# EDGAR Filing Document

**Accession Number:** 0001836741
**File Stem:** 0001665160-25-001190
**Filing Date:** 2025-6
**Character Count:** 15196
**Document Hash:** 62c63343a311a19d3a2474c9223da7bf
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001665160-25-001190.hdr.sgml**: 20250610

**ACCESSION NUMBER**: 0001665160-25-001190

**CONFORMED SUBMISSION TYPE**: C-AR

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20241231

**FILED AS OF DATE**: 20250610

**DATE AS OF CHANGE**: 20250610

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Acre Mezcal Holding Corp.
- **CENTRAL INDEX KEY:** 0001836741

**ORGANIZATION NAME:**
- **EIN:** 842978395
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** C-AR
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 020-27338
- **FILM NUMBER:** 251038089

**BUSINESS ADDRESS:**
- **STREET 1:** 11601 WILSHIRE BLVD. SUITE 2480
- **CITY:** LOS ANGELES
- **STATE:** CA
- **ZIP:** 90025
- **BUSINESS PHONE:** 3104863933

**MAIL ADDRESS:**
- **STREET 1:** 1200 N SWEETZER AVE UNIT 1
- **CITY:** LOS ANGELES
- **STATE:** CA
- **ZIP:** 90069

### Attached PDF Documents

**Attachment 1:** `form_car.pdf`

# Acre Mezcal Holdings Corp
## Profit and Loss
January - December 2023

|  | Total |
| --- | --- |
| Income |  |
| Total Income | $292,270.34 |
| Cost of Goods Sold |  |
| Total 50100 COGS Product Cost | $128,780.07 |
| Total 50300 COGS Other Costs | $63,098.02 |
| Total Cost of Goods Sold | $191,878.09 |
| Gross Profit | $100,392.25 |
| Expenses |  |
| 60010 Account Mgmt Support | 27,500.00 |
| 60030 Accounting fees | 35,061.25 |
| 60060 Advertising | 2,754.25 |
| 60110 BarCart Fees | 297.00 |
| 60120 Bank Charges | 34.52 |
| 60140 Chargeback | 58,128.56 |
| 60160 Compliance | 2,700.00 |
| 60180 Consulting | 60,000.00 |
| 60210 Contract Labor | 8,357.50 |
| 60240 Credit Card Fees | 251.60 |
| 60250 Dues & Subscriptions | 11,254.89 |
| 60270 Insurance | 29,964.95 |
| 60280 Interest Expense | 0.10 |
| 60290 Late Fees | 20.00 |
| 60300 Legal Fees | 10,368.29 |
| 60350 Marketing Supplies | 20,852.32 |
| 60360 Marketing Support | 24,500.00 |
| 60390 Meals | 40,324.89 |
| 60430 National Accts Brokerage | 23,500.00 |
| 60450 Office Supplies | 1,492.93 |
| Total 60480 Payroll expenses | 201,572.74 |
| 60510 Postage & Shipping | 4,911.99 |
| 60530 Promotion | 11,221.06 |
| 60540 Public Relations | 25,000.00 |
| 60560 Recruiting | 1,120.00 |
| 60570 Reimbursable Expenses | 13,701.85 |
| Total 60580 Samples/Depletion | 8,943.35 |
| 60585 Sampling | 11,030.15 |
| 60590 Social media | 930.00 |
| 60600 Software | 6,806.84 |
| 60630 Sponsorship | 64,513.89 |
| 60660 Taxes Paid | 2,423.98 |
| 60720 Travel | 0.00 |
| Total 60720 Travel | 15,385.07 |
| Total 60750 Vehicle Expense | 6,469.98 |
| 60780 Video Production | 22,007.37 |
| Total Expenses | $753,401.32 |
| Net Operating Income | -$653,009.07 |
| Total Other Income | $668.21 |
| Other Expenses |  |
| 80200 Exchange Rate | 1,416.29 |
| Total Other Expenses | $1,416.29 |
| Net Other Income | -$748.08 |
| Net Income | -$653,757.15 |

Tuesday, Sep 17, 2024 10:47:48 AM GMT-7 - Accrual Basis

7
# Acre Mezcal Holding Corp. and Subsidiary

Consolidated Statements of Cash Flows (UNAUDITED)

For the Years Ended December 31, 2024 and 2023

|  | 2024 | 2023 |
| --- | --- | --- |
| Cash Flows from Operating Activities |  |  |
| Total Comprehensive Income | $(429,704) | $(457,697) |
| Adjustments to reconcile total comprehensive income to net cash provided by operating activities: |  |  |
| Depreciation and Amortization | 782 | - |
| Net Change in Other Comprehensive Income | 778 | (29,311) |
| Change in Operating Assets - (Increase) Decrease: |  |  |
| Accounts Receivable | (573) | (57,455) |
| Other Receivables | 21,826 | (26,826) |
| Related Party Receivables | - | 3,871 |
| Inventory | 74,843 | (28,943) |
| Prepaid Expenses | 5,061 | (6,555) |
| Prepaid Taxes | (4,928) | (7,249) |
| Deferred Tax Asset | (132,000) | (186,090) |
| Deposits and Other Assets | 488 | (1,831) |
| Change in Operating Liabilities - Increase (Decrease): |  |  |
| Accounts Payable | 140,630 | (5,963) |
| Accrued Expenses | (307) | 3,991 |
| Related Party Payables | (9,735) | 80,095 |
| Accrued Taxes | 24,047 | 5,685 |
| Net Cash Generated (Used) by Operating Activities | (308,792) | (714,278) |
| Cash Flows from Investing Activities |  |  |
| Purchase of Property and Equipment | (3,912) | - |
| Shareholder Loans Paid | 13 | (23) |
| Net Cash Generated (Used) from Investing Activities | (3,899) | (23) |
| Cash Flows from Financing Activities |  |  |
| (Payments) Proceeds Shareholder Loans | 498 | (12,613) |
| Interest Payable | 2,548 | - |
| (Payments) Proceeds Other Loans | 97,308 | 5,398 |
| Shareholder Capital Contributions | - | 654,200 |
| Net Cash Borrowed (Paid) from Financing Activities | 100,354 | 646,985 |
| Net Decrease in Cash and Cash Equivalents | (212,337) | (67,316) |
| Cash and Equivalents - Beginning of Period | 243,854 | 311,170 |
| Cash and Equivalents - End of Period | $31,517 | $243,854 |
| Interest Paid | $2,137 | $ - |
| Income Taxes Paid | $ - | $ - |

6

# Acre Mezcal Holding Corp. and Subsidiary

Consolidated Statements of Changes in Stockholders' Equity (UNAUDITED)

For the Years Ended December 31, 2024 and 2023

|  | Common Stock | Paid-in Capital | Retained Earnings (Deficit) | Accumulated Other Comprehensive Income (Loss) | Stockholders' Equity |
| --- | --- | --- | --- | --- | --- |
| Balance - January 1, 2023 | $150 | $1,158,548 | $(477,613) |  | 681,085 |
| Stock Issuance |  |  |  |  |  |
| Common Stock | 12 | 654,188 |  |  | 654,200 |
| Net Income |  |  | (487,008) |  | (487,008) |
| Net Change in Other Comprehensive Income |  |  |  | 29,311 | 29,311 |
| Balance - December 31, 2023 | $162 | $1,812,736 | $(964,620) | $29,311 | $877,589 |
| Balance - January 1, 2024 | $162 | $1,812,736 | $(964,620) | $29,311 | $877,589 |
| Net Income |  |  | (428,829) |  | (428,829) |
| Net Change in Other Comprehensive Income |  |  | - | (875) | (875) |
| Balance - December 31, 2024 | $162 | $1,812,736 | $(1,393,449) | $28,436 | $447,885 |

I. Jordan Haddad (Print Name), the CEO Principal Executive Officers) of Acre Mezcal holdings Corp. (Company Name), hereby certify that the financial statements of 2024 (Company Name) and notes thereto for the periods ending 12/31/24 (first Fiscal Year End of Review) and 12/31/23 (second Fiscal Year End of Review) included in this Form C offering statement are true and complete in all material respects and that the information below reflects accurately the information reported on our federal income tax returns.

For the year [MOST RECENT YEAR] the amounts reported on our tax returns were total income of $409,062; taxable income of $-440,322 and total tax of $0.

IN WITNESS THEREOF, this Principal Executive Officer's Financial Statement Certification has been executed as of 5/26/25 (Date of Execution).

![img-0.jpeg](img-0.jpeg)

NOTE 1 - NATURE OF OPERATIONS

Acre Mezcal Holdings Corp. was formed on November 11, 2020 (“Inception”) in the State of Delaware. The financial statements of Acre Mezcal Holdings Corp. (which may be referred to as the "Company", "we," "us," or "our") are prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The Company’s headquarters are located in Los Angeles, CA.

Acre Mezcal is a marketer and wholesaler of premium artisanal mezcal from the fields of Oaxaca and Durango, Mexico. We have cultivated a brand that reflects the explorer in each of us, eschewing boundaries, borders, and limits, driven by a deep curiosity and an insatiable thirst for new experiences.

Today, we primarily distribute our products through a variety of distributors: California, New York and Los Cabos, Mexico. We have recently signed deals to expand our distribution in Florida, Arizona and Colorado and anticipate more deals in the near future. We do not produce our products in-house but go through an independent third-party supplier.

Our sales are split between on-premise (restaurants and bars), off-premise (retail and grocery), and direct-to-consumer (via our online platform). Sales are conducted by a combination of our broker network as well as our distributor partners.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Use of Estimates

The preparation of financial statements in conformity with U.S. GAAP requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities, and the reported amount of expenses during the reporting periods. Actual results could materially differ from these estimates. It is reasonably possible that changes in estimates will occur in the near term.

Fair Value of Financial Instruments

Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants as of the measurement date. Applicable accounting guidance provides an established hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs that market participants would use in valuing the asset or liability and are developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions about the factors that market participants would use in valuing the asset or liability. There are three levels of inputs that may be used to measure fair value:

Level 1 - Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets.

Level 2 - Include other inputs that are directly or indirectly observable in the marketplace.

Level 3 - Unobservable inputs which are supported by little or no market activity.

The fair value hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value.

Fair-value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2023 and 2024. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values.

## Cash and Cash Equivalents

For purpose of the statement of cash flows, the Company considers all highly liquid debt instruments purchased with an original maturity of three months or less to be cash equivalents.

## Revenue Recognition

The Company will recognize revenues from when the service has been performed.

## Income Taxes

The Company applies ASC 740 Income Taxes (“ASC 740”). Deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial statement reported amounts at each period end, based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. The provision for income taxes represents the tax expense for the period, if any and the change during the period in deferred tax assets and liabilities.

ASC 740 also provides criteria for the recognition, measurement, presentation and disclosure of uncertain tax positions. A tax benefit from an uncertain position is recognized only if it is “more likely than not” that the position is sustainable upon examination by the relevant taxing authority based on its technical merit.

The Company is subject to tax in the United States (“U.S.”) and files tax returns in the U.S. Federal jurisdiction and DE state jurisdiction. The Company is subject to U.S. Federal, state and local income tax examinations by tax authorities. The Company currently is not under examination by any tax authority.

## Concentration of Credit Risk

The Company maintains its cash with a major financial institution located in the United States of America which it believes to be creditworthy. Balances are insured by the Federal Deposit Insurance Corporation up to $250,000. At times, the Company may maintain balances in excess of the federally insured limits.

## NOTE 3 - DEBT

The Company has a Long-Term Debt balance of $100,000 as of 12/31/24 with an interest rate of 10%.

## NOTE 4 - COMMITMENTS AND CONTINGENCIES

We are currently not involved with or know of any pending or threatening litigation against the Company or any of its officers.

## NOTE 5 - STOCKHOLDERS’ EQUITY

### Common Stock

We have authorized the issuance of 1,800,000 shares of our common stock with par value of. As of 12/31/24 the company has currently issued 1,499,645 shares of our common stock.

## NOTE 6 - RELATED PARTY TRANSACTIONS

3

# NOTE 7 - SUBSEQUENT EVENTS

The Company has evaluated subsequent events that occurred after December 31, 2024 through June 6, 2025, the issuance date of these financial statements. There have been no other events or transactions during this time which would have a material effect on these financial statements.

CERTIFICATION

I, Jordan Haddad, Principal Executive Officer of Acre Mezcal Holdings Corp., hereby certify that the financial statements of Acre Mezcal Holdings Corp. included in this Report are true and complete in all material respects.

Jordan Haddad

CEO

### UNITED STATES SECURITIES AND EXCHANGE COMMISSION
**Washington, D.C. 20549**

## FORM C

### UNDER THE SECURITIES ACT OF 1933

### Issuer Information

**Name of Issuer:** Acre Mezcal Holdings Corp.

**Legal Status:** Corporation

**Jurisdiction of Incorporation/Organization:** CA

**Date of Organization:** 11-24-2020

**Physical Address:** 1200 N Sweetzer Ave Unit 1, Los Angeles, CA, 90069

**Issuer Website:** https://www.acremezcal.com/

**Is there a Co-Issuer?:** No

### Annual Report Disclosure Requirements

**Current Number of Employees:** 1

**Total Assets (Most Recent Fiscal Year):** $859,377.00

**Total Assets (Prior Fiscal Year):** $652,680.00

**Cash & Cash Equivalents (Most Recent Fiscal Year):** $31,517.00

**Cash & Cash Equivalents (Prior Fiscal Year):** $238,774.00

**Accounts Receivable (Most Recent Fiscal Year):** $60,390.00

**Accounts Receivable (Prior Fiscal Year):** $45,530.00

**Short-Term Debt (Most Recent Fiscal Year):** $391,757.00

**Short-Term Debt (Prior Fiscal Year):** $95,574.00

**Long-Term Debt (Most Recent Fiscal Year):** $0.00

**Long-Term Debt (Prior Fiscal Year):** $0.00

**Revenues/Sales (Most Recent Fiscal Year):** $909,544.00

**Revenues/Sales (Prior Fiscal Year):** $292,270.00

**Cost of Goods Sold (Most Recent Fiscal Year):** $459,486.00

**Cost of Goods Sold (Prior Fiscal Year):** $191,878.00

**Taxes Paid (Most Recent Fiscal Year):** $0.00

**Taxes Paid (Prior Fiscal Year):** $0.00

**Net Income (Most Recent Fiscal Year):** $-428,829.00

**Net Income (Prior Fiscal Year):** $-653,757.00

### Signatures

**Issuer:** La Tierra de Acre Mezcal

**Signature:** Jordan Haddad

**Title:** CEO

---

**Signature:** Jordan Haddad

**Title:** CEO

**Date:** 06-10-2025