v3.26.1
Unaudited Condensed Consolidated Balance Sheets - USD ($)
Jun. 30, 2026
Dec. 31, 2025
Current assets:    
Cash and cash equivalents $ 144,642 $ 5,975,408
Cash held on behalf of clients 316,932
Accounts receivable 9,129 23,946
Short-term investment - Broker dealer 7,189,557
Digital assets 1,000,000
Digital assets external trust company 409,340
Advance for investment in joint venture 3,824,000
Advance payment to distributor 3,279,000
Prepaid expenses 257,474 276,157
Due from related party 260,272 2,364,450
Other receivable 143,544
Security deposit 19,450 19,450
Total current assets 9,750,340 15,994,694
Property and equipment, net 312,163
Goodwill 130,154,809
Right- of- use asset 51,651
Deferred offering costs 283,950 203,950
Investment in joint ventures 14,670,000
Total assets 140,189,099 31,232,458
Current liabilities:    
Accounts payable 343,672 76,519
Accrued and other payables 1,392,050 982,739
Contract liabilities 11,251 10,423
Payables - Client funds 316,932
Payable - Broker dealer 7,189,557
Payable - External trust company 409,340
Lease liability 21,428
Total current liabilities 10,117,162 1,858,797
Notes payable 40,000,000
Lease liability, non-current 41,023
Total liabilities 50,117,162 1,899,820
Commitments and contingencies (Note 17)
Stockholders’ equity:    
Common stock, $0.0001 par value, 1,500,000,000 shares authorized, 21,533,546 and 21,371,656 shares issued and outstanding as of June 30, 2026 and December 31, 2025, respectively 21 21
Additional paid-in capital 97,875,452 97,709,453
Treasury stock, at cost (5,447 shares) (547,415) (547,415)
Accumulated deficit (66,058,548) (67,829,421)
Accumulated other comprehensive loss (1,171)
Total LQR House Inc. stockholders’ equity 31,268,339 29,332,638
Non-controlling interest 58,803,598
Total stockholders’ equity 90,071,937 29,332,638
Total liabilities and stockholders’ equity 140,189,099 31,232,458
Related Party    
Current assets:    
Accounts receivable, related party 232,283
Current liabilities:    
Accrued and other payables, related party 393,906 760,975
Due to related parties $ 60,454 $ 6,713