Revenue: As of FY2026 Q1, the actual value is USD 7 K.

EPS: As of FY2026 Q1, the actual value is USD -0.02.

EBIT: As of FY2026 Q1, the actual value is USD -2.294 M.

Segment Revenue

Impact BioMedical Inc. generated $7,000 in Biotech retail sales for the three months ended March 31, 2026, which was a new product line acquired in February 2025, compared to $0 for the same period in 2025. Total revenue for the three months ended March 31, 2026, was $7,000, up from $0 in the prior year period, representing an N/A% change due to the new product line introduction.

Operational Metrics

• Net Loss: The Company incurred a net loss of -$2,284,000 for the three months ended March 31, 2026, an increase of 79% from the net loss of -$1,278,000 for the three months ended March 31, 2025, primarily attributed to $1,440,000 in stock-based compensation awarded in the first quarter of 2026.
• Total Costs and Expenses: Total costs and expenses increased by 127% to $2,296,000 for the three months ended March 31, 2026, from $1,010,000 for the same period in 2025.
• Sales, General and Administrative Compensation (excluding stock-based compensation): Decreased by 27% to $180,000 for the three months ended March 31, 2026, from $246,000 in the prior year, due to reductions in employee pay and bonus accruals.
• Stock-based Compensation: Increased significantly by 71900% to $1,440,000 for the three months ended March 31, 2026, from $2,000 in the prior year.
• Sales and Marketing: Decreased by 95% to $1,000 for the three months ended March 31, 2026, from $19,000 in the prior year, reflecting company efforts to reduce travel, marketing, and entertainment costs.
• Professional Fees: Increased by 16% to $258,000 for the three months ended March 31, 2026, from $223,000 in the prior year, due to increased due diligence for potential mergers and/or acquisitions.
• Research and Development: Decreased by 55% to $46,000 for the three months ended March 31, 2026, from $103,000 in the prior year, mainly due to reduced spending on identifying new technologies and pausing work on several in-development technologies.
• Depreciation and Amortization: Increased by 1% to $285,000 for the three months ended March 31, 2026, from $283,000 in the prior year.
• Rent and Utilities: Remained flat at $19,000 for both periods.
• Other Operating Expenses: Decreased by 42% to $67,000 for the three months ended March 31, 2026, from $115,000 in the prior year, due to management’s efforts to control costs.
• Interest Income: Increased by 67% to $5,000 for the three months ended March 31, 2026, from $3,000 in the prior year, due to a slight increase in the outstanding principal balance of notes receivable.
• Interest Expense: Decreased by 100% to $0 for the three months ended March 31, 2026, from -$271,000 in the prior year, due to the settlement and payoff of outstanding debt in October 2025.

Cash Flow

• Net Cash Used by Operating Activities: -$464,000 for the three months ended March 31, 2026, an improvement from -$682,000 for the same period in 2025, driven by fewer payments of accounts payable and an improvement in adjustments to reconcile loss from operations.
• Net Cash Used by Investing Activities: -$1,000 for the three months ended March 31, 2026, compared to net cash provided of $1,000 for the same period in 2025, reflecting activity on the Company’s notes receivable.
• Net Cash Provided by Financing Activities: $482,000 for the three months ended March 31, 2026, representing borrowings from a related party (DSS), with no such activities in the prior year period.
• Cash and Cash Equivalents at End of Period: Increased to $20,000 as of March 31, 2026, from $3,000 at the beginning of the period.

Unique Metrics

• Developed Technology Assets (Net Carrying Amount): $16,417,000 as of March 31, 2026, compared to $16,694,000 as of December 31, 2025.
• Acquired Assets (Net Carrying Amount): $292,000 as of March 31, 2026, compared to $300,000 as of December 31, 2025.
• Due to Related Party: $1,103,000 as of March 31, 2026, compared to $621,000 as of December 31, 2025, representing noninterest-bearing funding from DSS.

Future Outlook and Strategy

Impact BioMedical Inc. is exploring capital raising options, including via its NYSE American listing and debt financing, to address going concern doubts. Management plans to continue operating by monetizing intellectual properties and tightly controlling operating costs. The company also continually evaluates additional proprietary technologies for potential expansion in areas such as biopharmaceuticals, indoor air quality products, and personalized medicine.