Beyond Oil (BOIL) investor relations material

Executive summary

• Revenue for the nine months ended September 30, 2025, increased to $3,273K from $300K year-over-year, driven by expanded distributor agreements and global market penetration.

• Net loss widened to $13,406K from $4,842K year-over-year, mainly due to higher operating and finance expenses, including significant share-based compensation and fair value adjustments on derivative liabilities.

• Cash position improved to $10,572K as of September 30, 2025, up from $3,616K at year-end 2024, supported by equity financings and warrant exercises.

• The company fulfilled a key milestone by securing over $3M in customer orders, triggering the issuance of 4,882,101 shares to pre-RTO shareholders.

Financial highlights

• Gross profit for the nine months was $1,680K, up from $109K year-over-year.

• Operating expenses rose to $6,879K from $2,389K, with increases in general/admin and marketing costs.

• Finance expenses surged to $8,395K from $2,565K, mainly due to fair value adjustments on warrants.

• Basic and diluted loss per share was $(0.20) versus $(0.09) year-over-year.

• Cash used in operations was $6,382K, offset by $12,832K in net financing inflows.

Outlook and guidance

• The company continues to focus on expanding its global distribution network and expects further revenue growth from new and existing agreements.

• Management highlights ongoing efforts to achieve additional sales milestones and positive EBITDA in future periods.

• Cash flow forecasts are regularly updated, and the company may seek further equity or non-dilutive funding if needed.