INVENTORIES

9 Months Ended

Sep. 30, 2025

Inventory Disclosure [Abstract]

INVENTORIES

8. INVENTORIES

Inventories consist of the following at September 30, 2025 and December 31, 2024:

	September 30, 2025			December 31, 2024
Raw materials	$	-		$	-
Finished goods		6,444,428			8,435,928
Reserve for obsolescence		(1,100,000	)		(500,000	)
Total inventories		5,344,428			7,935,928
Less: inventories – discontinued operations		-			(101,577	)
Inventories – continuing operations	$	5,344,428		$	7,834,351

For the three and nine months ended September 30, 2025, the Company recorded a reserve of $600,000 and $600,000, respectively. The reserve relates to the decision to exit our liquidation business for brands that the Company was operating the stores to liquidate inventory to recover outstanding receivables. The Company is in discussions with the brands to return them and sell the inventory to them for a discount.

EIGHTCO HOLDINGS INC.

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)