REST EZ, Inc. (RTEZ) is a Wyoming-incorporated, Utah-based dietary supplement company with a single product — a sleep aid liquid gel capsule. The balance sheet as of December 31, 2025 is a near-empty shell: total assets of $300, consisting entirely of cash, against zero recorded liabilities, yielding book equity of $300. Under the liquidation lens, the recovery posture is effectively breakeven at $300 to equity — the sole asset is cash, which recovers at 100%, and there are no creditor claims at face value to extinguish. This is the most benign liquidation arithmetic possible, but it reflects functional dormancy rather than operating health. The accumulated deficit stands at $286,101, representing the cumulative burn since inception. Total paid-in capital (par + APIC) is $286,401, nearly all of which has been consumed. No change occurred between the prior filing (September 30, 2025, per the Q2 10-Q) and this Q3 filing: cash, liabilities, and equity are each identical at those dates, and no operating activity, revenue, or cash flow was generated in the nine months ended December 31, 2025. The prior Q2 filing also showed $300 cash and $300 equity, confirming complete stasis. The company discloses substantial going concern doubt, ineffective internal controls, zero revenue in the current period, and sole reliance on a single officer-director (Dylan Carson, installed July 2025 replacing Brandon Sosa). The MDaA references $284,443 in cumulative historical sales of 33,235 bottles but no XBRL-tagged revenue exists for any period in this filing. The company discloses a $13,500 forgiven receivable from the prior president — reflected in the accumulated deficit — but does not separately XBRL-tag this bad debt write-off. No PP&E, intangibles, inventory, receivables, debt, leases, or pension obligations exist. The liquidation value equals the liquidation liability: $300 recoverable, $0 creditor claims, net equity recovery of $300.
▼ Community Notes