Management’s Discussion and Analysis of Financial Condition and Results of Operations

You should read the following discussion and analysis of our financial condition and results of operations together with our financial statements and the related notes and other financial information included elsewhere in this offering. Some of the information contained in this discussion and analysis, including information regarding the strategy and plans for our business, includes forward-looking statements that involve risks and uncertainties. You should review the "Risk Factors" section for a discussion of important factors that could cause actual results to differ materially from the results described in or implied by the forward-looking statements contained in the following discussion and analysis.

Overview

We've been brewing organic, gluten-free, probiotic rich Kombucha Tea and Beer for almost a decade, and are the leaders in the Kombucha  Beer space.  We aspire to spread Love, Health, Possibility and Inspiration through our story and products. As segment pioneers, we intend for Unity Vibration Kombucha to be a fully national brand and segment leader in the Hard Kombucha category.
ALWAYS STAY TRUE!

We aspire to grow into a sustainable  multi-million dollar company to benefit as many lives as possible through Unity Vibration products and our mission to inspire and educate our consumers. Our intentions of taking an active part in stabilizing the currently disruptive relationship between earth’s two most complex systems—human culture and the living world.... and brewing the world's best tasting Kombucha Beer- "In Kombucha we trust!"

Milestones

Unity Vibration Living Kombucha Tea LLC was incorporated in the State of Michigan in August 2009.  The company may elect to convert to a C-corp in the future.

Since then, we have:

• Over 4.2 M revenue in the history of our company and growing. The kombucha segment and functional alcohol segemnts are "on fire". Smart folks like to have a drink and be healthy! Unity is the segment pioneer (we invented kombucha beer) and we know this territory well.
• Selling products in 1000 Retail Accounts currently including 136 Whole Foods in 15 states with 18 distributors
• Draft Magazine Top 25 Best Beer: Bourbon Peach Kombucha Beer. The only kombucha beer to ever make this list.
• Tea rated one of best on the market by BevNet
• The pioneers and a leader in the Kombucha Beer market, a growing segment in the health and beverage spaces.
•  Ethical Microbrewery with aspirations to be sustainable in a balanced way.  IE- Move to solar energy, move from glass bottles to can our products in recycled aluminum with digitally printed cans, revamp our current compost system and compost all our waste. Continue supporting our local growers and add new local organic suppliers, add a biodynamic SKU to our current list of beers.
• Awesome CEO and panel of advisers! Award winning brewer/ founders at the helm in innovation and culture curation.

Historical Results of Operations

• Revenues & Gross Margin. For the period ended December 31, 2018, the Company had revenues of $862,709 compared to the year ended December 31, 2017, when the Company had revenues of $884,682. Our gross margin was 39.25% in fiscal year 2018, compared to 31.41% in 2017.
• Assets. As of December 31, 2018, the Company had total assets of $272,140, including $9,134 in cash. As of December 31, 2017, the Company had $240,830 in total assets, including $18,957 in cash.
• Net Loss. The Company has had net losses of $134,392 and net losses of $153,546 for the fiscal years ended December 31, 2018 and December 31, 2017, respectively.
• Liabilities. The Company's liabilities totaled $610,964 for the fiscal year ended December 31, 2018 and $516,836 for the fiscal year ended December 31, 2017.

Liquidity & Capital Resources

To-date, the company has been financed with $445,000 in debt and $372,500 in equity.

After the conclusion of this Offering, should we hit our minimum funding target, our projected runway is 5 months before we need to raise further capital.

We plan to use the proceeds as set forth in this Form C under "Use of Funds". We don’t have any other sources of capital in the immediate future.

We will likely require additional financing in excess of the proceeds from the Offering in order to perform operations over the lifetime of the Company. We plan to raise capital in 6 months. Except as otherwise described in this Form C, we do not have additional sources of capital other than the proceeds from the offering. Because of the complexities and uncertainties in establishing a new business strategy, it is not possible to adequately project whether the proceeds of this offering will be sufficient to enable us to implement our strategy. This complexity and uncertainty will be increased if less than the maximum amount of securities offered in this offering is sold. The Company intends to raise additional capital in the future from investors. Although capital may be available for early-stage companies, there is no guarantee that the Company will receive any investments from investors.

Runway & Short/Mid Term Expenses

Unity Vibration Living Kombucha Tea LLC cash in hand is $9,168, as of February 2019. Over the last three months, revenues have averaged $65,785/month, cost of goods sold has averaged $24,000/month, and operational expenses have averaged $37,000/month, for an average net margin of $4,785.

We have seen a 30% increase in revenues in the last quarter of 2018.  We expect (although cannot guarantee) the same to continue with fluctuations due to seasonality.  We expect expenses to increase during the period as well at the same ratio to revenues they exist in today, so that we continue to be cash flow positive.

We are currently cash flow positive and (although we cannot guarantee it's completion) are attempting to secure our first major capital raise of $2 Million.