# Functional Brands Inc.: financial statements, quarterly

MEHA · OTC · CIK 1837254 · [Healthcare](/sectors/healthcare.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/meha.md) · [Financials](/companies/meha/financials.md) · [Filings](/companies/meha/filings.md) · [Insiders](/companies/meha/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/meha/financials.md?period=annual).

## Income statement

| Line item | Unit | period not labelled (2024-09-30) | period not labelled (2024-12-31) | period not labelled (2025-03-31) | period not labelled (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $k | [1,396](/filings/0001213900-25-121689.md) | [1,680 d](/filings/0001213900-26-035675.md) | [1,590](/filings/0001213900-26-057934.md) | [1,833](/filings/0001213900-26-089996.md) | [1,694](/filings/0001213900-25-121689.md) | [1,495 d](/filings/0001213900-26-035675.md) | [1,646](/filings/0001213900-26-057934.md) | [1,871](/filings/0001213900-26-089996.md) |
| Cost of revenue | $k | [632](/filings/0001213900-25-121689.md) | [691 d](/filings/0001213900-26-035675.md) | [723](/filings/0001213900-26-057934.md) | [864](/filings/0001213900-26-089996.md) | [716](/filings/0001213900-25-121689.md) | [824 d](/filings/0001213900-26-035675.md) | [684](/filings/0001213900-26-057934.md) | [750](/filings/0001213900-26-089996.md) |
| Gross profit | $k | [764](/filings/0001213900-25-121689.md) | [989 d](/filings/0001213900-26-035675.md) | [867](/filings/0001213900-26-057934.md) | [968](/filings/0001213900-26-089996.md) | [978](/filings/0001213900-25-121689.md) | [671 d](/filings/0001213900-26-035675.md) | [961](/filings/0001213900-26-057934.md) | [1,120](/filings/0001213900-26-089996.md) |
| Operating income | $k | [(219)](/filings/0001213900-25-121689.md) | [(136) d](/filings/0001213900-26-035675.md) | [(32.1)](/filings/0001213900-26-057934.md) | [(155)](/filings/0001213900-26-089996.md) | [(78.3)](/filings/0001213900-25-121689.md) | [(1,133) d](/filings/0001213900-26-035675.md) | [(683)](/filings/0001213900-26-057934.md) | [(1,320)](/filings/0001213900-26-089996.md) |
| Interest expense | $k | [69.6](/filings/0001213900-25-121689.md) | [142 d](/filings/0001213900-26-035675.md) | [95.1](/filings/0001213900-26-057934.md) | [71.0](/filings/0001213900-26-089996.md) | [155](/filings/0001213900-25-121689.md) | [81.0 d](/filings/0001213900-26-035675.md) | [25.8](/filings/0001213900-26-057934.md) | [97.8](/filings/0001213900-26-089996.md) |
| Net income | $k | [(288)](/filings/0001213900-25-121689.md) | [(278) d](/filings/0001213900-26-035675.md) | [(127)](/filings/0001213900-26-057934.md) | [(226)](/filings/0001213900-26-089996.md) | [259](/filings/0001213900-25-121689.md) | [852 d](/filings/0001213900-26-035675.md) | [(6,991)](/filings/0001213900-26-057934.md) | [(2,631)](/filings/0001213900-26-089996.md) |
| Diluted EPS | $ per share | [(0.04)](/filings/0001213900-25-121689.md) | not reported | [(0.02)](/filings/0001213900-26-057934.md) | [(0.03)](/filings/0001213900-26-089996.md) | [0.04](/filings/0001213900-25-121689.md) | not reported | [(0.36)](/filings/0001213900-26-057934.md) | [(0.06)](/filings/0001213900-26-089996.md) |
| Basic EPS | $ per share | [(0.04)](/filings/0001213900-25-121689.md) | not reported | [(0.02)](/filings/0001213900-26-057934.md) | [(0.03)](/filings/0001213900-26-089996.md) | [0.04](/filings/0001213900-25-121689.md) | not reported | [(0.36)](/filings/0001213900-26-057934.md) | [(0.06)](/filings/0001213900-26-089996.md) |

- Revenue: us-gaap:Revenues
- Cost of revenue: us-gaap:CostOfGoodsAndServicesSold
- Gross profit: us-gaap:GrossProfit
- Operating income: us-gaap:OperatingIncomeLoss
- Interest expense: us-gaap:InterestExpenseNonoperating
- Net income: us-gaap:NetIncomeLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | period not labelled (2023-12-31) | period not labelled (2024-06-30) | period not labelled (2024-09-30) | period not labelled (2024-12-31) | period not labelled (2025-03-31) | period not labelled (2025-06-30) | Q3 FY2025 (2025-09-30) | FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | not reported | not reported | not reported | [0.2](/filings/0001213900-26-035675.md) | not reported | not reported | [1.0](/filings/0001213900-25-121689.md) | [2.7](/filings/0001213900-26-089996.md) | [1.1](/filings/0001213900-26-057934.md) | [0.4](/filings/0001213900-26-089996.md) |
| Current assets | $m | not reported | not reported | not reported | [2.9](/filings/0001213900-26-035675.md) | not reported | not reported | [4.2](/filings/0001213900-25-121689.md) | [5.2](/filings/0001213900-26-089996.md) | [3.4](/filings/0001213900-26-057934.md) | [2.7](/filings/0001213900-26-089996.md) |
| Total assets | $m | not reported | not reported | not reported | [7.2](/filings/0001213900-26-035675.md) | not reported | not reported | [8.2](/filings/0001213900-25-121689.md) | [9.1](/filings/0001213900-26-089996.md) | [7.2](/filings/0001213900-26-057934.md) | [6.5](/filings/0001213900-26-089996.md) |
| Current liabilities | $m | not reported | not reported | not reported | [5.2](/filings/0001213900-26-035675.md) | not reported | not reported | [5.7](/filings/0001213900-25-121689.md) | [5.8](/filings/0001213900-26-089996.md) | [2.8](/filings/0001213900-26-057934.md) | [5.6](/filings/0001213900-26-089996.md) |
| Total liabilities | $m | not reported | not reported | not reported | [7.3](/filings/0001213900-26-035675.md) | not reported | not reported | [7.6](/filings/0001213900-25-121689.md) | [7.6](/filings/0001213900-26-089996.md) | [11.7](/filings/0001213900-26-057934.md) | [9.4](/filings/0001213900-26-089996.md) |
| Long-term debt | $m | not reported | not reported | not reported | not reported | not reported | not reported | [0.1](/filings/0001213900-25-121689.md) | [0.1](/filings/0001213900-26-035675.md) | [0.1](/filings/0001213900-26-057934.md) | [0.1](/filings/0001213900-26-089996.md) |
| Short-term borrowings | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | [0.2](/filings/0001213900-26-035675.md) | not reported | not reported |
| Shareholders' equity | $m | [0.0](/filings/0001213900-26-035675.md) | [0.0](/filings/0001213900-25-121689.md) | [(0.3)](/filings/0001213900-25-121689.md) | [(0.1)](/filings/0001213900-26-089996.md) | [0.2](/filings/0001213900-26-089996.md) | [0.3](/filings/0001213900-26-089996.md) | [0.6](/filings/0001213900-25-121689.md) | [1.5](/filings/0001213900-26-089996.md) | [(4.5)](/filings/0001213900-26-089996.md) | [(3.0)](/filings/0001213900-26-089996.md) |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue
- Current assets: us-gaap:AssetsCurrent
- Total assets: us-gaap:Assets
- Current liabilities: us-gaap:LiabilitiesCurrent
- Total liabilities: us-gaap:Liabilities
- Long-term debt: us-gaap:LongTermDebt
- Short-term borrowings: us-gaap:ShortTermBorrowings
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | period not labelled (2024-12-31) | period not labelled (2025-03-31) | period not labelled (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $k | [56.2 d](/filings/0001213900-26-035675.md) | [176](/filings/0001213900-26-057934.md) | [472 d](/filings/0001213900-26-089996.md) | [831 d](/filings/0001213900-25-121689.md) | [(2,750) d](/filings/0001213900-26-035675.md) | [(425)](/filings/0001213900-26-057934.md) | [(519) d](/filings/0001213900-26-089996.md) |
| Capital expenditure | $k | [0.0 d](/filings/0001213900-26-035675.md) | not reported | not reported | not reported | [0.0 d](/filings/0001213900-26-035675.md) | not reported | not reported |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment

## Shares

| Line item | Unit | period not labelled (2024-09-30) | period not labelled (2025-03-31) | period not labelled (2025-06-30) | Q3 FY2025 (2025-09-30) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | millions of shares | [6.7](/filings/0001213900-25-121689.md) | [6.9](/filings/0001213900-26-057934.md) | [7.0](/filings/0001213900-26-089996.md) | [7.2](/filings/0001213900-25-121689.md) | [19.6](/filings/0001213900-26-057934.md) | [42.7](/filings/0001213900-26-089996.md) |

- Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Shares outstanding: 64,921,095 at 2026-08-10, from the cover of the [10-Q filed 2026-08-14](/filings/0001213900-26-089996.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:51 ET. No prices; not investment advice.