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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

 

FORM 8-K

 

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF

THE SECURITIES EXCHANGE ACT OF 1934

 

Date of Report (Date of earliest event reported): October 12, 2022

 

EQUATOR Beverage Company

(Exact name of registrant as specified in its charter)

 

Delaware   000-55269   26-0884348

(State or other jurisdiction

of incorporation)

 

(Commission

File Number)

 

(I.R.S. Employer

Identification No.)

 

185 Hudson Street, Floor 25

Jersey City, New Jersey

  07302
(Address of principal executive offices)   (Zip Code)

 

Registrant’s telephone number, including area code: 929-264-7944

 

 

 

(Former name or former address, if changed since last report)

 

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

 

Written communications pursuant to Rule 425 under the Securities Act (17CFR 230.425)
   
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
   
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
   
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

Securities registered pursuant to Section 12(b) of the Act: None

 

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

 

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. ☐

 

 

 

 
 

 

SECTION 8 – OTHER EVENTS

 

Item 8.01. Other Events.

 

On October 12, 2022, we issued a press release concerning the Company’s unaudited results of operations for the third quarter of 2022. A copy of the press release is attached as Exhibit 99.1 to this Current Report on Form 8-K.

 

The information in Item 8.01 of this Current Report on Form 8-K (including Exhibit 99.1) shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934 (the “Exchange Act”) or otherwise subject to the liabilities of that section, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933 or the Exchange Act, except as expressly set forth by specific reference in such a filing.

 

SECTION 9 – Financial Statements and Exhibits

 

Item 9.01 Financial Statements and Exhibits

 

99.1   Press release, dated October 12, 2022
104   Cover Page Interactive Data File (embedded within the Inline XBRL document)

 

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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.

 

EQUATOR Beverage Company  
   
/s/ Glenn Simpson  
Glenn Simpson  
Chairman & CEO  
   
Date: October 12, 2022  

 

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Exhibit 99.1

 

EQUATOR Beverage Company Reports Third Quarter Results.

 

JERSEY CITY, N.J., October 12, 2022// — EQUATOR Beverage Company (OTC: MOJO) reports its unaudited results of operations for the Third Quarter 2022, and filed and 10-Q with the United States Securities and Exchange Commission on October 11, 2022.

 

Highlights include:

 

Three Months Ended September 30, 2022 and 2021

 

Revenue

 

For the three months ended September 30, 2022, the Company reported revenue of $548,973 an increase from revenue of $477,013 for the three months ended September 30, 2021. The 15% increase in revenue was due to an increase in cases sold for the quarter ended September 30, 2022 compared to the same period last year.

 

Cost of Revenue

 

Cost of revenue includes finished goods purchase costs, production costs, raw material costs and freight in costs. Also included in cost of revenue are adjustments made to inventory carrying amounts, including markdowns to market.

 

For the three months ended September 30, 2022, cost of revenue was $380,864 or 69% of revenue. For the three months ended September 30, 2021, cost of revenue was $255,266 or 54% of revenue. The 15% increase in cost of revenue was due to higher costs of product, ocean freight and warehousing costs compared to the same period last year.

 

Operating Expenses

 

For the three months ended September 30, 2022, selling, general and administrative expenses was $198,122 a decrease of $25,449 from the three months ended September 30, 2021 of $223,571.

 

This decrease in operating expenses was due to lower Amazon selling fees and also from a decrease in stock compensation expense. Amazon selling fees decreased by $20,505 while compensation expenses decreased by $10,567 for the three months ended June 30, 2022 compared to the same period last year.

 

 

 

 

Nine Months Ended September 30, 2022 and 2021

 

Revenue

 

For the nine months ended September 30, 2022, the Company reported revenue of $1,469,732 a decrease of $25,326 from revenue of $1,495,058 for the nine months ended September 30, 2021. The decrease in revenue was due to fewer cases of MOJO flavored products sold in 2022 compared to the same period last year. Some of the Company’s products were affected by production and shipping challenges during the first nine months of 2022 because of closures due to COVID-19 and congestions at the ports.

 

Cost of Revenue

 

Cost of revenue includes finished goods purchase costs, production costs, raw material costs and freight in costs. Also included in cost of revenue are adjustments made to inventory carrying amounts, including markdowns to market.

 

For the nine months ended September 30, 2022, cost of revenue was $966,207 or 66% of revenue. For the nine months ended September 30, 2021, cost of revenue was $793,234 or 53% of revenue. The 13% increase in cost of revenue was due to higher costs of product, ocean freight and warehousing costs compared to the same period last year.

 

Operating Expenses

 

For the nine months ended September 30, 2022, selling, general and administrative expenses was $667,918 an increase of $22,577 from the nine months ended September 30, 2021 of $645,341.

 

This increase in operating expenses was primarily due to higher compensation expenses offset by a decrease in selling expenses. Employee and director compensation expenses increased by $52,355 for the nine months ended September 30, 2022 compared to the same period last year. Selling expenses which consists of Amazon fees, freight delivery expenses and commissions decreased by $35,446 compared to the same period last year.

 

During the 9 months ended September 30, 2022, EQUATOR repurchased 830,342 shares of its common stock compared to 365,413 shares for the same period last year.

 

On August 8, 2022, EQUATOR announced in an 8K that it seeks to repurchase 1,200,000 shares of its common stock.

 

For additional information contact Glenn Simpson CEO EQUATOR Beverage Company at 929 264 7944 Stock Symbol: MOJO

 

Important Cautions Regarding Forward Looking Statements

 

This press release contains forward-looking statements within the definition of Section 27A of the Securities Act of 1933, as amended and such section 21E of the Securities Act of 1934, amended. These forward-looking statements should not be used to make an investment decision. The words ‘estimate,’ ‘possible’ and ‘seeking’ and similar expressions identify forward-looking statements, which speak only as to the date the statement was made. The company undertakes no obligation to publicly update or revise any forward-looking statements, whether because of new information, future events, or otherwise. Forward-looking statements are inherently subject to risks and uncertainties, some of which cannot be predicted, or quantified. Future events and actual results could differ materially from those set forth in, contemplated by, or underlying the forward-looking statements. The risks and uncertainties to which forward-looking statements are subject include, but are not limited to, the effect of government regulation, competition and other material risk.