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

New Day Bottling, Inc (DBA Good Omen Bottling) is a beverage manufacturer located in Cottonwood, AZ that brews, bottles, and cans both non-alcohol and alcohol beverages under the brand name Wild Tonic. The tea-based beverages use honey as opposed to sugar which distinguishes the brand from traditional beverages in the marketplace.

Milestones

New Day Bottling, Inc (DBA Good Omen Bottling) was organized in the State of Arizona in April 2015. Good Omen Bottling, LLC was converted to a Delaware corporation on October 22, 2024.

Since then, we have:

• Ranked #1 Jun. #6 in Natural Channel and #14 in Conventional Channel in the kombucha category.
• Company-owned equipment ready to scale up to $50M in annualized revenue. Top-flight brewing team. (Not guaranteed)
• Award-winning with over 22 million bottles and cans sold to date. Superior taste - no vinegar bite.
• Nationwide distribution including Whole Foods, Natural Grocers - soon Costco - among many others.
• Three product lines of Jun in unique flavors: non-alcohol, hard Jun and mocktails.
• Moving into new channels and developing shelf-stable products. New mocktail line on trend.
• $10+M spent on equipment; full quality control on every bottle and can sold.
• Beautiful stand out blue bottles and cans with Sedona-inspired branding - can't miss on shelf.

Historical Results of Operations

• Revenues & Gross Margin. For the period ended December 31, 2024, the Company had revenues of $2,784,086 compared to the year ended December 31, 2023, when the Company had revenues of $3,983,877. Our gross margin was 11.48% in fiscal year 2024, and 1.74% in 2023.
• Assets. As of December 31, 2024, the Company had total assets of $1,175,071, including $9,413 in cash. As of December 31, 2023, the Company had $1,288,606 in total assets, including $$48,404 in cash.
• Net Loss. The Company has had net losses of $1,752,760 and net losses of $3,003,627 for the fiscal years ended December 31, 2024 and December 31, 2023, respectively.
• Liabilities. The Company's liabilities totaled $5,026,742 for the fiscal year ended December 31, 2024 and $6,939,954 for the fiscal year ended December 31, 2023.

Related Party Transaction

Refer to Question 26 of this Form C for disclosure of all related party transactions.

Liquidity & Capital Resources

To-date, the company has been financed with $500,000 in equity, $3,897,431 in convertibles, $35,446,690 in capital contributions, and $3,763,130 in debt.

The company has a financial obligation for rent to Lyman AZ Holdings, which is owed by Holly Skaggs.

After the conclusion of this Offering, should we hit our minimum funding target, our projected runway is 3 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 3 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

New Day Bottling, Inc (DBA Good Omen Bottling) cash in hand is $60,331, as of April 2025. Over the last three months, revenues have averaged $201,601/month, cost of goods sold has averaged $187,886/month, and operational expenses have averaged $74,945/month, for an average burn rate of $61,229 per month. Our intent is to be profitable in 18 months.

Over the last 12 months, the company has implemented corrective measures to reduce product, packaging, and shipping costs, aiming to enhance gross profit margins and align them with industry standards. The cost of goods sold and operational expenses have been streamlined and reduced by over $1.5 million projected for 2024. Ongoing efforts to identify new vendors with lower pricing will further drive down material costs, continuing to lower the cost of goods sold per unit.

We anticipate $1M in revenues in the next 3–6 months, with expenses being consistent with our revenue if we only hit the minimum in the fundraise. Current negotiations with new customers could increase revenue by $2 million. 

We are not profitable and do not anticipate being profitable until the end of 2026.  A $2–3 million investment is needed to reach that point. 

We are looking to add additional sources of revenue with co-packing and are in discussions with several companies. In addition, we are looking for additional funding from private equity. 

All projections in the above narrative are forward-looking and not guaranteed.