Company: BLNE
Filing Date: 2025-01-03
Form Type: S-1/A
Source: 0001493152-25-000284
Chunk: 185

Company: Beeline Holdings, Inc.
Filing Date: 2025-01-03
Form: S-1/A
Chunk 185
---
,476 
     (118,936 
      (70,298 
   (1,814,972 
    1,948,195 
      133,223 | ) 
 ) 
 ) 
 ) 
 ) 
 ) 
 ) 
 ) 
 ) 
 ) 
 ) 
 ) 
 ) 
 ) |
|:------------------------------------------------------------------|:----|:--------------|------------:|:--|:----|:--------------|-------------:|:--|
| Interest                                                          |     | $             |     194,136 |   |     | $             |      273,509 |   |
| Income                                                            
 Tax                                                               |     | $             |       8,110 |   |     | $             |          701 |   |
| SUPPLEMENTAL DISCLOSURE                                           
 OF NON-CASH INVESTING AND FINANCING ACTIVITIES:                   |     |               |             |   |     |               |              |   |
| Preferred stock exchanged                                         
 for convertible notes                                             |     | $             |   4,000,370 |   |     | $             |            - |   |
| Preferred stock exchanged                                         
 for convertible notes - related party                             |     | $             |   1,206,393 |   |     | $             |            - |   |

The following table provides a reconciliation of cash and cash equivalents and restricted cash reported within the consolidated balance sheet that sum to the same such amounts shown in the consolidated statement of cash flows:

|                                 |     | December 
 31,      
 2023     |    2023 |     | 2022 |    2022 |
|:--------------------------------|:----|:---------|--------:|:----|:-----|--------:|
| Cash and cash equivalents       |     | $        |   3,351 |     | $    |  32,713 |
| Restricted cash                 |     |          | 187,006 |     |      | 100,510 |
| Total cash and cash             
 equivalents and restricted cash |     | $        | 190,357 |     | $    | 133,223 |

<div align='center'>The accompanying notes are an integral part of these consolidated financial statements.</div>

| F-59 |

<div align='center'>Beeline Financial Holdings, Inc.

Notes to Consolidated Financial Statements

December 31, 2023 and 2022</div>

NOTE 1 - NATURE OF BUSINESS