ReposiTrak 2026年度季度报告

FORM 10-Q ☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934.For the quarterly period ended December 31, 2025 ☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934.For the transition period fromto. Commission File Number 001-34941 REPOSITRAK, INC.(Exact name of small business issuer as specified in its charter) Nevada(State or other jurisdiction of incorporation or organization) 5282 South Commerce Drive, Suite D292,Murray, Utah 84107(Address of principal executive offices)(435) 645-2000(Registrant’s telephone number) Securities registered pursuant to Section 12(b) of the Act: Common stock, par value $0.01 per share Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securitiesand Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule 405 of Regulation S-T (Sec.232.405 of this chapter) during the preceding 12 months (or for such shorter period Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smallerreporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller Large accelerated filerNon-accelerated filer Accelerated filerSmaller reporting companyEmerging growth company If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).☐Yes☒No As of February 17, 2026, 18,203,410shares of the registrant’s common stock, $0.01 par value, were issued and outstanding. TABLE OF CONTENTS PART I -FINANCIAL INFORMATION Consolidated Condensed Balance Sheets as of December 31, 2025 andJune 30, 2025(Unaudited)1Consolidated Condensed Statements of Operations and Comprehensive Income for the Three and Six monthsEnded December 31, 2025 and 2024 (Unaudited)2Consolidated Condensed Statements of Cash Flows for the Sixmonths Ended December 31, 2025 and 2024(Unaudited)3Consolidated Condensed Statements of Stockholders’Equity for the Three and Six months Ended December 31,2025 and 2024 (Unaudited)4Notes to Consolidated Condensed Financial Statements5 Item 2.Management's Discussion and Analysis of Financial Condition and Results of Operations Item 3.Quantitative and Qualitative Disclosures About Market Risk24 Item 4.Controls and Procedures24 PART II OTHER INFORMATION 25 26 REPOSITRAK, INC.NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS NOTE 1.OVERVIEW OF OPERATIONS AND BASIS FOR PRESENTATION Overview ReposiTrak, Inc., a Nevada corporation (“ReposiTrak”, “We”, “us”, “our” or the “Company”), is a Software-as-a-Servicecompany (“SaaS”) which operates a business-to-business (“B2B”) e-commerce, compliance & traceability, and supply chain management platform that partners with retailers, wholesalers, distributors and their product suppliers to (a) help them managespecific programs, such as out-of-stock management and scan-based trading; (b) reduce risk in their supply chain by managingcompliance documents and data; ensure compliance with new regulatory requirements supporting traceability; and (c) improve The Company’s services are grouped in three application suites: 1.ReposiTrak Compliance Management(“Compliance”) solutions, which helps the Company’s customers vetsuppliers and reduce a company’s potential regulatory, legal, and criminal risk from its supply chain partners byproviding a way for them to ensure these suppliers are compliant with food safety regulations, such as the Food 2.ReposiTrak Traceability Network(“Traceability”or“RTN”), which helps the Company’s customers comply withfederal regulatory requirements of traceability and provides the lowest cost, easiest to use way to manage the captureand sharing of key data elements (“KDEs”) now required by Section 204d of FSMA 2011 as designated productsmove through the supply chain at each ‘event’known as a ‘critical tracking event’or “CTE”, which includes tracking 3.ReposiTrak Supply Chain Solutions(“Supply Chain”), which help the Company’s customers to more efficientlymanage various interactions with their suppliers. In other words, it provides customers with greater flexibility insourcing products by enabling them to choose new suppliers and integrate them into their supply chain faster and The Company’s services are delivered though proprietary software products designed, developed, marketed and supportedby the Company. These products provide visibility an