Company: SNBH
Filing Date: 2025-11-19
Form Type: 10-Q
Source: 0001731122-25-001574
Chunk: 84

Company: SENTIENT BRANDS HOLDINGS INC.
Filing Date: 2025-11-19
Form: 10-Q
Item: Part I, Item 8
Chunk 84
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    Advertising and marketing expenses
    for the nine months ended September 30, 2025 and 2024 was $7,200 and $0, respectively.  The expense in 2025 was for tradeshow
    expenses.

    ● 
    General and administrative fees totaled $70,900
    for the nine months ended September 30, 2025 representing an increase of $27,874 compared to the total of $43,026 for the nine months
    ended September 30, 2024. The increase is attributable to the acquisition of the two new subsidiaries, while conducting aggressive
    reorganization and cost cutting measures as well as efficiencies and ability to leverage American Industrial Group platform, infrastructure
    and capabilities after AIG F&B share exchange agreement. The current fees relate to office expenses, bank fees, fees associated
    with public company expenses.

25

●
Legal and professional fees primarily
consisted of accounting fees, legal service fees, consulting fees, investor relations and other fees incurred for service related to
being a public company. For the nine months ended September 30, 2025, professional fees totaled $519,693 which is an increase of $110,515
compared to total expense of $409,178 for the nine months ended September 30, 2024. The increase/decrease is attributed to the increased
legal fees required to finalize and close on the acquisition of AIG F&B and the assets acquired in May, Aqua Emergency acquisition
in July and assets purchase completed in August. Professional fees are mainly for legal, accounting and audit fees.

●
Our management fees are comprised mainly of salaries paid to our management staff.
During the nine month period ended September 30, 2025, management fees totaled $391,305 representing an increase of $251,305 compared
to September 30, 2024, management fees of $140,000. The increased fees related to our efforts to finalize and close on the acquisition
of AIG F&B and the assets acquired in May and Aqua Emergency acquisition in July and assets purchase completed in August.  

●
During the nine month period ended September 30,
2024, there was a write off of excess inventory in the amount $150,000. 

Loss
from Operations

The
Company’s operating loss for the nine-month period ended September 30, 2025, and 2024 was ($804,212) and ($742,204), respectively
attributable