STOCKHOLDERS’ EQUITY

12 Months Ended

Jun. 30, 2025

4.	STOCKHOLDERS’ EQUITY

The authorized capital of the Company consists of 100,000,000 shares of common stock, par value $0.001, and 20,000,000 shares of preferred stock, par value $0.001.

Preferred Stock

The Preferred Stock may be issued, from time to time, in one or more series as determined by the Board of Directors. The designations, voting rights, amounts of preference upon distribution of assets, rates of dividends, premiums of redemption, conversion rights and other variations, if any, the qualifications, limitations or restrictions thereof, if any, of the Preferred Stock, and of each series thereof, are fixed by the Board of Directors in a resolution or resolutions adopted by the Board of Directors providing for the issue of such series of Preferred Stock.

Blue Line Holdings, Inc.

Notes to Financial Statements

As of June 30, 2025 and June 30, 2024, no shares of Preferred Stock were outstanding.

4.	STOCKHOLDERS’ EQUITY (continued)

Common Stock

Each holder of Common Stock is entitled to one vote per share for matters submitted to a vote, and to receive dividends if and when declared, however, subject to any limitations contained in the designation of any series of the Preferred Stock. Upon liquidation or winding down of the Company, the holders of the Common Stock shall be entitled to receive all the remaining assets of the Company after distribution in full of the preferential amounts, if any, to be distributed to the holders of the Preferred Stock.

During the year ended June 30, 2025, the Company had the following equity transactions:

SCHEDULE OF EQUITY TRANSACTIONS

					Proceeds Allocated
Date of Issuance	Number of Shares		Per Share Issued Price		Common Stock		Additional Paid-in Capital		Total Proceeds

July 2024		2,250,000	$	0.01	$	2,250	$	20,250	$	22,500
July 2024		200,000		0.10		200		19,800		20,000
September 2024		80,000		0.10		80		7,920		8,000
October 2024		40,000		0.10		40		3,960		4,000
January 2025		120,000		0.10		120		11,880		12,000
February 2025		76,000		0.10		76		7,524		7,600
March 2025		10,000		0.10		10		990		1,000

Total		2,776,000			$	2,776	$	72,324	$	75,100

	●	During July 2024, the Company issued 2,250,000 shares of common stock for cash at $0.01 per common stock or $22,500.

	●	On July 29, 2024, the Company entered into a licensing agreement for the distribution of coconut water in France. Among other considerations, the Company issued 200,000 shares of common stock for the licensing agreement valued at $0.10 per share or $20,000. This was a non-cash share issuance.

	●	During September 2024, the Company issued 80,000 shares of common stock for cash at a price of $0.10 per share or $8,000.

	●	During October 2024 the Company issued 40,000 shares of common stock for cash at a price of $0.10 per share or $4,000.

	●	During January 2025, the Company issued 120,000 shares of common stock for cash at a price of $0.10 per share or $12,000.

	●	During February 2025, the Company issued 76,000 shares of common stock for cash at a price of $0.10 per share or $7,600.

	●	During March 2025, the Company issued 10,000 shares of common stock for cash at a price of $0.10 per share or $1,000.

Blue Line Holdings, Inc.

Notes to Financial Statements

4.	STOCKHOLDERS’ EQUITY (continued)

During the period ended June 30, 2024, the Company had the following equity transactions:

					Proceeds Allocated
Date of Issuance	Number of Shares		Per Share Issued Price		Common Stock		Additional Paid-in Capital		Total Proceeds

June 13, 2024		5,100,000	$	0.001	$	5,100	$	—	$	5,100
June 2024		2,250,000		0.01		2,250		20,250		22,500

Total		7,350,000			$	7,350	$	20,250	$	27,600

	●	On June 13, 2024, the Company issued 5,100,000 shares of common stock for cash as founders shares to the CEO of the Company at $0.001 per common stock or $5,100; and

	●	During June 2024, the Company issued 2,250,000 shares of common stock for cash at $0.01 per common stock or $22,500.

- Definition

The entire disclosure for equity.

+ References

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+ Details

Blue Line Holdings, Inc. 10-K