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Item 5. Market for Registrant’s Common Equity

2026-03-31 compared with 2025-03-31 · 11 added, 105 removed, 0 unchanged (100% of the section changed)

MARKET FOR REGISTRANT’S COMMON EQUITY,

RELATED STOCKHOLDERS’ MATTERS, AND ISSUER PURCHASES OF EQUITY SECURITIES

MARKET INFORMATION AND HOLDERS

The Company’s Common Stock trades in the over-the-counter

market under the symbol RLBY.

The high and low sale prices for 2024 and 2023 are set forth below.

High and low price is based on the highest

and lowest intraday or closing prices recorded during the entire quarter,

The Company paid no cash dividends in 2023 or 2024.

As of March 17, 2025, the last reported sales price

for Company Common Stock was $0.0350 per share.

As of December 31,2024, there were 513 holders of

record of Company Common Stock.

EQUITY COMPENSATION PLANS

RECENT SALES OF UNREGISTERED SECURITIES

SHARE REPURCHASES

SELECTED FINANCIAL DATA

The following tables set forth our summary of consolidated

historical financial data.

You should read the information set forth below in conjunction with “Item 7.

Management’s Discussion

and Analysis of Financial Condition and Results of Operations” and our consolidated historical financial statements and notes thereto

included elsewhere in this Annual Report on Form 10-K.

The statement of operations data for the fiscal years ended 2024 and 2023 and the

balance sheet data as of December 31, 2024 and 2023 set forth below are derived from our audited consolidated financial statements included

elsewhere in this Annual Report on Form 10-K.

Balance Sheet Data:

Working capital

Total outstanding borrowings, net

Total other long-term liabilities

Stockholders’ equity

Statement of Operation Data:

Selling, general and administrative expenses

Operating loss

Interest income

Interest income from related parties

Interest expense

Other income (expense)

Income (loss) before income taxes

Income tax benefit (expense)

Net income (loss)

Net Income (Loss) Per Share:

Net income (loss) per share – basic

Net income (loss) per share – diluted

Weighted average shares outstanding – basic

Weighted average shares outstanding – diluted

Other Financial Data:

(1) We present OIBITDA as a measure that

is not in accordance with generally accepted accounting principles (“non-GAAP”), in this Annual Report on Form 10-K to provide

investors with a supplemental measure of our operating performance.

We believe that OIBITDA is a useful performance measure and is employed

by us to facilitate comparisons of our operating performance on a consistent basis from period-to-period and to provide for a more complete

understanding of factors and trends affecting our core business than measures under generally accepted accounting principles (“GAAP”)

can provide alone.

Our board and management also use OIBITDA as some of the primary methods for planning and forecasting overall expected

performance and for evaluating on a quarterly and annual basis actual result against such expectations, and as a performance evaluation

metric in determining achievement of certain compensation programs and plans for our management and organization.

We define OIBITDA as operational earnings before interest

expense, related party interest, income taxes, depreciation and amortization expense, loss on early extinguishment of debt and related

party debt, transaction fees and costs related to our corporate overhead which consist mainly of costs associated with being a public

Omitting interest, taxes and the other items provides a financial measure that facilitates comparisons of our results of operations

with those of companies having different capital structures.

Since the levels of indebtedness and tax structures that other companies

have are different from ours, we omit these amounts to facilitate investors’ ability to make like comparisons.

Similarly, we omit

depreciation and amortization because many other companies likely employ a greater amount of property and intangible assets.

We omit “corporate”

or non-operating costs as they are meant to be allocated against a larger operational base which our business plan outlines.

our operations organically and through M&A activities these corporate costs are absorbed more equitably, we will use Earnings Before

Interest, Taxes, Depreciation and Amortization (“EBITDA”) as our means of measuring comparable operational performance to

other companies in our industry.

We also believe that investors, analysts, and other interested parties view our ability to generate OIBITDA

as an important measure of our operating performance and that of other companies in our industry.

OIBITDA should not be considered as

an alternative to net income (loss) for the periods indicated as a measure of our performance.

The use of OIBITDA has limitations as analytical tools,

and you should not consider these performance measures in isolation from, or as an alternative to, GAAP measures such as net income (loss).

OIBITDA is not a measure of liquidity under GAAP or otherwise and is not an alternative to cash flow from continuing operating activities.

Our presentation of OIBITDA should not be construed as an inference that our future results will be unaffected by the expenses that are

excluded from that term or by unusual or non-recurring items.

The limitations of OIBITDA include:

(i) it does not reflect our corporate

expenditures or future requirements for capital expenditures or contractual commitments;

(ii) it does not reflect changes in, or cash

requirements for, our working capital needs;

(iii) it does not reflect income tax payments we may be required to make;

and (iv) it does

not reflect the cash requirements necessary to service interest or principal payments associated with indebtedness.

To properly and prudently evaluate our business, we

encourage you to review our consolidated financial statements included elsewhere in this Annual Report on Form 10-K and the reconciliation

to OIBITDA from net income (loss), the most directly comparable financial measure presented in accordance with GAAP, set forth in the

following table.

All the items included in the reconciliation from net income (loss) to OIBITDA are either (i) corporate costs or (ii)

items that management does not consider in assessing our on-going operating performance.

In the case of the other items that management

does not consider in assessing our on-going operating performance, management believes that investors may find it useful to assess our

operating performance if the measures are presented without these items because their financial impact may not reflect on-going operating

OIBITDA calculation comparison for the years ended

December 31, 2024 and 2023 are as follows:

Operating income (loss)

Depreciation and amortization

Sales, general, and administrative

Operational performance comparison for the years ended

December 31, 2024 and 2023 are as follows:

Net income (loss)

MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDERS’ MATTERS, AND ISSUER PURCHASES OF EQUITY SECURITIES

INFORMATION AND HOLDERS

Company’s Common Stock trades in the over-the-counter market under the symbol RLBY.

The high and low sale prices for 2025 and 2024

are set forth below.

High and low prices are based on the highest and lowest intraday or closing prices recorded during the entire quarter.

Company paid no cash dividends in 2024 or 2025.

of March 20, 2026, the last reported sales price for Company Common Stock was $0.0475 per share.

of December 31,2025, there were 723 holders of record of Company Common Stock.

COMPENSATION PLANS

SALES OF UNREGISTERED SECURITIES

Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.

What changed 10-K

Item 5. Market for Registrant’s Common Equity