RSCF Reflect Scientific Inc (QB)

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

FORM 10−Q

 

(Mark One)

 

☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 

For the quarterly period ended: June 30, 2024

 

or

 

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 

For the transition period from ____________ to _____________

 

Commission File Number: 000-31377

 

REFLECT SCIENTIFIC, INC.

(Exact name of registrant as specified in its charter)

 

Utah		87-0642556
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)

 

1266 South 1380 West, Orem, UT		84058
(Address of principal executive offices)		(Zip Code)

 

(801) 226-4100

(Registrant’s telephone number, including area code)

 

N/A

(Former name, former address and formal fiscal year, if changed since last report)

 

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes ☒ No ☐

 

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐

 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

 

Large accelerated filer ☐		Accelerated filer ☐
Non-accelerated filer ☒		Smaller reporting company ☒
		Emerging growth company ☐

 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for comply with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). 

Yes ☐ No ☒

 

As of August 12, 2024, there were 85,664,086 common shares of the registrant issued and outstanding.

 

REFLECT SCIENTIFIC, INC.

 

Quarterly Report on Form 10-Q

Period Ended June 30, 2024

 

 

TABLE OF CONTENTS

 

PART I

FINANCIAL INFORMATION

 

Item 1:	Financial Statements	4
Item 2:	Management’s Discussion and Analysis of Financial Condition and Results of Operations	12
Item 3:	Quantitative and Qualitative Disclosure about Market Risk	16
Item 4:	Controls and Procedures	17

 

PART II

OTHER INFORMATION

 

Item 1:	Legal Proceedings	17
Item 1A.	Risk Factors	17
Item 2:	Unregistered Sales of Equity Securities and Use of Proceeds	17
Item 3:	Defaults Upon Senior Securities	17
Item 4:	Mine Safety Disclosure	17
Item 5:	Other Information	17
Item 6:	Exhibits	18

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PART I

FINANCIAL INFORMATION

 

ITEM 1. FINANCIAL STATEMENTS.

 

 

REFLECT SCIENTIFIC, INC.

UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

 

 

		Page
Condensed Consolidated Balance Sheets as of June 30, 2024 (Unaudited) and December 31, 2023		5
Condensed Consolidated Statements of Operations for the Three and Six Months Ended June 30, 2024 and 2023 (Unaudited)		6
Condensed Consolidated Statements of Stockholders’ Equity for the Three and Six Months Ended June 30, 2024 and 2023 (Unaudited)		7
Condensed Consolidated Statements of Cash Flows for the Six Months Ended June 30, 2024 and 2023 (Unaudited)		8
Notes to Condensed Consolidated Financial Statements (Unaudited)		9

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

REFLECT SCIENTIFIC, INC.

CONDENSED CONSOLIDATED BALANCE SHEETS

 

		June 30, 2024				December 31, 2023
ASSETS		(Unaudited)
Current Assets
Cash and cash equivalents		$	1,102,696			$	1,277,951
Accounts receivable, net			110,592				108,191
Inventories, net			835,667				972,293
Prepaid expenses and other current assets			14,550				11,715
Total Current Assets			2,063,505				2,370,150
Operating lease right-of-use assets			200,026				235,653
Goodwill			60,000				60,000
Other long-term assets			3,100				3,100
TOTAL ASSETS		$	2,326,631			$	2,668,903
LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities
Accounts payable and accrued expenses		$	52,904			$	86,241
Customer deposits			90,369				447,444
Current portion of operating lease liabilities			72,802				62,681
Total Current Liabilities			216,075				596,366
Operating lease liabilities, net of current portion			140,966				179,963
TOTAL LIABILITIES			357,041				776,329
Stockholders' Equity
Preferred Stock, $0.01 par value, 5,000,000 shares authorized; none issued and outstanding as of June 30, 2024 and December 31, 2023			-				-
Common stock, $0.01 par value, 100,000,000 shares authorized; 85,664,086 shares issued and outstanding as of June 30, 2024 and December 31, 2023			856,640				856,640
Additional paid-in capital			20,302,681				20,302,681
Accumulated deficit			(19,189,731	)			(19,266,747	)
TOTAL STOCKHOLDERS’ EQUITY			1,969,590				1,892,574
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY		$	2,326,631			$	2,668,903

 

 

 

The accompanying notes are an integral part of these condensed consolidated financial statements.

 

REFLECT SCIENTIFIC, INC.

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED)

 

		Three Months Ended June 30,									Six Months Ended June 30,
		2024					2023				2024				2023
Revenues		$	590,071				$	124,384			$	1,018,826			$	365,511
Cost of goods sold			231,514					63,850				418,480				177,483
Gross profit			358,557					60,534				600,346				188,028
Operating Expenses
Salaries and wages			148,054					154,569				290,668				316,844
General and administrative			107,555					81,361				239,859				188,353
Research and development			4,605					5,380				11,980				11,446
Total Operating Expenses			260,214					241,310				542,507				516,643
INCOME (LOSS) FROM OPERATIONS			98,343					(180,776	)			57,839				(328,615	)
Other Income (Expense)			10,644					(312	)			19,177				(312	)
NET INCOME (LOSS) BEFORE INCOME TAXES			98,343					(180,776	)			57,839				(328,615	)
INCOME TAX EXPENSE			-					-				-				-
NET INCOME (LOSS)		$	108,987				$	(181,088	)		$	77,016			$	(328,927	)
Income (loss) per common share
Basic and diluted		$	0.00				$	(0.00	)		$	0.00			$	(0.00	)
Weighted average shares outstanding
Basic and diluted			85,664,086					85,214,086				85,664,086				85,214,086

 

 

 

 

 

 

The accompanying notes are an integral part of these condensed consolidated financial statements.

REFLECT SCIENTIFIC, INC.

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY

 

 

Three and Six Months Ended June 30, 2024

 

		Common Shares								Additional Paid-In				Accumulated				Total Stockholders’
		Shares				Amount				Capital				Deficit				Equity
Balance at December 31, 2023			85,664,086			$	856,640			$	20,302,681			$	(19,266,747	)		$	1,892,574
Net loss			-				-				-				(31,971	)			(31,971	)
Balance at March 31, 2024			85,664,086			$	856,640			$	20,302,681			$	(19,298,718	)		$	1,860,603
Net income			-				-				-				108,987				108,987
Balance at June 30, 2024			85,664,086			$	856,640			$	20,302,681			$	(19,189,731	)		$	1,969,590

 

Three and Six Months Ended June 30, 2023

 

		Common Shares								Additional Paid-In				Accumulated				Total Stockholders’
		Shares				Amount				Capital				Deficit				Equity
Balance at December 31, 2022			85,214,086			$	852,140			$	20,252,181			$	(18,807,719	)		$	2,296,602
Stock-based compensation			-				-				6,875				-				6,875
Net loss			-				-				-				(147,839	)			(147,839	)
Balance at March 31, 2023			85,214,086			$	852,140			$	20,259,056			$	(18,955,558	)		$	2,155,638
Stock-based compensation			-				-				6,875				-				6,875
Net loss			-				-				-				(181,088	)			(181,088	)
Balance at June 30, 2023			85,214,086			$	852,140			$	20,265,931			$	(19,136,646	)		$	1,981,425

 

The accompanying notes are an integral part of these condensed consolidated financial statements.

REFLECT SCIENTIFIC, INC.

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

 

		For the Six Months Ended June 30,
		2024				2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)		$	77,016			$	(328,927	)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation			-				13,750
Amortization of right-of-use assets			35,627				29,257
Changes in operating assets and liabilities:
Accounts receivable			(2,401	)			36,612
Inventories			136,626				(79,734	)
Prepaid expenses and other current assets			(2,835	)			(3,703	)
Accounts payable and accrued expenses			(33,338	)			(35,398	)
Customer deposits			(357,075	)			425,607
Operating lease liabilities			(28,876	)			(30,633	)
Net cash (used in) provided by operating activities			(175,255	)			26,831
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash provided by investing activities			-				-
CASH FLOWS FROM FINANCING ACTIVITIES
Net cash provided by financing activities			-				-
NET CHANGE IN CASH AND CASH EQUIVALENTS			(175,255	)			26,831
CASH AND CASH EQUIVALENTS
Beginning of the period			1,277,951				1,381,927
End of the period		$	1,102,696			$	1,408,758
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Cash paid for interest		$	-			$	-
Cash paid for income taxes		$	-			$	-

 

 

 

 

The accompanying notes are an integral part of these condensed consolidated financial statements.

 

REFLECT SCIENTIFIC, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

 

NOTE 1—BASIS OF PRESENTATION AND OTHER INFORMATION

 

The accompanying unaudited condensed consolidated financial statements of Reflect Scientific, Inc. (the “Company,” “we,” “us,” or “our”) have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and with the instructions to Form 10-Q of Regulation S-X. They do not include all the information and footnotes required by GAAP for complete financial statements. The December 31, 2023 consolidated balance sheet data was derived from audited financial statements but do not include all disclosures required by GAAP. However, except as disclosed herein, there has been no material change in the information disclosed in the notes to the consolidated financial statements for the year ended December 31, 2023 included in the Company’s Annual Report on Form 10-K, as filed with the Securities and Exchange Commission on March 29, 2024. The interim unaudited condensed consolidated financial statements should be read in conjunction with those consolidated financial statements included in the Form 10-K. In the opinion of management, all adjustments considered necessary for a fair presentation of the financial statements, consisting solely of normal recurring adjustments, have been made. Operating results for the three and six months ended June 30, 2024 are not necessarily indicative of the results that may be expected for the year ending December 31, 2024.

 

Recently Issued Accounting Pronouncements

 

In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures,” which requires a public entity to disclose significant segment expenses and other segment items on an annual and interim basis and to provide in interim periods all disclosures about reportable segment’s profit or loss and assets that are currently required annually. ASU 2023-07 is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. These amendments are to be applied retrospectively. The Company is currently evaluating the impact this standard will have on its condensed consolidated financial statements.

 

In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures,” which enhances the transparency and decision usefulness of income tax disclosures by requiring; (1) consistent categories and greater disaggregation of information in the rate reconciliation and (2) income taxes paid disaggregated by jurisdiction. It also includes certain other amendments to improve the effectiveness of income tax disclosures. ASU 2023-09 is effective for fiscal years beginning after December 15, 2025, with early adoption permitted. These amendments are to be applied prospectively, with retrospective application permitted. The Company is currently evaluating the impact this standard will have on its condensed consolidated financial statements.

 

The Company currently believes there are no other issued and not yet effective accounting standards that are materially relevant to our condensed consolidated financial statements.

 

NOTE 2—DISAGGREGATION OF REVENUES

 

Our revenue is disaggregated based on product category and geographical region. We recognize revenue from the sale of scientific equipment for the life sciences and manufacturing industries. Our products include non-mechanical Cyrometrix freezers, chillers, and original equipment manufacturer (“OEM”) value-added products and components for the life sciences industry.

 

 

The Company’s revenues for the three months ended June 30, 2024 and 2023 are disaggregated as follows:

 

		For the Three Months Ended June 30, 2024
		United States				International				Total
Revenues
Freezers and chillers		$	391,198			$	-			$	391,198
OEM and other			159,385				39,488				198,873
Total Revenues		$	550,583			$	39,488			$	590,071

 

		For the Three Months Ended June 30, 2023
		United States				International				Total
Revenues
Freezers and chillers		$	10,508			$	-			$	10,508
OEM and other			81,155				32,721				113,876
Total Revenues		$	91,663			$	32,721			$	124,384

 

The Company’s revenues for the six months ended June 30, 2024 and 2023 are disaggregated as follows:

 

		Six Months Ended June 30, 2024
		United States				International				Total
Revenues
Freezers and chillers		$	655,468			$	-			$	655,468
OEM and other			297,181				66,177				363,358
Total Revenues		$	952,649			$	66,177			$	1,018,826

 

		Six Months Ended June 30, 2023
		United States				International				Total
Revenues
Freezers and chillers		$	55,758			$	-			$	55,758
OEM and other			209,035				100,718				309,753
Total Revenues		$	264,793			$	100,718			$	365,511

 

NOTE 3—INVENTORIES

 

Inventories at June 30, 2024 and December 31, 2023 consisted of the following:

 

		June 30,				December 31,
		2024				2023
Finished goods		$	184,808			$	493,565
Raw materials			756,903				584,772
Total inventories			941,711				1,078,337
Less reserve for obsolescence			(106,044	)			(106,044	)
Total inventories, net		$	835,667			$	972,293

 

Inventory balances are composed of finished goods and raw materials. Work in process inventory is immaterial to the condensed consolidated financial statements.

 

 

NOTE 4—LEASES

 

The following was included in our condensed consolidated balance sheets at June 30, 2024 and December 31, 2023:

 

		June 30,			December 31,
		2024			2023
Operating lease right-of-use assets		$	200,026		$	235,653
Lease liabilities, current portion			72,802			62,681
Lease liabilities, long-term			140,966			179,963
Total operating lease liabilities		$	213,768		$	242,644
Weighted-average remaining lease term (months)			29			35
Weighted average discount rate			10.5	%		10.5	%

 

Total lease expense for the three and six months ended June 30, 2024 and 2023 is as follows:

 

		Three Months Ended June 30,								Six Months Ended June 30,
		2024				2023				2024				2023
Operating lease expense		$	23,875			$	15,216			$	47,750			$	30,432
Variable lease expense			-				7,202				-				11,639
Total lease expense		$	23,875			$	22,418			$	47,750			$	42,071

 

Cash payments included in the measurement of our operating lease liabilities were $20,777 and $15,977 for the three months ended and $41,002 and $31,808 for the six months ended June 30, 2024 and 2023, respectively.

 

As of June 30, 2024, maturities of operating lease liabilities were as follows:

  

Year Ending December 31,		Amount
2024		$	44,307
2025			98,532
2026			101,708
Total			244,547
Less: imputed interest			(30,779	)
Total operating lease liabilities		$	213,768

 

NOTE 5—STOCKHOLDERS’ EQUITY

 

Common Stock

 

As of June 30, 2024 and December 31, 2023, the Company was authorized to issue 100,000,000 common shares, of which 85,664,086 common shares were issued and outstanding.

 

 

ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.

 

The following management’s discussion and analysis of financial condition and results of operations provides information that management believes is relevant to an assessment and understanding of our plans and financial condition. The following financial information is derived from our financial statements and should be read in conjunction with such financial statements and notes thereto set forth elsewhere herein.

 

Use of Terms

 

Except as otherwise indicated by the context and for the purposes of this report only, references in this report to “we,” “us,” “our” and the “Company” refer to Reflect Scientific, Inc., and its consolidated subsidiaries.

 

Special Note Regarding Forward Looking Statements

 

This report contains forward-looking statements that are based on our management’s beliefs and assumptions and on information currently available to us. All statements other than statements of historical facts are forward-looking statements. These statements relate to future events or to our future financial performance and involve known and unknown risks, uncertainties and other factors that may cause our actual results, levels of activity, performance or achievements to be materially different from any future results, levels of activity, performance or achievements expressed or implied by these forward-looking statements. Forward-looking statements include, but are not limited to, statements about:

 

●

Changes in Company-wide strategies, which may result in changes in the types or mix of businesses in which our Company is involved or chooses to invest;

 

●

Changes in U.S., global or regional economic conditions;

 

●

Changes in U.S. and global financial and equity markets, including significant interest rate fluctuations, which may impede our Company’s access to, or increase the cost of, external financing for our operations and investments;

 

●

Increased competitive pressures, both domestically and internationally;

 

●

Legal and regulatory developments, such as regulatory actions affecting environmental activities;

 

●

The imposition by foreign countries of trade restrictions and changes in international tax laws or currency controls;

 

●

Adverse weather conditions or natural disasters, such as hurricanes and earthquakes, labor disputes, which may lead to increased costs or disruption of operations.

 

In some cases, you can identify forward-looking statements by terms such as “may,” “could,” “will,” “should,” “would,” “expect,” “plan,” “intend,” “anticipate,” “believe,” “estimate,” “predict,” “potential,” “project” or “continue” or the negative of these terms or other comparable terminology. These statements are only predictions. You should not place undue reliance on forward-looking statements because they involve known and unknown risks, uncertainties and other factors, which are, in some cases, beyond our control and which could materially affect results.

 

In addition, statements that “we believe” and similar statements reflect our beliefs and opinions on the relevant subject. These statements are based upon information available to us as of the date of this report, and while we believe such information forms a reasonable basis for such statements, such information may be limited or incomplete, and our statements should not be read to indicate that we have conducted an exhaustive inquiry into, or review of, all potentially available relevant information. These statements are inherently uncertain and investors are cautioned not to unduly rely upon these statements.

 

The forward-looking statements made in this report relate only to events or information as of the date on which the statements are made in this report. Except as expressly required by the federal securities laws, there is no undertaking to publicly update or revise any forward-looking statements, whether as a result of new information, future events, changed circumstances or any other reason.

 

Overview

 

Reflect Scientific is engaged in the manufacture and distribution of innovative products targeted at the life science market. Our customers include hospitals, diagnostic laboratories, pharmaceutical and biotech companies, cold chain management, universities, government and private sector research facilities, chemical and industrial companies.

 

Our goal is to provide our customers with the best solution for their needs. This philosophy extends into our business strategies and acquisition plans. Through a series of strategic acquisitions, we acquired technology that has enabled us to expand our line of products to align with, and capitalize on, market needs. Our growing product portfolio includes ultra-low temperature freezers, blast freezers, solvent chillers and refrigerated transportation in addition to supplying OEM products to the life sciences industry.

 

Our Cryometrix brand ultra-low temperature and blast freezers innovative design enables our customers to save substantially on energy costs related to cryogenic storage. Ultra-low temperature freezers are used worldwide for the storage of vaccines, DNA, RNA, proteins and many other biological and chemical substances. There is a growing need for energy efficient, reliable ultra-low temperature storage units. Our Cryometrix freezers are targeted to this growing market and we have had tremendous success in blood storage and pharmaceutical manufacturing applications. The application of this technology for use in refrigerated trailers (commonly called “reefers”) used to transport goods which need to be maintained in a cold environment significantly broadens the market for this technology. The utilization of this technology in reefers eliminates the current method of cooling, which uses engines run on hydrocarbon fuels. The Cryometrix technology is pollutant free and is more efficient and cost effective than the technologies currently used. Reflect Scientific has added a new product line of solvent chillers. Solvent chillers are used in natural products extraction for optimizing product yield and purity.

 

Recent Developments

 

None.

 

Critical Accounting Policies and Estimates

 

The preparation of the unaudited condensed consolidated financial statements requires our management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities. On a regular basis, we evaluate these estimates. These estimates are based on management’s historical industry experience and on various other assumptions that are believed to be reasonable under the circumstances. Actual results may differ from these estimates.

 

For a description of the accounting policies that, in management’s opinion, involve the most significant application of judgment or involve complex estimation and which could, if different judgment or estimates were made, materially affect our reported financial position, results of operations, or cash flows, see “Management’s Discussion and Analysis of Financial Condition and Results of Operations – Critical Accounting Policies and Estimates” in our Annual Report on Form 10-K for the fiscal year ended December 31, 2023 filed with the SEC on March 29, 2024.

 

During the three months and six months ended June 30, 2024, there were no significant changes in our accounting policies and estimates.

 

 

Results of Operations

 

Comparison of the Three Months Ended June 30, 2024 and 2023

 

The following table sets forth key components of our results of operations during the three months ended June 30, 2024 and 2023:

 

		For the Three Months Ended June 30,
		2024								2023
		Amount				% of Revenues				Amount				% of Revenues
Revenues		$	590,071				100.0	%		$	124,384				100.0	%
Cost of goods sold			231,514				39.2	%			63,850				51.3	%
Gross profit			358,557				60.8	%			60,534				48.7	%
Operating Expenses
Salaries and wages			148,054				25.1	%			154,569				124.3	%
General and administrative			107,555				18.2	%			81,361				65.4	%
Research and development			4,605				0.8	%			5,380				4.3	%
Total Operating Expenses			260,214				44.1	%			241,310				194	%
Income (loss) from operations			98,343				16.7	%			(180,776	)			(145.3)	%
Other income			10,644				1.8	%			-				-
Net loss before income taxes			108,987				18.5	%			(180,776	)			(145.3)	%
Income tax expense			-				-				312				0.3	%
Net income (loss)		$	108,987				18.5	%		$	(181,088	)			(145.6)	%

 

Revenues. Revenues increased by $465,687, or 374.4%, to $590,071 for the three months ended June 30, 2024, as compared to $124,384 for the three months ended June 30, 2023. Such increase was primarily due to a heightened demand for freezer and chiller sales, driven by increased customer capital expenditures during the current period.

 

Cost of goods sold. Cost of goods sold increased by $167,664, or 263%, to $231,514 for the three months ended June 30, 2024, as compared to $63,850 for the three months ended June 30, 2023. Such increase was primarily due to increased freezer and chillers sales during the current period.

 

Gross profit. Our gross profit as a percentage of sales increased to 60.8% for the three months ended June 30, 2024, as compared to 48.7% for the three months ended June 30, 2023. The increase in gross profit percentage was primarily due to the increase in freezer and chiller sales during the current period, which have better margins than other products. This was partially offset by increased product costs during the current period.

 

Salaries and wages. Salaries and wages decreased by $6,515, or 4.2%, to $148,054 for the three months ended June 30, 2024, as compared to $154,569 for the three months ended June 30, 2023. Such decrease was primarily due to no stock-based compensation during the current period and decreased employee headcount.

 

General and administrative. General and administrative expenses increased by $26,194 or 32.2%, to $107,555 for the three months ended June 30, 2024, as compared to $81,361 for the three months ended June 30, 2023. Such increase was primarily due to increased advertising and marketing, professional fees, public filing costs, and rent expense during the current period.

 

Research and development. Research and development expenses decreased by $775, or 14.4%, to $4,605 for the three months ended June 30, 2024, as compared to $5,380 for the three months ended June 30, 2023. Such decrease was primarily a result of resource allocation to marketing and production.

 

Other income. Other income was $10,644 for the three months ended June 30, 2024, as compared to $0 for the three months ended June 30, 2023. The increase in the current period was from interest income earned on our business money market savings accounts, which were opened during the fourth quarter of 2023.

 

Net income. As a result of the cumulative effect of the factors described above, our net income was $108,987 for the three months ended June 30, 2024, as compared to a net loss of $181,088 for the three months ended June 30, 2023. Management continues to look for opportunities to increase sales, improve gross margins and control ongoing operating expenses.

 

Comparison of the Six Months Ended June 30, 2024 and 2023

 

The following table sets forth key components of our results of operations during the six months ended June 30, 2024 and 2023, both in dollars and as a percentage of our revenues.

 

		Six Months Ended June 30,
		2024								2023
		Amount				% of Revenues				Amount				% of Revenues
Revenues		$	1,018,826				100	%		$	365,511				100	%
Cost of goods sold			418,480				41.1	%			177,483				48.6	%
Gross profit			600,346				58.9	%			188,028				51.4	%
Operating expenses
Salaries and wages			290,668				28.5	%			316,844				86.7	%
General and administrative			239,859				23.5	%			188,353				51.5	%
Research and development			11,980				1.2	%			11,446				3.1	%
Total operating expenses			542,507				53.2	%			516,643				141.3	%
Income (loss) from operations			57,839				5.7	%			(328,615)				(89.9)	%
Other Income			19,177				1.9	%			-				-	%
Income tax expense			-				-	%			(312)				(0.1)	%
Net income (loss)		$	77,016				7.6	%		$	(328,927)				(90.0)	%

 

Revenues. Revenues increased by $653,315, or 178.7%, to $1,018,826 for the six months ended June 30, 2024, from $365,511 for the six months ended June 30, 2023. Such increase was primarily due to a significant increase in freezer and chiller sales.

 

Cost of goods sold. Cost of goods sold increased by $240,997 or 135.8%, to $418,480 for the six months ended June 30, 2024, from $177,483 for the six months ended June 30, 2023. Such increase was primarily due to increased freezer and chillers sales, as well as increased production costs.

 

Gross profit. Our gross profit as a percentage of sales increased to 58.9% for the six months ended June 30, 2024, compared to 51.4% for the six months ended June 30, 2023. The increase in gross profit percentage was primarily due to the increase in freezer and chiller sales, which have better margins than other products

 

Salaries and wages. Salaries and wages decreased by $26,176, or 8.3%, to $290,668 for the six months ended June 30, 2024, from $316,844 for the six months ended June 30, 2023. Such decrease was primarily due to decreased headcount.

 

General and administrative. General and administrative expenses increased by $51,506, or 27.3%, to $239,859 for the six months ended June 30, 2024, from $188,353 for the six months ended June 30, 2023. Such increase was primarily due to the increased in public filing and insurance costs.

 

Research and development. Research and development expenses increased by $534, or 4.7%, to $11,980 for the six months ended June 30, 2024, from $11,446 for the six months ended June 30, 2023. Such increase was primarily a result of increased costs.

 

Net income (loss). As a result of the cumulative effect of the factors described above, our net income was $77,016 for the six months ended June 30, 2024, as compared to net loss of $328,927 for the six months ended June 30, 2023. Management has looked for opportunities to increase sales, improve gross margins and control ongoing operating expenses.

 

Liquidity and Capital Resources

 

As of June 30, 2024 and December 31, 2023, our current assets exceeded current liabilities by $1,847,430 and $1,773,784, respectively, and we had cash and cash equivalents of $1,102,696 and $1,277,951, respectively. To date, we have financed our operations primarily through revenue generated from operations, cash proceeds from financing activities, borrowings, and equity contributions by our shareholders.

 

Summary of Cash Flow

 

The following table provides detailed information about our net cash flow for the period indicated:

 

		Six Months Ended June 30,
		2024				2023
Net cash (used in) provided by operating activities		$	(175,255	)			26,831
Net cash provided by investing activities			-				-
Net cash provided by financing activities			-				-
Net change in cash and cash equivalents			(175,255	)			26,831
Cash and cash equivalents at beginning of period			1,277,951				1,381,927
Cash and cash equivalents at end of period		$	1,102,696			$	1,408,758

 

Net cash used in operating activities was $175,255 and provided by operating activities $26,831 for the six months ended June 30, 2024 and 2023, respectively. Significant factors affecting operating cash flows were primarily a result of increased accounts receivable during the current period.

 

We continue working to enhance our on-line ordering system to increase sales, develop the market for our ultra-low temperature freezers, work with current vendors to obtain more favorable pricing, and locate new vendors to provide opportunities to further reduce our cost of goods.

 

We will continue to focus our efforts on our core business activities while pursuing capital resources and evaluating potential future acquisitions which fit within and enhance our core business.

 

Off-Balance Sheet Arrangements

 

We have no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources.

 

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

 

Not applicable.

 

 

ITEM 4. CONTROLS AND PROCEDURES.

 

Evaluation of Disclosure Controls and Procedures

 

We maintain disclosure controls and procedures (as defined in Rule 13a-15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”)). Disclosure controls and procedures refer to controls and other procedures designed to ensure that information required to be disclosed in the reports we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the rules and forms of the Securities and Exchange Commission and that such information is accumulated and communicated to our management, including our chief executive officer and chief principal officer, as appropriate, to allow timely decisions regarding required disclosure.

 

As required by Rule 13a-15(e) of the Exchange Act, our management has carried out an evaluation, with the participation and under the supervision of our chief executive officer and principal financial officer, of the effectiveness of the design and operation of our disclosure controls and procedures, as of June 30, 2024. Based upon, and as of the date of this evaluation, our chief executive officer and principal financial officer determined that there have been no changes in our internal controls over financial reporting as of June 30, 2024 to the material weaknesses described in Item 9A “Controls and Procedures” of our Annual Report on Form 10-K for the fiscal year ended December 31, 2023, our disclosure controls and procedures were not effective.

 

PART II

OTHER INFORMATION

 

ITEM 1. LEGAL PROCEEDINGS.

 

From time to time, we may become involved in various lawsuits and legal proceedings, which arise, in the ordinary course of business. However, litigation is subject to inherent uncertainties, and an adverse result in these, or other matters, may arise from time to time that may harm our business. We are currently not aware of any such legal proceedings or claims that we believe will have a material adverse effect on our business, financial condition or operating results.

 

ITEM 1A. RISK FACTORS.

 

Not applicable.

 

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.

 

None.

 

ITEM 3. DEFAULTS UPON SENIOR SECURITIES.

 

None.

 

ITEM 4. MINE SAFETY DISCLOSURES.

 

Not applicable.

 

ITEM 5. OTHER INFORMATION.

 

During the quarter ended June 30, 2024, none of the Company’s directors or executive officers adopted, modified or terminated any contract, instruction or written plan for the purchase or sale of Company securities that was intended to satisfy the affirmative defense conditions of Rule 10b5-1(c) or any “non-Rule 10b5-1 trading arrangement,” as defined in Item 408 of Regulation S-K.

 

 

ITEM 6. Exhibits

 

(a)

Exhibits.

 

Exhibit No.	Title of Document	Location if other than attached hereto
3.1	Articles of Incorporation	10-SB Registration Statement*
3.2	Articles of Amendment to Articles of Incorporation	10-SB Registration Statement*
3.3	By-Laws	10-SB Registration Statement*
3.4	Articles of Amendment to Articles of Incorporation	8-K Current Report dated December 31, 2003*
3.5	Articles of Amendment to Articles of Incorporation	8-K Current Report dated December 31, 2003*
3.6	Articles of Amendment	September 30, 2004 10-QSB Quarterly Report*
3.7	By-Laws Amendment	September 30, 2004 10-QSB Quarterly Report*
4.1	Debenture	8-K Current Report dated June 29, 2008*
4.2	Form of Purchasers Warrant	8-K Current Report dated June 29, 2008*
4.3	Registration Rights Agreement	8-K Current Report dated June 29, 2008*
4.4	Form of Placement Agreement	8-K Current Report dated June 29, 2008*
10.1	Securities Purchase Agreement	8-K Current Report dated June 29, 2008*
10.2	Placement Agent Agreement	8-K Current Report dated June 29, 2008*
10.3	JMST Purchase Agreement	8-K Current Report dated April 4, 2006*
10.4	Cryomastor Merger Agreement	8-K Current Report dated April 19, 2006*
10.5	Image Labs Merger Agreement	8-K Current Report dated November 15, 2006*
10.7	Debenture Settlement	8-K Current Report dated November 17, 2006*
14	Code of Ethics	December 31, 2003 10-K Annual Report*
21	Subsidiaries of the Company	December 31, 2006 10-K Annual Report*

 

Exhibit No.	Title of Document	Location if other than attached hereto
31.1	302 Certification of Kim Boyce	This Filing
31.2	302 Certification of Kim Boyce	This Filing
32	906 Certification	This Filing

 

Exhibits

 

Additional Exhibits Incorporated by Reference

*	Reflect California Reorganization	8-K Current Report dated December 31, 2003
*	JMST Acquisition	8-K Current Report dated April 4, 2006
*	Cryomastor Reorganization	8-K Current Report dated September 27, 2006
*	Image Labs Merger Agreement Signing	8-K Current Report dated November 15, 2006
*	All Temp Merger Agreement Signing	8-K Current Report dated November 17, 2006
*	All Temp Merger Agreement Closing	8-KA Current Report dated November 17, 2006
*	Image Labs Merger Agreement Closing	8-KA Current Report dated November 15, 2006
*	Debenture Placement	8-K Current Report dated June 29, 2007

 

* Previously filed and incorporated by reference.

SIGNATURES

 

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

 

Reflect Scientific, Inc.

(Registrant)

 

 

Date: August 13, 2024                                                                By: /s/ Kim Boyce

Kim Boyce, Chief Executive Officer and Director

 

Date: August 13, 2024                                                                 By: /s/ Kim Boyce

Kim Boyce, Principal Financial Officer

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Exhibit 31.1

CERTIFICATION PURSUANT TO

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

 

I, Kim Boyce certify that:

 

1. I have reviewed this Quarterly Report on Form 10-Q of Reflect Scientific, Inc.;

 

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

 

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the Registrant as of, and for, the periods presented in this report;

 

4. The Registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the Registrant and have:

 

a)

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the Registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

 

b)

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

 

c)

Evaluated the effectiveness of the Registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

 

d)

Disclosed in this report any change in the Registrant’s internal control over financial reporting that occurred during the Registrant’s most recent fiscal quarter (the Registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the Registrant’s internal control over financial reporting; and

 

5. The Registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the Registrant’s auditors and the audit committee of the Registrant’s board of directors (or persons performing the equivalent functions);

 

a)

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the Registrant’s ability to record, process, summarize and report financial information; and

 

b)

Any fraud, whether or not material, that involves management or other employees who have a significant role in the Registrant’s internal control over financial reporting.

 

Dated: August 13, 2024	Signature: /s/ Kim Boyce
	Kim Boyce
	Chief Executive Officer and Director

 

Exhibit 31.2

CERTIFICATION PURSUANT TO

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

 

I, Kim Boyce, certify that:

 

1. I have reviewed this Quarterly Report on Form 10-Q of Reflect Scientific, Inc.;

 

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

 

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the Registrant as of, and for, the periods presented in this report;

 

4. The Registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the Registrant and have:

 

a)

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the Registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

 

b)

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

 

c)

Evaluated the effectiveness of the Registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

 

d)

Disclosed in this report any change in the Registrant’s internal control over financial reporting that occurred during the Registrant’s most recent fiscal quarter (the Registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the Registrant’s internal control over financial reporting; and

 

5. The Registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the Registrant’s auditors and the audit committee of the Registrant’s board of directors (or persons performing the equivalent functions);

 

a)

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the Registrant’s ability to record, process, summarize and report financial information; and

 

b)

Any fraud, whether or not material, that involves management or other employees who have a significant role in the Registrant’s internal control over financial reporting.

 

Dated: August 13, 2024	Signature: /s/ Kim Boyce
	Kim Boyce
	Principal Financial Officer and CFO

 

Exhibit 32

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

 

 

In connection with the Quarterly Report of Reflect Scientific, Inc. (the “Company”) on Form 10-Q for the period ending June 30, 2024 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), We, Kim Boyce, our Chief Executive Officer and director and Kim Boyce, our Chief/Principal Financial Officer, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

 

(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

 

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

 

Dated: August 13, 2024	Signature: /s/ Kim Boyce
	Kim Boyce
	Chief Executive Officer and Director

 

Dated: August 13, 2024	Signature: /s/ Kim Boyce
	Kim Boyce
	Principal Financial Officer and CFO

 

 

 

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