UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
 
FORM 12b-25

NOTIFICATION OF LATE FILING
 
(Check one)
o Form 10-K       o Form 20-F       o Form 11-K       x Form 10-Q       o Form 10-D       o Form N-SAR       o Form N-CSR
 
 
For Period Ended: June 30, 2014                                                      
 
o Transition Report on Form 10-K
o Transition Report on Form 20-F
o Transition Report on Form 11-K
o Transition Report on Form 10-Q
o Transition Report on Form N-SAR
 
For the Transition Period Ended: _______________________
 
Read Instruction (on back page) Before Preparing Form. Please Print or Type.
Nothing in this form shall be construed to imply that the Commission has verified any information contained herein.

If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates: ___________________________________
 
PART I — REGISTRANT INFORMATION

Panache Beverage Inc.

Full Name of Registrant
 
 

Former Name if Applicable

150 Fifth Avenue, 3 rd Floor

Address of Principal Executive Office (Street and Number)

New York, NY 10011

City, State and Zip Code



 
 

 
PART II — RULES 12b-25(b) AND (c)

If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. (Check box if appropriate)

 
(a)
The reason described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense
 
x
(b)
The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-SAR or Form N-CSR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10-Q or subject distribution report on Form 10-D, or portion thereof, will be filed on or before the fifth calendar day following the prescribed due date; and
 
 
(c)
The accountant’s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.

PART III — NARRATIVE

State below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-SAR, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.
 
Certain   financial and other information necessary for an accurate and full completion of the Form 10-Q could not be provided within the prescribed time period without unreasonable effort or expense.

 (Attach extra Sheets if Needed)

PART IV — OTHER INFORMATION

(1)
Name and telephone number of person to contact in regard to this notification
 
Michael Romer
 
646
 
480-7479
(Name)
 
(Area Code)
 
(Telephone Number)
 
(2)
Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file such report(s) been filed ? If answer is no, identify report(s).Yes x   No o

(3)
Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof? Yes  x  No o

The Company expects to report a net gain from operations before non-controlling interest for the quarter ended June 30, 2014 of approximately $995,650, compared to a loss of approximately $953,888 for the quarter ended June 30, 2013. The increase is due primarily to the Company’s second quarter 2014 restructure. While net revenues have decreased from approximately $1,425,435 for the quarter ended June 30, 2013, to approximately $655,690 for the quarter ended June 30, 2014, the results of the restructuring have significantly decreased operating expenses from $1,478,054 for the quarter ended June 30, 2013, to approximately $495,680 for the quarter ended June 30, 2014. In addition to the significant decrease in operating expenses, the restructuring also resulted in an increase in other income from associated debt restructuring.

If so: attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made.

 
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Panache Beverage Inc.
(Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.
 
Date:  August 13, 2014
By:
/s/ Michael Romer  
    Michael Romer  

INSTRUCTION: The form may be signed by an executive officer of the registrant or by any other duly authorized representative. The name and title of the person signing the form shall be typed or printed beneath the signature. If the statement is signed on behalf of the registrant by an authorized representative (other than an executive officer), evidence of the representative’s authority to sign on behalf of the registrant shall be filed with the form.

ATTENTION
Intentional misstatements or omissions of fact constitute Federal Criminal Violations (See 18 U.S.C. 1001).
 
 
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Panache Beverage Inc DE (CE) (USOTC:WDKA)
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