Annual Report for Fiscal Year Ending June 30, 2025 (Form 10-K)

For purposes of this section, "Blue Line", the "Company", "we", or "our" refer to Blue Line Holdings, Inc., unless the context otherwise requires. Certain figures have been rounded for ease of presentation and may not sum due to rounding.

Overview and Planned Activities

We were formed as a Colorado corporation on May 16, 2024. At present we plan to secure licensing agreements for the sale of functional beverages with key industry players and acquire assets that complement our core business and drive growth. We may also seek to obtain licensing agreements for products outside of the functional beverage market. As of the date of this 10-K, we were in the development stage and had one licensing agreement giving us the right to sell flavored water in France.

Results of Operations

Since we were incorporated on May 16, 2024, we have had limited historical operating results and no meaningful comparative financial results.

Year Ended June 30, 2025

For the year ended June 30, 2025, we experienced a net loss of $106,125. The loss was attributable to $76,997 in professional fees primarily related to our Form S-1 registration statement and $20,000 related to the licensing agreement for the CocoLove water.

Liquidity and Capital Resources

As of June 30, 2025, we had cash of $8,816 which we obtained from the private sales of our common stock. This compares with cash of $17,594 as at June 30, 2024. Cash used in operating activities totaled $83,878 during the year ended June 30, 2025 which was primarily used to fund operating expenses related to our business and Form S-1 registration statement. Cash provided by financing activity was $75,100 during the year ended June 30, 2025 related to funds raised in furtherance of our business plan. We will be required to raise capital or take other measures to fund future development. We expect to incur further losses as we are at the start-up stage. We do not have any firm commitments from any person to provide us with any capital.

Trends

The factors that will most significantly affect our future operating results, liquidity and capital resources will be:

Other than the foregoing, we do not know of any trends, events or uncertainties that have had, or are reasonably expected to have, a material impact on:

Capital requirements

Our projected requirements for the twelve months ending September 30, 2026 are as follows:

We will need additional capital to fund our projected capital requirements.

Significant Accounting Policies

See Note 2 to financial statements included as part of this Annual Report for a discussion of our significant accounting policies. As of June 30, 2025 we did not have any critical accounting policies.

Off-Balance Sheet Arrangements

As of June 30, 2025, we did not have any off-balance sheet arrangements.