Company: BLNE
Filing Date: 2025-11-14
Form Type: 10-Q
Source: 0001493152-25-023462
Chunk: 110

Company: Beeline Holdings, Inc.
Filing Date: 2025-11-14
Form: 10-Q
Item: Part I, Item 8
Chunk 110
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    Level
    2  
    Level
    3 
  
    Mortgage
    loans held for sale 
    $-  
    $8,923  
    $-  
    $-  
    $6,925  
    $- 
  
    Interest
    rate lock commitment derivative 
     -  
     -  
     240  
     -  
     -  
     18 

A
roll forward of the level 3 valuation financial instruments was as follows:

 SCHEDULE OF A ROLL FORWARD OF THE LEVEL 3 VALUATION FINANCIAL INSTRUMENTS

    (Dollars
    in thousands) 
    September
    30, 2025  
    December
    31, 2024 
  
    Balance,
    beginning of year 
    $18  
    $124 
  
    Change
    in fair value in gain on sale of loans, net 
     222  
     (106)
  
    Balance,
    end of period 
    $240  
    $18 

7.
MORTGAGE LOANS HELD FOR SALE

Beeline
sells substantially all of its originated mortgage loans to investors and adjusts adjusted its loan balance to the estimated fair value
based on the eventual sales of loans. Mortgage loans held for sale, at fair value, consisted of the following:

 SCHEDULE OF MORTGAGE LOANS HELD FOR SALE

    (Dollars
    in thousands) 
    September
    30, 2025  
    December
    31, 2024 
  
    Mortgage
    loans held for sale 
    $8,732  
    $6,878 
  
    Net
    fair value adjustment 
     191  
     47 
  
    Mortgage
    loans held for sale, at fair value 
    $8,923  
    $6,925 

    19

Beeline
                                            Holdings, Inc.

Notes
to Consolidated Financial Statements

September
30, 2025

(Unaudited)

8.
INTANGIBLE ASSETS

Intangible
assets consisted of the following:

 SCHEDULE OF INTANGIBLE ASSETS

    (Dollars
    in thousands)
     
    September
    30, 2025

    December
    31, 2024

    Be