ORGANIZATION AND DESCRIPTION OF BUSINESS

12 Months Ended

Dec. 31, 2025

ORGANIZATION AND DESCRIPTION OF BUSINESS

1.	ORGANIZATION AND DESCRIPTION OF BUSINESS

Buda Juice LLC (the Company) was founded in Dallas, Texas in October 2013. The Company operates in a highly competitive beverage industry, focused on fresh, cold-crafted juice production for business-to-business (B2B) distribution. The Company mostly utilizes third-party delivery systems and serves primarily large, national chain grocery stores.

The Company was organized as a Texas limited liability company and, through December 31, 2025, was treated as a partnership for U.S. federal and certain state income tax purposes. Accordingly, the Company was not subject to U.S. federal income taxes during the periods presented, and no provision for income taxes has been recorded in the accompanying financial statements. Income or loss was includable in the tax returns of the Company’s members based upon their respective ownership interests.

On January 1, 2026, the Company completed a statutory conversion from a Texas limited liability company into a Delaware corporation, Buda Juice, Inc., and elected to be taxed as a C corporation for U.S. federal income tax purposes. On January 8, 2026, Buda Juice, Inc. completed its initial public offering (“IPO”) and began trading on the NYSE American under the ticker “BUDA”. The accompanying financial statements do not reflect the effects of the conversion or the IPO, which are described in Note 15 – Subsequent Events.

For additional information see Note 15 – Subsequent Events

BUDA JUICE, INC. 10-K