Key Highlights from the Q1 2026 Report

• Net Loss: Aibiotics Therapies, Inc. reported a net loss of \$418,105 for the three months ended March 31, 2026, compared to a net loss of \$591,397 for the same period in 2025. The loss per share was \$0.00 for Q1 2026, down from \$0.01 in Q1 2025.
• Working Capital Deficit: The company ended the quarter with a working capital deficit of \$4,720,284 as current liabilities (\$5,051,334) far exceeded current assets (\$331,050).
• Stockholders’ Deficit: Stockholders’ deficit increased to \$4,280,101 as of March 31, 2026, compared to \$3,960,232 at December 31, 2025, signaling continued balance sheet weakness.
• Common Stock Outstanding: As of June 8, 2026, the company had 681,985,644 shares of common stock outstanding, up significantly from 539,367,487 shares at March 31, 2026, and 486,895,359 shares at December 31, 2025.
• Liquidity & Going Concern Risks: The company continues to incur negative operating cash flows, minimal revenues, and has flagged “substantial doubt” about its ability to continue as a going concern without additional financing.
• Non-Accelerated Filer & Small Reporting Company Status: The company is classified as a non-accelerated filer and a smaller reporting company, which may impact its reporting requirements and investor perception.

Detailed Financial Performance

Critical Shareholder and Price-Sensitive Issues

• Going Concern Warning:

  The company’s auditors and management have raised substantial doubt about the company’s ability to continue as a going concern for at least one year from the reporting date, due to ongoing losses, negative cash flows, and a severe working capital deficit. This is a significant red flag for investors and may severely impact share valuation.

• Massive Dilution Risk:

  The number of common shares outstanding jumped from 486.9 million at December 31, 2025, to 539.4 million at March 31, 2026, and further to 681.9 million as of June 8, 2026. This rapid increase is due to share issuances for cash, settlements of accounts payable, accrued expenses, and third-party costs. Such dilution may depress the stock price and reduce the value for existing shareholders.
• Active Efforts to Raise Capital:

  Management is actively seeking additional equity financing through investment bankers and private investors. However, there is no assurance that these efforts will succeed. Failure to secure new funding could result in insolvency.

• Minimal Revenue Generation:

  The company continues to generate minimal revenues and relies on debt and equity financing to fund operations, which is unsustainable in the long term.
• No Change in Preferred Stock:

  Preferred stock remained unchanged, with only Series B Preferred Stock outstanding (200,000 shares, \$200 value). No Series A Preferred Stock is issued or outstanding.

• Recent Accounting Standard Updates:

  New FASB standards (ASU 2024-03 and ASU 2025-01) will require the company to provide more detailed expense disaggregation disclosures starting with the 2026 annual report. This could improve transparency but may also expose operational inefficiencies.

Other Notable Disclosures

• Non-Accelerated Filer & Smaller Reporting Company: May affect the scope and timing of regulatory disclosures.
• No Shell Company Status: The company reports that it is not a shell company.
• No Antidilutive Securities: There were no outstanding warrants or other potentially dilutive securities as of March 31, 2026 and March 31, 2025.

Summary for Investors

Aibiotics Therapies, Inc. is facing critical liquidity and operational challenges. The company continues to report heavy losses, a deepening working capital deficit, and significant dilution of existing shareholders through ongoing share issuances. The warning regarding substantial doubt about the company’s ability to continue as a going concern is a serious red flag. Investors should closely monitor management’s efforts to secure new funding and be aware of the significant dilution risk and potential for further share price declines.