BranchOut Food Inc.

CIK 1962481 BOF·Manufacturing · All EDGAR filings ↗

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Revenue recognition change beta Filing comparison 2026-05-14

BranchOut Food Inc. changed its revenue recognition disclosure

Revenue is recorded net of variable consideration, including discounts, promotional allowances, returns, and other pricing adjustments.

Evidence

New language: Revenue is recorded net of variable consideration, including discounts, promotional allowances, returns, and other pricing adjustments., These amounts are recorded as reductions of revenue as they represent variable consideration payable to customers or consumers and do not provide a distinct good or service to the Company.
Prior filed: 2025-11-12
Prior form: 10-Q
Similarity: 0.086
Source: revenue recognition note comparison
Threshold: 0.6
Why: The revenue recognition policy disclosure changed materially from the previous comparable filing.

Language present now, absent from the prior filing:

Revenue is recorded net of variable consideration, including discounts, promotional allowances, returns, and other pricing adjustments.
These amounts are recorded as reductions of revenue as they represent variable consideration payable to customers or consumers and do not provide a distinct good or service to the Company.

Source filing ↗ Prior filing ↗

Going concern Filing comparison 2026-03-31

BranchOut Food Inc. said management's plans alleviate substantial doubt about going concern

Substantial doubt about ability to continue as a going concern → Substantial doubt raised, alleviated by management's plans

Going Concern We have incurred net losses since our inception and we anticipate net losses and negative operating cash flows for the near future, and we may not be profitable or realize growth in the value of our assets. These conditions raise substantial doubt about our ability to continue as a going concern within one year after the date the consolidated financial statements are issued. We are pursuing initiatives to increase revenues and is seeking additional sources of capital to fund operations. While these actions may improve our liquidity position, there can be no assurance that they…

Evidence

Blank check: No
Comparable: Yes
Current state: doubt_alleviated
Current state label: Substantial doubt raised, alleviated by management's plans
Direction: eased
Located in: going-concern note
Prior filed: 2025-04-15
Prior form: 10-K
Prior state: substantial_doubt
Prior state label: Substantial doubt about ability to continue as a going concern
Source: ASC 205-40 going-concern note comparison
Why: Disclosure about the company's ability to continue as a going concern changed compared with its previous report.

Source filing ↗ Prior filing ↗

Revenue recognition change beta Filing comparison 2026-03-31

BranchOut Food Inc. changed its revenue recognition disclosure

Revenue is recorded net of variable consideration, including discounts, promotional allowances, returns, and other pricing adjustments.

Evidence

New language: Revenue is recorded net of variable consideration, including discounts, promotional allowances, returns, and other pricing adjustments., These amounts are recorded as reductions of revenue as they represent variable consideration payable to customers or consumers and do not provide a distinct good or service to the Company.
Prior filed: 2025-04-15
Prior form: 10-K
Similarity: 0.04
Source: revenue recognition note comparison
Threshold: 0.6
Why: The revenue recognition policy disclosure changed materially from the previous comparable filing.

Language present now, absent from the prior filing:

Revenue is recorded net of variable consideration, including discounts, promotional allowances, returns, and other pricing adjustments.
These amounts are recorded as reductions of revenue as they represent variable consideration payable to customers or consumers and do not provide a distinct good or service to the Company.

Source filing ↗ Prior filing ↗