{"url_path":"/sec/arebw/10-q/2026/item-3","section_key":"item-3","section_title":"Item 3 Defaults upon Senior Securities**","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-13","source_url":"https://www.sec.gov/Archives/edgar/data/1648087/0001493152-26-022768-index.html","accession_number":"0001493152-26-022768","cik":"0001648087","ticker":"AREB","issuer_name":"AMERICAN REBEL HOLDINGS INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/1648087/0001493152-26-022768-index.html","primary_entity_key":"0001648087","primary_entity_name":"AMERICAN REBEL HOLDINGS INC"},"word_count":369,"has_tables":true,"body_markdown":"**Item\n3 – Defaults upon Senior Securities**\n\n \n\nThe\nCompany is in the growth and acquisition stage and, accordingly, has not yet reached profitability from its operations. Since inception,\nthe Company has been engaged in financing activities and executing its plan of operations and incurring costs and expenses related to\nproduct development, branding, inventory buildup and product launch. As a result, the Company has continued to incur significant net\nlosses from operations and cash flow difficulties. The Company’s accumulated deficit was ($106,385,187) as of March 31, 2026 and\n($99,411,489) as of December 31, 2025. The Company has experienced cash flow restraints and has missed payments due under several financing\nagreements. To date, the majority of lenders have been working with the Company towards amenable solutions to remedy any issues related\nto such agreements.\n\n \n\nThe\nability of the Company to continue as a going concern is dependent upon its ability to raise capital from the sale of its equity and,\nultimately, the achievement of significant operating revenues and profitability. The Company had previously had an effective Reg. A+\noffering seeking to raise approximately $20.0 million; however, due to the termination of its prior PCAOB accountants and the requirement\nto re-audit its financial statements for the past two years for inclusion in the Reg. A+ offering documents the Company is unable to\naccess any capital under the offering and the offering expired. The Company anticipates filing a new Reg. A+ offering in 2026.\n\n \n\nManagement\nbelieves that sufficient funding can be secured through the obtaining of loans, as well as future offerings of its preferred and common\nstock. However, no assurance can be given that the Company will obtain this additional working capital, or if obtained, that such funding\nwill not cause substantial dilution to its existing stockholders. Most of the Company’s current debt instruments are charging high\ninterest rates. These interest payments and/or premium repayments and prepayments may make it difficult for it to enter into new debt\nagreements. If the Company is unable to secure such additional funds from these sources, it may be forced to change or delay some of\nits business objectives and efforts. These factors raise substantial doubt regarding the Company’s ability to continue as a going\nconcern."}