Press Release: AXIL Brands, Inc. Reports Second Quarter Fiscal Year 2026 Financial Results

Dow Jones01-08

LOS ANGELES, Jan. 08, 2026 (GLOBE NEWSWIRE) -- AXIL Brands, Inc. ("AXIL, " "we," "us," "our," or the "Company") (NYSE American: AXIL), an emerging global consumer products company for AXIL$(R)$ hearing protection and enhancement products and Reviv3(R) hair and skin care products, today announced financial and operational results for the second quarter ended November 30, 2025 (2Q26).

Financial Highlights (Quarter Ended November 30, 2025)

   -- Net sales increased to $8.1 million, compared to $7.7 million in the 
      prior year period, an increase of 5.2% 
 
   -- Gross profit of $5.5 million, or 68.1% of sales, compared to $5.5 million, 
      or 71.1% in the prior year period 
 
   -- Operating expenses declined to $4.6 million, or 57.0% of net sales 
      compared to $4.8 million, or 62.4% of net sales in the prior year period 
 
   -- Net income increased to $704,833, compared to $633,706 in the prior year 
      period 
 
   -- Adjusted EBITDA was $1.2 million, representing a 13.9% increase from $1.0 
      million in the prior year period 
 
   -- Cash on hand as of November 30, 2025 was $5.0 million, compared to $4.8 
      million as of May 31, 2025 
 
   -- Basic and diluted earnings per share for 2Q26 were approximately $0.10 
      and $0.09, respectively, compared to $0.10 and $0.08 in prior year period 

Recent Business Highlights

   -- AXIL announced national distribution of the new X30i LT with Walmart, the 
      world's largest mass-market retailer; initial product rollout expected 
      across approximately 3,700 U.S. locations beginning in early calendar 
      2026 
 
   -- AXIL launched GS Extreme 3.0, the next evolution of its flagship tactical 
      earbuds, incorporating proprietary sound-filter technology, improved 
      water resistance, and more than double the battery life of the prior 
      generation 
 
   -- Launched Reviv3(R) products through Chatters, Canada's largest salon 
      retailer, with over 115 locations throughout the country 

"Fiscal 2026 is shaping up to be a strong year for Axil, driven by the continued execution of our strategic plan to invest in retail channel expansion while strengthening our proven e-commerce model," said Jeff Toghraie, Chairman and Chief Executive Officer of Axil. "In the quarter, we delivered solid top-line growth alongside meaningful bottom-line progress. Net sales increased year over year, operating expenses declined notably as a percentage of revenue, and key profitability metrics improved, positioning us for continued progress for the remainder of the year."

"EBITDA increased approximately $0.2 million year over year. Importantly, when excluding a non-recurring forgiveness of accounts payable of approximately $0.2 million recorded in the prior year period, normalized Adjusted EBITDA improved by approximately $0.4 million for the quarter. This improvement reflects meaningful optimization across our operating structure and demonstrates our ability to generate operating leverage as revenue grows.

Our retail momentum continues to accelerate, driven by stronger sell-through and improved product visibility with major retail partners announced in 2025. We remain focused on diversifying our revenue streams and expanding our market presence by reaching new end-users and categories. A key milestone is our recently announced national distribution agreement with Walmart, which will introduce AXIL products to thousands of retail locations nationwide starting in early 2026.

The initial rollout will showcase our next-generation in-ear hearing protection technology, featuring advanced sound control, dual-mode noise protection, and all-day comfort across a broad range of applications. While this partnership is still in its early stages and not yet generating revenue, we see it as powerful validation of both our product innovation and growing brand strength.

As we progress through the second half of fiscal 2026, we remain focused on expanding our revenue streams and strengthening and expanding key retail partnerships. We believe we can sustain profitable growth through cash generated from operations while continuing to build lasting, durable value for our shareholders. We believe all current strategic initiatives can be funded through our existing cash flow at this time," concluded Mr. Toghraie.

Use of Non-GAAP Financial Measures

The Company calculates EBITDA by taking net income calculated in accordance with accounting principles generally accepted in the United States ("GAAP"), and adjusting for income taxes, interest income or expense, and depreciation and amortization. The Company calculates adjusted EBITDA as EBITDA, further adjusted for stock-based compensation. Adjusted EBITDA is also presented as a percentage of revenue, which is calculated by dividing the non-GAAP Adjusted EBITDA for a period by revenue for the same period. Other companies may calculate EBITDA and adjusted EBITDA differently, limiting the usefulness of these measures for comparative purposes. The Company believes that these non-GAAP measures of financial results provide useful information regarding certain financial and business trends relating to the Company's financial condition and results of operations, and management considers EBITDA and adjusted EBITDA important indicators in evaluating the Company's business on a consistent basis across various periods for trend analyses. These non-GAAP financial measures exclude significant expenses and income that are required by GAAP to be recorded in the Company's financial statements and are subject to inherent limitations as they reflect the exercise of judgments by management about which expenses and income are excluded or included in determining these non-GAAP financial measures. Investors should not rely on any single financial measure to evaluate our business. A reconciliation of EBITDA and Adjusted EBITDA to the most comparable financial measure, net income, calculated in accordance with GAAP is included in a schedule to this press release.

 
                        AXIL BRANDS, INC. AND SUBSIDIARIES 
                      CONSOLIDATED EBITDA and ADJUSTED EBITDA 
                FOR THE THREE AND SIX MONTHS ENDED NOVEMBER 30, 2025 
                                      AND 2024 
                                    (Unaudited) 
 
                   For the Three Months Ended        For the Six Months Ended 
                          November 30,                     November 30, 
                   --------------------------      ---------------------------- 
                      2025            2024            2025             2024 
                   ----------      ----------      -----------      ----------- 
Net income (GAAP)  $  704,883      $  633,706      $ 1,039,177      $   523,901 
   Provision for 
    income taxes      233,115          67,250          348,173           67,250 
   Interest 
    income, net       (31,181)        (26,044)         (67,477)         (54,675) 
   Depreciation 
    and 
    amortization       67,514          34,440          129,601           47,335 
                    ---------       ---------       ----------       ---------- 
Total EBITDA 
 (Non-GAAP)           974,331         709,352        1,449,474          583,811 
 
Adjustments: 
 
Stock-based 
 compensation         181,022         304,600          380,234          602,464 
 
Total Adjusted 
 EBITDA 
 (Non-GAAP)        $1,155,353      $1,013,952      $ 1,829,708      $ 1,186,275 
                    =========       =========       ==========       ========== 
 
Sales, net (GAAP)  $8,134,859      $7,732,574      $14,991,077      $13,583,846 
 
Adjusted EBITDA 
 as a percentage 
 of Sales, net 
 (Non-GAAP)              14.2%           13.1%            12.2%             8.7% 
 
 
 
                   AXIL BRANDS, INC. AND SUBSIDIARIES 
                       CONSOLIDATED BALANCE SHEETS 
 
                                    November 30, 2025    May 31, 2025 
                                   -------------------  -------------- 
                                       (Unaudited) 
             ASSETS 
CURRENT ASSETS: 
   Cash                             $        4,975,968   $   4,769,854 
   Accounts receivable, net                  2,439,850       1,003,945 
   Inventory, net                            4,719,150       2,533,658 
   Due from related party                            -             222 
   Prepaid expenses and other 
    current assets                             471,003         947,969 
                                       ---------------      ---------- 
 
   Total Current Assets                     12,605,971       9,255,648 
                                       ---------------      ---------- 
 
OTHER ASSETS: 
   Property and equipment, net                 398,582         412,261 
   Intangible assets, net                      423,012         403,591 
   Right of use assets                         466,820         579,121 
   Deferred tax asset                          172,334          46,239 
   Other assets                                 20,720          20,720 
   Goodwill                                  2,152,215       2,152,215 
                                       ---------------      ---------- 
 
   Total Other Assets                        3,633,683       3,614,147 
                                       ---------------      ---------- 
 
TOTAL ASSETS                        $       16,239,654   $  12,869,795 
                                       ===============      ========== 
 
 LIABILITIES AND STOCKHOLDERS' 
             EQUITY 
 
CURRENT LIABILITIES: 
   Accounts payable                 $        1,843,104   $     866,573 
   Customer deposits                           668,101          67,412 
   Contract liabilities, current               630,924         757,355 
   Notes payable, current                        3,488           3,574 
   Due to related party                        147,550               - 
   Lease liabilities, current                  203,367         212,543 
   Income tax liability                        718,505         310,369 
   Other current liabilities                   364,433         244,998 
                                       ---------------      ---------- 
 
   Total Current Liabilities                 4,579,472       2,462,824 
                                       ---------------      ---------- 
 
LONG TERM LIABILITIES: 
   Lease liabilities, long term                301,012         404,669 
   Note payable, long term                     134,817         136,655 
   Contract liabilities, long 
    term                                       145,234         205,939 
                                       ---------------      ---------- 
 
   Total Long Term Liabilities                 581,063         747,263 
                                       ---------------      ---------- 
 
Total Liabilities                            5,160,535       3,210,087 
                                       ---------------      ---------- 
 
   Commitments and contingencies 
 
STOCKHOLDERS' EQUITY: 
     Preferred stock, $0.0001 par 
      value; 28,000,000 shares 
      authorized; 24,873,500 and 
      27,773,500 shares issued 
      and outstanding as of 
      November 30, 2025 and May 
      31, 2025, respectively                     2,487           2,777 
     Common stock, $0.0001 par 
      value: 15,000,000 shares 
      authorized; 6,802,717 and 
      6,657,717 shares issued and 
      outstanding as of November 
      30, 2025 and May 31, 2025, 
      respectively                                 681             666 
   Additional paid-in capital                9,316,056       8,935,547 
   Retained Earnings                         1,759,895         720,718 
                                       ---------------      ---------- 
 
Total Stockholders' Equity                  11,079,119       9,659,708 
                                       ---------------      ---------- 
 
TOTAL LIABILITIES AND 
 STOCKHOLDERS' EQUITY               $       16,239,654   $  12,869,795 
                                       ===============      ========== 
 
 
 
                    AXIL BRANDS, INC. AND SUBSIDIARIES 
                   CONSOLIDATED STATEMENTS OF OPERATIONS 
            FOR THE THREE AND SIX MONTHS ENDED NOVEMBER 30, 2025 
                                  AND 2024 
                                (UNAUDITED) 
 
                      For the Three Months 
                              Ended            For the Six Months Ended 
                     -----------------------   ------------------------- 
                          November 30,               November 30, 
                        2025         2024         2025          2024 
                     ----------   ----------   -----------   ----------- 
 
Sales, net           $8,134,859   $7,732,574   $14,991,077   $13,583,846 
 
Cost of sales         2,598,622    2,234,527     4,819,906     3,932,151 
                      ---------    ---------    ----------    ---------- 
 
Gross profit          5,536,237    5,498,047    10,171,171     9,651,695 
                      ---------    ---------    ----------    ---------- 
 
OPERATING 
EXPENSES: 
   Sales and 
    marketing         3,125,270    3,377,760     5,911,139     6,047,231 
   Compensation and 
    related taxes       336,990      276,674       541,518       467,322 
   Professional and 
    consulting          676,730      736,169     1,476,244     1,684,018 
   General and 
    administrative      494,176      434,573       927,461       920,955 
                      ---------    ---------    ----------    ---------- 
 
   Total Operating 
    Expenses          4,633,166    4,825,176     8,856,362     9,119,526 
                      ---------    ---------    ----------    ---------- 
 
INCOME FROM 
 OPERATIONS             903,071      672,871     1,314,809       532,169 
                      ---------    ---------    ----------    ---------- 
 
OTHER INCOME 
(EXPENSE): 
   Other income           3,746        2,041         5,064         4,307 
   Interest income       32,485       27,340        70,064        55,971 
   Interest expense 
    and other 
    finance 
    charges              (1,304)      (1,296)       (2,587)       (1,296) 
                      ---------    ---------    ----------    ---------- 
 
   Other income, 
    net                  34,927       28,085        72,541        58,982 
                      ---------    ---------    ----------    ---------- 
 
INCOME BEFORE 
 PROVISION FOR 
 INCOME TAXES           937,998      700,956     1,387,350       591,151 
 
Provision for 
 income taxes           233,115       67,250       348,173        67,250 
                      ---------    ---------    ----------    ---------- 
 
NET INCOME           $  704,883   $  633,706   $ 1,039,177   $   523,901 
                      =========    =========    ==========    ========== 
 
NET INCOME PER 
COMMON SHARE: 
   Basic             $     0.10   $     0.10   $      0.16   $      0.08 
                      =========    =========    ==========    ========== 
   Diluted           $     0.09   $     0.08   $      0.13   $      0.06 
                      =========    =========    ==========    ========== 
 
WEIGHTED AVERAGE 
COMMON SHARES 
OUTSTANDING: 
   Basic              6,744,444    6,450,226     6,691,326     6,303,002 
                      =========    =========    ==========    ========== 
   Diluted            8,234,071    8,168,657     8,238,259     8,194,882 
                      =========    =========    ==========    ========== 
 
 
 
                 AXIL BRANDS, INC. AND SUBSIDIARIES 
                CONSOLIDATED STATEMENTS OF CASH FLOWS 
         FOR THE SIX MONTHS ENDED NOVEMBER 30, 2025 AND 2024 
                             (UNAUDITED) 
 
                                           2025          2024 
                                        -----------   ----------- 
 
CASH FLOWS FROM OPERATING ACTIVITIES 
   Net income                           $ 1,039,177   $   523,901 
   Adjustments to reconcile net 
   income to net cash provided by 
   operating activities: 
      Depreciation and amortization         129,601        47,335 
      Provision for credit losses            37,979        27,954 
      Stock-based compensation              380,234       602,464 
      Gain on forgiveness of account 
       payable                                    -      (218,699) 
      Deferred income taxes                (126,095)      109,796 
   Change in operating assets and 
   liabilities: 
      Accounts receivable                (1,473,884)     (962,337) 
      Inventory                          (2,185,492)      729,534 
      Prepaid expenses and other 
       current assets                       476,966        80,524 
      Accounts payable                      976,529       870,357 
      Other current liabilities           1,127,728       165,959 
      Contract liabilities                 (187,136)      (72,614) 
                                         ----------    ---------- 
 
NET CASH PROVIDED BY OPERATING 
 ACTIVITIES                                 195,607     1,904,174 
                                         ----------    ---------- 
 
CASH FLOWS FROM INVESTING ACTIVITIES 
   Purchase of intangibles                  (98,530)      (41,840) 
   Purchase of property and equipment       (36,811)      (65,783) 
                                         ----------    ---------- 
 
NET CASH USED IN INVESTING ACTIVITIES      (135,341)     (107,623) 
                                         ----------    ---------- 
 
CASH FLOWS FROM FINANCING ACTIVITIES 
   Repayment of note payable                 (1,924)       (3,252) 
   Repayments to a related party         (3,071,300)   (3,865,430) 
   Advances from a related party          3,219,072     4,032,152 
                                         ----------    ---------- 
 
NET CASH PROVIDED BY FINANCING 
 ACTIVITIES                                 145,848       163,470 
                                         ----------    ---------- 
 
NET INCREASE IN CASH                        206,114     1,960,021 
 
CASH - Beginning of period                4,769,854     3,253,876 
                                         ----------    ---------- 
 
CASH - End of period                    $ 4,975,968   $ 5,213,897 
                                         ==========    ========== 
 
 

About AXIL Brands

AXIL Brands (NYSE American: AXIL) is an emerging global consumer products company. The Company is a manufacturer and marketer of premium hearing enhancement and protection products, including ear plugs, earmuffs, and ear buds, under the AXIL(R) brand and premium hair and skincare products under its in-house Reviv3(R) brand - selling products in the United States, Canada, the European Union, and throughout Asia.

To learn more, please visit the Company's AXIL(R) website at www.axilbrands.com and its Reviv3(R) website at www.reviv3.com

Forward-Looking Statements

This press release contains a number of forward-looking statements within the meaning of the federal securities laws. The use of words such as "anticipate," "believe," "expect," "continue," "will," "may," "prepare," "should," and "focus," among others, generally identify forward-looking statements. These forward-looking statements are based on currently available information, and management's beliefs, projections, and current expectations, and are subject to a number of significant risks and uncertainties, many of which are beyond management's control and may cause the Company's results, performance or achievements to differ materially from any future results, performance or achievements expressed or implied by these forward-looking statements. Factors that could cause actual results to differ materially from those in the forward-looking statements include, among other things: (i) the Company's ability to grow its net sales and operations, including developing new and improved products, diversifying and expanding its distribution and retail channels, and expanding internationally, and

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