or results of operations could be negatively impacted.