Company: ORBS
Filing Date: 2025-11-14
Form Type: 10-Q
Source: 0001493152-25-023549
Chunk: 111

Company: Eightco Holdings Inc.
Filing Date: 2025-11-14
Form: 10-Q
Item: Part I, Item 2
Chunk 111
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alance sheet arrangements as of September 30, 2025.

Known
Trends, Events, Uncertainties and Factors That May Affect Future Operations

Our
results and liquidity may be materially affected by:

●Digital
                                            asset market volatility, including price, volume, and spreads for WLD/WCWLD and other tokens;

●Regulatory
                                            developments affecting custody, stablecoins, or exchange operations and their impact on access,
                                            withdrawals, or pricing;

●Custodian
                                            concentration and counterparty risk, including operational incidents, solvency, or cybersecurity;

●Capital
                                            markets conditions impacting our ability to raise additional equity via PIPE or ATM transactions;

●Interest
                                            rate levels influencing borrowing costs under the Forever 8 Facilities and customer demand
                                            for inventory financing; and

●Macro
                                            factors (consumer demand, e-commerce trends, geopolitics, inflation, and credit availability).

Contractual
Obligations and Commitments

The
Company has no debt covenants that require certain financial information to be met.

Critical
Accounting Policies and Significant Judgments and Estimates

This
discussion and analysis of the Company’s financial condition and results of operations is based on the Company’s combined
financial statements, which have been prepared in accordance with generally accepted accounting principles in the United States of America,
or U.S. GAAP. The preparation of these financial statements requires us to make estimates and assumptions that affect the reported amounts
of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts
of revenue and expenses during the reported periods. In accordance with U.S. GAAP, the Company bases its estimates on historical experience
and on various other assumptions the Company believes are reasonable under the circumstances. Actual results may differ from these estimates
under different assumptions or conditions.

See
Note [      ] for fair value hierarchy, principal markets, and realized/unrealized gains and losses recognized in the period.

38

For
information on the Company’s significant accounting policies please refer to Note 2 to the Company’s Financial Statements
included in this Quarterly Report.

ITEM
3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Not
applicable.

ITEM
4. CONTROLS AND PROCEDURES

Disclosure
Controls and Procedures

The
Company’s management, with the participation of the Company’s Principal Executive Officer and Principal Financial and Accounting
Officer has evaluated the effectiveness of the Company’s disclosure controls