Company: SNBH
Filing Date: 2025-11-19
Form Type: 10-Q
Source: 0001731122-25-001574
Chunk: 82

Company: SENTIENT BRANDS HOLDINGS INC.
Filing Date: 2025-11-19
Form: 10-Q
Item: Part I, Item 8
Chunk 82
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    for the three months ended September 30, 2025 representing an increase of $27,873 compared to the total of $18,766 for the three
    months ended September 30, 2024. The increase is attributable to launch and scaling of sales and operations, with 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.

    ●
    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 three months ended September 30, 2025, professional fees totaled $60,192 which is an increase of $19,892
    compared to total expense of $40,300 for the three months ended September 30, 2024. Legal fees related to the closing of the Aqua
    Emergency and Wyoming Bears acquisitions were approximately $10,000. The majority of the expense in 2024 was attributed to fees involved
    with the beginning of the search for acquisition targets and fund raising activities.

    ●
    Our management fees consist mainly of fees paid
    to our management staff. For the three months ended September 30, 2025, we recorded an expense of $38,200 of management fees for
    work associated with negotiating and closing the share exchange deals in July and September 2025. Fees totaling $19,200 were recognized
    for the same period of 2024 for work associated with fund raising and merger activity.

Loss
from Operations

The
Company’s operating profit/(loss) for the three-month period ended September 30, 2025 and 2024 was $46,107 and ($228,266), respectively.
The increase in operating gain of $288,952was primarily attributed to operational efficiencies and decrease of the operating loss of
Sentient Brands and the profit generated by AIG F&B and Aqua Emergency subsidiaries. A large portion of the expenses is in the form
of the non-cash expense related to stock issued for professional services and management fees.

24

Interest
Expense

Interest
Expense is related to our convertible and other notes payable. During the three months ended September 30, 2025, interest expense totaled
$39,368 compared to $63,575 for the same period in 2024. The decrease in 2025 is a result of