RESTATEMENTS	3 Months Ended
Mar. 31, 2026
Accounting Changes and Error Corrections [Abstract]
RESTATEMENTS	NOTE 2. RESTATEMENTS The Results of Operations and the respective unaudited interim condensed consolidated Financial Statements for the three months ended March 31, 2025 have been restated. The restatement of previously issued financial statements resulted from errors and omissions related to record keeping, accounting, management operations, debt and equity arrangements which indicated a failure in the design or operation of certain controls. Specifically: SENTIENT BRANDS HOLDINGS INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED MARCH 31, 2026 AND 2025 (UNAUDITED) There was a change in calculation of interest expense related to the existing convertible note payable to compound interest as specified in the note documents versus simple interest recorded by the Company. This change in calculation resulted in $28,556 of additional interest expense for the three months ended March 31, 2025. It was discovered that the derivative value of the embedded conversion of one feature of a convertible note payable and three warrant grants were not recognized in the periods prior to 2026. This resulted in an adjustment to a derivative loss of $36,466 recorded for the three months ended March 31, 2025. There was an adjustment for the three months ended March 31, 2025 of $117,760 for management fees that had not been accrued. 122,667 shares were issued on February 11, 2025 in full satisfaction of the accrued amount due. Subsequent to the filing of the Form 10-Q on May 14, 2026, the Company discovered errors in the comparative presentation of the Condensed Consolidated Statements of Stockholders’ Deficit and Condensed Consolidated Statement of Cash Flows for the three month period ended March 31, 2025. These errors had no impact on the Company’s previously reported condensed consolidated statements of operations, total assets, or total liabilities.

RESTATEMENTS

3 Months Ended

Mar. 31, 2026

Accounting Changes and Error Corrections [Abstract]

NOTE 2. RESTATEMENTS

The Results of Operations and the respective unaudited interim condensed consolidated Financial Statements for the three months ended March 31, 2025 have been restated. The restatement of previously issued financial statements resulted from errors and omissions related to record keeping, accounting, management operations, debt and equity arrangements which indicated a failure in the design or operation of certain controls. Specifically:

SENTIENT BRANDS HOLDINGS INC.

AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED MARCH 31, 2026 AND 2025 (UNAUDITED)

There was a change in calculation of interest expense related to the existing convertible note payable to compound interest as specified in the note documents versus simple interest recorded by the Company. This change in calculation resulted in $28,556 of additional interest expense for the three months ended March 31, 2025.

It was discovered that the derivative value of the embedded conversion of one feature of a convertible note payable and three warrant grants were not recognized in the periods prior to 2026. This resulted in an adjustment to a derivative loss of $36,466 recorded for the three months ended March 31, 2025.

There was an adjustment for the three months ended March 31, 2025 of $117,760 for management fees that had not been accrued. 122,667 shares were issued on February 11, 2025 in full satisfaction of the accrued amount due.

Subsequent to the filing of the Form 10-Q on May 14, 2026, the Company discovered errors in the comparative presentation of the Condensed Consolidated Statements of Stockholders’ Deficit and Condensed Consolidated Statement of Cash Flows for the three month period ended March 31, 2025. These errors had no impact on the Company’s previously reported condensed consolidated statements of operations, total assets, or total liabilities.

SENTIENT BRANDS HOLDINGS INC. 10-Q/A