# EDGAR Filing Document

**Accession Number:** 0001358633
**File Stem:** 0001731122-25-001707
**Filing Date:** 2025-12
**Character Count:** 125602
**Document Hash:** 9cf3047c561ecf3bf83ee5960ee32c9b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001731122-25-001707.hdr.sgml**: 20251222

**ACCESSION NUMBER**: 0001731122-25-001707

**CONFORMED SUBMISSION TYPE**: 10-Q/A

**PUBLIC DOCUMENT COUNT**: 45

**CONFORMED PERIOD OF REPORT**: 20250930

**FILED AS OF DATE**: 20251222

**DATE AS OF CHANGE**: 20251222

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SENTIENT BRANDS HOLDINGS INC.
- **CENTRAL INDEX KEY:** 0001358633
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-COMPUTER & COMPUTER SOFTWARE STORES [5734]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 200956471
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 10-Q/A
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-34861
- **FILM NUMBER:** 251591942

**BUSINESS ADDRESS:**
- **STREET 1:** 590 MADISON AVE
- **STREET 2:** 21ST, FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022
- **BUSINESS PHONE:** 646-202-2897

**MAIL ADDRESS:**
- **STREET 1:** 590 MADISON AVE
- **STREET 2:** 21ST, FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Intelligent Buying, Inc.
- **DATE OF NAME CHANGE:** 20060406

?xml version='1.0' encoding='ASCII'?

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

Washington, D.C. 20549

**FORM 10-Q/A**

(Mark One)

**☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934**

For the quarterly period ended September 30, 2025

**☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934**

For the transition period from __________ to __________

**Commission File Number: 001-34861**

**<u>SENTIENT BRANDS HOLDINGS INC.</u>**

(Exact name of Registrant as specified in its charter)

---

| | |
|:---|:---|
| **Nevada** | **86-3765910** |
| (State of incorporation) | (I.R.S. Employer Identification No.) |

---

**<u>110 East</u>** **<u>59<sup>th</sup> Street</u> 22nd Floor**

**<u>New York, New York 10022</u>**

(Address of principal executive offices) (zip code)

**<u>212-324-2893</u>**

(Registrant's telephone number, including area code)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes ☒ No ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐ <br> Non-accelerated filer ☐ Smaller reporting company ☒ <br> Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act) Yes ☐ No ☒

Securities registered pursuant to Section 12(b) of the Act:

---

| | | |
|:---|:---|:---|
| **Title of each class** | **Trading Symbol(s)** | **Name of each exchange on which registered** |
| None | N/A | N/A |

---

As of December 22, 2025, 123,516,772 shares of common stock, par value $0.001 per share, were issued and outstanding.

**EXPLANATORY NOTE**

We are filing this Amendment No. 1 on Form 10-Q/A to our Quarterly Report on Form 10-Q for the three and nine months ended September 30, 2025, which was filed with the Securities and Exchange Commission on November 19, 2025, to correct changes with respect to the Company's (i) Consolidated Balance Sheets, (ii) Consolidated Statements of Operations and (iii) Consolidated Statement of Cash Flows. The changes were made to adjust values of the assets acquired from Aqua Emergency-FL by Aqua Emergency-NV based the date of acquisition and change in control from August 15, 2025, when the activity was recorded in our previous 10-Q filing, to July 3, 2025, the date of execution of the Share Exchange Agreement. There was also a restatement of accounts payable to notes payable for $41,250, with an increase in interest accrued. The terms of the note are disputed by the Company (see Note 5). These changes resulted in a decrease in assets if $51,937. It also resulted in an increase in Net Loss of $12,467 and $27,915, respectively.

**SENTIENT BRANDS HOLDINGS INC.**

**FORM 10-Q**

**September 30, 2025**

**TABLE OF CONTENTS**

---

| | | |
|:---|:---|:---|
|  |  | Page No. |
|  | [**PART I. - FINANCIAL INFORMATION**](#a_001) | 1 |
| Item 1. | [Financial Statements](#a_002) | 1 |
|  | [Consolidated Balance Sheets as of September 30, 2025 (Unaudited) and December 31, 2024](#a_017) | 1 |
|  | [Consolidated Statements of Operations for the three and nine months ended September 30, 2025 and 2024](#a_003) | 2 |
|  | [Consolidated Statement of Changes in Stockholders' Deficiency for the nine months ended September 30, 2025 and 2024](#a_004) | 3 |
|  | [Consolidated Statements of Cash Flows for the nine months ended September 30, 2025 and 2024](#a_005) | 5 |
|  | [Notes to Consolidated Financial Statements September 30, 2025](#a_006) | 6 |
| Item 2. | [Management's Discussion and Analysis of Financial Condition and Results of Operations](#a_007) | 19 |
| Item 3 | [Quantitative and Qualitative Disclosures About Market Risk](#a_008) | 28 |
| Item 4 | [Controls and Procedures](#a_009) | 28 |
|  | [**PART II - OTHER INFORMATION**](#a_010) | 30 |
| Item 1. | [Legal Proceedings](#a_018) | 30 |
| Item 1A. | [Risk Factors](#a_011) | 30 |
| Item 2. | [Unregistered Sales of Equity Securities and Use of Proceeds](#a_012) | 30 |
| Item 3. | [Defaults upon Senior Securities](#a_013) | 31 |
| Item 4. | [Mine Safety Disclosures](#a_014) | 31 |
| Item 5. | [Other Information](#a_015) | 31 |
| Item 6. | [Exhibits](#a_016) | 32 |

---

**FORWARD LOOKING STATEMENTS**

This report contains forward-looking statements regarding our business, financial condition, results of operations and prospects. Words such as "expects," "anticipates," "intends," "plans," "believes," "seeks," "estimates" and similar expressions or variations of such words are intended to identify forward-looking statements but are not deemed to represent an all-inclusive means of identifying forward-looking statements as denoted in this report. Additionally, statements concerning future matters are forward-looking statements.

Although forward-looking statements in this report reflect the good faith judgment of our management, such statements can only be based on facts and factors currently known by us. Consequently, forward-looking statements are inherently subject to risks and uncertainties and actual results and outcomes may differ materially from the results and outcomes discussed in or anticipated by the forward-looking statements. Factors that could cause or contribute to such differences in results and outcomes include, without limitation, those specifically addressed under the headings "Risks Factors" and "Management's Discussion and Analysis of Financial Condition and Results of Operations" in our annual report on Form 10-K, in "Management's Discussion and Analysis of Financial Condition and Results of Operations" in this Form 10-Q and information contained in other reports that we file with the SEC. You are urged not to place undue reliance on these forward-looking statements, which speak only as of the date of this report.

We file reports with the SEC. The SEC maintains a website (www.sec.gov) that contains reports, proxy and information statements, and other information regarding issuers that file electronically with the SEC, including us. You can also read and copy any materials we file with the SEC at the SEC's Public Reference Room at 100 F Street, NE, Washington, DC 20549. You can obtain additional information about the operation of the Public Reference Room by calling the SEC at 1-800-SEC-0330.

We undertake no obligation to revise or update any forward-looking statements in order to reflect any event or circumstance that may arise after the date of this report, except as required by law. Readers are urged to carefully review and consider the various disclosures made throughout the entirety of this quarterly report, which are designed to advise interested parties of the risks and factors that may affect our business, financial condition, results of operations and prospects.

Unless otherwise indicated, references in this report to "we," "us" or the "Company" refer to Sentient Brands Holdings Inc. and its subsidiaries.

**PART 1 - FINANCIAL INFORMATION**

**Item 1. Financial Statements.**

SENTIENT BRANDS HOLDINGS INC. AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS

---

| | | |
|:---|:---|:---|
|  | September 2025 | December 31, 2024 |
|  | Unaudited | Audited |
| ASSETS |  |  |
| CURRENT ASSETS |  |  |
| Cash | $21720 | $3432 |
| Accounts receivable | 376506 |  |
| Inventory | 375836 |  |
| Prepaid expenses | 101713 |  |
| TOTAL CURRENT ASSETS | 875775 | 3432 |
| Fixed Assets (net of Depreciation) | 96612 | 19864 |
| Intangible Assets (net of Amortization) | 1684973 |  |
| TOTAL ASSETS | $2657360 | $23296 |
| LIABILITIES AND STOCKHOLDERS' DEFICIENCY |  |  |
| CURRENT LIABILITIES |  |  |
| Accounts payable and accrued expenses | $730338 | $856012 |
| Loans payable | 14375 | 544691 |
| Notes payable | 41250 |  |
| Convertible Notes Payable | 715789 | 809047 |
| Acquisition Credits | 2640712 |  |
| TOTAL CURRENT LIABILITIES | 4142464 | 2209750 |
| TOTAL LIABILITIES | $4142464 | $2209750 |
| STOCKHOLDERS' DEFICIENCY |  |  |
| Preferred Stock - Par Value of $0.001; | $— | $— |
| 25,000,000shares authorized; 0 and 1,000,000shares issued and outstanding as of September 30, 2025 and December 31, 2024, respectively | 1000 | 1000 |
| Common Stock - Par Value of $0.001; 500,000,000 shares authorized; 118,096,844 and 70,920,517 shares issued and outstanding as of September 30, 2025 and December 31, 2024 | 118095 | 70921 |
| Common stock to be issued | 71000 | 153054 |
| Additional paid-in capital | 3886040 | 2258397 |
| Accumulated deficit | (5561239) | (4669826) |
| TOTAL STOCKHOLDERS' DEFICIENCY | (1485104) | (2186454) |
| TOTAL LIABILITIES & STOCKHOLDERS' DEFICIENCY | $2657360 | $23296 |

---

The accompanying notes are an integral part of these unaudited consolidated financial statements.

SENTIENT BRANDS HOLDINGS INC.

CONSOLIDATED STATEMENTS OF OPERATIONS

(UNAUDITED)

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | Three months ended September 30 | Three months ended September 30 | Nine months ended September 30 | Nine months ended September 30 |
|  | 2025 | 2024 | 2025 | 2024 |
| Sales | $373822 | $— | $484723 | $— |
| Cost of sales | 137505 |  | 254118 |  |
| Gross profit (loss) | 236317 |  | 230605 |  |
| Operating expenses: |  |  |  |  |
| Advertising and marketing | 7200 |  | 7200 |  |
| General and administrative | 27808 | 18766 | 35492 | 43026 |
| Legal and professional | 83176 | 40300 | 559693 | 409178 |
| Management fees | 86700 | 19200 | 447105 | 140000 |
| Write off excess inventory |  | 150000 |  | 150000 |
| TOTAL OPERATING EXPENSES | 204884 | 228266 | 1049490 | 742204 |
| INCOME (LOSS) FROM OPERATIONS | 31433 | (228266) | (818885) | (742204) |
| Other Income (Expenses) |  |  |  |  |
| Interest Adjustment of loan converted |  |  | 42351 |  |
| Settlement of Legal Claims | 5000 |  | 15000 |  |
| Total Other Income | 5000 |  | 57351 |  |
| Interest expense | (40412) | (63575) | (129878) | (191545) |
| Total Other Loss | (40412) | (63575) | (129878) | (191545) |
| Total Other income & expense | (35412) | (63575) | (72527) | (191545) |
| NET INCOME (LOSS) | $(3979) | $(291841) | $(891412) | $(933749) |
| Non-Controlling Interest of Subsidiaries | $(20844) | $— | $(20844) | $— |
| Net Loss Attributable to Shareholders | $(24823) | $(291841) | $(912256) | $(933749) |
| NET LOSS PER COMMON SHARE - BASIC AND DILUTED | $0.000 | $(0.005) | $(0.008) | $(0.015) |
| WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING | 118096844 | 62435195 | 107627314 | 61658870 |

---

&nbsp;&nbsp;&nbsp;&nbsp;

The accompanying notes are an integral part of these unaudited consolidated financial statements.

SENTIENT BRANDS HOLDINGS INC. AND SUBSIDIARIES

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' DEFICIENCY

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | | | | | Common Stock | | | |
| September 30, 2025 (Unaudited) | Common Stock | Common Stock | Preferred Stock | Preferred Stock | to be issued | Paid in Capital | Accumulated Deficit |  |
|  | Shares | Amount | Shares | Amount |  |  |  | Total |
| Balance - December 31, 2024 | 70920517 | 70921 | 1000000 | 1000 | 153054 | 2258397 | (4669826) | (2186454) |
| Common stock issued for conversion of accounts payable | 1700000 | 1700 |  |  |  | 83300 |  | 85000 |
| Previously purchased common shares issued | 1000000 | 1000 |  |  | (50000) | 49000 |  |  |
| Common stock issued for previously converted debt and accrued interest | 3272031 | 3272 |  |  | (68054) | 64782 |  |  |
| Common stock issued for services | 13950000 | 13950 |  |  |  | 601655 |  | 615605 |
| Conversion of debt and accrued interest into common stock | 27254296 | 27254 |  |  | (41861) | 827904 |  | 813297 |
| Conversion of debt and accrued interest into common stock not yet issued |  |  |  |  | 41861 |  |  | 41861 |
| Common stock sold to investor |  |  |  |  | 6000 |  |  | 6000 |
| Common stock sold to investors not issued |  |  |  |  | 30000 |  |  | 30000 |
| Return expired preferred shares to Treasury |  |  | (1000000) | (1000) |  | 1000 |  |  |
| Net loss for the six months |  |  |  |  |  |  | (887433) | (887433) |
| **Balances June 30, 2025** | **118096844** | **118097** | **—** | **—** | **71000** | **3886038** | **(5557259)** | **(1482124)** |
| Conversion of debt and interest into Common Stock |  |  |  |  |  |  |  |  |
| Common stock issued for Services |  |  |  |  |  |  |  |  |
| Common stock sold to investors not issued |  |  |  |  |  |  |  |  |
| Issuance of Preferred Stock for Service |  |  | 1000000 | 1000 |  |  |  | 1000 |
| Net loss for the three months |  | - |  |  | - | - | (3979) | (3979) |
| **Balances September 30, 2025** | **118096844** | **118097** | **1000000** | **1000** | **71000** | **3886038** | **(5561238)** | **(1485104)** |

---

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| September 2024 | Common Stock | Common Stock | Preferred Stock | Preferred Stock | Common Stock |  |  |  |
|  | Shares | Amount | Shares | Amount | to be issued | Paid in Capital | Accumulated Deficit | Total |
| Balance - December 31, 2023 | 56140518 | 56141 | 1000000 | 1000 |  | 1542429 | (3533380) | (1933810) |
| Common stock issued for services | 4050000 | 4050 |  |  |  | 336700 |  | 340750 |
| Common stock issued in payment of past services | 600000 | 600 |  |  |  | 14398 |  | 14998 |
| Common Stock sold to investors | 3580000 | 3580 |  |  |  | 175420 |  | 179000 |
| Conversion of note payable and accrued interest into Common Stock to be issued |  |  |  |  | 68054 |  |  | 68054 |
| Net loss for the six months |  |  |  | - |  |  | (641908) | (641908) |
| **Balances June 30, 2024** | **64370518** | **64371** | **1000000** | **1000** | **68054** | **2068947** | **(4175288)** | **(1972916)** |
| Common stock issued in payment of past services | 500000 | 500 |  |  |  | 11500 |  | 12000 |
| Net loss for the three months |  |  | - | - | - |  | (291841) | (291841) |
| **Balances September 30, 2024** | **64870518** | **64871** | **1000000** | **1000** | **68054** | **2080447** | **(4467129)** | **(2252757)** |

---

The accompanying notes are an integral part of these unaudited consolidated financial statements.

SENTIENT BRANDS HOLDINGS INC. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

---

| | | |
|:---|:---|:---|
|  | For the nine months ended | For the nine months ended |
|  | September 30, | September 30, |
|  | 2025 | 2024 |
| OPERATING ACTIVITIES: |  |  |
| Net loss | $(891412) | $(933749) |
| Adjustments to reconcile net loss to net cash used in operating activities: |  |  |
| Depreciation & Amortization Expenses | 26646 | 2908 |
| Common stock issued in payment of past services |  | 26998 |
| Write off excess inventory |  | 150000 |
| Shares issued for services | 616605 | 340750 |
| Interest Expense | 87527 |  |
| Changes in operating assets and liabilities: |  |  |
| Accounts receivable | (59097) |  |
| Inventory | 92384 |  |
| Prepaid expenses | 100475 | 7673 |
| Accounts payable and accrued expenses | (38788) | 110073 |
| Stock subscription |  | 105000 |
| Acquisition credits issued for accounts payable | 40000 |  |
| Total Adjustments | 865752 | 743402 |
| NET CASH USED IN OPERATING ACTIVITIES | (25660) | (190347) |
| INVESTMENT ACTIVITIES: |  |  |
| Purchase of fixed assets | 7948 |  |
| NET CASH USED IN INVESTMENT ACTIVITIES | 7948 |  |
| FINANCING ACTIVITIES: |  |  |
| Net proceeds from sale of common stock not yet issued | 36000 | 179000 |
| Proceeds from short term loan |  | 11500 |
| NET CASH PROVIDED BY FINANCING ACTIVITIES | 36000 | 190500 |
| INCREASE (DECREASE) IN CASH | 18288 | 153 |
| CASH-BEGINNING OF PERIOD | 3432 | 1299 |
| CASH-END OF PERIOD | $21720 | $1452 |
| Supplemental disclosures of cash flow information: |  |  |
| Cash paid during the year for: |  |  |
| Interest | $— | $79950 |
| Taxes | $— | $— |
|  | $— | $79950 |
| Supplemental disclosure of non cash financing activity: |  |  |
| Stock issued for previously converted debt and interest | $— | $68054 |

---

The accompanying notes are an integral part of these unaudited consolidated financial statements.

SENTIENT BRANDS HOLDINGS INC. AND SUBSIDIARIES

NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

September 30, 2025

**NOTE 1. ORGANIZATION AND NATURE OF OPERATIONS**

*Business description*

 

The financial statements presented are those of Sentient Brands Holdings Inc. ("the Company" or "SNBH"). The Company was incorporated under the laws of the State of California on March 22, 2004, and reincorporated in Nevada in 2021. Historically, the Company was engaged in media and IT equipment resales. The Company has since transitioned into a brand management and consumer product development business.

Sentient Brands is currently a next-generation brand platform focused on the acquisition, development, and commercialization of premium and functional consumer packaged goods (CPG) with an emphasis on wellness, sustainability, and emergency preparedness. The Company has implemented a product innovation and acquisition-driven growth strategy through its operating subsidiaries, focusing on consumer categories that offer long-term secular growth potential.

The Company's flagship subsidiaries include:

1. **AIG-F&B, Inc.**, a wholly owned Nevada subsidiary, which operates as a manufacturing and distribution platform for food, beverage, and wellness
 products, including shelf-stable and functional nutrition items. AIG F&B sources and produces consumer goods for the Company's
 brand portfolio and strategic partners, including Original New York Seltzer, Arctic Frost, and Burlone.

2. **Aqua Emergency, Inc. (AENV)**, a 51%-owned subsidiary, is a Florida-based specialized manufacturer and distributor of emergency water
 and meals-ready-to-eat (MREs). Aqua Emergency holds the exclusive license for American Red Cross® branded emergency water and
 MREs and supplies federal, state, and municipal emergency agencies, NGOs, and commercial distributors. Products are engineered for
 extended shelf life, regulatory compliance, and rapid deployment.

3. **Wyoming Bears, Inc. (WYB)**, is a California-based specialized distributor of Consumer Packaged
 Goods (CPG) and supplies c-stores, big box retailers both domestically and internationally.
 Distributes such brands as Original New York Seltzer, Burlone, Bear Springs, and Arctic Frost.
 The Company signed a share exchange agreement on September 30, 2025, effective October 1,
 2025, to acquire a majority interest in WYB. As a result of the effective date, no results
 from WYB were included in these financial results.

These entities serve as the operational and commercial backbone of SNBH's business model, allowing the Company to scale through strategic asset acquisition and production partnerships. The Company intends to leverage its operating subsidiaries, brand equity, and licensing relationships to enter additional product categories aligned with health, safety, and sustainability.

**Strategic Developments**

On April 10, 2025, the Company, through AIG-F&B, Inc., closed a share exchange agreement with American Industrial Group ("AIG"), pursuant to which AIG transferred select rights, assets, and business lines to AIG F&B in exchange for Acquisition Credits convertible into shares of SNBH common stock under a performance-based earnout structure. These assets include proprietary beverage and first-aid product formulations, manufacturing infrastructure, distribution relationships, and brand rights relevant to the Company's future business plan.

On July 5, 2025, the Company, through Aqua Emergency, Inc. (NV) ("AE NV"), closed a share exchange agreement with Aqua Emergency, Inc. (FL) ("AE FL"), pursuant to which AE FL transferred select rights, assets, and business lines to AE NV in exchange for Acquisition Credits convertible into shares of SNBH common stock under a performance-based earnout structure. These assets include accounts receivable, inventory, a perpetual license for intellectual property, manufacturing infrastructure, distribution relationships, and brand rights supporting the Company's future roadmap.

The consideration structure for each acquired company is performance-contingent and subject to regulatory holding periods, lock-up agreements, and earnout milestones tied to revenue, EBITDA, and appraised asset value. The Acquisition Credits may be converted to equity upon the achievement of defined benchmarks over a multi-year horizon.

On December 9, 2020, the Company filed a Certificate of Amendment of Articles of Incorporation (the "Certificate") with the State of California to (i) effect a forward stock split of its outstanding shares of common stock at a ratio of 7 for 1 (7:1) (the "Forward Stock Split"), (ii) increase the number of authorized shares of common stock from 50,000,000 shares to 500,000,000 shares, and (iii) effectuate a name change (the "Name Change"). Fractional shares that resulted from the Forward Stock Split will be rounded up to the next highest number. As a result of the Name Change, the Company's name changed from "Intelligent Buying, Inc." to "Sentient Brands Holdings Inc.". The Certificate was approved by the majority of the Company's shareholders and by the Board of Directors of the Company. The effective date of the Forward Stock Split and the Name Change was March 2, 2021.

In connection with the above, the Company filed an Issuer Company-Related Action Notification Form with the Financial Industry Regulatory Authority. The Forward Stock Split and the Name Change was implemented by FINRA on March 2, 2021. Our symbol on OTC Markets was INTBD for 20 business days from March 2, 2021 (the "Notification Period"). Our new CUSIP number is 81728V 102. As a result of the name change, our symbol was changed to "SNBH" following the Notification Period. All share and per share information has been retroactively adjusted to reflect this forward stock split.

In addition, on January 29, 2021, the Company, merged with and into its wholly owned subsidiary, Sentient Brands Holdings Inc., a Nevada corporation, pursuant to an Agreement and Plan of Merger between Sentient Brands Holdings Inc., a California corporation, and Sentient Brands Holdings Inc., a Nevada corporation. Sentient Brands Holdings Inc., a Nevada corporation, continued as the surviving entity of the migratory merger. Pursuant to the migratory merger, the Company changed its state of incorporation from California to Nevada and each share of its common stock converted into one share of common stock of the surviving entity in the migratory merger. No dissenters' rights were exercised by any of the Company's stockholders in connection with the migratory merger.

Following the consummation of the migratory merger, the articles of incorporation and bylaws of the Nevada corporation that was newly-created as a wholly owned subsidiary of the Company became the articles of incorporation and bylaws for the surviving entity in the migratory merger.

In addition, on January 29, 2021, the Company, merged with and into its wholly owned subsidiary, Sentient Brands Holdings Inc., a Nevada corporation, pursuant to an Agreement and Plan of Merger between Sentient Brands Holdings Inc., a California corporation, and Sentient Brands Holdings Inc., a Nevada corporation. Sentient Brands Holdings Inc., a Nevada corporation, continued as the surviving entity of the migratory merger. Pursuant to the migratory merger, the Company changed its state of incorporation from California to Nevada and each share of its common stock converted into one share of common stock of the surviving entity in the migratory merger. No dissenters' rights were exercised by any of the Company's stockholders in connection with the migratory merger.

Following the consummation of the migratory merger, the articles of incorporation and bylaws of the Nevada corporation that was newly-created as a wholly owned subsidiary of the Company became the articles of incorporation and bylaws for the surviving entity in the migratory merger.

On May 12, 2025, the Company, through its wholly owned subsidiary AIG-F&B, Inc. ("AIG F&B"), acquired Assets totaling $595,440 from American Industrial Group, Inc. ("AIG"). In consideration for the assets received, AIG F&B issued $595,440 of Acquisition Credits as defined in the Share Exchange Agreement between the Company and AIG which was signed in April. The Company acquired machinery and equipment of $77,044, Inventory for sale of $283,452 and accounts receivable and other assets of $234,944.

On July 5, 2025, Aqua Emergency, Inc. (Nevada), a 51%-owned subsidiary, in a combination of the business from Aqua Emergency, Inc. (Florida) valued at $1,905,272 via a Bill of Sale. In consideration for the assets received, Sentient Brands issued $1,905,272 of Acquisition Credits as defined in the Share Exchange Agreement between the Company and Aqua Emergency, Inc. (FL) which was signed in June. Assets include accounts receivable $200,659, a perpetual license for intellectual property $1,150,000.00, prepaid assets $19,640 and Goodwill of $532,473. Consideration was Acquisition Credits (deferred contingent liability).

On September 10, 2025, Board of Directors and the Majority Stockholder, respectively, approved the reverse recapitalization of thirty-to-one of the existing common stock (the "Reverse") and the filing of a Certificate of Amendment (the "Amendment") to the Company's Amended Articles of Incorporation with the Secretary of State of Nevada to reflect such recapitalization.

  **

***Basis of Presentation***

 **

Our financial statements are presented in conformity with accounting principles generally accepted in the United States of America, as reported on our fiscal years ending on December 31, 2025 and 2024. We have summarized our most significant accounting policies. They do not include all information and footnotes required for annual financial statements. These statements should be read in conjunction with the Form 10-K for the year ended December 31, 2024.

***Asset Acquisition***

These unaudited consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates, among other things, the realization of assets and the satisfaction of liabilities in the normal course of business.

As reflected in the accompanying unaudited consolidated financial statements, the Company had an accumulated deficit of $(5,561,239) at September 30, 2025, and had a net loss of $(891,412) and $(933,749) and net cash flow used from operating activities of $(25,660) and $(190,347) for the nine months ended September 30, 2025, and September 30, 2024 respectively.

The Company has a limited operating history, and its continued growth is dependent upon the continuation of selling its products; hence generating revenues and obtaining additional financing to fund future obligations and pay liabilities arising from normal business operations. These matters raise substantial doubt about the Company's ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company's ability to raise additional capital, implement its business plan, and generate significant revenues. There are no assurances that the Company will be successful in its efforts to generate significant revenues, maintain sufficient cash balance or report profitable operations or to continue as a going concern. The Company plans on raising capital through the sale of equity or debt instruments to implement its business plan. However, there is no assurance these plans will be realized and that any additional financings will be available to the Company on satisfactory terms and conditions, if any.

The accompanying unaudited condensed consolidated financial statements do not include any adjustments related to the recoverability or classification of asset-carrying amounts or the amounts and classification of liabilities that may result should the Company be unable to continue as a going concern.

**NOTE 2. SIGNIFICANT ACCOUNTING POLICIES**

***Uses of estimates in the preparation of financial statements***

 ****

The preparation of financial statements in conformity with generally accepted accounting principles accepted in the United States of America ("GAAP") requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of net revenue and expenses during each reporting period. Actual results could differ from those estimates.

On April 10, 2025, the Company, through AIG F&B, closed a share exchange agreement with American Industrial Group ("AIG"), pursuant to which AIG transferred select rights, assets, and business lines to AIG F&B in exchange for Acquisition Credits convertible into shares of SNBH common stock under a performance-based earnout structure. These assets include proprietary beverage and first-aid product formulations, manufacturing infrastructure, distribution relationships, and brand rights relevant to the Company's future roadmap.

As noted above, on May 12, 2025, the Company, through its wholly owned subsidiary AIG F&B, acquired Assets totaling $595,440 from American Industrial Group, Inc. ("AIG"). The Company acquired machinery and equipment of $77,044, inventory for sale of $283,452 and accounts receivable and other assets of $234,944.

The transaction has been accounted for as an asset acquisition pursuant to ASC 805-50, *Business Combinations – Related Issues*, as the acquired set of assets and activities did not meet the definition of a business. As such, the total consideration transferred, including direct transaction costs, has been allocated to the individual identifiable assets acquired and liabilities assumed on a relative fair value basis as of the acquisition date.

In accordance with the guidance applicable to asset acquisitions:

● Transaction costs directly attributable to the acquisition have been capitalized as part of the cost of the acquired assets.

● No goodwill has been recognized, as the transaction did not qualify as a business combination under ASC 805-10.

● The asset values presented reflect the relative fair value allocation of the total purchase price among the identifiable assets acquired.

● The financial statements do not include the results of operations or cash flows of the acquired assets prior to the acquisition date.

The transaction has been accounted for as an asset acquisition pursuant to ASC 805-50, *Business Combinations – Related Issues*, as the acquired set of assets and activities did not meet the definition of a business. As such, the total consideration transferred, including direct transaction costs, has been allocated to the individual identifiable assets acquired and liabilities assumed on a relative fair value basis as of the acquisition date.

In accordance with the guidance applicable to asset acquisitions:

● Transaction costs directly attributable to the acquisition have been capitalized as part of the cost of the acquired assets.

● No goodwill has been recognized, as the transaction did not qualify as a business combination under ASC 805-10.

● The asset values presented reflect the relative fair value allocation of the total purchase price among the identifiable assets acquired.

● The financial statements do not include the results of operations or cash flows of the acquired assets prior to the acquisition date.

On July 5, 2025, Aqua Emergency, Inc. (Nevada), a 51%-owned subsidiary, acquired the business of Aqua Emergency, Inc. (Florida) valued at $1,905,272 via a Bill of Sale under the July 5, 2025 Share Exchange Agreement. Assets include accounts receivable $200,659, a perpetual license for intellectual property of $1,150,000, prepaid assets $19,640 and Goodwill of $532,473. Consideration was Acquisition Credits (deferred contingent liability).

The Company has determined under ASC 805 that the transaction is a business combination

The Company is an acquired control of the AE-FL by transfer of all the net assets as well as all rights to the business IP, contracts, customer lists, formulations and trade marks.

SNBH paid fair value in issuing $1,905,272 acquisitions to the shareholders of AE-FL.

The Company recognized all the assets acquired at book value as well as Intangible assets such as trademarks, licenses, customer lists, contracts and goodwill.

These financial statements are intended to provide users with historical information on the assets acquired and should be read in conjunction with the accompanying notes and the full financial statements of the Company.

***Cash***

 ****

The Company considers all short-term highly liquid investments with an original maturity date of purchase of three months or less to be cash equivalents.

***Revenue Recognition***

 ****

During the three and nine months ended September 30, 2025 and the year ended December 31, 2024, our revenue recognition policy was in accordance with ASC 606, "Revenue from Contracts with Customers", which requires the recognition of sales following five steps: (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the entity satisfies a performance obligation.

***Net loss per common share – basic and diluted***

 ****

Authoritative guidance on Earnings per Share requires dual presentation of basic and diluted earnings or loss per share ("EPS") for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation. Basic EPS excludes dilution; diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the entity.

Basic loss per share is computed by dividing net loss applicable to common shareholders by the weighted average number of common shares outstanding during the period. Diluted loss per share reflects the potential dilution that could occur if dilutive securities and other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the Company, unless the effect is to reduce a loss or increase earnings per share.

***Stock-based compensation***

 ****

In accordance with ASC No. 718, Compensation – Stock Compensation ("ASC 718"), the Company measures the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services.

During the nine months ended September 30, 2025, and the twelve months ended December 31, 2024, there were no stock based awards issued.

***Fair value of financial instruments***

 ****

We value our financial assets and liabilities on a recurring basis using the fair value hierarchy established in Accounting Standards Codification ("ASC") 820, Fair Value Measurements and Disclosures.

ASC 820 describes three levels of inputs that may be used to measure fair value, as follows:

Level 1 input, which include quoted prices in active markets for identical assets or liabilities.

Level 2 inputs, which include observable inputs other than Level 1 inputs, such as quoted prices for similar assets or liabilities; quoted prices for identical or similar assets or liabilities in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the asset or liability; and

Level 3 inputs, which include unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the underlying asset or liability. Level 3 assets and liabilities include those whose fair value measurements are determined using pricing models, discounted cash flow methodologies or similar valuation techniques, as well as significant management judgment or estimation.

 **Related Party Transactions**

During the nine months ended September 30, 2025, the Company issued 6,110,000 shares to George Furlan, its CEO, for management services including a bonus of 3,680,000 related to the closing of share exchange agreement with AIG F&B.

Management believes all related party transactions were made on terms equivalent to those that prevail in arm's length transactions and were approved by the Company's Board of Directors or an authorized committee.

***Income Taxes***

The Company's income tax benefit differs from the expected income tax benefit by applying the U.S. Federal statutory rate of 21% to net income (loss) as follows:

The tax effects of temporary differences that give rise to the Company's net deferred tax liability as of September 30, 2025 and December 31, 2024 are as follows:

---

| | | |
|:---|:---|:---|
|  | **September 30,**<br>**2025** | **December 31,**<br>**2024** |
| Deferred Tax Assets |  |  |
| Net Operating Losses | $(891412) | $980663 |
| Less: Valuation Allowance | (891412) | (980663) |
| Deferred Tax Assets - Net | $— | $— |

---

Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. The U.S. federal income tax rate is 21%.

***Segment Reporting***

 ****

The Company applies ASC 280, Segment Reporting, in determining reportable segments for its financial statement disclosure. Operating segments are defined as components of an entity for which separate financial information is available and that is regularly reviewed by the Chief Operating Decision Maker ("CODM") in deciding how to allocate resources to an individual segment and in assessing performance. The Company's CODM is its Chief Executive Officer ("CEO"). The Company has determined that it operates as a single operating segment and has one reportable segment.

***Impairment of Long-Lived Assets***

 ****

Long-lived assets and certain identifiable intangible assets to be held and used are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Determination of recoverability is based on an estimate of undiscounted future cash flows resulting from the use of the asset and its eventual disposition. Measurement of an impairment loss for long-lived assets and certain identifiable intangible assets that management expects to hold, and use is based on the fair value of the asset. Long-lived assets and certain identifiable intangible assets to be disposed of are reported at the lower of carrying amount or fair value less costs to sell.

***Recently Issued and Adopted Accounting Standards***

 ****

From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board or other standard setting bodies that may have an impact on the Company's accounting and reporting. The Company believes that such recently issued accounting pronouncements and other authoritative guidance for which the effective date is in the future either will not have an impact on its accounting or reporting or that such impact will not be material to its financial position, results of operations, and cash flows when implemented.

**NOTE 3. INVENTORIES**

Inventories are stated at the lower of cost and net realizable value. Cost is determined using the moving average method and net realizable value is the estimated selling price less costs of disposal in the ordinary course of business. The cost of inventories includes direct costs plus shipping and packaging materials.

As discussed in Note 1, on May 12, 2025, through its wholly owned subsidiary AIG F&B, the Company acquired $283,452 in inventory which is expected to be sold or used in production in the immediate future.

**NOTE 4. CONVERTIBLE NOTES PAYABLE**

Since the change of control of the Company in May 2018, the Company received advances from Pure Energy 714 LLC, an unaffiliated entity, totaling $240,803. On March 15, 2019, specific terms were reached on $70,757 of the advances pursuant to an unsecured convertible promissory note entered into between the Company and Pure Energy 714 LLC, the terms call for repayment of the advances including interest on any unconverted principal amount at a rate of 4% per annum and a repayment date on or before August 15, 2022. Additional terms include a voluntary conversion option, pursuant to which Pure Energy 714 LLC may convert any outstanding balance at $0.05 per share into shares of common stock. On January 3, 2020, specific terms were reached on the remaining $170,046 of the advances pursuant to an unsecured demand note. See Note 5. Accrued interest on this note totaled $20,875 including default interest of $7,353 at December 31, 2024. On February 26, 2025, the lender converted 100% of the debt and all of the accrued interest into 11,325,837 shares of the Company's common stock. See Note 6.

On December 2, 2020, we issued a promissory note to an accredited investor in consideration for $50,000 with interest at the rate of 10% per annum from the issue date, and also issued to the accredited investor a common stock purchase warrant (the "Warrant") to acquire 400,000 shares of common stock. The Warrant is exercisable for a period of five years at an exercise price of $0.01. This note will mature on the earlier of (i) closing of the next equity financing of at least $1,000,000 or (ii) September 2, 2021 (maturity date). The holder, at its sole election, may convert the interest accrued on this note into shares of stock of the company at $0.20 per share. On November 29, 2021, the Company repaid principal totaling $27,500, reducing the Note balance to $22,500. Accrued interest for this note as of December 31, 2024 totaled $6,999. During December 2023, the investor exercised all of the warrants for $4,000. During the first quarter of 2025, the lender converted 100% of the debt and all of the accrued interest into 1,032,465 shares of the Company's common stock. The common shares were issued April 3, 2025. See Note 8.

On December 3, 2020, the Company issued a convertible debenture to an accredited investor in consideration for $50,000 with interest at the rate of 10% per annum from the issue date, and also issued to the accredited investor a common stock purchase warrant (the "Warrant") to acquire 400,000 shares of common stock. The Warrant was exercisable for a period of five years at an exercise price of $0.01. This debenture was convertible at the election of the holder into shares of common stock at the price per share equal to 120% of the market price of the Company's listed common stock on the date of such conversion. During December 2023, the investor exercised all of the warrants for $4,000.

On June 25, 2024, the investor submitted paperwork that was approved by the Company to convert the entire Note and all of the related accrued interest totaling $68,054 into 3,272,031 shares of the Company's Common Stock. While the transaction was approved, the Common Stock had not yet been issued at December 31, 2024 and were recorded as "Common Stock to be issued" in the Equity Section of the accompanying Balance Sheet. The common shares were issued February 20, 2025. See Note 6.

On April 27, 2021 (the "Issuance Date"), the Company entered into a Securities Purchase Agreement with an accredited investor (the "April 2021 Investor") providing for the sale by the Company to the April 2021 Investor of a 10% Senior Secured Convertible Promissory Note in the principal amount of $315,789 (the "April 2021 Note", and the "Financing"). The principal amount of the April 2021 Note includes an Original Issue Discount of $15,789, resulting in $300,000 in total proceeds received by the Company in the Financing. The April 2021 Note is convertible at the option of the April 2021 Investor into shares of common stock of the Company at $0.40 per share. In addition to the April 2021 Note, the April 2021 Investor also received 250,000 shares of common stock of the Company (the "Commitment Shares"), and a common share purchase warrant (the "April 2021 Warrant", and together with the April 2021 Note and the Commitment Shares, the "Securities") to acquire 500,000 shares of common stock of the Company. The April 2021 Warrant is exercisable for five years at an exercise price of $0.60. The lender agreed to not exercise any of the warrant and conversion feature from their inception through August 15, 2025. The lender has retained its right to exercise the warrants and conversion feature from August 16, 2025 through their expiration. The Original Issue discount was being amortized over the term of the loan of 18 months and was fully amortized during the year ended December 31, 2022. Accrued interest for this note as of September 30, 2025 was $193,884 including default interest of $146,894. Accrued interest for this note as of December 31, 2024 was $141,779 including default interest of $94,789.

On November 18, 2021 (the "Issuance Date"), the Company entered into a Securities Purchase Agreement with an accredited investor (the "November 2021 Investor") providing for the sale by the Company to the November 2021 Investor of a 10% Senior Secured Convertible Promissory Note in the principal amount of $400,000 (the "November 2021 Note", and, the "Financing"), to be paid by the November 2021 Investor to the Company in two tranches (each, a "Tranche"). The first Tranche consists of a payment by the November 2021 Investor to the Company on the Issue Date of $200,000, from which the November 2021 Investor retained $5,000 to cover its legal fees. A second Tranche consisting of $200,000 was paid in December 2021, resulting in $395,000 in total proceeds to be received by the Company in the Financing. In addition to the November 2021 Note, the November 2021 Investor also received a common share purchase warrant (the "November 2021 Warrant", and together with the November 2021 Note, the "Securities") to acquire 666,667 shares of common stock of the Company. The November 2021 Warrant is exercisable for five years at an exercise price of $0.45. The lender agreed to not exercise any of the warrant and conversion feature from their inception through April 15, 2025. The lender has retained its right to exercise the warrants and conversion feature from April 16, 2025 through their expiration. The closing of the Financing in the amount of $400,000 occurred on December 16, 2021. The maturity date ("Maturity Date") for each Tranche is at the end of the period that begins from the date each Tranche is paid and ends 12 months thereafter, and interest associated with the November 2021 Note is 10% per annum. Accrued interest for this note as of September 30, 2025 was $280,953 including default interest of $186,066. Accrued interest for this note as of December 31, 2024 and was $214,954 including default interest of $120,066.

**NOTE 5. NOTES PAYABLE**

On January 3, 2020, specific terms were reached between the Company and Pure Energy 714 LLC on the remaining $170,046 of prior advances made to the Company (See Note 5) pursuant to an unsecured demand note entered into between the Company and Pure Energy 714 LLC. The terms call for repayment of the advances including interest on any unconverted principal amount at a rate of 12% per annum and a repayment date on or before June 3, 2021, at the rate of 12% per annum. If the demand note is unpaid by June 3, 2021, default interest of 3% monthly will apply. On January 17, 2020, the Company repaid $20,000 of the principal outstanding reducing the note balance to $150,046. An additional $10,000 was received on March 16, 2021, but subsequently returned in April 20, 2021. Accrued interest on this note totaled $90,521 at December 31, 2024. On February 26, 2025, the lender converted 100% of the debt and all of the accrued interest into 4,181,284 shares of the Company's common stock. See Note 6.

During 2022 and 2023, the Company received proceeds from various loans from Adriatic Advisors LLC. At December 31, 2023 and 2022, the Company had $383,146 and $332,825 due to Adriatic Advisors LLC, respectively. The notes mature on the earlier of (i) the closing of the Company's next equity financing, or (ii) six months after the date of issue. At the note holder's sole election on the maturity date, the note holder may convert the interest accrued on the note into shares of common stock of the Company at $0.05 per share. Accrued interest on these notes totaled $129,427 at December 31, 2024. On March 11, 2025, the lender converted 100% of the debt and all of the accrued interest into 10,467,460 shares of the Company's common stock. See Note 6.

During May 2024, the Company received proceeds of $11,500 from an investor. The note matures on the earlier of (i) the closing of the Company's next equity financing, or (ii) six months after the date of issue. At the note holder's sole election on the maturity date, the note holder may convert the interest accrued on the note into shares of common stock of the Company at $0.05 per share. Accrued interest on this note totaled $1,357 at December 31, 2024. During the first quarter of 2025, the lender converted 100% of the debt and all of the accrued interest into 247,250 shares of the Company's common stock. The common shares were issued April 3, 2025. See Note 8.

For the three and nine month periods ended September 30, 2025, certain unrelated parties made payments on behalf of the Company to vendors totaling $14,375.

On August 19, 2025, Stephen Spanos issued a Note Payable in exchange for outstanding service invoices in the amount $41,250 with a stated interest rate of 21%. The note is disputed by the company as it was not approved by a majority of the Board of Directors and violates the terms of previous notes that have a primary placement for repayment. These financial statements have recorded the note and accrued interest in the current liabilities.

**NOTE 6. ACQUISITION CREDITS**

**In accordance with ASC 480-10-25, a financial instrument is classified as a liability if it:**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**·** Is
 mandatorily redeemable;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**·** Requires
 or may require the issuer to repurchase it by transferring assets;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**·** Is
 settled in a variable number of shares with monetary value fixed or indexed

**The acquisition credits issued by the Company are not mandatorily redeemable and do not include a repurchase ability. However, they are settled through a variable number of shares determined by a price determined by the volume-weighted average price of the Company's common stock for the 30-day period preceding the requested conversion date, therefore are classified as a liability on the Company's financial statements.**

On May 12, 2025, the Company, through its wholly owned subsidiary AIG F&B, acquired Assets totaling $595,440 from American Industrial Group, Inc. In consideration for the assets received, Sentient Brands Holdings, Inc. issued $595,440 of Acquisition Credits.

On July 3, 2025, the Company, through its 51%-owned subsidiary Aqua Emergency, Inc.(NV), acquired Assets totaling $1,905,272. from Aqua Emergency, Inc.(FL). In consideration for the assets received, Aqua Emergency, Inc.(FL) Sentient Brands Holdings, Inc. issued $1,905,272 of Acquisition Credits.

On September 30, 2025, the Company issued $14,000,000 of Acquisition Credits to a service provider for legal services provided. This was in satisfaction of $100,000 that was previously recognized as accounts payable and an additional $40,000 in legal fee expense.

Acquisition Credits are issued subject to investment representations of the original recipient and may be transferred or exchanged only in compliance with the Securities Act of 1933. The Holder of an Acquisition Credit is entitled, at its option, at any time more than six months after the issuance date, which will be the Maturity Date, to convert any or all of the principal amounts of the Acquisition Credits or any portion of the principal amount into shares of Common Stock of the Company with the number of shares issuable upon such conversion being equal to the dollar amount converted. The conversion price will be determined by the volume-weighted average of the closing price of the Company's common stock for the 30-day period preceding the requested conversion date.

**NOTE 7. STOCKHOLDERS' (DEFICIT)**

***Preferred stock***

 ****

The Company is authorized to issue 25,000,000 shares of Preferred Stock, par value $.001 per share. During the first quarter of 2020, the Company issued 1,000,000 shares of its newly designated Series B Preferred Stock to one investor. During the first quarter of 2025, the Company accepted return and cancelled 1,000,000 shares of the old Series B preferred Stock from the investor and issued 1,000,000 shares of its newly designated Series B Preferred Stock to one investor.

For five years from the date of issuance, the Series B Preferred Stock shall have the number of votes equal to fifty-one percent (51%) of the cumulative total vote of all classes of stock of the Corporation, common or preferred, whether such other class of stock is voting as a single class or the other classes of stock are voting together as a single group, and with respect to such vote, such holder shall have full voting rights and powers equal to the voting rights and powers of the holders of Common Stock, or any other class of preferred stock, and shall be entitled to notice of any stockholders' meeting in accordance with the bylaws of the Corporation, and shall be entitled to vote, together with holders of Common Stock and any class of preferred stock entitled to vote, with respect to any question upon which holders of Common Stock or any class of preferred stock have the right to vote. After five years, the Series B Preferred Stock shall automatically, and without further action by the Corporation, be cancelled and void, and may not be reissued.

As of September 30, 2025 and December 31, 2024, 1,000,000 shares of Series B Preferred Stock were issued and outstanding.

***Common stock***

 ****

On January 29, 2021, the Company, merged with and into its wholly owned subsidiary, Sentient Brands Holdings Inc., a Nevada corporation, pursuant to an Agreement and Plan of Merger between Sentient Brands Holdings Inc., a California corporation, and Sentient Brands Holdings Inc., a Nevada corporation. Sentient Brands Holdings Inc., a Nevada corporation, continued as the surviving entity of the migratory merger. Pursuant to the migratory merger, the Company changed its state of incorporation from California to Nevada and each share of its common stock converted into one share of common stock of the surviving entity in the migratory merger. No dissenters' rights were exercised by any of the Company's stockholders in connection with the migratory merger.

 <u>Issuances of common stock in Fiscal Year 2025:</u>

On February 6, 2025, the Company issued 3,000,000 shares of its common stock to an individual for consulting services.

On February 11, 2025, the Company issued 3,680,000 shares of its common stock to George Furlan as a bonus related to the merger.

On February 11, 2025, the Company issued 1,700,000 shares of its common stock to James Mansour in full settlement of his amount due for past services. See Note 8.

On February 20, 2025, the Company issued 3,272,031 shares of its common stock to satisfy the previous conversion of debt. See Note 5.

On February 26, 2025, the Company issued 15,507,121 shares of its common stock to Pure Energy in exchange for the cancellation of all debt and related accrued interest. See Note 5.

On February 27, 2025, the Company issued 1,540,000 shares of its common stock to Grace Court Advisors as a bonus related to the merger.

On March 11, 2025, the Company issued 2,000,000 shares of its common stock to George Furlan as a bonus related to merger services.

On March 11, 2025, the Company issued 1,000,000 shares of its common stock to a service provider for services.

On March 11, 2025, the Company issued 10,467,460 shares of its common stock to Adriatic Advisors in exchange for the cancellation of all debt and related accrued interest. See Note 5.

On March 20, 2025, the Company issued 1,000,000 to an investor who had purchased stock in May 2024, but was not issued at year end.

On April 2, 2025, the Company issued 247,250 shares of its common stock to an individual in exchange for the cancellation of all debt and related accrued interest. See Note 5.

On April 3, 2025, the Company issued 1,032,465 shares of its common stock to an individual in exchange for the cancellation of all debt and related accrued interest. See Note 5.

On April 15, 2025, the Company issued 300,000 shares to a consultant for management services.

On April 16, 2025, the Company issued 2,000,000 shares to a service provider for services provided related to the merger with AIG.

On April 17, 2025, the Company issued 430,000 shares to a consultant for management services.

On April 28, 2025 the Company sold 600,000 shares of its common stock to an investor for $30,000. As of the date of this filing, the shares have not yet been issued.

<u>Issuances of Common Stock in Fiscal Year 2024</u>

On January 23, 2024, the Company sold 480,000 shares of its common stock to an investor for $24,000. The shares were issued on April 2, 2024.

On February 15, 2024, the Company issued 500,000 shares of its common stock to an investor for $25,000. The shares were issued on April 2, 2024.

On February 22, 2024, the Company issued 1,000,000 shares of its common stock to an investor for $50,000. The shares were issued on April 2, 2024.

On February 22, 2024, the Company issued 600,000 shares of its common stock to an investor for $30,000. The shares were issued on April 2, 2024.

On February 22, 2024, the Company issued 1,000,000 shares of its common stock to an investor for $50,000. The shares were issued on April 2, 2024.

On March 14, 2024, the Company issued a total of 2,000,000 shares of its common stock to a consultant for services rendered.

On March 28, 2024, the Company entered into a Settlement and Release Agreement with a vendor pursuant to which the vendor agreed to forgive $14,998 (the "Debt Amount") owed by the Company to the vendor for services rendered to the Company in consideration of an issuance to the vendor of 600,000 shares of common stock of the Company registered on the Form S-8 pursuant to the Plan. The shares were issued on April 9, 2024.

During April 2024, the Company issued 1,000,000 shares of its common stock to the CEO, Dante Jones in lieu of cash payment for services.

On April 10, 2024 the Company issued 1,050,000 shares of its common stock in lieu of cash payment for consulting services.

On September 20, 2024, the Company issued 500,000 shares of its common stock to a vendor in settlement of a trade payable of $12,000.

On December 17, 2024, the Company issued a total of 250,000 shares of its common stock to a consultant for services rendered.

On December 17, 2024, the Company issued 1,333,333 shares of its common stock to an investor for $40,000.

On December 17, 2024, the Company issued 833,333 shares of its common stock to an investor for $35,000 received during May 2024.

On December 17, 2024, the Company issued 1,000,000 shares of its common stock to an investor for $30,000.

On December 17, 2024, the Company issued 333,333 shares of its common stock to an investor for $10,000.

On December 17, 2024, the Company issued 333,333 shares of its common stock to an investor for $10,000.

On December 17, 2024, the Company issued a total of 1,000,000 shares of its common stock to a consultant for services rendered.

On December 17, 2024, the Company issued 666,667 shares of its common stock to an investor for $20,000 received during May 2024.

On December 17, 2024, the Company issued 300,000 shares of its common stock to a vendor in settlement of a trade payable of $9,000.

**NOTE 8. COMMITMENTS AND CONTINGENCIES**

On December 26, 2019, the Company entered into an Employment Agreement (the "Furlan Agreement") with George Furlan pursuant to which Mr. Furlan was appointed as the Company's Chief Executive Officer. The Furlan Agreement provides for a base salary of $60,000 per year with such base salary being increased to $120,000 per year beginning on the one (1) year anniversary of the completion of a financing by the Company of no less than $3,000,000. The Furlan Agreement also contains an annual bonus based on the amount of revenue generated by the Company from the sale of certain products. The Furlan Agreement has a term of three years from the effective date. Pursuant to the Furlan Agreement, the Company and Mr. Furlan also entered into a into a Restricted Stock Agreement to purchase 718,403 shares of the Company's Common Stock. At this time, there is no written Employment Agreement in effect with Mr. Furlan.

On January 8, 2020, the Company entered into an Executive Consulting Agreement (the "Mansour Agreement") with James Mansour pursuant to which Mr. Mansour was appointed as an Executive Consultant. The Mansour Agreement provides for a base salary of $60,000 per year. The Mansour Agreement had a term of three years from the effective date. Pursuant to the Mansour Agreement, the Company and Mr. Mansour also entered into a Restricted Stock Agreement to purchase 718,403 shares of the Company's Common Stock. At December 31, 2024, the Company maintained an amount due Mr. Mansour totaling $85,000 included in accounts payable. On February 11, 2025, the Company issued 1,700,000 in full settlement of all amounts due Mr. Mansour. See Note 7.

As per terms of the share exchange agreement with AIG F&B, Inc. all legacy contracts were canceled and void as of March 31, 2025. New contracts and arrangements with the vendors, contractors and the service providers are to be negotiated by the Company in good faith on as needed bases.

The Company is currently involved in a wage dispute with a former contractor dating back to the third quarter of 2020. On May 30, 2025, the Company received a demand letter from an attorney representing the contractor in the amount of $286,010 including wages, expenses and interest. The Company disputes the claim in its entirety but has maintained an accrual of $54,000 related to the dispute. The Company has executed a tolling agreement and begun settlement discussions with the contractor's representative. The Company has not made any change to its accrual as of this time. Neither party has initiated legal action at this time. Should any legal action occur against the Company, the Company would defend itself vigorously and would assert claims of misconduct against the former contractor.

In the first quarter of 2024, the Company engaged a consultant pursuant to which the consultant was to receive as consideration for services in accordance with a payment schedule three cash payments of $10,000 for a total of $30,000 and three issuances of 1,000,000 shares of the Company's common stock for a total of 3,000,000 shares. During the first quarter of 2024, the consultant received two separate cash payments of $10,000 for a total of $20,000 and two separate issuances of 1,000,000 shares of the Company's common stock. As of March 31, 2025, the consultant had not yet received the third cash payment and stock issuance. The Company has not recorded any charge for the third payment as of March 31, 2025. Subsequent to March 31, 2025, on April 18, 2025, the consultant was issued 2,000,000 shares of the Company's common stock in full settlement of the agreement.

On August 19, 2025, Stephen Spanos issued a Note Payable in exchange for outstanding service invoices in the amount $41,250 with a stated interest rate of 21%. The note is disputed by the company as it was not approved by a majority of the Board of Directors and violates the terms of previous notes that have a primary placement for repayment. The note and accrued interest are included in the current liabilities of the Company.

**NOTE 9. SUBSEQUENT EVENTS**

The Company has evaluated subsequent events for recognition and disclosure through December 22, 2025, which is the date the financial statements were available to be issued.

Effective October 1, 2025, the Company, through Wyoming Bears, Inc. ("WYB"), closed a share exchange agreement with the Founders, pursuant to which Founders transferred select rights, assets, and business lines to WYB in exchange for Acquisition Credits convertible into shares of SNBH common stock under a performance-based earnout structure. These assets include proprietary distribution relationships and brand distribution rights relevant to the Company's enterprise. As a result of the effective date of the transaction, no results for WYB were in included in the financial statements presented herein.

In October 2025, the company issued 5,419,928 shares to the note holder as a result of the conversion of $85,000 in interest payable.

On September 10, 2025, Board of Directors and the Majority Stockholder, respectively, approved the reverse recapitalization of thirty-to-one of the existing common stock (the "Reverse") and the filing of a Certificate of Amendment (the "Amendment") to the Company's Amended Articles of Incorporation with the Secretary of State of Nevada to reflect such recapitalization. The Company filed an Issuer Company-Related Action Notification Form with the Financial Industry Regulatory Authority on November 21, 2025. The application has not yet been approved and the effect of the reverse split is not included in these financial statements.

No other matters were identified affecting the accompanying financial statements and related disclosures.

**ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS**

The following discussion and analysis of the results of operations and financial condition of Sentient Brands Holdings Inc. for the three and nine months ended September 30, 2025 and 2024 should be read in conjunction with the Sentient Brands Holdings Inc. unaudited condensed consolidated financial statements and the notes thereto contained elsewhere in this report. Our discussion includes forward-looking statements based upon current expectations that involve risks and uncertainties, such as our plans, objectives, expectations and intentions. Actual results and the timing of events could differ materially from those anticipated in these forward-looking statements as a result of a number of factors, including those set forth under the Risk Factors, Special Note Regarding Forward-Looking Statements and Business sections in our Form 10-K as filed with the Securities and Exchange Commission on April 16, 2025. We use words such as "anticipate," "estimate," "plan," "project," "continuing," "ongoing," "expect," "believe," "intend," "may," "will," "should," "could," and similar expressions to identify forward-looking statements.

Unless otherwise indicated, references to the "Company," "us" or "we" refer to Sentient Brands Holdings Inc. and its subsidiaries.

**Overview**

Sentient Brands is currently a next-generation brand platform focused on the acquisition, development, and commercialization of premium and functional consumer packaged goods (CPG) with an emphasis on wellness, sustainability, and emergency preparedness. The Company has implemented a product innovation and acquisition-driven growth strategy through its operating subsidiaries, focusing on consumer categories that offer long-term secular growth potential.

The Company's flagship subsidiaries include:

1. **AIG F&B, Inc.**, a wholly owned Nevada subsidiary, which operates as a manufacturing and distribution platform for food, beverage,
 and wellness products, including shelf-stable and functional nutrition items. AIG F&B sources and produces consumer goods for
 the Company's brand portfolio and strategic partners, including Original New York Seltzer, Arctic Frost, and Burlone.

2. **Aqua Emergency, Inc. (AENV)**, a 51%-owned subsidiary, is a Florida-based specialized manufacturer and distributor of emergency water
 and meals-ready-to-eat (MREs). Aqua Emergency holds the exclusive license for American Red Cross® branded emergency water and
 MREs and supplies federal, state, and municipal emergency agencies, NGOs, and commercial distributors. Products are engineered for
 extended shelf life, regulatory compliance, and rapid deployment.

3. **Wyoming Bears, Inc. (WYB)**, is a California-based specialized distributor of Consumer Packaged
 Goods (CPG) and supplies c-stores, big box retailers both domestically and internationally.
 Distributes such brands as Original New York Seltzer, Burlone, Bear Springs, and Arctic Frost.
 The Company signed a share exchange agreement on September 30, 2025, effective October 1,
 2025, to acquire a majority interest in WYB

These entities serve as the operational and commercial backbone of SNBH's business model, allowing the Company to scale through strategic asset acquisition and production partnerships. The Company intends to leverage its operating subsidiaries, brand equity, and licensing relationships to enter additional product categories aligned with health, safety, and sustainability.

**Strategic Developments**

On April 10, 2025, the Company, through AIG F&B, closed a share exchange agreement with American Industrial Group ("AIG"), pursuant to which AIG transferred select rights, assets, and business lines to AIG F&B in exchange for Acquisition Credits convertible into shares of SNBH common stock under a performance-based earnout structure. These assets include proprietary beverage and first-aid product formulations, manufacturing infrastructure, distribution relationships, and brand rights relevant to the Company's future roadmap.

On July 5, 2025, the Company, through Aqua Emergency Nevada.("AE NV"), closed a share exchange agreement with Aqua Emergency Florida ("AE FL"), pursuant to which AE FL transferred select rights, assets, and business lines to AE NV in exchange for Acquisition Credits convertible into shares of SNBH common stock under a performance-based earnout structure. These assets include proprietary beverage and first-aid product formulations, manufacturing infrastructure, distribution relationships, and brand rights relevant to the Company's future enterprise.

The consideration structure is performance-contingent and subject to regulatory holding periods, lock-up agreements, and earnout milestones tied to revenue, EBITDA, and appraised asset value. The Acquisition Credits may be converted to equity upon the achievement of defined benchmarks over a multi-year horizon.

This transaction significantly enhances the Company's balance sheet and operating capacity, supporting its ability to develop new revenue-generating products and pursue future acquisitions aligned with its mission.

The Company's leadership team brings experience from global consumer brands and retailers, including Original New York Seltzer, Disney, Hugo Boss, Victoria's Secret, Versace, Bath & Body Works, and Walmart. Leveraging this expertise, through its partnership with American Industrial Group, SNBH is positioned to capitalize on strategic sourcing, the ability to manufacture locally with a global footprint, and global distribution networks across omnichannel platforms for high-growth, high-margin brands, while maintaining cash-flow positive operations at all subsidiaries. The Company continues to execute its 24-month acquisition pipeline and to seek growth through synergistic acquisitions, innovation in consumer packaged goods, in food, beverage, pet-care, healthcare, and emergency markets, as well as strategic brand partnerships. Management believes these initiatives, supported by scalable operations and established institutional relationships, will enable sustainable value creation for shareholders.

**Principal Products and Services**

Sentient Brands' product portfolio includes multiple high-growth, consumer-focused brands:

● **Original New York Seltzer** – a heritage natural soda brand recognized for its nostalgic appeal and clean-label formulation.

● **Arctic Frost** – a premium vodka brand positioned for the mass market, with pricing and affordability.

● **Burlone** – a high-quality, yet affordable European wine, food, and beverage brand.

● **Aqua Emergency** – emergency water and meal-ready-to-eat (MRE) kits designed for disaster preparedness, government procurement, and institutional supply chains.

● **American Red Cross® Licensed Products** – long-shelf-life emergency rations and hydration supplies marketed under exclusive license.

All of the Company's proprietary products are formulated and packaged to meet standards of safety, shelf-life stability, consumer appeal, and regulatory compliance.

**Suppliers**

The Company utilizes a diversified network of co-manufacturers, ingredient suppliers, and packaging partners. SNBH is not dependent on any single supplier and maintains contingency arrangements to support uninterrupted operations.

**Distribution**

SNBH leverages both direct-to-consumer and B2B distribution channels:

● E-commerce platforms

● Retail and wholesale distribution

● Government procurement contracts

● International export partnerships

**Marketing Strategy**

The Company promotes its brands through targeted social media marketing, influencer campaigns, PR events, and traditional media. Marketing and brand positioning are executed internally and with third-party agencies for select initiatives.

**Growth Strategies**

To scale operations and enhance shareholder value, the Company is focused on:

● Executing a 24-month acquisition and brand roll-up plan

● Expanding manufacturing and fulfillment capabilities

● Leveraging omnichannel distribution networks

● Scaling brands through licensing and global expansion

**M&A Strategy**

SNBH targets synergistic acquisitions in high-margin, high-growth categories including food, beverage, pet care, health, and emergency products. The Company applies an earnout-based consideration model to align incentives and manage dilution. The April 2025 acquisition of assets from American Industrial Group is the first major transaction under this model. Subsequently, we entered into a majority owned company, Aqua Emergency, a Nevada company ("AE-NV"), whereby we own 51% of the shares and control 2 out of 3 board seats. AE-NV acquired assets from Aqua Emergency, a Florida company, in exchange for acquisition credits issued by SNBH.

**Customers**

The Company serves a broad customer base, including individual consumers, retailers, distributors, government agencies, and NGOs. Key segments include emergency preparedness, premium beverage, and wellness categories.

**Intellectual Property**

SNBH and its affiliates hold U.S. trademarks and exclusive licenses for Aqua Emergency, Arctic Frost, Original New York Seltzer, American Red Cross, Burlone, and other proprietary brands, with additional trademark applications pending internationally. The Company protects trade secrets through contractual and operational safeguards.

**Competition**

The CPG space is highly competitive, with participants ranging from multinational conglomerates to niche independents. The Company's focus on brand authenticity, regulatory compliance, and premium positioning provides defensible differentiation.

**Research and Development**

Product development is continuous and collaborative across the Company's brand platform. Expenditures are managed prudently and focus on commercialization of innovative formulations and packaging.

**Employees**

The Company employs a lean operating structure, combining a core management team, supported by strategic advisors and specialized contractors. Human capital plans prioritize scalability and operational excellence.

Compensation practices are designed to align performance with long-term value creation through a combination of base pay, performance incentives, and equity participation.

The primary mailing address for the Company is 590 Madison Avenue, 21<sup>st</sup> Floor, New York, New York 10022. The Company's telephone number is (646) 202-2897. The Company's website is <u>www.sentientbrands.com.</u>

**Going Concern**

We have a limited operating history, and our continued growth is dependent upon the continuation of selling our products to our customers; hence generating revenues and obtaining additional financing to fund future obligations and pay liabilities arising from normal business operations. We had an accumulated deficit of $5,561,239 and $4,669,826 at September 30, 2025 and December 31, 2024, respectively and a working capital deficit of $3,266,689 and $2,206,318 at September 30, 2025 and December 31, 2024, respectively. The report of our independent registered public accounting firm on our financial statements for the year ended December 31, 2024 contained an explanatory paragraph regarding our ability to continue as a going concern based upon cash used in operating activities and the current cash balance cannot be projected to cover the operating expenses for the next twelve months from the release date of this report. These factors, among others, raised substantial doubt about our ability to continue as a going concern. Our financial statements appearing elsewhere in this report do not include any adjustments that might result from the outcome of this uncertainty. There are no assurances we will be successful in our efforts to generate significant revenues or report profitable operations or to continue as a going concern, in which event investors would lose their entire investment in our company.

Our ability to continue as a going concern is dependent upon our ability to carry out our business plan, achieve profitable operations, obtain additional working capital funds from our significant shareholders, and or through debt and equity financings. However, there can be no assurance that any additional financings will be available to us on satisfactory terms and conditions, if any.

The accompanying consolidated financial statements do not include any adjustments related to the recoverability or classification of asset-carrying amounts or the amounts and classification of liabilities that may result should the Company be unable to continue as a going concern.

**Critical Accounting Policies and Estimates**

Our discussion and analysis of our financial condition and results of operations are based upon our consolidated financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States. The preparation of these consolidated financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities. We continually evaluate our estimates, including those related to bad debts, recovery of long-lived assets, income taxes and the valuation of equity transactions.

We base our estimates on historical experience and on various other assumptions that we believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Any future changes to these estimates and assumptions could cause a material change to our reported amounts of revenues, expenses, assets and liabilities. Actual results may differ from these estimates under different assumptions or conditions. We believe the following critical accounting policies affect our more significant judgments and estimates used in the preparation of the consolidated financial statements.

**Revenue Recognition**

We recognize revenue when persuasive evidence of an arrangement exists, delivery has occurred or products have been sold, the purchase price is fixed or determinable and collectability is reasonably assured.

Our customers place orders for our products pursuant to their purchase orders and we are paid by our customers pursuant to our invoices. Each invoice calls for a fixed payment in a fixed period of time. We recognize revenue by selling our products under our customers' purchase orders and our related invoices to our customers. Revenue related to the sales of our products to our customers is recognized as the products are sold and amounts are paid, using the straight-line method over the term of the sales transaction. Prepayments, if any, received from customers prior to the products being delivered are recorded as advance from customers. In these cases, when the products are sold, the amount recorded as advance from customers is recognized as revenue.

**Income Taxes**

We are governed by the income tax laws of the United States. Income taxes are accounted for pursuant to ASC 740 "Accounting for Income Taxes," which is an asset and liability approach that requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in our financial statements or tax returns. The charge for taxes is based on the results for the period as adjusted for items, which are non-assessable or disallowed. It is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is accounted for using the balance sheet liability method in respect of temporary differences arising from differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax basis used in the computation of assessable tax profit. In principle, deferred tax liabilities are recognized for all taxable temporary differences, and deferred tax assets are recognized to the extent that it is probably that taxable profit will be available against which deductible temporary differences can be utilized.

Deferred tax is calculated using tax rates that are expected to apply to the period when the asset is realized, or the liability is settled. Deferred tax is charged or credited in the income statement, except when it is related to items credited or charged directly to equity, in which case the deferred tax is changed to equity. Deferred tax assets and liabilities are offset when they related to income taxes levied by the same taxation authority and we intend to settle its current tax assets and liabilities on a net basis.

**Stock-based Compensation**

Stock based compensation is accounted for based on the requirements of the Share-Based Payment topic of Accounting Standards Codification ("ASC") 718 which requires recognition in the financial statements of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award. The Accounting Standards Codification also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award.

Pursuant to ASC Topic 505-50, for share-based payments to consultants and other third-parties, compensation expense is determined at the "measurement date." The expense is recognized over the period of services or the vesting period, whichever is applicable. Until the measurement date is reached, the total amount of compensation expense remains uncertain. We record compensation expense based on the fair value of the award at the reporting date. The awards to consultants and other third parties are then revalued, or the total compensation is recalculated based on the then current fair value, at each subsequent reporting date.

**Recent Accounting Pronouncements**

Other accounting standards that have been issued or proposed by FASB that do not require adoption until a future date are not expected to have a material impact on our consolidated financial statements upon adoption. We do not discuss recent pronouncements that are not anticipated to have an impact on or are unrelated to our consolidated financial condition, results of operations, cash flows or disclosures.

**RESULTS OF OPERATIONS**

**Comparison of Results of Operations for the three months ended September 30, 2025 and 2024**

***Revenue***

 ****

We generated revenue of $373,822 during the three months ended September 30, 2025. The revenue was generated through our new subsidiaries AIG F&B which we acquired in April 2025 and began operations in May 2025 and Aqua Emergency, which we acquired in July 2024 and began operations in August. The revenue consisted of shipments of canned water, seltzer and alcohol beverages to independent but related parties. We did not generate any revenue during the three months ending September 30, 2024.

***Gross Margin***

 ****

We had a positive gross margin of $236,317 for the three months ended September 30, 2025 due to AIG F&B and Aqua Emergency sales. There was no gross margin for the three months ended September 30, 2024 generated by Sentient Brands.

***Operating Expenses***

 ****

For the three months ended September 30, 2025 and 2024, operating expenses consisted of the following:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **2025** | **2025** | **2024** | **2024** |
| Advertising and Marketing |  | 7200 |  |  |
| General and Administrative |  | 27808 |  | 18766 |
| Legal and Professional |  | 83176 |  | 40300 |
| Management Fees |  | 86700 |  | 19200 |
| Write off excess inventory |  |  |  | 150000 |
| **TOTAL OPERATING EXPENSES** |  | **204,884** |  | **228,266** |

---

● Advertising and marketing expenses for the three 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 $27,808 for the three months ended September 30, 2025 representing an increase of $9,042 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 $83,176 which is an increase of $42,876 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. An additional legal fee was realized in the amount of $40,000 for settlement of prior balances through issuance of $140,000 in acquisition credits in exchange for $100,000 reduction in the outstanding balance. 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 $86,700 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.

***Income (Loss) from Operations***

 ****

The Company's operating profit/(loss) for the three-month period ended September 30, 2025 and 2024 was $31,433 and ($228,266), respectively. The increase in operating gain of $259,699 was primarily attributed to operational efficiencies and the gross 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.

***Interest Expense***

 ****

Interest Expense is related to our convertible and other notes payable. During the three months ended September 30, 2025, interest expense totaled $40,412 compared to $63,575 for the same period in 2024. The decrease in 2025 is a result of the several conversions of debt into equity during the first quarter of 2025.

***Income Taxes***

 ****

We did not have any income taxes expense for the three months ended September 30, 2025 and 2024.

***Net Loss***

 ****

Our net profit/(loss) for the three months period ended September 30, 2025 and 2024 was $(3,979) and $(291,841), respectively. There is a non-controlling interest adjustment for the three months ended September 30, 2025 of ($20,844).

**Comparison of Results of Operations for the nine months ended September 30, 2025 and 2024**

***Revenue***

 ****

We generated revenue of $484,723 during the nine months ended September 30, 2025. The revenue was generated through our new subsidiary AIG F&B, which we acquired in April 2025 and began operations in May 2025, and Aqua Emergency, which we acquired in July of 2025 and began operations in July 2025. The revenue consisted of shipments of bottled water, seltzer and other beverages to independent but related parties. We did not generate any revenue during the nine months ending September 30, 2024.

***Gross Margin***

 ****

We had a positive gross margin of $230,605 for the nine months ended September 30, 2025 due to the sales through our new subsidiary AIG F&B, which we acquired in April 2025 and began operations in May 2025, and Aqua Emergency, which we acquired in July of 2025 and began operations in July 2025. There was no gross margin for the nine months ended September 30, 2024.

***Operating Expenses***

 ****

For the nine months ended September 30, 2025 and 2024, operating expenses consisted of the following:

---

| | | |
|:---|:---|:---|
|  | **2025** | **2024** |
| Advertising and marketing | 7200 |  |
| General and Administrative | 35492 | 43026 |
| Legal and Professional | 559693 | 409178 |
| Management Fees | 447105 | 140000 |
| Write off excess inventory |  | 150000 |
| **TOTAL OPERATING EXPENSES** | **1049490** | **742204** |

---

● 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 $35,492 for the nine months ended September 30, 2025 representing an decrease of $7,534 compared to the total of $43,026 for the nine months ended September 30, 2024. The decrease 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.

● 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 $559,693 which is an increase of $150,515 compared to total expense of $409,178 for the nine months ended September 30, 2024. The increase is attributed to 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. An additional legal fee was realized in the amount of $40,000 for settlement of prior balances through issuance of $140,000 in acquisition credits in exchange for $100,000 reduction in the outstanding balance.

● 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 $447,105 representing an increase of $307,105 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 ($818,885) and ($742,204), respectively attributable to the company operations prior to the Share Exchange Agreement with AIG. The increase in operating loss of $46,681 was primarily attributed to legal fees relating to the acquisition of subsidiaries and SEC fees with aggressive cost cutting and reorganization conducted post Share Exchange Agreement with AIG and profit generated by Aqua Emergency which was acquired in July and AIG F&B, which was acquired in May.

***Interest Expense***

 ****

Interest Expense is related to our convertible and other notes payable. During the nine months ended September 30, 2025, interest expense totaled $129,878 compared to $191,545 for the same period in 2024. The decrease in 2025 is a result of the several conversions of debt into equity during the first quarter of 2025.

***Income Taxes***

 ****

We did not have any income taxes expense for the six months ended September 30, 2025 and 2024.

***Net Loss***

 ****

Our net loss for the nine months period ended September 30, 2025 and 2024 was $891,412 and $933,749, respectively. There is a non-controlling interest adjustment of ($20,844) for the nine months ended September 30, 2025.

**Liquidity and Capital Resources**

The consolidated financial statements have been prepared using generally accepted accounting principles in the United States of America ("GAAP") applicable for a going concern, which assumes that the Company will realize its assets and discharge its liabilities in the ordinary course of business.

To the extent we are successful in growing our business both organically and through acquisition, we continue to plan our working capital and the proceeds of any financing to finance such acquisition costs.

Liquidity is the ability of a company to generate funds to support its current and future operations, satisfy its obligations and otherwise operate on an ongoing basis. On September 30, 2025, we had a cash balance of $21,720. These funds are kept in financial institutions located in United States.

As of September 30, 2025, we had total current assets of $875,775, consisting of $21,720 in cash, accounts receivable of $376,506, prepaid expenses of $101,713 and inventory of $375,836. Our total current liabilities as of September 30, 2025 were $4,142,484. We had a working capital deficit of $3,266,689 as of September 30, 2025.

Our ability to continue as a going concern is dependent upon our ability to carry out our business plan, achieve profitable operations, obtain additional working capital funds from our significant shareholders, and or through debt and equity financings. However, there can be no assurance that any additional financings will be available to us on satisfactory terms and conditions, if any.

The accompanying consolidated financial statements do not include any adjustments related to the recoverability or classification of asset-carrying amounts or the amounts and classification of liabilities that may result should the Company be unable to continue as a going concern.

***Cash Flows from Operating Activities***

 ****

Operating activities used $25,660 in net cash received for the nine months ended September 30, 2025, compared with cash used of $190,347 for the nine months ended September 30, 2024. Our positive operating cash flow for the nine months ended September 30, 2025, was largely the result of our net loss of $891,412 offset by non- cash expense for consulting services of $1,093,231 and assets acquired through the asset purchase agreements with AIG F&B and AE NV.

For the nine months ended September 30, 2024, operating activities used cash of $190,347. The primary causes of the cash usage was our net loss of $933,749. This was primarily offset by non-cash expense for consulting services of $340,750 and a stock subscription of $105,000.

***Cash Flows from Investing Activities***

 ****

Cash flow from investment activities for the nine months ended September 30, 2025 was $7,948 for investment in intangible assets and $0 in 2024.

***Cash Flows from Financing Activities***

 ****

Net cash flows provided by financing activities during the nine months ended September 30, 2025, amounted to $36,000 compared with cash flows provided by financing activities of $11,500 for the nine months ended September 30, 2024. Our positive cash flows for the nine months ended September 30, 2025 and 2024 consisted of proceeds from the sale of common stock.

***Going Concern***

 ****

As of September 30, 2025, we have an accumulated deficit of $5,561,239. Our ability to continue as a going concern is contingent upon the successful completion of additional financing arrangements and our ability to achieve and maintain profitable operations. While we are expanding our best efforts to achieve the above plans, there is no assurance that any such activity will generate funds that will be available for operations. These conditions raise substantial doubt about our ability to continue as a going concern. These financial statements do not include any adjustments that might arise from this uncertainty.

We will need to raise additional funds, particularly if we are unable to generate positive cash flow as a result of our operations. We estimate that based on current plans and assumptions, that our available cash will be insufficient to satisfy our cash requirements under our present operating expectations. Other than working capital and advance received from related parties and funds received pursuant to securities purchase agreements, we presently have no other significant alternative source of working capital. We have used these funds to fund our operating expenses, pay our obligations and grow our company. We will need to raise significant additional capital to fund our operations and to provide working capital for our ongoing operations and obligations. Therefore, our future operation is dependent on our ability to secure additional financing. Financing transactions may include the issuance of equity or debt securities, obtaining credit facilities, or other financing mechanisms. However, the trading price of our common stock and a downturn in the U.S. equity and debt markets could make it more difficult to obtain financing through the issuance of equity or debt securities. Even if we are able to raise the funds required, it is possible that we could incur unexpected costs and expenses or experience unexpected cash requirements that would force us to seek alternative financing. Furthermore, if we issue additional equity or debt securities, stockholders may experience additional dilution or the new equity securities may have rights, preferences or privileges senior to those of existing holders of our common stock. The inability to obtain additional capital may restrict our ability to grow and may reduce our ability to continue to conduct business operations. If we are unable to obtain additional financing, we will be required to cease our operations. To date, we have not considered this alternative, nor do we view it as a likely occurrence.

***Contractual Obligations and Off-Balance Sheet Arrangements***

 ****

None

***Contractual Obligations***

 ****

We presently do not have any contractual obligations.

***Off-balance Sheet Arrangements***

 ****

We presently do not have off-balance sheet arrangements.

***Inflation***

 ****

The effect of inflation on our revenue and operating results was not significant.

**ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.**

As a smaller reporting company, as defined in Rule 12b-2 of the Exchange Act, we are not required to provide the information required by this Item.

**ITEM 4. CONTROLS AND PROCEDURES**

**Evaluation of Disclosure Controls and Procedures**

We conducted an evaluation, with the participation of our Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended, or the Exchange Act, as of March 31, 2023, to ensure that information required to be disclosed by us in the reports filed or submitted by us under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Securities Exchange Commission's rules and forms, including to ensure that information required to be disclosed by us in the reports filed or submitted by us under the Exchange Act is accumulated and communicated to our management, including our principal executive and principal financial officer, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure. Based on that evaluation, our Chief Executive Officer and Chief Financial Officer have concluded that as of September 30, 2025, our disclosure controls and procedures were not effective at the reasonable assurance level due to the material weaknesses identified and described below.

Our principal executive officers do not expect that our disclosure controls or internal controls will prevent all error and all fraud. Although our disclosure controls and procedures were designed to provide reasonable assurance of achieving their objectives and our principal executive officers have determined that our disclosure controls and procedures are effective at doing so, a control system, no matter how well conceived and operated, can provide only reasonable, not absolute assurance that the objectives of the system are met. Further, the design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs. Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within the Company have been detected. These inherent limitations include the realities that judgments in decision-making can be faulty, and that breakdowns can occur because of simple error or mistake. Additionally, controls can be circumvented if there exists in an individual a desire to do so. There can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions.

**Remediation Plan to Address the Material Weaknesses in Internal Control over Financial Reporting**

A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of our annual or interim financial statements will not be prevented or detected on a timely basis. Management identified the following three material weaknesses that have caused management to conclude that, as of September 30, 2025, our disclosure controls and procedures, and our internal control over financial reporting, were not effective at the reasonable assurance level:

1. We
 do not have written documentation of our internal control policies and procedures. Written documentation of key internal controls
 over financial reporting is a requirement of Section 404 of the Sarbanes-Oxley Act as of the period ending September 30, 2025.
 Management evaluated the impact of our failure to have written documentation of our internal controls and procedures on our
 assessment of our disclosure controls and procedures and has concluded that the control deficiency that resulted represented a
 material weakness.

2. We
 do not have sufficient segregation of duties within accounting functions, which is a basic internal control. Due to our size and
 nature, segregation of all conflicting duties may not always be possible and may not be economically feasible. However, to the extent
 possible, the initiation of transactions, the custody of assets and the recording of transactions should be performed by separate
 individuals. Management evaluated the impact of our failure to have segregation of duties on our assessment of our disclosure controls
 and procedures and has concluded that the control deficiency that resulted represented a material weakness.

3. Effective
 controls over the control environment were not maintained. Specifically, a formally adopted written code of business conduct and
 ethics that governs our employees, officers, and directors was not in place. Additionally, management has not developed and effectively
 communicated to employees its accounting policies and procedures. This has resulted in inconsistent practices. No director qualifies
 as an audit committee financial expert as defined in Item 407(d)(5)(ii) of Regulation S-K. Since these entity level programs have
 a pervasive effect across the organization, management has determined that these circumstances constitute a material weakness.

To address these material weaknesses, management performed additional analyses and other procedures to ensure that the financial statements included herein fairly present, in all material respects, our financial position, results of operations and cash flows for the periods presented. Accordingly, we believe that the financial statements included in this report fairly present, in all material respects, our financial condition, results of operations and cash flows for the periods presented.

To remediate the material weakness in our documentation, evaluation and testing of internal controls we plan to engage a third-party firm to assist us in remedying this material weakness once resources become available.

We intend to remedy our material weakness with regard to insufficient segregation of duties by hiring additional employees in order to segregate duties in a manner that establishes effective internal controls once resources become available.

**Changes in Internal Controls over Financial Reporting**

There were no changes (including corrective actions with regard to material weakness) in our internal controls over financial reporting that occurred during the period covered by this report that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

**PART II - OTHER INFORMATION**

**ITEM 1. LEGAL PROCEEDINGS**

From time to time, we are subject to ordinary routine litigation incidental to our normal business operations. We are not currently a party to any litigation the outcome of which, if determined adversely to us, would individually or in the aggregate be reasonably expected to have a material adverse effect on our business, operating results, cash flows or financial condition.

**ITEM 1A. RISK FACTORS**

Risk factors describing the major risks to our business can be found under Item 1A, "Risk Factors", in our Annual Report on Form 10-K for the year ended December 31, 2024. There has been no material change in our risk factors from those previously discussed in the Annual Report on Form 10-K.

**ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS**

On February 6, 2025, the Company issued 3,000,000 shares of its common stock to two individual for consulting services.

On February 11, 2025, the Company issued 3,680,000 shares of its common stock to George Furlan as a bonus related to the merger.

On February 11, 2025, the Company issued 1,700,000 shares of its common stock to James Mansour in full settlement of his amount due for past services. See Note 8.

On February 20, 2025, the Company issued 3,272,031 shares of its common stock to satisfy the previous conversion of debt. See Note 5.

On February 26, 2025, the Company issued 15,507,121 shares of its common stock to Pure Energy in exchange for the cancellation of all debt and related accrued interest. See Note 5.

On February 27, 2025, the Company issued 1,540,000 shares of its common stock to Grace Court Advisors as a bonus related to the merger.

On March 11, 2025, the Company issued 2,000,000 shares of its common stock to George Furlan as a bonus related to merger services.

On March 11, 2025, the Company issued 1,000,000 shares of its common stock to a service provider for services.

On March 11, 2025, the Company issued 10,467,460 shares of its common stock to Adriatic Advisors in exchange for the cancellation of all debt and related accrued interest. See Note 5.

On March 20, 2025, the Company issued 1,000,000 to an investor who had purchased stock in May 2024, but was not issued at year end.

On April 2, 2025, the Company issued 247,250 shares of its common stock to an individual in exchange for the cancellation of all debt and related accrued interest. See Note 5.

On April 3, 2025, the Company issued 1,032,465 shares of its common stock to an individual in exchange for the cancellation of all debt and related accrued interest. See Note 5.

On April 15, 2025, the Company issued 300,000 shares to a consultant for management services.

On April 16, 2025, the Company issued 2,000,000 shares to a service provider for services provided related to the merger with AIG.

On April 17, 2025, the Company issued 430,000 shares to a consultant for management services.

On April 28, 2025 the Company sold 600,000 shares of its common stock to an investor for $30,000. As of the date of this filing, the shares have not yet been issued.

The offers, sales, and issuances of the securities described above were deemed to be exempt from registration under the Securities Act in reliance on Section 4(a)(2) of the Securities Act of 1933, as amended and/or Rule 506 as promulgated under Regulation D as transactions by an issuer not involving a public offering. The recipients of securities in each of these transactions acquired the securities for investment only and not with a view to or for sale in connection with any distribution thereof and appropriate legends were affixed to the securities issued in these transactions. Each of the recipients of securities in these transactions was an accredited or sophisticated person and had adequate access, through employment, business or other relationships, to information about us.

The Company claims an exemption from the registration requirements of the Securities Act of 1933 (the "Securities Act") for the issuances of the above securities pursuant to Section 4(a)(2) of the Securities Act and/or Rule 506 of Regulation D promulgated under the Securities Act. The investors in these securities are accredited investors as defined in Rule 501 of Regulation D promulgated under the Securities Act. As of the date hereof, the Company is obligated on the above notes issued to the investor. The above notes are a debt obligation arising other than in the ordinary course of business which constitute a direct financial obligation of the Company.

The foregoing information is a summary of each of the agreements involved in the transaction described above, is not complete, and is qualified in its entirety by reference to the full text of those agreements, each of which is attached an exhibit to this Quarterly Report on Form 10-Q. Readers should review those agreements for a complete understanding of the terms and conditions associated with this transaction.

**ITEM 3. DEFAULTS UPON SENIOR SECURITIES**

None.

**ITEM 4. MINE SAFETY DISCLOSURES**

None.

**ITEM 5. OTHER INFORMATION**

During the quarter ended September 30, 2025, no director or Section 16 officer adopted or terminated any Rule 10b5-1 trading arrangements or non-Rule 10b5-1 trading arrangements.

**ITEM 6. EXHIBITS**

The following exhibits are filed as part of, or incorporated by reference into, this Quarterly Report on Form 10-Q.

---

| | |
|:---|:---|
| **Exhibit No.** | **Exhibit Description** |
| 31.1\* | [Certification of Chief Executive Officer pursuant to Rule 13a-14(a) or Rule 15d-14(a) as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.](e7062_ex31-1.htm) |
| 31.2\* | [Certification of Chief Financial Officer pursuant to Rule 13a-14(a) or Rule 15d-14(a) as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.](e7062_ex31-2.htm) |
| 32\* | [Certification of Chief Executive Officer & Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002](e7062_ex32.htm) |

---

\* Filed herewith

**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

---

| | | |
|:---|:---|:---|
|  | **SENTIENT BRANDS HOLDINGS INC.** | **SENTIENT BRANDS HOLDINGS INC.** |
| Date: December 22, 2025 | By: | /s/ George Furlan |
|  |  | George Furlan |
|  |  | Chief Executive Officer<br> (Principal Executive Officer) |
| Date: December 22, 2025 | By: | /s/ Jeanene Morgan |
|  |  | Jeanene Morgan |
|  |  | Financial Controller<br> (Principal Financial and Accounting Officer) |

---

## Exhibit 31.1

**<u>Exhibit 31.1</u>**

**Certification Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002**

I, George Furlan, certify that:

1. I
 have reviewed this Quarterly Report on Form 10-Q/A (the "report") of Sentient Brands Holdings Inc.;

2. Based
 on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
 to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to
 the period covered by this report;

3. Based
 on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
 respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in
 this report;

4. The
 registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures
 (as defined in Exchange Act Rules 13a-15 (e) and 15d-15 (e)) and internal control over financial reporting (as defined in Exchange
 Act Rules 13a-15 (f) and 15d-15 (f)) for the registrant and have:

a) Designed
 such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
 to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others
 within those entities, particularly during the period in which this report is being prepared;

b) Designed
 such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our
 supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements
 for external purposes in accordance with generally accepted accounting principles;

c) Evaluated
 the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about
 the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation;
 and

d) Disclosed
 in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's
 most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant's internal
 control over financial reporting; and

5. The
 registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial
 reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing
 the equivalent functions):

a) All
 significant deficiencies and material weaknesses in the design or operation of internal controls over financial reporting which are
 reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information;
 and

b) Any
 fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's
 internal control over financial reporting.

---

| | | |
|:---|:---|:---|
| Date: December 22, 2025 | By: | /s/ George Furlan |
|  |  | George Furlan |
|  |  | Chief Executive Officer<br> (Principal Executive Officer) |

---

## Exhibit 31.2

**<u>Exhibit 31.2</u>**

**Certification Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002**

I, Jeanene Morgan, certify that:

1. I
 have reviewed this Quarterly Report on Form 10-Q/A (the "report") of Sentient Brands Holdings Inc.;

2. Based
 on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
 to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to
 the period covered by this report;

3. Based
 on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
 respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in
 this report;

4. The
 registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures
 (as defined in Exchange Act Rules 13a-15 (e) and 15d-15 (e)) and internal control over financial reporting (as defined in Exchange
 Act Rules 13a-15 (f) and 15d-15 (f)) for the registrant and have:

a) Designed
 such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
 to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others
 within those entities, particularly during the period in which this report is being prepared;

b) Designed
 such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our
 supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements
 for external purposes in accordance with generally accepted accounting principles;

c) Evaluated
 the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about
 the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation;
 and

d) Disclosed
 in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's
 most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant's internal
 control over financial reporting; and

5. The
 registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial
 reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing
 the equivalent functions):

a) All
 significant deficiencies and material weaknesses in the design or operation of internal controls over financial reporting which are
 reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information;
 and

b) Any
 fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's
 internal control over financial reporting.

---

| | | |
|:---|:---|:---|
| Date: December 22, 2025 | By: | /s/ Jeanene Morgan |
|  |  | Jeanene Morgan |
|  |  | Financial Controller<br> (Principal Financial and Accounting Officer) |

---

## Ex-32

**<u>Exhibit 32</u>**

**Certifications Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, 18 U.S.C. Section 1350**

Certification of Chief Executive Officer and Chief Financial Officer Pursuant to 18 U.S.C. Section 1350

The undersigned, George Furlan, in his capacities as Interim Chief Executive Officer and Interim Chief Financial Officer, respectively, of Sentient Brands Holdings Inc. (the "Registrant") does hereby certify with respect to the Quarterly Report on Form 10-Q/A of the Registrant for the period ended September 30, 2025, as filed with the Securities and Exchange Commission on the date hereof (the "Report"), that, to the best of his knowledge:

(1) The
 Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The
 information contained in the Report fairly presents, in all material respects, the financial condition and results of operations
 of the Registrant as of, and for, the periods presented in this Report.

---

| | |
|:---|:---|
| Date: December 22, 2025 | /s/ George Furlan |
|  | George Furlan |
|  | Chief Executive Officer<br> (Principal Executive Officer) |
| Date: December 22, 2025 | /s/ Jeanene Morgan |
|  | Jeanene Morgan |
|  | Financial Controller<br> (Principal Financial and Accounting Officer) |

---