Hallmark Venture Group, Inc. Liquidation Value Calculator
Hallmark Venture Group, Inc.
Current Price: N/A
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Every XBRL tag from SEC EDGAR filings, grouped by financial statement type. total = may include children, fact = independent leaf value.
Balance Sheet
| Tag | Value | Unit | ||
|---|---|---|---|---|
| cash | ||||
| Cash total | $3,382 | USD | ||
| AI Insight · Total assets consist entirely of $3,382 in cash. At 100% recovery, this is the sole asset available to offset $349,258 in liabilities. The asset base is effectively nil relative to the liability stack, confirming zero equity recovery in any liquidation scenario. Cash declined $247 during the year (CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect). | ||||
| Cash And Cash Equivalents At Carrying Value total CashAndCashEquivalentsAtCarryingValue |
$0 | USD | ||
| Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents total CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents |
$3,382 | USD | ||
| current_liabilities | ||||
| Other Accrued Liabilities Current total OtherAccruedLiabilitiesCurrent |
$182,168 | USD | ||
| Other Liabilities Current total OtherLiabilitiesCurrent |
$826 | USD | ||
| liabilities_current | ||||
| Liabilities Current total LiabilitiesCurrent |
$349,258 | USD | ||
| AI Insight · All $349,258 in liabilities are current, meaning the entire obligation stack would be due on day one of any wind-down. No portion is long-term. The composition — AP/accruals ($191,266), derivative liability ($102,670), convertible note net ($36,131), stock payable ($34,690), and other small items — leaves no subordinated or deferred component that would benefit equity in liquidation. | ||||
| liabilities_total | ||||
| Liabilities total | $349,258 | USD | ||
| shares_outstanding | ||||
| Common Stock Shares Outstanding total CommonStockSharesOutstanding |
64.0M | shares | ||
Unmapped Tags (63)
| Accounts Payable And Accrued Liabilities Current AccountsPayableAndAccruedLiabilitiesCurrent | $191,266 | USD | ||
| AI Insight · AP and accruals of $191,266 are the largest single liability component. This balance grew materially during 2025 (IncreaseDecreaseInAccountsPayableAndAccruedLiabilities of $149,792) driven in part by the 2024 restatement adding $15,093 in previously unaccrued vendor obligations. In liquidation, trade creditors hold priority; this balance consumes over half of any hypothetical recovery pool before more junior claims are addressed. | ||||
| Additional Paid In Capital AdditionalPaidInCapital | $3.30M | USD | ||
| Adjustments To Additional Paid In Capital Other AdjustmentsToAdditionalPaidInCapitalOther | $-103,283 | USD | ||
| Allowance For Notes And Loans Receivable Current AllowanceForNotesAndLoansReceivableCurrent | $113,752 | USD | ||
| Amortization Of Debt Discount Premium AmortizationOfDebtDiscountPremium | $293,473 | USD | ||
| AI Insight · Amortization of debt discount of $293,473 in 2025 represents the income statement charge for unwinding OID and bifurcated derivative discounts on convertible notes. This is a non-cash charge that increased reported net loss but does not affect the liquidation liability stack; however, it signals the economic cost of the company's convertible-debt financing model, where face-value liabilities are encumbered from inception by large discounts. | ||||
| Assets Assets | $3,382 | USD | ||
| Assets Current AssetsCurrent | $3,382 | USD | ||
| Cash FDIC Insured Amount CashFDICInsuredAmount | $250,000 | USD | ||
| Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare | $0 | USD/shares | ||
| Common Stock Shares Authorized CommonStockSharesAuthorized | $2.50B | shares | ||
| Common Stock Shares Issued CommonStockSharesIssued | $63.99M | shares | ||
| Common Stock Value CommonStockValue | $63,994 | USD | ||
| Debt Conversion Converted Instrument Shares Issued1 DebtConversionConvertedInstrumentSharesIssued1 | $3.47M | shares | ||
| Debt Securities Realized Gain Loss DebtSecuritiesRealizedGainLoss | $-462,055 | USD | ||
| Deferred Tax Assets Gross DeferredTaxAssetsGross | $850,291 | USD | ||
| Deferred Tax Assets Operating Loss Carryforwards Domestic DeferredTaxAssetsOperatingLossCarryforwardsDomestic | $850,291 | USD | ||
| Deferred Tax Assets Valuation Allowance DeferredTaxAssetsValuationAllowance | $850,291 | USD | ||
| Derivative Liabilities Current DerivativeLiabilitiesCurrent | $102,670 | USD | ||
| AI Insight · Derivative liability fell from $510,154 (Dec 31, 2024) to $102,670 (Dec 31, 2025), primarily from note conversions extinguishing the bifurcated conversion features. The residual $102,670 relates to the Nicosel 6% note (face $55,200). At face value in liquidation, this obligation stands regardless of the mark-to-market Black-Scholes valuation. Subsequent to year-end, this note was fully converted into equity, extinguishing the derivative. | ||||
| Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity | $3,382 | USD | ||
| Notes And Loans Receivable Gross Current NotesAndLoansReceivableGrossCurrent | $113,752 | USD | ||
| Notes Payable NotesPayable | $0 | USD | ||
| Preferred Stock Value PreferredStockValue | $100 | USD | ||
| Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit | $-3.75M | USD | ||
| AI Insight · Accumulated deficit of ($3,745,941) at December 31, 2025, versus a restated ($3,922,221) at December 31, 2024. The apparent improvement reflects the non-cash gains from derivative mark-to-market ($1,178,162) and debt-to-equity conversions netted against operating losses and non-cash charges, not any improvement in tangible recovery posture. The magnitude of accumulated deficit confirms structural insolvency at book value. | ||||
| Stockholders Equity StockholdersEquity | $-345,876 | USD | ||
| AI Insight · Stockholders' deficit of ($345,876). This is the residual after $3,301,281 in APIC and $63,994 in common stock par are offset by the ($3,745,941) accumulated deficit. Under the liquidation lens, equity holders receive zero; the deficit gap between $3,382 in assets and $349,258 in liabilities defines the shortfall exactly. | ||||
| Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect | $-247 | USD | ||
| Increase Decrease In Accounts Payable And Accrued Liabilities IncreaseDecreaseInAccountsPayableAndAccruedLiabilities | $149,792 | USD | ||
| Increase Decrease In Derivative Liabilities IncreaseDecreaseInDerivativeLiabilities | $489,030 | USD | ||
| Increase Decrease In Due To Related Parties Current IncreaseDecreaseInDueToRelatedPartiesCurrent | $116,260 | USD | ||
| Increase Decrease In Interest Payable Net IncreaseDecreaseInInterestPayableNet | $-31,142 | USD | ||
| Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities | $150,277 | USD | ||
| Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities | $-150,524 | USD | ||
| Net Cash Provided By Used In Operating Activities Continuing Operations NetCashProvidedByUsedInOperatingActivitiesContinuingOperations | $-150,524 | USD | ||
| Proceeds From Convertible Debt ProceedsFromConvertibleDebt | $443,897 | USD | ||
| Repayments Of Notes Payable RepaymentsOfNotesPayable | $320,946 | USD | ||
| Share Based Compensation Arrangement By Share Based Payment Award Options Expirations In Period ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod | $200 | shares | ||
| Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Number ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber | $12 | shares | ||
| Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Weighted Average Exercise Price ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice | $500 | USD/shares | ||
| Current Income Tax Expense Benefit CurrentIncomeTaxExpenseBenefit | $-126,948 | USD | ||
| Earnings Per Share Basic EarningsPerShareBasic | $0 | USD/shares | ||
| Earnings Per Share Diluted EarningsPerShareDiluted | $0 | USD/shares | ||
| Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate | $0 | pure | ||
| General And Administrative Expense GeneralAndAdministrativeExpense | $97,145 | USD | ||
| Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest | $-126,948 | USD | ||
| Income Loss From Continuing Operations Including Portion Attributable To Noncontrolling Interest IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest | $-126,948 | USD | ||
| Interest Expense Debt InterestExpenseDebt | $8,426 | USD | ||
| Interest Expense Debt Excluding Amortization InterestExpenseDebtExcludingAmortization | $153,159 | USD | ||
| Labor And Related Expense LaborAndRelatedExpense | $50,000 | USD | ||
| Net Income Loss NetIncomeLoss | $-126,948 | USD | ||
| Nonoperating Income Expense NonoperatingIncomeExpense | $101,147 | USD | ||
| Operating Expenses OperatingExpenses | $228,095 | USD | ||
| Operating Income Loss OperatingIncomeLoss | $-228,095 | USD | ||
| Class Of Warrant Or Right Outstanding ClassOfWarrantOrRightOutstanding | $12 | shares | ||
| Derivative Gain Loss On Derivative Net DerivativeGainLossOnDerivativeNet | $1.18M | USD | ||
| Interest Paid Net InterestPaidNet | $101,436 | USD | ||
| Number Of Reportable Segments NumberOfReportableSegments | $1 | Segment | ||
| Operating Loss Carryforwards OperatingLossCarryforwards | $4.05M | USD | ||
| Other Income OtherIncome | $29,840 | USD | ||
| Professional Fees ProfessionalFees | $80,950 | USD | ||
| Provision For Doubtful Accounts ProvisionForDoubtfulAccounts | $181,268 | USD | ||
| AI Insight · Bad debt expense of $181,268 was recorded in 2025, including $113,752 reserved against a note receivable (NotesAndLoansReceivableGrossCurrent $113,752, AllowanceForNotesAndLoansReceivableCurrent $113,752). This note had a carrying value of $105,326 as of December 31, 2024 per the restatement narrative. Full allowance indicates zero expected recovery on this asset, which does not appear in the net asset base. | ||||
| Stock Issued During Period Value Conversion Of Convertible Securities StockIssuedDuringPeriodValueConversionOfConvertibleSecurities | $757,312 | USD | ||
| AI Insight · During 2025, $757,312 in debt was converted into equity (at carrying value per management's accounting policy). The conversions cleared virtually all notes payable and the settlement liability but did so at 50% discounts to prevailing market price, structurally diluting existing shareholders. This mechanism transferred liability value into equity at discounted conversion prices — a key feature of the company's debt management strategy throughout 2025. | ||||
| Stock Issued During Period Value Issued For Services StockIssuedDuringPeriodValueIssuedForServices | $12,443 | USD | ||
| Stock Issued During Period Value Other StockIssuedDuringPeriodValueOther | $189,092 | USD | ||
| DebtInstrumentIncreaseAccruedInterest DebtInstrumentIncreaseAccruedInterest | $0 | USD | ||
Showing balance sheet tags only. Liquidation analysis uses balance sheet data.