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 </ix:header>
</div>


<p style="margin: 0"></p>

<!-- Field: Rule-Page --><div style="text-align: left; margin-top: 10pt; margin-bottom: 3pt"><div style="border-top: Black 2pt solid; border-bottom: Black 1pt solid; font-size: 1pt; width: 100%">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 14pt Times New Roman, Times, Serif"><b>U.S.
SECURITIES AND EXCHANGE COMMISSION</b></span><br />
<span style="font: 12pt Times New Roman, Times, Serif"><b>Washington, D.C. 20549</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 18pt Times New Roman, Times, Serif"><b>FORM
<span id="xdx_90E_edei--DocumentType_c20210101__20210930_zZmCzZ5wxV0j"><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" name="dei:DocumentType">10-Q</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_90E_edei--DocumentQuarterlyReport_c20210101__20210930_z7SrjPhVbwDe"><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" format="ixt:booleantrue" name="dei:DocumentQuarterlyReport">&#9746;</ix:nonNumeric></span>&#160;&#160;QUARTERLY
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>For
the quarterly period ended <span id="xdx_901_edei--DocumentPeriodEndDate_c20210101__20210930_zXnm3EpDoUk3"><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" format="ixt:datemonthdayyearen" name="dei:DocumentPeriodEndDate">September 30, 2021</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_90A_edei--DocumentTransitionReport_c20210101__20210930_zxr1x5637l7k"><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" format="ixt:booleanfalse" name="dei:DocumentTransitionReport">&#9744;</ix:nonNumeric></span>&#160;&#160;TRANSITION
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>For
the transition period from _______ to _________</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Commission
File No. <span id="xdx_90D_edei--EntityFileNumber_c20210101__20210930_zmPKlMy37uyh"><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" name="dei:EntityFileNumber">000-55114</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 24pt Times New Roman, Times, Serif"><b><span style="text-decoration: underline"><span id="xdx_903_edei--EntityRegistrantName_c20210101__20210930_zRoir5arGoJl"><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" name="dei:EntityRegistrantName">SPLASH BEVERAGE GROUP, INC.</ix:nonNumeric></span></span></b></span><span style="font-family: Times New Roman, Times, Serif"><br />
(Exact name of registrant as specified in its charter)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr>
    <td style="border-bottom: black 1pt solid; vertical-align: top; width: 50%; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_903_edei--EntityIncorporationStateCountryCode_c20210101__20210930_zce2d1nAxjsb"><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" format="ixt-sec:stateprovnameen" name="dei:EntityIncorporationStateCountryCode">Nevada</ix:nonNumeric></span></b></span></td>
    <td style="width: 1%; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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<tr>
    <td style="vertical-align: top; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">(State or other
    jurisdiction of</span><span style="font-family: Times New Roman, Times, Serif"><br />
    <span style="font-size: 10pt">incorporation or formation)</span></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">(I.R.S. employer</span><span style="font-family: Times New Roman, Times, Serif"><br />
    <span style="font-size: 10pt">identification number)</span></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 100%; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_907_edei--EntityAddressAddressLine1_c20210101__20210930_zGYa6DmgDq8g"><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" name="dei:EntityAddressAddressLine1">1314 E Las Olas Blvd.</ix:nonNumeric></span>
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<tr style="vertical-align: bottom">
    <td style="border-bottom: black 1pt solid; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_90D_edei--EntityAddressCityOrTown_c20210101__20210930_zQgWLIrVoc2f"><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" name="dei:EntityAddressCityOrTown">Fort Lauderdale</ix:nonNumeric></span>, <span id="xdx_90F_edei--EntityAddressStateOrProvince_c20210101__20210930_zcXnuQBnLl7"><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" name="dei:EntityAddressStateOrProvince">FL</ix:nonNumeric></span> <span id="xdx_904_edei--EntityAddressPostalZipCode_c20210101__20210930_zwv3KXUOeOo1"><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" name="dei:EntityAddressPostalZipCode">33301</ix:nonNumeric></span></b></span></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-bottom: 0.5pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">(Address of principal
    executive offices) (Zip code)</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b><span style="text-decoration: underline">(<span id="xdx_907_edei--CityAreaCode_c20210101__20210930_zrc5H3IvN4j9"><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" name="dei:CityAreaCode">954</ix:nonNumeric></span>)
<span id="xdx_907_edei--LocalPhoneNumber_c20210101__20210930_z6lkHBYFRO6j"><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" name="dei:LocalPhoneNumber">745-5815</ix:nonNumeric></span></span></b><br />
<b>(</b>Registrant&#8217;s telephone number, including area code)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Not
Applicable</b><br />
(Former name, former address and former fiscal year, if changed since last report)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Securities
registered pursuant to Section 12(b) of the Act:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="background-color: white">
    <td style="border-bottom: black 1pt solid; width: 35%; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>Title
    of each class</b></span></td>
    <td style="width: 2%; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1pt solid; width: 30%; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>Trading
    Symbol</b></span></td>
    <td style="width: 2%; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1pt solid; width: 31%; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>Name
    of each exchange on which registered</b></span></td></tr>
<tr style="background-color: #CCEEFF">
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_905_edei--TradingSymbol_c20210101__20210930__us-gaap--StatementClassOfStockAxis__custom--CommonStockNoParValuePerShareMember_zx1sFdp9Pzf6"><ix:nonNumeric contextRef="From2021-01-012021-09-30_custom_CommonStockNoParValuePerShareMember" name="dei:TradingSymbol">SBEV</ix:nonNumeric></span></b></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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<tr style="background-color: #CCEEFF">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports),
and (2) has been subject to such filing requirements for the past 90 days.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#9746;&#160;&#160;<span id="xdx_900_edei--EntityCurrentReportingStatus_c20210101__20210930_zrnwwDrfxfj3"><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" name="dei:EntityCurrentReportingStatus">Yes</ix:nonNumeric></span>&#160;&#160;&#9744;&#160;&#160;No</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant
to Rule 405 of Regulation S-T (&#167;232.405 of this chapter) during the preceding 12 months (or for such shorter period that
the registrant was required to submit such files).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#9746;&#160;&#160;<span id="xdx_908_edei--EntityInteractiveDataCurrent_c20210101__20210930_zxKehOppF23k"><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" name="dei:EntityInteractiveDataCurrent">Yes</ix:nonNumeric></span>&#160;&#160;&#9744;&#160;&#160;No</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company or an emerging growth company. See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221;
&#8220;smaller reporting company&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
    <td style="width: 54%; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Large accelerated filer&#160;&#160;&#9744;</span></td>
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    <td style="width: 45%; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Accelerated filer&#160;&#160;&#9744;</span></td></tr>
<tr style="vertical-align: top">
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<tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for
complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.&#160;&#160;&#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).&#160;&#160;&#9744;&#160;&#160;Yes&#160;&#160;&#9746;&#160;&#160;<span id="xdx_90D_edei--EntityShellCompany_c20210101__20210930_zWAFeaqCio6b"><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" format="ixt:booleanfalse" name="dei:EntityShellCompany">No</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Check
whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Exchange Act
after the distribution of securities under a plan confirmed by a court.&#160;&#160;&#9744;&#160;&#160;Yes&#160;&#160;&#9744;&#160;&#160;No</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As
of November 15, 2021, there were <span id="xdx_908_edei--EntityCommonStockSharesOutstanding_iI_c20211115_zGMoA1QFqIh4"><ix:nonFraction name="dei:EntityCommonStockSharesOutstanding" contextRef="AsOf2021-11-15" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">32,618,735</ix:nonFraction> </span>shares of Common Stock issued and outstandi</span>ng.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

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    <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 100%; text-align: center"><span style="font-size: 10pt"><b>SPLASH BEVERAGE GROUP, INC.</b></span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-size: 10pt"><b>FORM 10-Q</b></span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-size: 10pt"><b>September 30, 2020</b></span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>TABLE OF CONTENTS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr>
    <td colspan="2" style="vertical-align: top; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><span style="font-size: 10pt"><b>Page</b></span></td></tr>
<tr style="background-color: #CCEEFF">
    <td colspan="2" style="vertical-align: top"><span style="font-size: 10pt; text-underline-style: none; color: windowtext"><b>PART I: FINANCIAL INFORMATION</b></span></td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
<tr style="background-color: white">
    <td style="vertical-align: top; width: 10%"><span style="font-size: 10pt; text-underline-style: none; color: windowtext">ITEM 1:</span></td>
    <td style="vertical-align: top; width: 85%"><span style="font-size: 10pt; text-underline-style: none; color: windowtext"><a href="#a_002">FINANCIAL STATEMENTS</a></span><span style="font-size: 10pt"> </span></td>
    <td style="vertical-align: bottom; width: 5%; text-align: center"><span style="font-size: 10pt">1</span></td></tr>
<tr style="background-color: #CCEEFF">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: top"><span style="font-size: 10pt; text-underline-style: none; color: windowtext"><a href="#a_003">Condensed Consolidated Balance Sheets</a></span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">2</span></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: top"><span style="font-size: 10pt; text-underline-style: none; color: windowtext"><a href="#a_004">Condensed Consolidated Statements of Operations</a></span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">3</span></td></tr>
<tr style="background-color: #CCEEFF">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: top"><span style="font-size: 10pt; text-underline-style: none; color: windowtext"><a href="#a_005">Condensed
    Consolidated Statement of Shareholders&#8217; Equity (Deficit)</a></span><span style="font-size: 10pt"> </span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">4</span></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: top"><span style="font-size: 10pt; text-underline-style: none; color: windowtext"><a href="#a_006">Condensed Consolidated Statements of Cash Flows</a></span><span style="font-size: 10pt"> </span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">5</span></td></tr>
<tr style="background-color: #CCEEFF">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: top"><span style="font-size: 10pt; text-underline-style: none; color: windowtext"><a href="#a_007">Notes to the Condensed Consolidated Financial Statements</a></span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">7</span></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: top"><span style="font-size: 10pt; text-underline-style: none; color: windowtext">ITEM 2:</span></td>
    <td style="vertical-align: top; padding-left: 10pt; text-indent: -10pt"><span style="font-size: 10pt; text-underline-style: none; color: windowtext"><a href="#a_008">MANAGEMENT&#8217;S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS</a></span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">27</span></td></tr>
<tr style="background-color: #CCEEFF">
    <td style="vertical-align: top"><span style="font-size: 10pt; text-underline-style: none; color: windowtext">ITEM 3:</span></td>
    <td style="vertical-align: top"><span style="font-size: 10pt; text-underline-style: none; color: windowtext"><a href="#a_009">QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK</a></span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">30</span></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: top"><span style="font-size: 10pt; text-underline-style: none; color: windowtext">ITEM 4:</span></td>
    <td style="vertical-align: top"><span style="font-size: 10pt; text-underline-style: none; color: windowtext"><a href="#a_010">CONTROLS AND PROCEDURES</a></span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">31</span></td></tr>
<tr style="background-color: #CCEEFF">
    <td colspan="2" style="vertical-align: top"><span style="font-size: 10pt; text-underline-style: none; color: windowtext"><b>PART II: OTHER INFORMATION</b></span></td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
<tr style="background-color: white">
    <td style="vertical-align: top"><span style="font-size: 10pt; text-underline-style: none; color: windowtext">ITEM 1</span></td>
    <td style="vertical-align: top"><span style="font-size: 10pt; text-underline-style: none; color: windowtext"><a href="#a_012">LEGAL PROCEEDINGS</a></span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">32</span></td></tr>
<tr style="background-color: #CCEEFF">
    <td style="vertical-align: top"><span style="font-size: 10pt; text-underline-style: none; color: windowtext">ITEM 1A:</span></td>
    <td style="vertical-align: top"><span style="font-size: 10pt; text-underline-style: none; color: windowtext"><a href="#a_013">RISK FACTORS</a></span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">32</span></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: top"><span style="font-size: 10pt; text-underline-style: none; color: windowtext">ITEM 2:</span></td>
    <td style="vertical-align: top"><span style="font-size: 10pt; text-underline-style: none; color: windowtext"><a href="#a_014">UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS</a></span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">33</span></td></tr>
<tr style="background-color: #CCEEFF">
    <td style="vertical-align: top"><span style="font-size: 10pt; text-underline-style: none; color: windowtext">ITEM 3:</span></td>
    <td style="vertical-align: top"><span style="font-size: 10pt; text-underline-style: none; color: windowtext"><a href="#a_015">DEFAULTS UPON SENIOR SECURITIES</a></span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">33</span></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: top"><span style="font-size: 10pt; text-underline-style: none; color: windowtext">ITEM 4:</span></td>
    <td style="vertical-align: top"><span style="font-size: 10pt; text-underline-style: none; color: windowtext"><a href="#a_016">MINE SAFETY DISCLOSURES</a></span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">33</span></td></tr>
<tr style="background-color: #CCEEFF">
    <td style="vertical-align: top"><span style="font-size: 10pt; text-underline-style: none; color: windowtext">ITEM 5:</span></td>
    <td style="vertical-align: top"><span style="font-size: 10pt; text-underline-style: none; color: windowtext"><a href="#a_017">OTHER INFORMATION</a></span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">33</span></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: top"><span style="font-size: 10pt; text-underline-style: none; color: windowtext">ITEM 6:</span></td>
    <td style="vertical-align: top"><span style="font-size: 10pt; text-underline-style: none; color: windowtext"><a href="#a_018">EXHIBITS</a></span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">34</span></td></tr>
<tr style="background-color: #CCEEFF">
    <td colspan="2" style="vertical-align: top"><span style="font-size: 10pt; text-underline-style: none; color: windowtext"><a href="#a_019">SIGNATURES</a></span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">35</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><b><span id="a_001"></span>PART I &#8211; FINANCIAL
INFORMATION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"><b><span id="a_002"></span>ITEM 1. FINANCIAL STATEMENTS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Splash Beverage Group, Inc.&#160;<br />
Condensed Consolidated Financial Statements</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>September 30, 2021</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

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    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 100%; text-align: center"><span style="font-size: 10pt"><b>Splash Beverage Group, Inc.</b>&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-size: 10pt"><b><span id="a_003"></span>Condensed Consolidated Balance Sheets</b></span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-size: 10pt"><b>September 30, 2021 and December 31, 2020</b></span></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-size: 10pt"><b>(Unaudited)</b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_304_111_zNOlg97xMWmf" summary="xdx: Statement - Condensed Consolidated Balance Sheets (Unaudited)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="3" id="xdx_492_20210930" style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="3" id="xdx_494_20201231" style="text-align: center">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">September 30, 2021</span></td><td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">December 31, 2020</span></td></tr>
<tr id="xdx_40A_eus-gaap--AssetsAbstract_iB_zDOAWU1D3PVb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td colspan="9" style="text-decoration: underline; font-weight: bold; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Assets</span></td></tr>
<tr id="xdx_407_eus-gaap--AssetsCurrentAbstract_i01B_zHaLLHxqvpZ1" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Current
    assets:</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_405_eus-gaap--CashAndCashEquivalentsAtCarryingValue_i02I_maCz6OL_zLzz3hluVpCh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0 0 0 30pt; width: 56%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Cash
    and cash equivalents</span></td><td style="width: 8%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="width: 12%; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,144,171</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="width: 8%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="width: 12%; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">380,000</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_408_eus-gaap--AccountsReceivableNetCurrent_i02I_maCz6OL_zgpVXzroMbM8" style="vertical-align: bottom; background-color: White">
    <td style="padding: 0 0 0 30pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Accounts
    receivable, net</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">811,674</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">484,858</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_407_eus-gaap--PrepaidExpenseCurrent_i02I_maCz6OL_zrkn44ZwrNvl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0 0 0 30pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Prepaid
    expenses</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PrepaidExpenseCurrent" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">395,350</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PrepaidExpenseCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">173,414</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40B_eus-gaap--InventoryNet_i02I_maCz6OL_zUmM3XqKJhO3" style="vertical-align: bottom; background-color: White">
    <td style="padding: 0 0 0 30pt"><span style="font: 10pt Times New Roman, Times, Serif">Inventory. net</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:InventoryNet" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,491,073</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:InventoryNet" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">798,273</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_405_eus-gaap--OtherReceivablesNetCurrent_i02I_maCz6OL_zqZ60Qh3kiTg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0 0 0 30pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Other
    receivables</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OtherReceivablesNetCurrent" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">102,838</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OtherReceivablesNetCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">90,919</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_406_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperationCurrent_i02I_maCz6OL_zvqLGRgLIRe" style="vertical-align: bottom; background-color: White">
    <td style="padding: 0 0 0 30pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Assets
    from discontinued operations</span></td><td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AssetsOfDisposalGroupIncludingDiscontinuedOperationCurrent" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">410,279</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AssetsOfDisposalGroupIncludingDiscontinuedOperationCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">316,572</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_403_eus-gaap--AssetsCurrent_i02TI_mtCz6OL_maCzaj2_zys4MiDxqK5k" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0 0 0 40pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Total
    current assets</span></td><td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">11,355,385</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,244,036</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_408_eus-gaap--AssetsNoncurrentAbstract_i01B_zcue2kKCcmRe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font: 10pt Times New Roman, Times, Serif">Non-current assets:</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40F_eus-gaap--DepositAssets_i02I_maCzwBm_z4JN1eynvFN8" style="vertical-align: bottom; background-color: White">
    <td style="padding: 0 0 0 30pt"><span style="font: 10pt Times New Roman, Times, Serif">Deposits</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:DepositAssets" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">324,259</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:DepositAssets" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">77,686</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_408_eus-gaap--Goodwill_i02I_maCzwBm_zDBoFg8YLKp" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0 0 0 30pt"><span style="font: 10pt Times New Roman, Times, Serif">Goodwill</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,672,823</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,672,823</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40E_eus-gaap--Investments_i02I_maCzwBm_zGkXEFLWQ71i" style="vertical-align: bottom; background-color: White">
    <td style="padding: 0 0 0 30pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Investment
    in Salt Tequila USA, LLC</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:Investments" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">250,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:Investments" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">250,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40A_eus-gaap--OperatingLeaseRightOfUseAsset_i02I_maCzwBm_z2ObKjs97dal" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0 0 0 30pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Right
    of use assets, net</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OperatingLeaseRightOfUseAsset" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,111,222</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OperatingLeaseRightOfUseAsset" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">80,479</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40D_eus-gaap--OtherIntangibleAssetsNet_i02I_maCzwBm_zyrsl7R41Szf" style="vertical-align: bottom; background-color: White">
    <td style="padding: 0 0 0 30pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Quart
    Vin License</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OtherIntangibleAssetsNet" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">196,262</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OtherIntangibleAssetsNet" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">219,512</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_409_eus-gaap--PropertyPlantAndEquipmentNet_i02I_maCzwBm_z641aXKmOLDf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0 0 0 30pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Property
    and equipment, net</span></td><td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">561,505</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">681,352</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40E_eus-gaap--AssetsNoncurrent_i02TI_mtCzwBm_maCzaj2_ziqKumdKEhLb" style="vertical-align: bottom; background-color: White">
    <td style="padding: 0 0 0 40pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Total
    non-current assets</span></td><td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,116,071</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,981,852</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_400_eus-gaap--Assets_i02TI_mtCzaj2_zkIZs4S3TPKk" style="vertical-align: bottom; background-color: White">
    <td style="padding: 0 0 0 40pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Total
    assets</span></td><td style="padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">19,471,456</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,225,888</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40C_eus-gaap--LiabilitiesAndStockholdersEquityAbstract_iB" style="vertical-align: bottom; background-color: White">
    <td colspan="9" style="text-decoration: underline; font-weight: bold; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Liabilities
    and Stockholders&#8217; Equity (Deficit)</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40C_eus-gaap--LiabilitiesAbstract_i01B_zSasjjOV69M3" style="vertical-align: bottom; background-color: White">
    <td><span style="font: 10pt Times New Roman, Times, Serif">Liabilities:</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40F_eus-gaap--LiabilitiesCurrentAbstract_i02B_zu8G3yA6MUk3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0 0 0 20pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Current
    liabilities</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40D_eus-gaap--AccountsPayableCurrent_i03I_maCzglp_zYNFBS6qIkv1" style="vertical-align: bottom; background-color: White">
    <td style="padding: 0 0 0 30pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Accounts
    payable and accrued expenses</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AccountsPayableCurrent" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">903,969</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AccountsPayableCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,521,818</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40E_eus-gaap--OperatingLeaseLiabilityCurrent_i03I_maCzglp_zd2X82ePQuX2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0 0 0 30pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Right
    of use liabilities - current</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityCurrent" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">313,982</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">57,478</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_407_eus-gaap--SalesAndExciseTaxPayableCurrent_i03I_maCzglp_z1JAxHK79B05" style="vertical-align: bottom; background-color: White">
    <td style="padding: 0 0 0 30pt; text-align: left">Sales tax payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:SalesAndExciseTaxPayableCurrent" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">11,688</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0112">&#8212;</span></td><td style="text-align: left"></td></tr>
<tr id="xdx_40D_eus-gaap--DueToRelatedPartiesCurrent_i03I_maCzglp_zVL6AbOlLqy4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0 0 0 30pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Due
    to related parties</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">46,625</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">368,904</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_406_eus-gaap--NotesPayableRelatedPartiesClassifiedCurrent_i03I_maCzglp_zYHzMdB58hE6" style="vertical-align: bottom; background-color: White">
    <td style="padding: 0 0 0 30pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Related
    party notes payable</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NotesPayableRelatedPartiesClassifiedCurrent" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">991,837</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NotesPayableRelatedPartiesClassifiedCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,333,333</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_407_eus-gaap--ConvertibleDebtCurrent_i03I_maCzglp_zUHvVeA4Ac2j" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0 0 0 30pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Convertible
    loan payable</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ConvertibleDebtCurrent" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">100,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ConvertibleDebtCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">100,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_407_eus-gaap--NotesPayableCurrent_i03I_maCzglp_z2sTxlFBbZh7" style="vertical-align: bottom; background-color: White">
    <td style="padding: 0 0 0 30pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Notes
    payable, current portion</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NotesPayableCurrent" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,638,754</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NotesPayableCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">999,736</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_403_eus-gaap--DueToOfficersOrStockholdersCurrent_i03I_maCzglp_zScye3kQrdu3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0 0 0 30pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Shareholder
    advances</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:DueToOfficersOrStockholdersCurrent" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">834,500</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0127">&#8212;</span></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_402_eus-gaap--InterestPayableCurrent_i03I_maCzglp_zokC1WtK8Nrl" style="vertical-align: bottom; background-color: White">
    <td style="padding: 0 0 0 30pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Accrued
    interest payable</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">340,659</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">442,748</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_401_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent_i03I_maCzglp_z9UWBpecHwQi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0 0 0 30pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Liabilities
    from discontinued operations</span></td><td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">410,279</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">591,642</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40B_eus-gaap--LiabilitiesCurrent_i03TI_mtCzglp_maCzGpW_zsevUhVuReq5" style="vertical-align: bottom; background-color: White">
    <td style="padding: 0 0 0 40pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Total
    current liabilities</span></td><td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,592,293</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,415,659</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_406_eus-gaap--LiabilitiesNoncurrentAbstract_i01B_zjw7AFnsDGwf" style="vertical-align: bottom; background-color: White">
    <td><span style="font: 10pt Times New Roman, Times, Serif">Long-term Liabilities:</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_402_eus-gaap--NotesPayableRelatedPartiesNoncurrent_i02I_maCzHDF_zOtJPbQtZlM4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0 0 0 30pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Related
    party notes payable - noncurrent</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0141">&#8212;</span></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NotesPayableRelatedPartiesNoncurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">666,667</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40B_eus-gaap--LongTermNotesPayable_i02I_maCzHDF_zX6VI88L14p2" style="vertical-align: bottom; background-color: White">
    <td style="padding: 0 0 0 30pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Notes
    payable - noncurrent</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:LongTermNotesPayable" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,148,751</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:LongTermNotesPayable" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,240,044</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40C_eus-gaap--BusinessCombinationContingentConsiderationLiabilityNoncurrent_i02I_maCzHDF_zEXTdsuMWHLi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0 0 0 30pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Liability
    to issue shares in APA</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:BusinessCombinationContingentConsiderationLiabilityNoncurrent" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,980,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:BusinessCombinationContingentConsiderationLiabilityNoncurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,980,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_407_eus-gaap--OperatingLeaseLiabilityNoncurrent_i02I_maCzHDF_zVRbyJITqKBk" style="vertical-align: bottom; background-color: White">
    <td style="padding: 0 0 0 30pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Right
    of use liability - noncurrent</span></td><td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityNoncurrent" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">798,494</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityNoncurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">25,521</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01TI_mtCzHDF_maCzGpW_zGqwIe0RCXqk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0 0 0 40pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Total
    long-term liabilities</span></td><td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,927,245</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,912,232</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_409_eus-gaap--Liabilities_iTI_mtCzGpW_maCzzIP_maLASEzMzp_zZSek4w7ytR9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0 0 0 40pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Total
    liabilities</span></td><td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,519,538</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,327,891</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_408_ecustom--CommonStockMezzanineSharesValue_iI_maLASEzMzp_zJuxZaP6jmuk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0 0 0 30pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Common
    stock, (mezzanine shares) <span id="xdx_90C_ecustom--ContingentlyConvertibleToNotesPayableShares_iI_c20201231_zDOirKS25Ttk" title="Contingently convertible to notes payable shares"><ix:nonFraction name="sbev:ContingentlyConvertibleToNotesPayableShares" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">12,605,283</ix:nonFraction></span> shares, contingently convertible to notes payable at December 31, 2020</span></td><td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0159">&#8212;</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="sbev:CommonStockMezzanineSharesValue" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,248,720</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_407_eus-gaap--StockholdersEquityAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Stockholders&#8217; equity (deficit):</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_406_eus-gaap--CommonStockValue_i01I_maCz3To_maSEzg20_zEkRknIKTjE5" style="vertical-align: bottom; background-color: White">
    <td style="padding: 0 0 0 30pt"><span style="font: 10pt Times New Roman, Times, Serif">Common Stock, $<span id="xdx_905_eus-gaap--CommonStockParOrStatedValuePerShare_c20210930_pdd"><span id="xdx_901_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20201231_zdESplnkTLKd"><ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></ix:nonFraction></span> </span></span><span style="font: 10pt Times New Roman, Times, Serif">par, <span id="xdx_902_eus-gaap--CommonStockSharesAuthorized_c20210930_pdd"><span id="xdx_905_eus-gaap--CommonStockSharesAuthorized_iI_c20201231_z7qXb58UDLI4"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">150,000,000</ix:nonFraction></ix:nonFraction></span> </span></span><span style="font: 10pt Times New Roman, Times, Serif">shares
    authorized, <span id="xdx_90B_eus-gaap--CommonStockSharesIssued_iI_c20210930_znrLb5ydTOth"><span id="xdx_906_eus-gaap--CommonStockSharesOutstanding_iI_c20210930_zaWNitCH3Laa" title="Common stock, shares, outstanding"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">32,618,735</ix:nonFraction></ix:nonFraction></span> </span></span><span style="font: 10pt Times New Roman, Times, Serif">and <span id="xdx_90C_eus-gaap--CommonStockSharesIssued_iI_c20201231_z9ivyCdzMRdc"><span id="xdx_90A_eus-gaap--CommonStockSharesOutstanding_iI_c20201231_zdSVWIox1l82"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">21,157,043</ix:nonFraction></ix:nonFraction></span> </span></span><span style="font: 10pt Times New Roman, Times, Serif">shares
    issued and outstanding, at September 30, 2021 and December 31, 2020, respectively</span></td>
    <td><span style="font: 10pt Times New Roman, Times, Serif">&#160; &#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160; &#160;</span></td>
    <td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160; <ix:nonFraction name="us-gaap:CommonStockValue" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">32,619</ix:nonFraction></span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160; &#160;</span></td>
    <td><span style="font: 10pt Times New Roman, Times, Serif">&#160; &#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160; &#160;</span></td>
    <td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160; <ix:nonFraction name="us-gaap:CommonStockValue" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21,157</ix:nonFraction></span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160; &#160;</span></td>
</tr>
<tr id="xdx_40D_eus-gaap--AdditionalPaidInCapital_i01I_maCz3To_maSEzg20_zP85RoTDM2G2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0 0 0 30pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Additional
    paid in capital</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AdditionalPaidInCapital" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">94,681,747</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AdditionalPaidInCapital" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">52,217,855</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_401_eus-gaap--RetainedEarningsAccumulatedDeficit_i01I_maCz3To_maSEzg20_zmBQ5LxdBEY3" style="vertical-align: bottom; background-color: White">
    <td style="padding: 0 0 0 30pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Accumulated
    deficit</span></td><td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:RetainedEarningsAccumulatedDeficit" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">84,762,448</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:RetainedEarningsAccumulatedDeficit" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">61,589,735</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">)</span></td></tr>
<tr id="xdx_40E_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_i01TI_pp0p0_mtSEzg20_maLASEzMzp_zQCfLykjSLG6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0 0 0 40pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Total
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    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">9,951,917</ix:nonFraction></span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
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<tr style="vertical-align: bottom; background-color: White">
    <td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40D_eus-gaap--LiabilitiesAndStockholdersEquity_iTI_pp0p0_mtLASEzMzp_z79Fdakv1KX9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0 0 0 40pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Total liabilities,
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    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:LiabilitiesAndStockholdersEquity" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">9,225,888</ix:nonFraction></span><span style="font-family: Times New Roman, Times, Serif"></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">The accompanying notes are an integral part
of these condensed consolidated financial statements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td style="width: 100%; text-align: center"><span style="font-size: 10pt"><b>Splash Beverage Group, Inc.</b></span></td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: center"><span style="font-size: 10pt"><b><span id="a_004"></span>Condensed Consolidated Statements of Operations</b></span></td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: center"><span style="font-size: 10pt"><b>For the Three and Nine Months Ended September 30, 2021 and 2020</b></span></td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: center"><span style="font-size: 10pt"><b>(Unaudited)</b></span></td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_30D_113_zQrQ6cPk6Tzi" summary="xdx: Statement - Condensed Consolidated Statements of Operations (Unaudited)" style="border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_49B_20210701_20210930" style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_499_20200701_20200930" style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_495_20210101_20210930" style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_493_20200101_20200930" style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="7" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Three
    months ended September 30,</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="7" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Nine
    months ended September 30,</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding: 0pt 0pt 1pt 10pt; text-align: center; text-indent: -10pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt 0pt 0pt 10pt; width: 40%; text-align: left; text-indent: -10pt"><span style="font: 10pt Times New Roman, Times, Serif">Net
    revenues</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,827,393</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2020-07-012020-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">692,974</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,254,078</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2020-01-012020-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,217,709</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40E_eus-gaap--CostOfRevenue_iN_di_msCzcLb_zOLPgsJ2BwI" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt"><span style="font: 10pt Times New Roman, Times, Serif">Cost
    of goods sold</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,007,544</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2020-07-012020-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">349,037</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,011,755</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt"><span style="font: 10pt Times New Roman, Times, Serif">Gross
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2020-07-012020-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">343,937</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,242,323</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2020-01-012020-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">473,685</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--OperatingExpensesAbstract_iB_zp3tIh1FTXFc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt"><span style="font: 10pt Times New Roman, Times, Serif">Operating
    expenses:</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_404_eus-gaap--ProfessionalAndContractServicesExpense_i01_maCz11A_z9LDPqdQO64i" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt"><span style="font: 10pt Times New Roman, Times, Serif">Contracted
services</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ProfessionalAndContractServicesExpense" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">354,355</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ProfessionalAndContractServicesExpense" contextRef="From2020-07-012020-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,954,165</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ProfessionalAndContractServicesExpense" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">821,471</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ProfessionalAndContractServicesExpense" contextRef="From2020-01-012020-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,377,843</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40C_eus-gaap--SalariesAndWages_i01_maCz11A_z2k9LwkxRwR1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt"><span style="font: 10pt Times New Roman, Times, Serif">Salary
and wages</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:SalariesAndWages" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,246,253</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:SalariesAndWages" contextRef="From2020-07-012020-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">293,133</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:SalariesAndWages" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,892,818</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:SalariesAndWages" contextRef="From2020-01-012020-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">309,539</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_405_ecustom--SalaryAndWagesNonCashSharebasedCompensation_i01_maCz11A_zWltK3o4UD26" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt"><span style="font: 10pt Times New Roman, Times, Serif">Salary
    and wages &#8211; non-cash share-based compensation</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="sbev:SalaryAndWagesNonCashSharebasedCompensation" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,315,261</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0222">&#151;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="sbev:SalaryAndWagesNonCashSharebasedCompensation" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,688,453</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="sbev:SalaryAndWagesNonCashSharebasedCompensation" contextRef="From2020-01-012020-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">590,283</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--OtherSellingGeneralAndAdministrativeExpense_i01_maCz11A_zb2rJeNoOp61" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt"><span style="font: 10pt Times New Roman, Times, Serif">Other
general and administrative</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OtherSellingGeneralAndAdministrativeExpense" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,214,274</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OtherSellingGeneralAndAdministrativeExpense" contextRef="From2020-07-012020-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">221,442</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OtherSellingGeneralAndAdministrativeExpense" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,767,241</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OtherSellingGeneralAndAdministrativeExpense" contextRef="From2020-01-012020-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,411,113</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_402_ecustom--OtherGeneralAndAdministrativeNonCashSharebasedCompensation_i01_maCz11A_zO10bipkSZ1h" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt"><span style="font: 10pt Times New Roman, Times, Serif">Other
    general and administrative &#8211; non-cash share-based compensation</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="sbev:OtherGeneralAndAdministrativeNonCashSharebasedCompensation" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,512,836</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0232">&#151;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="sbev:OtherGeneralAndAdministrativeNonCashSharebasedCompensation" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,537,608</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0234">&#151;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40C_eus-gaap--SellingAndMarketingExpense_i01_maCz11A_z03ZXsO6ALK3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt"><span style="font: 10pt Times New Roman, Times, Serif">Sales
    and marketing</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:SellingAndMarketingExpense" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">249,100</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:SellingAndMarketingExpense" contextRef="From2020-07-012020-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">38,551</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:SellingAndMarketingExpense" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">465,705</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:SellingAndMarketingExpense" contextRef="From2020-01-012020-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">85,793</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_406_eus-gaap--OperatingExpenses_i01T_mtCz11A_msCz69F_zbk8loUDckKb" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt 0pt 0pt 30pt; text-align: left; text-indent: -10pt"><span style="font: 10pt Times New Roman, Times, Serif">Total
operating expenses</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">12,892,079</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">25,173,296</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
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  <tr id="xdx_402_eus-gaap--OperatingIncomeLoss_i01T_mtCz69F_maCz0Mk_zBZh6LSgseCe" style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_406_eus-gaap--OtherIncomeAndExpensesAbstract_i01B_zWlzkvAUAmj6" style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
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  <tr id="xdx_405_eus-gaap--OtherIncome_i02_maCzvon_zG9Y7HhvCmH5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt"><span style="font: 10pt Times New Roman, Times, Serif">Other
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  <tr id="xdx_408_eus-gaap--InvestmentIncomeInterest_i02_maCzvon_zCG0FkAfZDRc" style="vertical-align: bottom; background-color: White">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:InvestmentIncomeInterest" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">527</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:InvestmentIncomeInterest" contextRef="From2020-07-012020-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">16,354</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:InvestmentIncomeInterest" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">642</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:InvestmentIncomeInterest" contextRef="From2020-01-012020-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">32,710</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_406_eus-gaap--InterestIncomeExpenseNet_i02_maCzvon_zXtDg25V3fY6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt"><span style="font: 10pt Times New Roman, Times, Serif">Interest
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:InterestIncomeExpenseNet" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">100,128</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:InterestIncomeExpenseNet" contextRef="From2020-07-012020-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">23,110</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:InterestIncomeExpenseNet" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">341,715</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:InterestIncomeExpenseNet" contextRef="From2020-01-012020-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,958,601</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">)</span></td></tr>
  <tr id="xdx_402_eus-gaap--GainsLossesOnExtinguishmentOfDebt_i02_maCzvon_zoQ3Y3LmZcy1" style="vertical-align: bottom; background-color: White">
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    <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt 0pt 0pt 30pt; text-align: left; text-indent: -10pt"><span style="font: 10pt Times New Roman, Times, Serif">Total
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:OtherNonoperatingIncomeExpense" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">97,664</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OtherNonoperatingIncomeExpense" contextRef="From2020-07-012020-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">11,116</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:OtherNonoperatingIncomeExpense" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">241,740</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:OtherNonoperatingIncomeExpense" contextRef="From2020-01-012020-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,873,057</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_405_eus-gaap--IncomeTaxExpenseBenefit_i01_msCz0Mk_zIBBlwRgykr6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt"><span style="font: 10pt Times New Roman, Times, Serif">Provision
    for income taxes</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0281">&#151;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0282">&#151;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0283">&#151;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0284">&#151;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--IncomeLossFromContinuingOperations_i01T_mtCz0Mk_maCzQO2_zcwcK0l4pLLl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt"><span style="font: 10pt Times New Roman, Times, Serif">Net
    loss from continuing operations, net of tax</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperations" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">12,169,894</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperations" contextRef="From2020-07-012020-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,152,238</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperations" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">23,172,713</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperations" contextRef="From2020-01-012020-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,173,943</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_402_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTax_i01_maCzQO2_z6sn1OMAqeM7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt"><span style="font: 10pt Times New Roman, Times, Serif">Net&#160;(loss)
    income from discontinued operations, net of tax</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:IncomeLossFromDiscontinuedOperationsNetOfTax" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">22,077</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:IncomeLossFromDiscontinuedOperationsNetOfTax" contextRef="From2020-07-012020-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">68,132</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:IncomeLossFromDiscontinuedOperationsNetOfTax" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">218,410</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:IncomeLossFromDiscontinuedOperationsNetOfTax" contextRef="From2020-01-012020-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">68,132</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_404_eus-gaap--NetIncomeLoss_iT_mtCzQO2_z6FP0xlIyC2k" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt"><span style="font: 10pt Times New Roman, Times, Serif">Net
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    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-07-012020-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,084,106</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40B_eus-gaap--EarningsPerShareBasicAndDilutedAbstract_iB_zm3QQhLSTSCg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"><span style="font: 10pt Times New Roman, Times, Serif">Income(loss)
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    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40A_ecustom--IncomeLossFromContinuingOperationsPerBasicShares_i_pdd" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_407_ecustom--IncomeLossFromContinuingOperationsPerDilutedShares_i_pdd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_406_eus-gaap--WeightedAverageNumberOfSharesOutstandingAbstract_iB_zQcB7UDie6Cb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"><span style="font: 10pt Times New Roman, Times, Serif">Weighted
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    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40E_ecustom--WeightedAverageNumberOfCommonSharesOutstandingContinuingOperationsBasic_i_pdd" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt 0pt 0pt 20pt; text-indent: -10pt"><span style="font: 10pt Times New Roman, Times, Serif">Basic</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="sbev:WeightedAverageNumberOfCommonSharesOutstandingContinuingOperationsBasic" contextRef="From2020-01-012020-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">17,702,667</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_403_ecustom--WeightedAverageNumberOfCommonSharesOutstandingContinuingOperationsDilutive_i_pdd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt 0pt 0pt 20pt; text-indent: -10pt"><span style="font: 10pt Times New Roman, Times, Serif">Dilutive</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="sbev:WeightedAverageNumberOfCommonSharesOutstandingContinuingOperationsDilutive" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">30,515,251</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="sbev:WeightedAverageNumberOfCommonSharesOutstandingContinuingOperationsDilutive" contextRef="From2020-07-012020-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">19,465,898</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="sbev:WeightedAverageNumberOfCommonSharesOutstandingContinuingOperationsDilutive" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">27,512,776</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="sbev:WeightedAverageNumberOfCommonSharesOutstandingContinuingOperationsDilutive" contextRef="From2020-01-012020-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">17,702,667</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">The accompanying notes are an integral part
of these condensed consolidated financial statements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Splash Beverage Group, Inc.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="a_005"></span>Consolidated Statement
of Changes in Stockholders&#8217; Equity (Deficit)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>For the Three and Nine months ended September
30, 2021 and 2020</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>(Unaudited)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_301_114_zLrDoErrWfM4" summary="xdx: Statement - Consolidated Statement of Changes in Deficiency in Stockholders&apos; Equity (Deficit) (Unaudited)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt 0pt 0pt 30pt; text-align: left; text-indent: -10pt">Issuance of common stock for convertible debt</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--IssuanceOfCommonStockForConvertibleDebt_c20210101__20210930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zo3x9BniO3G6" title="Issuance of common stock for convertible debt" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0381">&#151;</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_ecustom--IssuanceOfCommonStockForConvertibleDebt_c20200101__20200930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zcMekOQ6i6ne" title="Issuance of common stock for convertible debt" style="text-align: right"><ix:nonFraction name="sbev:IssuanceOfCommonStockForConvertibleDebt" contextRef="From2020-01-012020-09-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">145,579</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--IncrementalBeneficialConversionForPreferred_c20210101__20210930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zCP8ZK5hPB0g" title="Incremental beneficial conversion for preferred A" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0389">&#151;</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_ecustom--IncrementalBeneficialConversionForPreferred_c20200101__20200930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z82NWvzvMVRk" title="Incremental beneficial conversion for preferred A" style="text-align: right"><ix:nonFraction name="sbev:IncrementalBeneficialConversionForPreferred" contextRef="From2020-01-012020-09-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">240,770</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt 0pt 0pt 30pt; text-align: left; text-indent: -10pt">Issuance of warrants on convertible instruments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_ecustom--IssuanceOfWarrantsOnConvertibleInstruments_c20210701__20210930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zhUMTtwJ0H3" title="Issuance of warrants on convertible instruments" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0393">&#151;</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_ecustom--IssuanceOfWarrantsOnConvertibleInstruments_c20200701__20200930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zWw3NbseV0ek" title="Issuance of warrants on convertible instruments" style="text-align: right"><ix:nonFraction name="sbev:IssuanceOfWarrantsOnConvertibleInstruments" contextRef="From2020-07-012020-09-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">438,431</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--IssuanceOfWarrantsOnConvertibleInstruments_c20210101__20210930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zAi0yzuNqj49" title="Issuance of warrants on convertible instruments" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0397">&#151;</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--IssuanceOfWarrantsOnConvertibleInstruments_c20200101__20200930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zOj8w1nOmW4f" title="Issuance of warrants on convertible instruments" style="text-align: right"><ix:nonFraction name="sbev:IssuanceOfWarrantsOnConvertibleInstruments" contextRef="From2020-01-012020-09-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,002,571</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 30pt; text-align: left; text-indent: -10pt">Issuance of warrants for services</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--IssuanceOfWarrantsForServices_c20210701__20210930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_za8q96PQxQpj" title="Issuance of warrants for services" style="text-align: right"><ix:nonFraction name="sbev:IssuanceOfWarrantsForServices" contextRef="From2021-07-012021-09-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,010,012</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_ecustom--IssuanceOfWarrantsForServices_c20200701__20200930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z21L46KEUZef" title="Issuance of warrants for services" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0403">&#151;</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--IssuanceOfWarrantsForServices_c20210101__20210930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zlPXfyFbPcW3" title="Issuance of warrants for services" style="text-align: right"><ix:nonFraction name="sbev:IssuanceOfWarrantsForServices" contextRef="From2021-01-012021-09-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,383,204</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--IssuanceOfWarrantsForServices_c20200101__20200930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zr9Q3VXlkCm2" title="Issuance of warrants for services" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0407">&#151;</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt 0pt 0pt 30pt; text-align: left; text-indent: -10pt">Issuance of common stock for services</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20210701__20210930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zGaIGtAeeoO6" title="Issuance of common stock for services" style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-07-012021-09-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,111,911</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20200701__20200930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zkz7f4q11lN2" title="Issuance of common stock for services" style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-07-012020-09-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,729,280</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20210101__20210930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zQmzYWxmoWYi" title="Issuance of common stock for services" style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-01-012021-09-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,212,864</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20200101__20200930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zB2tLwIe22z5" title="Issuance of common stock for services" style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-01-012020-09-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,279,280</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 30pt; text-align: left; text-indent: -10pt">Issuance of common stock for cash</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20210701__20210930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zyZxNffXmd5k" title="Issuance of common stock for cash" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0417">&#151;</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20200701__20200930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_znNlJq8E3gjf" title="Issuance of common stock for cash" style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-07-012020-09-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,700,321</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20210101__20210930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zb8nhiIcWQO8" title="Issuance of common stock for cash" style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-01-012021-09-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">19,630,565</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20200101__20200930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zaYl3RDbK8Ga" title="Issuance of common stock for cash" style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-01-012020-09-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,842,887</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt 0pt 0pt 30pt; text-indent: -10pt">Reclassification of Mezzanine shares</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--StockIssuedDuringPeriodValueOther_c20210701__20210930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zvzGAIGva5Ne" title="Reclassification of Mezzanine shares" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0425">&#151;</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--StockIssuedDuringPeriodValueOther_c20200701__20200930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zdVzNsizLlM5" title="Reclassification of Mezzanine shares" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0427">&#151;</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--StockIssuedDuringPeriodValueOther_c20210101__20210930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zLnnuJ2OjLkf" title="Reclassification of Mezzanine shares" style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2021-01-012021-09-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,248,720</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--StockIssuedDuringPeriodValueOther_c20200101__20200930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z3YuR4XhZmBl" title="Reclassification of Mezzanine shares" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0431">&#151;</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--IncrementalBeneficialConversionForPreferred_c20200701__20200930__us-gaap--StatementEquityComponentsAxis__us-gaap--RetainedEarningsMember_zQsrKf6ordvk" title="Incremental beneficial conversion for preferred A" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0479">&#151;</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--IncrementalBeneficialConversionForPreferred_c20210101__20210930__us-gaap--StatementEquityComponentsAxis__us-gaap--RetainedEarningsMember_zMiqxnHXyDU" title="Incremental beneficial conversion for preferred A" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0481">&#151;</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--IncrementalBeneficialConversionForPreferred_c20200101__20200930__us-gaap--StatementEquityComponentsAxis__us-gaap--RetainedEarningsMember_z997LSzEC5Vh" title="Incremental beneficial conversion for preferred A" style="text-align: right">(<ix:nonFraction name="sbev:IncrementalBeneficialConversionForPreferred" contextRef="From2020-01-012020-09-30_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">240,770</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt 0pt 0pt 30pt; text-align: left; text-indent: -10pt">Issuance of warrants on convertible instruments</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">The accompanying notes are an integral part
of these condensed consolidated financial statements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

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<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b><span id="a_006"></span>Condensed Consolidated Statement Cash Flows </b></span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>For the Nine Months Ended September 30, 2021 and 2020</b></span></td></tr>
<tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>(Unaudited)</b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"></p>

<table cellpadding="0" cellspacing="0" id="xdx_30C_122_zmmBZdSWRWWl" summary="xdx: Statement - Condensed Consolidated Statement Cash Flows" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom">
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  <tr id="xdx_40A_eus-gaap--IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_i02N_pp0p0_di_msNCPBUz1NA_z9ib103wXL97" style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">168,622</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" contextRef="From2020-01-012020-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">206,994</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr id="xdx_40A_eus-gaap--IncreaseDecreaseInDeposits_i02_pp0p0_maNCPBUz1NA_zMkhAi6ViHZf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0 0 0 30pt">Deposits</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInDeposits" contextRef="From2020-01-012020-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">4,174</ix:nonFraction></td><td style="text-align: left">)</td></tr>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">207,570</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" contextRef="From2020-01-012020-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">474,940</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr id="xdx_40F_eus-gaap--IncreaseDecreaseInRoyaltiesPayable_i02_pp0p0_maNCPBUz1NA_zVCQ7nR5r9t4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0 0 0 30pt; text-align: left">Royalty payable</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInRoyaltiesPayable" contextRef="From2020-01-012020-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">39,000</ix:nonFraction></td><td style="text-align: left">)</td></tr>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInInterestPayableNet" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">102,089</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="text-align: left">Net cash used in operating activities - continuing operations</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">11,615,297</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" contextRef="From2020-01-012020-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">4,311,170</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations_i02_pp0p0_maCCERCzPTd_zllsoSmWyQn4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Net cash used in operating activities - discontinued operations</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="us-gaap:CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">218,410</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="us-gaap:CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations" contextRef="From2020-01-012020-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">28,816</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--NetCashProvidedByUsedInInvestingActivitiesAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Cash Flows from Investing Activities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--PaymentsToAcquireProductiveAssets_i01N_pp0p0_di_msNCPBUz3Yb_zKrSjzgMJNMb" style="vertical-align: bottom; background-color: White">
    <td style="padding: 0 0 0 20pt; text-align: left">Capital Expenditures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0584">&#8212;</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:PaymentsToAcquireProductiveAssets" contextRef="From2020-01-012020-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">9,693</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr id="xdx_400_ecustom--ProceedsFromSaleOfFixedAssets_i01_pp0p0_maNCPBUz3Yb_zBwr6U7mLXg3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0 0 0 20pt; text-align: left">Proceeds from the sale of fixed assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0587">&#8212;</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0588">&#8212;</span></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--PaymentsToAcquireInvestments_i01N_pp0p0_di_msNCPBUz3Yb_zZ8RuJ18TiVc" style="vertical-align: bottom; background-color: White">
    <td style="padding: 0 0 0 20pt; text-align: left">Investment in Salt Tequila USA, LLC</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0590">&#8212;</span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="us-gaap:PaymentsToAcquireInvestments" contextRef="From2020-01-012020-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">150,000</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_40B_eus-gaap--NetCashProvidedByUsedInInvestingActivitiesContinuingOperations_i01T_pp0p0_mtNCPBUz3Yb_maCCERCzPTd_z8n1SjZVXKRl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Net cash used in investing activities - continuing operations</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0593">&#8212;</span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInInvestingActivitiesContinuingOperations" contextRef="From2020-01-012020-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">159,693</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations_i01_pp0p0_maCCERCzPTd_zBa9P0x8HB65" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Net cash used in investing activities - discontinued operations</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0596">&#8212;</span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="us-gaap:CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations" contextRef="From2020-01-012020-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">72,442</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--AdditionalCashFlowElementsFinancingActivitiesAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Cash Flows from Financing Activities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--ProceedsFromIssuanceOfCommonStock_i01_pp0p0_maNCPBUz5xT_z4KxShyjo9Lf" style="vertical-align: bottom; background-color: White">
    <td style="padding: 0 0 0 20pt; text-align: left">Proceeds from issuance of common stock</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOfCommonStock" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">19,630,565</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr id="xdx_402_eus-gaap--ProceedsFromRepaymentsOfRelatedPartyDebt_i01_pp0p0_maNCPBUz5xT_zNU0JfbUJWc8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0 0 0 20pt; text-align: left">Cash advance from shareholder</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromRepaymentsOfRelatedPartyDebt" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">834,500</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromRepaymentsOfRelatedPartyDebt" contextRef="From2020-01-012020-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,097,995</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_ecustom--FundsInEscrow_i01N_pp0p0_di_msNCPBUz5xT_zyCQvenBd3mf" style="vertical-align: bottom; background-color: White">
    <td style="padding: 0 0 0 20pt; text-align: left">Funds in escrow</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0608">&#8212;</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="sbev:FundsInEscrow" contextRef="From2020-01-012020-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,000,000</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr id="xdx_40A_eus-gaap--RepaymentsOfRelatedPartyDebt_i01N_pp0p0_di_msNCPBUz5xT_zRPHMC8fgMnf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0 0 0 20pt; text-align: left">Repayment of cash advance</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:RepaymentsOfRelatedPartyDebt" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">322,279</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0612">&#8212;</span></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--ProceedsFromIssuanceOfDebt_i01_pp0p0_maNCPBUz5xT_z9h3aXJJ9K9e" style="vertical-align: bottom; background-color: White">
    <td style="padding: 0 0 0 20pt; text-align: left">Proceeds from issuance of debt</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOfDebt" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">928,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOfDebt" contextRef="From2020-01-012020-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,470,099</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--ProceedsFromRepaymentsOfDebt_i01_pp0p0_maNCPBUz5xT_z9k2Hi73CLCc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0 0 0 20pt; text-align: left">Principal repayment of debt</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:ProceedsFromRepaymentsOfDebt" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">1,384,944</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0618">&#8212;</span></td><td style="text-align: left">&#160;</td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">The accompanying notes are an integral part
of these condensed consolidated financial statements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Splash Beverage Group, Inc.</b>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="a_007"></span>Notes to the Condensed Consolidated Financial
Statements</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<ix:nonNumeric contextRef="From2021-01-01to2021-09-30" escape="true" name="us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock"><p id="xdx_809_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zCcsrp2NtxU6" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span style="text-decoration: underline">Note 1 &#8211; <span id="xdx_827_zikBqIBqIHQk">Business Organization and Nature of Operations</span></span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Splash Beverage Group (&#8220;SBG&#8221;
or &#8220;Splash&#8221;), f/k/a Canfield Medical Supply, Inc. (the &#8220;CMS&#8221;), was incorporated in the State of Ohio on September 3, 1992,
and changed domicile to Colorado on April 18, 2012. CMS was in the business of home health services, primarily the selling of
durable medical equipment and medical supplies to the public, nursing homes, hospitals and other end users.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On December 31, 2019, CMS entered into an Agreement
and Plan of Merger (the &#8220;Merger Agreement&#8221;) with SBG Acquisition Inc. (&#8220;Merger Sub&#8221;), a Nevada Corporation
wholly owned by CMS, and Splash Beverage Group, Inc. a Nevada corporation (&#8220;Splash&#8221;) pursuant to which Merger Sub merged
with and into Splash (the &#8220;Merger&#8221;) with Splash as the surviving company and a wholly-owned subsidiary of CMS. The
Merger was consummated on March 31, 2020.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As the owners and management of Splash have
voting and operating control of CMS following the Merger, the Merger transaction was accounted for as a reverse acquisition (that
is with Splash as the acquiring entity), followed by a recapitalization.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As part of the recapitalization, previously
issued shares of SBG preferred stock have been reflected as shares of common stock that were received in the Merger. These common
shares have been retrospectively presented as outstanding for all periods.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Splash specializes in the manufacturing, distribution,
and sales &amp; marketing of various beverages across multiple channels. Splash operates in both the non-alcoholic and alcoholic
beverage segments. Additionally, Splash operates its own vertically integrated B-to-B and B-to-C E-commerce distribution platform
called Qplash, further expanding its distribution abilities and visibility.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In July 2020 the Company filed a Certificate
of Amendment of Articles of Incorporation of CMS with the Secretary of State of the State of Colorado, pursuant to which the Company
changed its name from CMS. to Splash Beverage Group, Inc. On July 31, 2020, we received approval from FINRA to change the Company&#8217;s
name from CMS to Splash Beverage Group, Inc. Our new ticker symbol is SBEV.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On December 24, 2020, SBG consummated an Asset
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to Seller and a variable number of shares of the Company&#8217;s common stock based on a attainment of revenue hurdles. CdV is
one of the leading producers of premium wine by the glass in the United States with its primary offices and facilities in The Dalles,
Oregon.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On February 2021, Management initiated a plan
to divest its CMS business. As a result, the assets and operations of CMS have been retrospectively reflected as discontinued operations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In coordination with uplisting to the NYSE&#160;on
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<ix:exclude><p id="xdx_231_zSEbwvMixs09" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_237_zcsA2zHAHWp4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p></ix:exclude>

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<ix:exclude><p id="xdx_232_zJk0CSFmUmfb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_23A_zd75z3vkVm21" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Splash Beverage Group, Inc.</b>&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_238_z2RxmHm3fd9j" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Notes to the Condensed Consolidated Financial
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<ix:exclude><p id="xdx_237_zGoWWJc2dNAl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p></ix:exclude>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" escape="true" name="us-gaap:SignificantAccountingPoliciesTextBlock"><p id="xdx_802_eus-gaap--SignificantAccountingPoliciesTextBlock_zIXmPgF37bLl" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 72pt; text-align: justify; text-indent: -72pt"><b><span style="text-decoration: underline">Note 2 &#8211;
<span id="xdx_82B_zr3pTSIbTJmb">Summary of Significant Accounting Policies </span></span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 72pt; text-align: justify; text-indent: -72pt">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">These condensed consolidated financial statements
include the accounts of Splash and its wholly owned subsidiaries, Holdings and Splash Mex, CMS (as discontinued
operations), and Copa. All intercompany balances have been eliminated in consolidation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Our investment in Salt Tequila USA, LLC is
accounted for at cost, as the company does not have the ability to exercise significant influence.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Our accounting and reporting policies conform
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The accompanying condensed consolidated financial
statements have been prepared by us without audit. In the opinion of management, all adjustments (which include only normal recurring
adjustments) necessary to present fairly the financial position, results of operations and cash flows for the three and nine months
ended September 30, 2021 and 2020 have been made.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Certain information and footnote disclosures
normally included in consolidated financial statements prepared in GAAP have been condensed or omitted. The results of operations
for the period ended September 30, 2021 are not necessarily indicative of the operating results for the full year.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The preparation of condensed consolidated financial
statements in conformity with GAAP requires our management to make estimates and assumptions that affect the reported amounts of
assets and liabilities and disclosures of contingent assets and liabilities at the date of the consolidated financial statements
and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We consider all highly liquid securities with
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Our cash in bank deposit accounts, at times,
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><p id="xdx_23A_z3LAnhFQFQXh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span style="text-decoration: underline">Note 2 &#8211; Summary of Significant
Accounting Policies, continued</span></b></p></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" escape="true" name="us-gaap:ReceivablesPolicyTextBlock"><p id="xdx_84A_eus-gaap--ReceivablesPolicyTextBlock_zRK8vO9txPi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i><span style="text-decoration: underline"><span id="xdx_865_z73RuZ3cZqS6">Accounts Receivable and Allowance
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Accounts receivable are carried at their estimated
collectible amounts and are periodically evaluated for collectability based on past credit history with clients and other factors.
We establish provisions for losses on accounts receivable on the basis of loss experience, known and inherent risk in the account
balance, and current economic conditions. At September 30, 2021 and December 31, 2020, our accounts receivable amounts are reflected
net of allowances of $<span id="xdx_901_eus-gaap--AccountsReceivableNet_c20210930_pp0p0" title="Accounts Receivable, after Allowance for Credit Loss"><ix:nonFraction name="us-gaap:AccountsReceivableNet" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">26,578</ix:nonFraction></span> and $<span id="xdx_908_eus-gaap--AccountsReceivableNet_c20201231_pp0p0" title="Accounts Receivable, after Allowance for Credit Loss"><ix:nonFraction name="us-gaap:AccountsReceivableNet" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">0</ix:nonFraction></span>, respectively.</p>

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<ix:exclude><p id="xdx_232_z0fdkgmbhj32" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p></ix:exclude>

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<ix:exclude><p id="xdx_239_zd0NQCTJHgqk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_23E_zd3sWYZRCUUi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Splash Beverage Group, Inc.</b>&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_232_z9MQRFq6Ar32" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Notes to the Condensed Consolidated Financial
Statements</b></p></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Inventory is stated at the lower of cost or
net realizable value, accounted for using the weighted average cost method. The inventory balances at September 30, 2021 and December
31, 2020 consisted of raw materials, work-in-process, and finished goods held for distribution. The cost elements of inventory
consist of purchase of products, transportation, and warehousing. We establish provisions for excess or inventory near expiration
are based on management&#8217;s estimates of forecast turnover of inventories on hand and under contract. A significant change
in the timing or level of demand for certain products as compared to forecast amounts may result in recording additional provisions
for excess or expired inventory in the future. Provisions for excess inventory are included in cost of goods sold and have historically
been adequate to provide for losses on inventory.&#160;We manage inventory levels and purchase commitments in an effort to maximize
utilization of inventory on hand and under commitments. The amount of our reserve was $<span id="xdx_905_eus-gaap--InventoryValuationReserves_c20210930_pp0p0" title="Inventory reserves"><ix:nonFraction name="us-gaap:InventoryValuationReserves" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">351,285</ix:nonFraction></span> and $<span id="xdx_90F_eus-gaap--InventoryValuationReserves_c20201231_pp0p0" title="Inventory reserves"><ix:nonFraction name="us-gaap:InventoryValuationReserves" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">366,109</ix:nonFraction></span> at September 30, 2021
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We record property and equipment at cost when
purchased. Depreciation is recorded for property, equipment, and software using the straight-line method over the estimated economic
useful lives of assets, which range from <span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20210101__20210930__srt--RangeAxis__srt--MinimumMember_zVWpYo1uo6I5" title="Property and Equipment useful life"><ix:nonNumeric contextRef="From2021-01-012021-09-30_srt_MinimumMember" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">3</ix:nonNumeric></span>-<span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20210101__20210930__srt--RangeAxis__srt--MaximumMember_zlVhAT6iDSMd" title="Property and Equipment useful life"><ix:nonNumeric contextRef="From2021-01-012021-09-30_srt_MaximumMember" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">39</ix:nonNumeric></span> years. Company management reviews the recoverability of all long-lived assets, including
the related useful lives, whenever events or changes in circumstances indicate that the carrying amount of a long-lived asset might
not be recoverable.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Depreciation expense totaled $<span id="xdx_902_eus-gaap--Depreciation_c20210701__20210930_zl9vEoC5Qvx6" title="Depreciation expense"><ix:nonFraction name="us-gaap:Depreciation" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">44,465</ix:nonFraction></span> and $<span id="xdx_90B_eus-gaap--Depreciation_c20200701__20200930_z9frb2TXQyUd"><ix:nonFraction name="us-gaap:Depreciation" contextRef="From2020-07-012020-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,750</ix:nonFraction></span> for
the three months ended September 30, 2021 and September 30, 2020, respectively. Depreciation expense totaled $<span id="xdx_902_eus-gaap--Depreciation_c20210101__20210930_zbBdx4enAUZj"><ix:nonFraction name="us-gaap:Depreciation" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">80,048</ix:nonFraction></span> and $<span id="xdx_90A_eus-gaap--Depreciation_c20200101__20200930_zsj6fuONEqW4"><ix:nonFraction name="us-gaap:Depreciation" contextRef="From2020-01-012020-09-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">13,045</ix:nonFraction></span> for the
nine months ended September 30, 2021 and September 30, 2020, respectively. Property and equipment consisted of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2021-01-01to2021-09-30" escape="true" name="us-gaap:PropertyPlantAndEquipmentTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--PropertyPlantAndEquipmentTextBlock_zEK23r9KKSOf" summary="xdx: Disclosure - Summary of Significant Accounting Policies (Details)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom">
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    <td style="text-align: left; padding-bottom: 1pt; text-indent: -10pt; padding-left: 10pt">Accumulated depreciation</td><td style="padding-bottom: 1pt">&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" escape="true" name="sbev:ExciseTaxesPolicyTextBlock"><p id="xdx_845_ecustom--ExciseTaxesPolicyTextBlock_zT6Bg7t0obd8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i><span style="text-decoration: underline"><span id="xdx_867_zVViVOwTxid5">Excise taxes</span></span></i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company pays alcohol excise taxes
based on product sales to both the Oregon Liquor Control Commission and to the U.S. Department of the Treasury, Alcohol and
Tobacco Tax and Trade Bureau (TTB). The company also pays taxes to the State of Florida &#8211; Division of Alcoholic
Beverages and Tobacco. The Company is liable for the taxes upon the removal of product from the Company&#8217;s warehouse on
a per gallon basis. The federal tax rate is affected by a small winery tax credit provision which decreases based upon the
number of gallons of wine production in a year rather than the quantity sold.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" escape="true" name="sbev:PaycheckProtectionProgramPolicyTextBlock"><p id="xdx_845_ecustom--PaycheckProtectionProgramPolicyTextBlock_zzmY7jXyfFa6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i><span style="text-decoration: underline"><span id="xdx_86C_zn47dnVlhzPl">Paycheck Protection Program</span></span></i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company records Paycheck Protection Program
(&#8220;PPP&#8221;) loan proceeds in accordance with Accounting Standards Codification (&#8220;ASC&#8221;) 470, Debt. Debt is extinguished
when either the debtor pays the creditor or the debtor is legally released from being the primary obligor, either judicially or
by the creditor. See note 11.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><p id="xdx_236_zcVpj0VZQeE" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p></ix:exclude>

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<ix:exclude><p id="xdx_238_zPFFsaphBoz8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_239_ziDCafXc6gff" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Splash Beverage Group, Inc.</b>&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_235_zGOrZJKcAere" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Notes to the Condensed Consolidated Financial
Statements</b></p></ix:exclude>

<ix:exclude><p id="xdx_23E_zhvcnFy0gm4l" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_23C_z6Jyeid75s7j" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span style="text-decoration: underline">Note 2 &#8211; Summary of Significant
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<ix:exclude><p id="xdx_23D_zzNimfMxuhgh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" escape="true" name="us-gaap:FinancialInstrumentsDisclosureTextBlock"><p id="xdx_84C_eus-gaap--FinancialInstrumentsDisclosureTextBlock_zLl1I7ASTD5h" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i><span style="text-decoration: underline"><span id="xdx_868_zzaa96bUJMTh">Fair Value of Financial Instruments
</span></span></i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Financial Accounting Standards (&#8220;FASB&#8221;)
guidance specifies a hierarchy of valuation techniques based on whether the inputs to those valuation techniques are observable
or unobservable. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect market
assumptions. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities
(Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurement). The three levels of the fair value
hierarchy are as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<tr style="vertical-align: top">
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</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 72pt; text-align: justify; text-indent: -36pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%">
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<table cellspacing="0" cellpadding="0" style="width: 100%">
<tr style="vertical-align: top">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The liabilities and indebtedness presented
on the consolidated financial statements approximate fair values at September 30, 2021 and December 31, 2020, consistent with recent
negotiations of notes payable and due to the short duration of maturities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We recognize revenue under ASC 606, Revenue
from Contracts with Customers (Topic 606). This guidance sets forth a five-step model which depicts the recognition of revenue
in an amount that reflects what we expect to receive in exchange for the transfer of goods or services to customers.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We recognize revenue when our performance obligations
under the terms of a contract with the customer are satisfied. Product sales occur once control of our products is transferred
upon delivery to the customer. Revenue is measured as the amount of consideration that we expect to receive in exchange for transferring
goods and is presented net of provisions for customer returns and allowances. The amount of consideration we receive and revenue
we recognize varies with changes in customer incentives we offer to our customers and their customers. Sales taxes and other similar
taxes are excluded from revenue.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Distribution expenses to transport our products,
where applicable, and warehousing expense after manufacture are accounted for within operating expenses.</p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><p id="xdx_239_zJVuby9sHhBk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p></ix:exclude>

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<ix:exclude><p id="xdx_238_zeXnUvEmVi0c" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_236_zgSU4FzuLdvi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Splash Beverage Group, Inc.</b></p></ix:exclude>

<ix:exclude><p id="xdx_23F_zEADr56fAJHc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Notes to the Condensed Consolidated Financial
Statements</b></p></ix:exclude>

<ix:exclude><p id="xdx_23C_z3lH1MqLUwBl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_233_z1JHbV6zrE5e" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 72pt; text-align: justify; text-indent: -72pt"><b><span style="text-decoration: underline">Note 2 &#8211;
Summary of Significant Accounting Policies, continued</span></b></p></ix:exclude>

<ix:exclude><p id="xdx_23E_zZud1DHLPvTf" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 72pt; text-align: justify; text-indent: -72pt">&#160;&#160;</p></ix:exclude>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" escape="true" name="us-gaap:CostOfSalesPolicyTextBlock"><p id="xdx_84C_eus-gaap--CostOfSalesPolicyTextBlock_zSz03CWjPz88" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i><span style="text-decoration: underline"><span id="xdx_86C_z9KdwSFIWog4">Cost of Goods Sold</span></span></i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Cost of goods sold include the costs of products,
packaging, transportation, warehousing, and costs associated with valuation allowances for expired, damaged or impaired inventory.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We measure stock-based awards at the grant-date
fair value for employees, directors and consultants and recognizes compensation expense on a straight-line basis over the vesting
period of the award. Determining the appropriate fair value of stock-based awards requires the input of subjective assumptions,
including the fair value of our common stock, and for stock options and warrants, the expected life of the option and warrant,
and expected stock price volatility and exercise price. We used the Black-Scholes option pricing model to value its stock-based
awards. The assumptions used in calculating the fair value of stock-based awards represent management&#8217;s best estimates and
involve inherent uncertainties and the application of management&#8217;s judgment. As a result, if factors change and management
uses different assumptions, stock-based compensation expense could be materially different for future awards. The expected life
of stock options/warrants were estimated using the &#8220;simplified method,&#8221; which calculates the expected term as the midpoint
between the weighted average time to vesting and the contractual maturity, we have limited historical information to develop reasonable
expectations about future exercise patterns. The simplified method is based on the average of the vesting tranches and the contractual
life of each grant. For stock price volatility, we use comparable public companies as a basis for its expected volatility to calculate
the fair value of award. The risk-free interest rate is based on U.S. Treasury notes with a term approximating the expected life
of the award. The estimation of the number of awards that will ultimately vest requires judgment, and to the extent actual results
or updated estimates differ from the Company&#8217;s current estimates, such amounts are recognized as an adjustment in the period
in which estimates are revised.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" escape="true" name="us-gaap:CompensationRelatedCostsPolicyTextBlock"><p id="xdx_842_eus-gaap--CompensationRelatedCostsPolicyTextBlock_zAQPidzhUIm9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i><span style="text-decoration: underline"><span id="xdx_869_zroT90YozmN7">Stock-Based Compensation</span></span></i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We account for stock-based compensation in
accordance with ASC 718,&#160;"<i>Compensation - Stock Compensation&#8221;</i>. Under the fair value recognition provisions,
cost is measured at the grant date based on the fair value of the award and is recognized as expense ratably over the requisite
service period, which is generally the option vesting period. We use the Black-Scholes option pricing model to determine the fair
value of stock options. We early adopted ASU 2018-07, &#8220;Improvements to Nonemployee Share-Based Payment Accounting&#8221;,
which aligns accounting treatment for such awards to non-employees with the existing guidance on employee share-based compensation
in ASC 718.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" escape="true" name="us-gaap:IncomeTaxPolicyTextBlock"><p id="xdx_84F_eus-gaap--IncomeTaxPolicyTextBlock_zJ8HfcsiPYf5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i><span style="text-decoration: underline"><span id="xdx_86E_zLGRxt7Z8an7">Income Taxes</span></span></i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We use the liability method of accounting for income
taxes as set forth in ASC 740,&#160;"<i>Income Taxes&#8221;</i>. Under the liability method, deferred taxes are determined based on the
temporary differences between the financial statement and tax basis of assets and liabilities using tax rates expected to be in effect
during the years in which the basis differences reverse. We record a valuation allowance when it is not more likely than not that the
deferred tax assets will be realized.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Company management assesses its income tax
positions and records tax benefits for all years subject to examination based upon its evaluation of the facts, circumstances and
information available at the reporting date. In accordance with ASC 740-10, for those tax positions where there is a greater than
50% likelihood that a tax benefit will be sustained, our policy is to record the largest amount of tax benefit that is more likely
than not to be realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">For those income tax positions where there
is less than 50% likelihood that a tax benefit will be sustained, no tax benefit will be recognized in the financial statements.
Company management has determined that there are <span id="xdx_90B_eus-gaap--LiabilityForUncertainTaxPositionsCurrent_iI_pp0p0_do_c20210930_z2dUr4Xk210i" title="Uncertain tax positions"><span id="xdx_900_eus-gaap--LiabilityForUncertainTaxPositionsCurrent_iI_pp0p0_do_c20201231_zpzVRJMyx9bf" title="Uncertain tax positions"><ix:nonFraction name="us-gaap:LiabilityForUncertainTaxPositionsCurrent" contextRef="AsOf2021-09-30" format="ixt-sec:numwordsen" decimals="0" scale="0" unitRef="USD"><ix:nonFraction name="us-gaap:LiabilityForUncertainTaxPositionsCurrent" contextRef="AsOf2020-12-31" format="ixt-sec:numwordsen" decimals="0" scale="0" unitRef="USD">no</ix:nonFraction></ix:nonFraction></span></span> material uncertain tax positions at September 30, 2021 and December 31, 2020.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<ix:exclude><p id="xdx_23B_zouERSYGOIo9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_23E_zqKeQ61klYi7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Splash Beverage Group, Inc.</b>&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_23D_zA5fv5t01J5f" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Notes to the Condensed Consolidated Financial
Statements</b></p></ix:exclude>

<ix:exclude><p id="xdx_23C_zFHQ2TK5YaOi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_234_z2xhJAZfR3Yh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span style="text-decoration: underline">Note 2 &#8211; Summary of Significant
Accounting Policies, continued</span></b></p></ix:exclude>

<ix:exclude><p id="xdx_238_zYcQGkw7X0Ch" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" escape="true" name="us-gaap:EarningsPerSharePolicyTextBlock"><p id="xdx_84B_eus-gaap--EarningsPerSharePolicyTextBlock_zAo0BrDFNDA" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i><span style="text-decoration: underline"><span id="xdx_860_z7w6In5jd9u5">Net income (loss) per share</span></span></i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The net income (loss) per share is computed
by dividing the net income (loss) by the weighted average number of shares of common outstanding. Warrants, stock options, and
common stock issuable upon the conversion of the Company&#8217;s convertible debt or preferred stock (if any), are not included
in the computation if the effect would be anti-dilutive.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Weighted average number of shares outstanding
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The weighted average number of common shares calculation excludes 11,163,834 warrants which have been granted by our Board but
have not been exercised.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We conduct advertising for the promotion of
our products. In accordance with ASC 720-35, advertising costs are charged to operations when incurred. We recorded advertising
expense of $<span id="xdx_908_eus-gaap--AdvertisingExpense_c20210701__20210930_pp0p0" title="Advertising expense"><ix:nonFraction name="us-gaap:AdvertisingExpense" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">249,831</ix:nonFraction></span> and $<span id="xdx_90A_eus-gaap--AdvertisingExpense_c20200701__20200930_pp0p0" title="Advertising expense"><ix:nonFraction name="us-gaap:AdvertisingExpense" contextRef="From2020-07-012020-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">23,962</ix:nonFraction></span> for the three-months ended September 30, 2021 and 2020, respectively. We recorded advertising
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Goodwill represents the excess of acquisition
cost over the fair value of the net assets acquired and is not subject to amortization. The Company reviews goodwill annually in
the fourth quarter for impairment or when circumstances indicate carrying value may exceed the fair value. This evaluation is performed
at the reporting unit level. If a qualitative assessment indicates that it is more likely than not that the fair value is less
than carrying value, a quantitative analysis is completed using either the income or market approach, or a combination of both.
The income approach estimates fair value based on expected discounted future cash flows, while the market approach uses comparable
public companies and transactions to develop metrics to be applied to historical and expected future operating results. At December
31, 2020, our management determined that an impairment charge of approximately $<span id="xdx_907_eus-gaap--AssetImpairmentCharges_pp0n3_dm_c20200101__20201231_zZV8SDRglAZc" title="Impairment charge"><ix:nonFraction name="us-gaap:AssetImpairmentCharges" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" scale="6" unitRef="USD">9.5</ix:nonFraction></span> million, was necessary to reduce the goodwill
relating to our Medical Device Segment. The impairment charge was primarily related to the net cash flow projection of that business
unit.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<ix:exclude><p id="xdx_232_zSOswr7HQHTh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_23B_z5NHEt0emIIk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Splash Beverage Group, Inc.</b>&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_233_zJ8fO2caelyk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Notes to the Condensed Consolidated Financial
Statements</b></p></ix:exclude>

<ix:exclude><p id="xdx_231_zz3J1rKs4ZOb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p></ix:exclude>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" escape="true" name="us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock"><p id="xdx_841_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zCb0EEGEWMg3" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i><span style="text-decoration: underline"><span id="xdx_864_zJKCaQA4vCSi">Long-lived assets</span></span></i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company evaluates long-lived assets for
impairment on an annual basis, when relocating or closing a facility, or when events or changes in circumstances may indicate the
carrying amount of the asset group, generally an individual warehouse, may not be fully recoverable. For asset groups held and
used, including warehouses to be relocated, the carrying value of the asset group is considered recoverable when the estimated
future undiscounted cash flows generated from the use and eventual disposition of the asset group exceed the respective carrying
value. In the event that the carrying value is not considered recoverable, an impairment loss is recognized for the asset group
to be held and used equal to the excess of the carrying value above the estimated fair value of the asset group. For asset groups
classified as held-for-sale (disposal group), the carrying value is compared to the disposal group&#8217;s fair value less costs
to sell. The Company estimates fair value by obtaining market appraisals from third party brokers or using other valuation techniques.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" escape="true" name="us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock"><p id="xdx_844_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zVzeErif2Fs4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i><span style="text-decoration: underline"><span id="xdx_86D_zLvfPElY5bCe">Recent Accounting Pronouncements</span></span></i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Management does not believe that any other
recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements.
As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric></ix:nonNumeric></ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" escape="true" name="us-gaap:SubstantialDoubtAboutGoingConcernTextBlock"><p id="xdx_80D_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_zx6ZRuYqAwqd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span style="text-decoration: underline">Note 3 &#8211; <span id="xdx_82C_z04z7J2f31j3">Liquidity, Capital Resources
and Going Concern Considerations</span></span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">At December 31, 2020, the Company had liabilities
in excess of assets in the amount of approximately $<span id="xdx_909_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_pp0n3_dm_c20201231_zaaDcmBTg1f2" title="Liabilities in excess of assets"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="6" unitRef="USD">9.4</ix:nonFraction></span> million. During the nine-month period of 2021, the Company received approximately
$<span id="xdx_908_ecustom--ProceedsFromIssuanceOfCommonStocks_pp0n3_dm_c20210101__20210930_zmOmNFSsr6o5" title="Proceeds from issuance of common stock"><ix:nonFraction name="sbev:ProceedsFromIssuanceOfCommonStocks" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="0" scale="6" unitRef="USD">19.6</ix:nonFraction></span> million from the proceeds from the issuance common stock. These events served to mitigate the conditions that historically
raised substantial doubt about the Company&#8217;s ability to continue as a going concern.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Based on this analysis the Company concluded
it has the ability to continue as a going concern for at least the next 12 months.</p>

<ix:exclude><p id="xdx_231_z9BEmvTcvM2f" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_23D_zbZEirsh4ei" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p></ix:exclude>

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<ix:exclude><p id="xdx_23B_zo1yGp5G9god" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_23B_z8yuTL6CslH7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Splash Beverage Group, Inc.</b></p></ix:exclude>

<ix:exclude><p id="xdx_233_zjH3VPRzYnq9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Notes to the Condensed Consolidated Financial
Statements</b></p></ix:exclude>

<ix:exclude><p id="xdx_236_zBvMwKDY7lc7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p></ix:exclude>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" escape="true" name="us-gaap:DebtDisclosureTextBlock"><p id="xdx_808_eus-gaap--DebtDisclosureTextBlock_zHCCfSHGAV4h" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span style="text-decoration: underline">Note 4 &#8211; <span id="xdx_82E_zPKPmA9ejjg">Notes Payable, Related
Party Notes Payable, Convertible Bridge Loans Payable, Revenue Financing Arrangements and Bridge Loan Payable</span></span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Notes payable are generally nonrecourse and
secured by all Company owned assets.&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<ix:nonNumeric contextRef="From2021-01-012021-09-30_custom_NotesPayablesMember" escape="true" name="us-gaap:ScheduleOfDebtTableTextBlock"><table cellpadding="0" cellspacing="0" summary="xdx: Disclosure - Notes Payable, Related Party Notes Payable, Convertible Bridge Loans Payable, Revenue Financing (Details)" id="xdx_899_eus-gaap--ScheduleOfDebtTableTextBlock_hus-gaap--ShortTermDebtTypeAxis__custom--NotesPayablesMember_zWJnzfSkjFQ1" style="border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: White">
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Interest Rate</span></td>
<td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">September 30, 2021</span></td>
<td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">December 31, 2020</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font: bold 10pt Times New Roman, Times, Serif; text-decoration: underline; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Notes Payable</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font: 10pt Times New Roman, Times, Serif; width: 46%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">In February 2014, we entered into a 12-month term loan agreement with an individual in the amount of $<span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_c20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables1Member_pp0p0" title="Principal amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-09-30_custom_NotesPayables1Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">200,000</ix:nonFraction></span>. The note included warrants for <span id="xdx_905_ecustom--WarrantIssued_c20210101__20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables1Member_pdd" title="Warrant issued"><ix:nonFraction name="sbev:WarrantIssued" contextRef="From2021-01-012021-09-30_custom_NotesPayables1Member" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">66,146</ix:nonFraction></span> shares of common stock at $<span id="xdx_90F_eus-gaap--SharesIssuedPricePerShare_c20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables1Member_pdd" title="Stock Price"><ix:nonFraction name="us-gaap:SharesIssuedPricePerShare" contextRef="AsOf2021-09-30_custom_NotesPayables1Member" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.73</ix:nonFraction></span> per share. The warrants expired on <span id="xdx_902_ecustom--WarrantsExpiredDate_dd_c20210101__20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables1Member_zHxdXrgZqlJ6" title="Warrants expired date"><ix:nonNumeric contextRef="From2021-01-012021-09-30_custom_NotesPayables1Member" format="ixt:datemonthdayyearen" name="sbev:WarrantsExpiredDate">February 28, 2017</ix:nonNumeric></span> and none were exercised at that date. The note was paid off in Q2 2021.</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 5%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_c20210101__20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables1Member_zHElVc013NSf" title="Interest Rate"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateDuringPeriod" contextRef="From2021-01-012021-09-30_custom_NotesPayables1Member" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">15</ix:nonFraction></span></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 5%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td id="xdx_987_eus-gaap--NotesPayable_c20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables1Member_pp0p0" title="Total notes payable" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0819">&#8212;</span></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 5%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td id="xdx_98C_eus-gaap--NotesPayable_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables1Member_pp0p0" title="Total notes payable" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2020-12-31_custom_NotesPayables1Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">150,000</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">In March 2014, we entered into a short-term loan agreement with an entity in the amount of $<span id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_c20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables2Member_pp0p0" title="Principal amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-09-30_custom_NotesPayables2Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">200,000</ix:nonFraction></span>. The note included warrants for <span id="xdx_904_ecustom--WarrantIssued_c20210101__20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables2Member_pdd" title="Warrant issued"><ix:nonFraction name="sbev:WarrantIssued" contextRef="From2021-01-012021-09-30_custom_NotesPayables2Member" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">272,584</ix:nonFraction></span> shares of common stock at $<span id="xdx_90E_eus-gaap--SharesIssuedPricePerShare_c20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables2Member_pdd" title="Stock Price"><ix:nonFraction name="us-gaap:SharesIssuedPricePerShare" contextRef="AsOf2021-09-30_custom_NotesPayables2Member" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.94</ix:nonFraction></span> per share. The warrants expired on <span id="xdx_903_ecustom--WarrantsExpiredDate_dd_c20210101__20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables2Member_zSFv9WAwWrq9" title="Warrants expired date"><ix:nonNumeric contextRef="From2021-01-012021-09-30_custom_NotesPayables2Member" format="ixt:datemonthdayyearen" name="sbev:WarrantsExpiredDate">February 28, 2017</ix:nonNumeric></span> and none were exercised at that date. The loan matured and remains in default.</span></td>
<td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_c20210101__20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables2Member_z5PHUNXw3wr4" title="Interest Rate"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateDuringPeriod" contextRef="From2021-01-012021-09-30_custom_NotesPayables2Member" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">8</ix:nonFraction></span></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td>
<td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td id="xdx_984_eus-gaap--NotesPayable_c20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables2Member_pp0p0" title="Total notes payable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2021-09-30_custom_NotesPayables2Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">200,000</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td id="xdx_98B_eus-gaap--NotesPayable_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables2Member_pp0p0" title="Total notes payable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2020-12-31_custom_NotesPayables2Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">200,000</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">In May 2020, we entered into a two year loan with the SBA under the Paycheck Protection Program established by the CARES Act in the amount of $<span id="xdx_909_eus-gaap--DebtInstrumentFaceAmount_c20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables3Member_pp0p0" title="Principal amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-09-30_custom_NotesPayables3Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">94,833</ix:nonFraction></span>. The note requires monthly payments of principal and interest starting in December 2020 and maturing in May 2021. We received 100% forgiveness in Q2 2021. See note 11.</span></td>
<td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_c20210101__20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables3Member_z0EqMlkFGp0e" title="Interest Rate"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateDuringPeriod" contextRef="From2021-01-012021-09-30_custom_NotesPayables3Member" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">1</ix:nonFraction></span></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td>
<td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td id="xdx_985_eus-gaap--NotesPayable_c20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables3Member_pp0p0" title="Total notes payable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0841">&#8212;</span></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td id="xdx_98A_eus-gaap--NotesPayable_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables3Member_pp0p0" title="Total notes payable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2020-12-31_custom_NotesPayables3Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">89,612</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">In
June 2020, we entered into a six-month loan with an individual in the amount of $<span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_c20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables4Member_pp0p0" title="Principal amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-09-30_custom_NotesPayables4Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">100,000</ix:nonFraction></span>.
The loan matured in December 2020 with principal and interest due at maturity. The note remains in default.</span></td>
<td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_902_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_c20210101__20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables4Member_zmTlO9OJNwba" title="Interest Rate"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateDuringPeriod" contextRef="From2021-01-012021-09-30_custom_NotesPayables4Member" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">12</ix:nonFraction></span></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td>
<td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td id="xdx_982_eus-gaap--NotesPayable_c20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables4Member_pp0p0" title="Total notes payable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0849">&#8212;</span></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td id="xdx_989_eus-gaap--NotesPayable_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables4Member_pp0p0" title="Total notes payable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2020-12-31_custom_NotesPayables4Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">100,000</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">In August 2020, we entered into a nine-month loan with a company in the amount of $<span id="xdx_90D_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables5Member_zZkuBaMp89P2" title="Principal amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-09-30_custom_NotesPayables5Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">112,000</ix:nonFraction></span>. The loan requires 9 amortized payments of principal and interest in the amount of $<span id="xdx_904_eus-gaap--DebtInstrumentPeriodicPayment_c20210101__20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables5Member_pp0p0" title="Periodic payment`"><ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPayment" contextRef="From2021-01-012021-09-30_custom_NotesPayables5Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">12,246</ix:nonFraction></span> with the final payment due May 2021.</span></td>
<td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_906_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_c20210101__20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables5Member_zLHkMutKoLak" title="Interest Rate"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateDuringPeriod" contextRef="From2021-01-012021-09-30_custom_NotesPayables5Member" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">4.8</ix:nonFraction></span></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td>
<td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td id="xdx_98C_eus-gaap--NotesPayable_iI_pp0p0_c20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables5Member_zmKqTLvUT1c" title="Total notes payable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0859">&#8212;</span></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td id="xdx_98A_eus-gaap--NotesPayable_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables5Member_zJPrA60pxSqa" title="Total notes payable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2020-12-31_custom_NotesPayables5Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">62,719</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td>
<td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td>
<td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td>
<td title="Total notes payable" style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td>
<td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td>
<td title="Total notes payable" style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left">In September 2021, we entered into a twelve-month loan with a company in the amount of $<span id="xdx_904_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables6Member_z920qhmMsbma" title="Principal amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-09-30_custom_NotesPayables6Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">208,000</ix:nonFraction></span>. The loan requires 12 amortized payments with the final payment due August 2022.&#160;</td>
<td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_c20210101__20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables6Member_z4LpP7EAmvtd" title="Interest Rate"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateDuringPeriod" contextRef="From2021-01-012021-09-30_custom_NotesPayables6Member" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">4.8</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%&#160;</td>
<td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td>
<td id="xdx_98C_eus-gaap--NotesPayable_iI_pp0p0_c20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables6Member_zF8dI6xkj0q9" title="Total notes payable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2021-09-30_custom_NotesPayables6Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">208,000</ix:nonFraction></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td>
<td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td>
<td id="xdx_98A_eus-gaap--NotesPayable_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables6Member_z0hYLfi5krn3" title="Total notes payable" style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;<span style="-sec-ix-hidden: xdx2ixbrl0869">&#8212;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Notes payable for license agreements due in 36 monthly payments of $<span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables7Member_z0C4z1dtOLVb" title="Principal amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-09-30_custom_NotesPayables7Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">10,000</ix:nonFraction></span>, interest imputed at 10%, matured in January 2021 and remains in default.</span></td>
<td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_902_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_c20210101__20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables7Member_zU6iPkq8mYzi" title="Interest Rate"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateDuringPeriod" contextRef="From2021-01-012021-09-30_custom_NotesPayables7Member" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">10.0</ix:nonFraction></span></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td>
<td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td id="xdx_98D_eus-gaap--NotesPayable_iI_pp0p0_c20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables7Member_zV3ZoQTTdCDa" title="Total notes payable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2021-09-30_custom_NotesPayables7Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">10,000</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td id="xdx_989_eus-gaap--NotesPayable_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables7Member_z7rEDMRKQky2" title="Total notes payable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2020-12-31_custom_NotesPayables7Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">59,212</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">In December 2020, we entered into a 56 month loan with a company in the amount of $<span id="xdx_90C_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables8Member_zVPTnPUWAKJ3" title="Principal amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-09-30_custom_NotesPayables8Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,578,237</ix:nonFraction></span>. The loan requires payments of 3.75% of the previous months&#8217; revenue.</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Various</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td id="xdx_986_eus-gaap--NotesPayable_iI_pp0p0_c20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables8Member_zpH4e0mytlyk" title="Total notes payable" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2021-09-30_custom_NotesPayables8Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,441,505</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td id="xdx_989_eus-gaap--NotesPayable_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables8Member_zsVBQCX74Ok8" title="Total notes payable" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2020-12-31_custom_NotesPayables8Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,578,237</ix:nonFraction></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
</table>


<ix:exclude><p id="xdx_235_zdgDY53iJYdd" style="margin: 0">&#160;</p></ix:exclude>

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<ix:exclude><!-- Field: Page; Sequence: 15; Value: 1 -->
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    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
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<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: White">
    <td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 46%"><span style="font: 10pt Times New Roman, Times, Serif">In
    April 2021, we entered into a six-month convertible note with an individual in the amount of $<span id="xdx_904_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables9Member_z7Xw8x5Bz4Cd" title="Principal amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-09-30_custom_NotesPayables9Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">84,000</ix:nonFraction></span>. The note matured in October 2021.</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 5%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right; width: 11%"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_908_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_c20210101__20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables9Member_ztBmjNmDS632" title="Interest Rate"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateDuringPeriod" contextRef="From2021-01-012021-09-30_custom_NotesPayables9Member" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">7</ix:nonFraction></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; width: 1%"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 5%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98A_eus-gaap--NotesPayable_iI_pp0p0_c20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables9Member_zq6KwGlV9Gc6" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; width: 11%"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2021-09-30_custom_NotesPayables9Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">84,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; width: 1%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 5%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_981_eus-gaap--NotesPayable_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables9Member_zHC4GW16Qr6b" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; width: 11%"><span style="font: 10pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0892">&#8212;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; width: 1%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">In
April 2021, we entered into a six-month convertible note with an individual in the amount of $<span id="xdx_905_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables10Member_z3lcQV2sCwEg"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-09-30_custom_NotesPayables10Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">84,000</ix:nonFraction></span></span><span style="font: 10pt Times New Roman, Times, Serif">.
The note matured in October 2021.</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_c20210101__20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables10Member_zid1LHedEh6c" title="Interest Rate"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateDuringPeriod" contextRef="From2021-01-012021-09-30_custom_NotesPayables10Member" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">7</ix:nonFraction></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_987_eus-gaap--NotesPayable_iI_pp0p0_c20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables10Member_zEWArlEcIyc5" title="Total notes payable" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2021-09-30_custom_NotesPayables10Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">84,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98A_eus-gaap--NotesPayable_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables10Member_zkfslNPV0Koc" title="Total notes payable" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0899">&#8212;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">In
May 2021, we entered into a six-month convertible note with an individual in the amount of $<span id="xdx_90F_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables11Member_zKVkRCLy21Ne"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-09-30_custom_NotesPayables11Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">50,000</ix:nonFraction></span></span><span style="font: 10pt Times New Roman, Times, Serif">.
The note matured in October 2021.</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_906_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_c20210101__20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables11Member_zDnbSJ94eGRj" title="Interest Rate"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateDuringPeriod" contextRef="From2021-01-012021-09-30_custom_NotesPayables11Member" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">7</ix:nonFraction></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_983_eus-gaap--NotesPayable_iI_pp0p0_c20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables11Member_zmeXcFJARWPi" title="Total notes payable" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2021-09-30_custom_NotesPayables11Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">50,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98F_eus-gaap--NotesPayable_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables11Member_zbNLrKBve7R7" title="Total notes payable" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0906">&#8212;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">In
May 2021, we entered into a six-month convertible note with an individual in the amount of $<span id="xdx_906_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables12Member_z0ltpfVwzoQj"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-09-30_custom_NotesPayables12Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">500,000</ix:nonFraction></span></span><span style="font: 10pt Times New Roman, Times, Serif">.
The note matured in October 2021.</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_c20210101__20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables12Member_zthMeuoBfpbh" title="Interest Rate"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateDuringPeriod" contextRef="From2021-01-012021-09-30_custom_NotesPayables12Member" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">7</ix:nonFraction></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_980_eus-gaap--NotesPayable_iI_pp0p0_c20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables12Member_zMcLaIdtFfDc" title="Total notes payable" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2021-09-30_custom_NotesPayables12Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">500,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98D_eus-gaap--NotesPayable_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables12Member_z18I2dSQL0Zk" title="Total notes payable" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0913">&#8212;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">In
May 2021, we entered into a six-month convertible note with an individual in the amount of $<span id="xdx_90D_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables13Member_zAURl9FL5M7h"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-09-30_custom_NotesPayables13Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">10,000</ix:nonFraction></span></span><span style="font: 10pt Times New Roman, Times, Serif">.
The note matured in October 2021.</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_901_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_c20210101__20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables13Member_zAs1xZ3sJCD9" title="Interest Rate"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateDuringPeriod" contextRef="From2021-01-012021-09-30_custom_NotesPayables13Member" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">7</ix:nonFraction></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98A_eus-gaap--NotesPayable_iI_pp0p0_c20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables13Member_zhOIwaiF53Xf" title="Total notes payable" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2021-09-30_custom_NotesPayables13Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">10,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_987_eus-gaap--NotesPayable_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables13Member_ziuOUbwLxKyf" title="Total notes payable" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0920">&#8212;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">In
May 2021, we entered into a six-month convertible note with an individual in the amount of $<span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables14Member_z5GzbNUa5Kkc"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-09-30_custom_NotesPayables14Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">200,000</ix:nonFraction></span></span><span style="font: 10pt Times New Roman, Times, Serif">.
The note matured in October 2021.</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_905_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_c20210101__20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables14Member_z7QDnnT56VR" title="Interest Rate"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateDuringPeriod" contextRef="From2021-01-012021-09-30_custom_NotesPayables14Member" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">7</ix:nonFraction></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98E_eus-gaap--NotesPayable_iI_pp0p0_c20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables14Member_zJq0ZzLY9Oqd" title="Total notes payable" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2021-09-30_custom_NotesPayables14Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">200,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98E_eus-gaap--NotesPayable_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables14Member_zlfRzfvXJ4W3" title="Total notes payable" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0927">&#8212;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Total
                                                                                                                                                                                         notes
                                                                                                                                                                                         payable</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td id="xdx_981_eus-gaap--NotesPayable_c20210930_pp0p0" title="Total notes payable" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,794,751</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td id="xdx_987_eus-gaap--NotesPayable_c20201231_pp0p0" title="Total notes payable" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,239,780</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Less
                                                                                                                                                                                      current
                                                                                                                                                                                      portion</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98E_eus-gaap--OtherNotesPayableCurrent_iNI_pp0p0_di_c20210930_zQfmJfjmo1oa" title="Less current portion" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:OtherNotesPayableCurrent" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,638,754</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_986_eus-gaap--OtherNotesPayableCurrent_iNI_pp0p0_di_c20201231_zui3dXdtSsBl" title="Less current portion" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:OtherNotesPayableCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">999,736</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">)</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Long-term
                                                                                                                                                                                         notes
                                                                                                                                                                                         payable</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">$</span></td><td id="xdx_988_eus-gaap--OtherLongTermNotesPayable_iI_pp0p0_c20210930_zcx29MPbTD5d" title="Long-term notes payable" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OtherLongTermNotesPayable" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,148,751</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
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</ix:nonNumeric><p id="xdx_8AC_zJhqUbSCPLh2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Interest expense on notes payable was $<span id="xdx_90D_eus-gaap--InterestExpenseDebt_c20210701__20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayablesMember_pp0p0" title="Interest expense"><ix:nonFraction name="us-gaap:InterestExpenseDebt" contextRef="From2021-07-012021-09-30_custom_NotesPayablesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">82,871</ix:nonFraction></span>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Interest expense on notes payable was $<span id="xdx_904_eus-gaap--InterestExpenseDebt_c20210101__20210930__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayablesMember_pp0p0" title="Interest expense"><ix:nonFraction name="us-gaap:InterestExpenseDebt" contextRef="From2021-01-012021-09-30_custom_NotesPayablesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">340,653</ix:nonFraction></span>
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<ix:exclude><p id="xdx_232_zOwwJ39nbiD5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_239_zqbQIJdZCzyl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p></ix:exclude>

<ix:exclude><!-- Field: Page; Sequence: 16; Value: 1 -->
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<ix:exclude><p id="xdx_233_z6u8NZH0bW98" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_23E_zDUDm0WOC4I1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Splash Beverage Group, Inc.</b>&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_239_zU7zOUIEbcih" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Notes to the Condensed Consolidated Financial
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<ix:exclude><p id="xdx_23B_zKcRdeKBWdw7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_23A_zcdefiwFNw8a" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span style="text-decoration: underline">Note 4 &#8211; Notes Payable, Related
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

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<tr style="vertical-align: bottom; background-color: White">
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    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
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    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1pt">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">Less current portion</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 2.5pt">Long-term notes payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;&#160;</p>

</ix:nonNumeric><p id="xdx_8AE_zfIaOlJX8izd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Interest expense on related party notes payable
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payable was $<span id="xdx_907_eus-gaap--InterestExpenseDebt_c20210101__20210930__us-gaap--ShortTermDebtTypeAxis__custom--RelatedPartiesNotesPayableMember_pp0p0" title="Interest expense"><ix:nonFraction name="us-gaap:InterestExpenseDebt" contextRef="From2021-01-012021-09-30_custom_RelatedPartiesNotesPayableMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">21,833</ix:nonFraction></span> and $<span id="xdx_90E_eus-gaap--InterestExpenseDebt_c20200101__20200930__us-gaap--ShortTermDebtTypeAxis__custom--RelatedPartiesNotesPayableMember_pp0p0" title="Interest expense"><ix:nonFraction name="us-gaap:InterestExpenseDebt" contextRef="From2020-01-012020-09-30_custom_RelatedPartiesNotesPayableMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">37,967</ix:nonFraction></span> for the nine months ended September 30, 2021 and 2020, respectively. Accrued interest was $<span id="xdx_901_eus-gaap--InterestPayableCurrent_c20210930__us-gaap--ShortTermDebtTypeAxis__custom--RelatedPartiesNotesPayableMember_pp0p0" title="Accrued interest"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2021-09-30_custom_RelatedPartiesNotesPayableMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">0</ix:nonFraction></span> as of
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<ix:exclude><p id="xdx_23D_zhi1qLCzeEa2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_23C_zXiEKNloklQk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p></ix:exclude>

<ix:exclude><!-- Field: Page; Sequence: 17; Value: 1 -->
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<ix:exclude><p id="xdx_234_zmtYtnh6UHhl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_231_zb2kf3OVpzcg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Splash Beverage Group, Inc.</b>&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_23A_z9WWf4E43QRg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Notes to the Condensed Consolidated Financial
Statements</b></p></ix:exclude>

<ix:exclude><p id="xdx_23F_zSvdhp39r2b3" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_23E_zzcDu2T288yc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span style="text-decoration: underline">Note 4 &#8211; Notes Payable, Related
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<ix:nonNumeric contextRef="From2021-01-012021-09-30_custom_ConvertibleBridgeLoansPayableMember" escape="true" name="us-gaap:ScheduleOfDebtTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_893_eus-gaap--ScheduleOfDebtTableTextBlock_hus-gaap--ShortTermDebtTypeAxis__custom--ConvertibleBridgeLoansPayableMember_zH7j2wi4NnH7" summary="xdx: Disclosure - Notes Payable, Related Party Notes Payable, Convertible Bridge Loans Payable, Revenue Financing (Details 2)" style="border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: White">
    <td><span id="xdx_8BA_zanvz7PvuUcc" style="display: none"><span id="xdx_8B9_zCEvAOVCKjN3">Schedule of debt</span></span></td><td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 11%; text-align: right">&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 11%; text-align: right">&#160;</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">In May 2015, we entered into a 3-month term loan agreement with an individual in the amount of $<span id="xdx_90D_eus-gaap--DebtInstrumentFaceAmount_c20210930__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleBridgeLoansPayable1Member_pp0p0" title="Principal amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-09-30_custom_ConvertibleBridgeLoansPayable1Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">100,000</ix:nonFraction></span>. The annual interest rate for this bridge loan was 32% for the first 90 days, and <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_c20210101__20210930__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleBridgeLoansPayable1Member_zzqU678ZfYb5" title="Interest Rate"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateDuringPeriod" contextRef="From2021-01-012021-09-30_custom_ConvertibleBridgeLoansPayable1Member" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">4</ix:nonFraction></span>% thereafter, compounded monthly.</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">See left</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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</ix:nonNumeric><p id="xdx_8A6_z7MFzyJJmP1a" style="margin-top: 0; margin-bottom: 0">&#160;</p>



<ix:exclude><p id="xdx_23B_zI7W59q8HGrc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_23F_zzEbJE4bQ1f7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p></ix:exclude>

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<ix:exclude><p id="xdx_231_zpM910Q4Va5g" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_239_z7iAwMQEuSFg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Splash Beverage Group, Inc.</b></p></ix:exclude>

<ix:exclude><p id="xdx_23A_z1HRtY6WxgFc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Notes to the Condensed Consolidated Financial
Statements</b></p></ix:exclude>

<ix:exclude><p id="xdx_231_zjdRxFj6pwP" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_23F_z1miUx7fFx2k" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span style="text-decoration: underline">Note 4 &#8211; Notes Payable, Related
Party Notes Payable, Convertible Bridge Loans Payable, Revenue Financing Arrangements and Bridge Loan Payable, continued</span></b></p></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Interest expense on the convertible bridge
loans payable was $<span id="xdx_90B_eus-gaap--InterestExpenseDebt_c20210701__20210930__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleBridgeLoansPayableMember_pp0p0" title="Interest expense"><ix:nonFraction name="us-gaap:InterestExpenseDebt" contextRef="From2021-07-012021-09-30_custom_ConvertibleBridgeLoansPayableMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">8,000</ix:nonFraction></span> and $<span id="xdx_90D_eus-gaap--InterestExpenseDebt_c20200701__20200930__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleBridgeLoansPayableMember_pp0p0" title="Interest expense"><ix:nonFraction name="us-gaap:InterestExpenseDebt" contextRef="From2020-07-012020-09-30_custom_ConvertibleBridgeLoansPayableMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">8,000</ix:nonFraction></span> for the three months ended September 30, 2021 and 2020, respectively. Interest expense on the
convertible bridge loans payable was $<span id="xdx_901_eus-gaap--InterestExpenseDebt_c20210101__20210930__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleBridgeLoansPayableMember_pp0p0" title="Interest expense"><ix:nonFraction name="us-gaap:InterestExpenseDebt" contextRef="From2021-01-012021-09-30_custom_ConvertibleBridgeLoansPayableMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">24,000</ix:nonFraction></span> and $<span id="xdx_903_eus-gaap--InterestExpenseDebt_c20200101__20200930__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleBridgeLoansPayableMember_pp0p0" title="Interest expense"><ix:nonFraction name="us-gaap:InterestExpenseDebt" contextRef="From2020-01-012020-09-30_custom_ConvertibleBridgeLoansPayableMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">109,785</ix:nonFraction></span> for the nine months ended September 30, 2021 and 2020, respectively.
Accrued interest was $<span id="xdx_90F_eus-gaap--InterestPayableCurrent_c20210930__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleBridgeLoansPayableMember_pp0p0" title="Accrued interest"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2021-09-30_custom_ConvertibleBridgeLoansPayableMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">195,215</ix:nonFraction></span> at September 30, 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On April 24, 2017, a note holder filed a complaint
against the Company for a promissory note in default. The note holder is requesting summary judgment in the amount of $<span id="xdx_909_ecustom--JudgementAmount_pp0p0_c20170401__20170424_zSlZJ8qhEfYe" title="Judgement amount"><ix:nonFraction name="sbev:JudgementAmount" contextRef="From2017-04-012017-04-24" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">287,215</ix:nonFraction></span>.
In September 2021 a summary judgement was initiated against the Company in the amount of $<span id="xdx_904_ecustom--JudgementAmount_pp0p0_c20210901__20210930_zzCY9W7JzWyk"><ix:nonFraction name="sbev:JudgementAmount" contextRef="From2021-09-012021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">263,215</ix:nonFraction></span>. As of October 2021, the Company has negotiated and paid $<span id="xdx_90C_ecustom--NegotoatedAmountPaid_c20211001__20211031_z2OkEDGTpjC5" title="Negotoated amount paid"><ix:nonFraction name="sbev:NegotoatedAmountPaid" contextRef="From2021-10-012021-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">217,500</ix:nonFraction></span>
to the plaintiff.</p>

<ix:exclude><p id="xdx_236_zhjrQg3TB1cj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_23F_zwAI2o4Qove9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p></ix:exclude>

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    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
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<ix:exclude><p id="xdx_239_zgfSW9FFzRBf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_23F_zpV10vkne7Pj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Splash Beverage Group, Inc.</b></p></ix:exclude>

<ix:exclude><p id="xdx_239_zCPe6vUHkKCe" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Notes to the Condensed Consolidated Financial
Statements</b></p></ix:exclude>

<ix:exclude><p id="xdx_230_zzrUvrjdsZo8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p></ix:exclude>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" escape="true" name="sbev:LicensingAgreementAndRoyaltyPayableTextBlock"><p id="xdx_803_ecustom--LicensingAgreementAndRoyaltyPayableTextBlock_zxCC4wEghHdi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span style="text-decoration: underline">Note 5 &#8211; <span id="xdx_825_zcujObHMUUNc">Licensing Agreement and
Royalty Payable</span></span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We have a licensing agreement with ABG TapouT,
LLC (&#8220;TapouT&#8221;), providing us with licensing rights to the brand &#8220;TapouT&#8221; on energy drinks, energy shots,
water, teas and sports drinks for beverages sold in the United States of America, its territories, possessions, U.S. military bases
and Mexico. Under the terms of the agreement, we are required to pay a 6% royalty on net sales, as defined. In 2021 and 2020, we
are required to make monthly payments of $<span id="xdx_90A_eus-gaap--PaymentsForFees_c20210101__20210930_pp0p0" title="Payment for Licensing"><ix:nonFraction name="us-gaap:PaymentsForFees" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">49,500</ix:nonFraction></span> and $<span id="xdx_904_eus-gaap--PaymentsForFees_c20200101__20200930_pp0p0" title="Payment for Licensing"><ix:nonFraction name="us-gaap:PaymentsForFees" contextRef="From2020-01-012020-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">45,000</ix:nonFraction></span>, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">There were <span id="xdx_907_ecustom--UnpaidRoyalties_iI_pp0p0_do_c20210930_zk2d1xRvRtSc" title="Unpaid royalties"><ix:nonFraction name="sbev:UnpaidRoyalties" contextRef="AsOf2021-09-30" format="ixt-sec:numwordsen" decimals="0" scale="0" unitRef="USD">no</ix:nonFraction></span> unpaid royalties at September
30, 2021. We paid the guaranteed minimum royalty payments of $<span id="xdx_901_eus-gaap--PaymentsForRoyalties_c20210101__20210930_pp0p0" title="Minimum royalty payments"><ix:nonFraction name="us-gaap:PaymentsForRoyalties" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">445,500</ix:nonFraction></span> and $<span id="xdx_908_eus-gaap--PaymentsForRoyalties_c20200101__20200930_pp0p0" title="Minimum royalty payments"><ix:nonFraction name="us-gaap:PaymentsForRoyalties" contextRef="From2020-01-012020-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">405,000</ix:nonFraction></span> for the nine-months ended September 30, 2021
and 2020, which is included in general and administrative expenses.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In connection with the Copa APA, we acquired
the license to certain patents from 1/4 Vin SARL (&#8220;1/4 Vin&#8221;) On February 16, 2018, the Copa di Vino entered into three
separate license agreements with 1/4 Vin SARL, (1/4 Vin). 1/4 Vin has the right to license certain patents and patent applications
relating to inventions, systems, and methods used in the Company&#8217;s manufacturing process. In exchange for notes payable,
1/4 Vin granted the Company a nonexclusive, royalty-bearing, non-assignable, nontransferable, terminable license which would continue
until the subject equipment is no longer in service or the patents expire. Amortization is approximately $<span id="xdx_907_eus-gaap--AdjustmentForAmortization_c20210101__20210930_pp0p0" title="Adjustment of amortization"><ix:nonFraction name="us-gaap:AdjustmentForAmortization" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">31,000</ix:nonFraction></span> annually until
the license agreement is fully amortized. The asset is being amortized over a <span id="xdx_90F_eus-gaap--AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife_dtY_c20210101__20210930_zCpYU2Px3Hdf" title="Amortization useful life"><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" format="ixt-sec:duryear" name="us-gaap:AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife">10</ix:nonNumeric></span>-year useful life.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" escape="true" name="us-gaap:StockholdersEquityNoteDisclosureTextBlock"><p id="xdx_80A_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zCUGRZ2PQVAd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span style="text-decoration: underline">Note 6 &#8211; <span id="xdx_828_zual9fhKHFt2">Stockholders&#8217; Equity
(Deficiency)</span></span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i><span style="text-decoration: underline">Common Stock</span></i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">At March 31, 2020, we issued <span id="xdx_90F_ecustom--StockIssuedInExchangeForServicesShares_c20200101__20200331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_pdd" title="Stock issued in exchange for services, shares"><ix:nonFraction name="sbev:StockIssuedInExchangeForServicesShares" contextRef="From2020-01-012020-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">272,584</ix:nonFraction></span> shares
of common stock in exchange for services provided to us. The shares were valued at $<span id="xdx_90F_eus-gaap--SharePrice_c20200630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_pdd" title="Share Price"><ix:nonFraction name="us-gaap:SharePrice" contextRef="AsOf2020-06-30_us-gaap_CommonStockMember14865187" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.19</ix:nonFraction></span> per share. We recognized share-based compensation
expense of $<span id="xdx_903_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20200331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_pp0p0" title="Share-based compensation expense"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2020-01-012020-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">600,000</ix:nonFraction></span>, which is classified within the other general and administrative line on the Statement of Operations. At March
31, 2021, we issued <span id="xdx_90D_ecustom--StockIssuedInExchangeForServicesShares_c20210101__20210331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_pdd" title="Stock issued in exchange for services, shares"><ix:nonFraction name="sbev:StockIssuedInExchangeForServicesShares" contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">168,333</ix:nonFraction></span> shares of common stock in exchange for services provided to us. At September 30, 2021, we issued <span id="xdx_90D_ecustom--StockIssuedInExchangeForServicesShares_pip0_c20210101__20210930__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zzFvOlPRpq4l" title="Stock issued in exchange for services, value"><ix:nonFraction name="sbev:StockIssuedInExchangeForServicesShares" contextRef="From2021-01-012021-09-30_us-gaap_CommonStockMember14865203" format="ixt:numdotdecimal" decimals="INF" scale="0" unitRef="Shares">2,136,819</ix:nonFraction></span>
shares of common stock in exchange for services provided to us. The shares were valued at a fair market value stock price based
on the agreement date. We recognized share-based compensation expense of $<span id="xdx_90D_ecustom--StockIssuedInExchangeForServicesValue_c20210101__20210331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_pp0p0" title="Stock issued in exchange for services, value"><ix:nonFraction name="sbev:StockIssuedInExchangeForServicesValue" contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,111,911</ix:nonFraction></span>, which is classified within the other general
and administrative line on the Condensed Consolidated Statement of Operations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><p id="xdx_237_z4sT6lVq0f4a" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p></ix:exclude>

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<ix:exclude><p id="xdx_23E_z1uh4X1OtVBb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_236_zOnksmBShHWc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Splash Beverage Group, Inc.</b></p></ix:exclude>

<ix:exclude><p id="xdx_231_zDQWTnGj5ohh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Notes to the Condensed Consolidated Financial
Statements</b></p></ix:exclude>

<ix:exclude><p id="xdx_232_znLTBKnTyI58" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_235_zyYJnhQ4C8W5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span style="text-decoration: underline">Note 6 &#8211; Deficiency in Stockholders&#8217;
Equity, continued</span></b></p></ix:exclude>

<ix:exclude><p id="xdx_236_z94Vs5Rynuyf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i><span style="text-decoration: underline">Private Placement Memorandum (PPM)</span></i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In July 2020, the Board of Directors has determined
that it is in the best interests of the Corporation and its stockholders to obtain working capital by conducting a private placement
offering of <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200701__20200731__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_pdd" title="Stock Issued During Period, Shares, New Issues"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2020-07-012020-07-31_us-gaap_PrivatePlacementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">930,303</ix:nonFraction></span> shares of the common stock and <span id="xdx_906_ecustom--WarrantsOfCommonStock_c20200731_pdd" title="Warrants of common stock"><ix:nonFraction name="sbev:WarrantsOfCommonStock" contextRef="AsOf2020-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">650,000</ix:nonFraction></span> warrants to purchase common stock of the Company, $<span id="xdx_903_eus-gaap--CommonStockParOrStatedValuePerShare_c20200731_pdd" title="Common stock price per share"><ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2020-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></span> par value per
share at a purchase price of $<span id="xdx_902_eus-gaap--SaleOfStockPricePerShare_c20200731_pdd" title="Purchase price"><ix:nonFraction name="us-gaap:SaleOfStockPricePerShare" contextRef="AsOf2020-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.30</ix:nonFraction></span> per share for aggregate gross proceeds of $<span id="xdx_900_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_c20200701__20200731__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_pp0p0" title="Proceeds from Issuance or Sale of Equity"><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOrSaleOfEquity" contextRef="From2020-07-012020-07-31_us-gaap_PrivatePlacementMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,070,000</ix:nonFraction></span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In January 2021, the Board of Directors approved
a private placement offering of <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20210930__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_pdd" title="Stock Issued During Period, Shares, New Issues"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2021-01-012021-09-30_us-gaap_PrivatePlacementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,212,121</ix:nonFraction></span> shares of the common stock of the Company, $<span id="xdx_900_eus-gaap--CommonStockParOrStatedValuePerShare_c20210930__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_pdd" title="Common stock price per share"><ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2021-09-30_us-gaap_PrivatePlacementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></span> value per share at a purchase price
of $<span id="xdx_902_eus-gaap--SharePrice_c20210930__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_pdd" title="Share Price"><ix:nonFraction name="us-gaap:SharePrice" contextRef="AsOf2021-09-30_us-gaap_PrivatePlacementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.30</ix:nonFraction></span> per share for aggregate gross proceeds of $<span id="xdx_90D_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_c20210101__20210930__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_pp0p0" title="Proceeds from Issuance or Sale of Equity"><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOrSaleOfEquity" contextRef="From2021-01-012021-09-30_us-gaap_PrivatePlacementMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,000,000</ix:nonFraction></span> (&#8220;PPM&#8221;). As part of the PPM, each purchaser&#160;received
a warrant to purchase one share for every two shares purchased. In February 2021, we completed our PPM by issuing a total of <span id="xdx_907_ecustom--SaleOfStockInPrivatePlacement_c20210101__20210930__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_pdd" title="Sale of stock in private placement"><ix:nonFraction name="sbev:SaleOfStockInPrivatePlacement" contextRef="From2021-01-012021-09-30_us-gaap_PrivatePlacementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,212,355</ix:nonFraction></span>
of shares and <span id="xdx_90C_ecustom--WarrantsReceived_c20210228_pdd" title="Warrants receiving"><ix:nonFraction name="sbev:WarrantsReceived" contextRef="AsOf2021-02-28" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">606,179</ix:nonFraction></span> warrants receiving gross proceeds of $<span id="xdx_90E_ecustom--GrossProceeds_c20210201__20210228_pp0p0" title="Gross proceeds"><ix:nonFraction name="sbev:GrossProceeds" contextRef="From2021-02-012021-02-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,000,771</ix:nonFraction></span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i><span style="text-decoration: underline">Stock Plans</span></i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">2012 Plan</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On May 2012, the Board adopted the 2012 Stock
Incentive Plan (the &#8220;2012 Plan&#8221;), which provided for the grant of Incentive Stock Options, Non-Qualified Stock Options,
Restricted Stock Awards, Restricted Stock Units and Stock Appreciation Rights to eligible recipients. The total number of shares
that may be issued under the 2012 plan was <span id="xdx_903_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_c20210930__us-gaap--PlanNameAxis__custom--N2012PlanMember_pdd" title="Common Stock, Capital Shares Reserved for Future Issuance"><ix:nonFraction name="us-gaap:CommonStockCapitalSharesReservedForFutureIssuance" contextRef="AsOf2021-09-30_custom_N2012PlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,362,920</ix:nonFraction></span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Board previously granted options to purchase
<span id="xdx_903_ecustom--NumberOfOptionsGranted_c20210101__20210930__us-gaap--PlanNameAxis__custom--N2012PlanMember_pdd" title="Number of options Granted"><ix:nonFraction name="sbev:NumberOfOptionsGranted" contextRef="From2021-01-012021-09-30_custom_N2012PlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">885,897</ix:nonFraction></span> shares of common stock, which were exercised prior to 2019. In December, 2019, the Board granted options to purchase <span id="xdx_903_ecustom--NumberOfOptionsGranted_c20191201__20191231__srt--CounterpartyNameAxis__custom--EmployeeMember__us-gaap--PlanNameAxis__custom--N2012PlanMember_pdd" title="Number of options Granted"><ix:nonFraction name="sbev:NumberOfOptionsGranted" contextRef="From2019-12-012019-12-31_custom_EmployeeMember_custom_N2012PlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">374,804</ix:nonFraction></span>
shares to certain employees and consultants at an exercise price of $<span id="xdx_90B_ecustom--WarrantExercisePrice_c20191201__20191231__srt--CounterpartyNameAxis__custom--EmployeeMember__us-gaap--PlanNameAxis__custom--N2012PlanMember_pdd" title="Warrant exercise price"><ix:nonFraction name="sbev:WarrantExercisePrice" contextRef="From2019-12-012019-12-31_custom_EmployeeMember_custom_N2012PlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.20</ix:nonFraction></span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Concurrently with the consummation of the Merger,
the outstanding options to purchase <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_c20210101__20210930__us-gaap--PlanNameAxis__custom--N2012PlanMember_pdd" title="Number of options cancelled"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" contextRef="From2021-01-012021-09-30_custom_N2012PlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">374,803</ix:nonFraction></span> shares were cancelled and replaced with warrants to purchase <span id="xdx_90E_ecustom--NumberOfWarrantsPurchased_c20210101__20210930__us-gaap--PlanNameAxis__custom--N2012PlanMember_pdd" title="Number of warrants Purchased"><ix:nonFraction name="sbev:NumberOfWarrantsPurchased" contextRef="From2021-01-012021-09-30_custom_N2012PlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">374,804</ix:nonFraction></span> shares at an exercise
price of $<span id="xdx_902_ecustom--WarrantExercisePrice_c20210101__20210930__us-gaap--PlanNameAxis__custom--N2012PlanMember_pdd" title="Warrant exercise price"><ix:nonFraction name="sbev:WarrantExercisePrice" contextRef="From2021-01-012021-09-30_custom_N2012PlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.20</ix:nonFraction></span>, and the 2012 Plan was retired.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">2020 Plan</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On August 2020, the Board adopted the 2020
Stock Incentive Plan (the &#8220;2020 Plan&#8221;), which provides for the grant of Options, Restricted Stock Awards, Stock Appreciation
Rights, Performance Units and Performance Bonuses to consultants and eligible recipients. The total number of shares that may be
issued under the 2020 plan was <span id="xdx_900_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_c20210930__us-gaap--PlanNameAxis__custom--N2020PlanMember_pdd" title="Common Stock, Capital Shares Reserved for Future Issuance"><ix:nonFraction name="us-gaap:CommonStockCapitalSharesReservedForFutureIssuance" contextRef="AsOf2021-09-30_custom_N2020PlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,313,133</ix:nonFraction></span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">At September 30, 2021, all awards have been
granted under the 2020 Plan.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><p id="xdx_236_zfZDpHEjtMv4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p></ix:exclude>

<ix:exclude><!-- Field: Page; Sequence: 21; Value: 1 -->
    <div style="border-bottom: Black 2pt solid; margin-top: 6pt; margin-bottom: 6pt"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence -->&#160;</p></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<ix:exclude><p id="xdx_235_zuder3fMcAvk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_23A_zpoOEpzrjdx2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p></ix:exclude>

<ix:exclude><p id="xdx_230_z04CHiFre6vi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Splash Beverage Group, Inc.</b>&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_233_z9xuQoWbmowg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Notes to the Condensed Consolidated Financial
Statements</b></p></ix:exclude>


<ix:exclude><p id="xdx_23A_zoBEAtYy7fO5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i><span style="text-decoration: underline">Warrants/Options</span></i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The total amount of outstanding warrants/options
are summarized below:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2021-01-01to2021-09-30" escape="true" name="us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock"><table cellspacing="0" cellpadding="0" id="xdx_880_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zHdQXqR4EKvf" summary="xdx: Disclosure - Stockholders&apos;Equity (Deficiency) (Details)" style="width: 60%; border-collapse: collapse">
<tr style="vertical-align: top; background-color: White">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_8BF_zeEt97jfQk8e" style="display: none">Schedule of Warrants Activity</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 36%; text-align: center"><span style="font-size: 10pt">[A]</span></td>
    <td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightOutstanding_c20210930__us-gaap--AwardTypeAxis__custom--WarrantsAMember_pdd" title="Warrants Outstanding" style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: right"><span style="font-size: 10pt"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightOutstanding" contextRef="AsOf2021-09-30_custom_WarrantsAMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">454,064</ix:nonFraction></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">[B]</span></td>
    <td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightOutstanding_c20210930__us-gaap--AwardTypeAxis__custom--WarrantsBMember_pdd" title="Warrants Outstanding" style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightOutstanding" contextRef="AsOf2021-09-30_custom_WarrantsBMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">124,162</ix:nonFraction></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">[C]</span></td>
    <td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightOutstanding_c20210930__us-gaap--AwardTypeAxis__custom--WarrantsCMember_pdd" title="Warrants Outstanding" style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightOutstanding" contextRef="AsOf2021-09-30_custom_WarrantsCMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">908,129</ix:nonFraction></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">[D]</span></td>
    <td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_c20210930__us-gaap--AwardTypeAxis__custom--WarrantsDMember_pdd" title="Warrants Outstanding" style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightOutstanding" contextRef="AsOf2021-09-30_custom_WarrantsDMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">650,000</ix:nonFraction></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">[E]</span></td>
    <td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightOutstanding_c20210930__us-gaap--AwardTypeAxis__custom--WarrantsEMember_pdd" title="Warrants Outstanding" style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightOutstanding" contextRef="AsOf2021-09-30_custom_WarrantsEMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">606,179</ix:nonFraction></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">[F]</span></td>
    <td id="xdx_987_eus-gaap--ClassOfWarrantOrRightOutstanding_c20210930__us-gaap--AwardTypeAxis__custom--WarrantsFMember_pdd" title="Warrants Outstanding" style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightOutstanding" contextRef="AsOf2021-09-30_custom_WarrantsFMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">374,803</ix:nonFraction></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">[G]</span></td>
    <td id="xdx_986_eus-gaap--ClassOfWarrantOrRightOutstanding_c20210930__us-gaap--AwardTypeAxis__custom--WarrantsGMember_pdd" title="Warrants Outstanding" style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightOutstanding" contextRef="AsOf2021-09-30_custom_WarrantsGMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,884,833</ix:nonFraction></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">[H]</span></td>
    <td id="xdx_985_eus-gaap--ClassOfWarrantOrRightOutstanding_c20210930__us-gaap--AwardTypeAxis__custom--WarrantsHMember_pdd" title="Warrants Outstanding" style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightOutstanding" contextRef="AsOf2021-09-30_custom_WarrantsHMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">833,333</ix:nonFraction></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">[I]</span></td>
    <td id="xdx_984_eus-gaap--ClassOfWarrantOrRightOutstanding_c20210930__us-gaap--AwardTypeAxis__custom--WarrantsIMember_pdd" title="Warrants Outstanding" style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightOutstanding" contextRef="AsOf2021-09-30_custom_WarrantsIMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">333,333</ix:nonFraction></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">[J]</span></td>
    <td id="xdx_983_eus-gaap--ClassOfWarrantOrRightOutstanding_c20210930__us-gaap--AwardTypeAxis__custom--WarrantsJMember_pdd" title="Warrants Outstanding" style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightOutstanding" contextRef="AsOf2021-09-30_custom_WarrantsJMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,900,000</ix:nonFraction></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">[K]</span></td>
    <td id="xdx_982_eus-gaap--ClassOfWarrantOrRightOutstanding_c20210930__us-gaap--AwardTypeAxis__custom--WarrantsKMember_pdd" title="Warrants Outstanding" style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightOutstanding" contextRef="AsOf2021-09-30_custom_WarrantsKMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,065,000</ix:nonFraction></span></td></tr>
<tr style="vertical-align: top; background-color: White">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">[L]</span></td>
    <td id="xdx_981_eus-gaap--ClassOfWarrantOrRightOutstanding_c20210930__us-gaap--AwardTypeAxis__custom--WarrantsLMember_pdd" title="Warrants Outstanding" style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightOutstanding" contextRef="AsOf2021-09-30_custom_WarrantsLMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">29,998</ix:nonFraction></span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">Total</span></td>
    <td id="xdx_984_eus-gaap--ClassOfWarrantOrRightOutstanding_c20210930_pdd" title="Warrants Outstanding" style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightOutstanding" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">11,163,834</ix:nonFraction></span></td></tr>
</table></ix:nonNumeric>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i><span style="text-decoration: underline">[A] Warrant Issuance-Series A Convertible
Preferred Stock</span></i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As an incentive to convert their Series A preferred
stock, in March 2020, we issued <span id="xdx_906_ecustom--WarrantIssued_c20210101__20210930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SBGMember_pdd" title="Warrant issued"><ix:nonFraction name="sbev:WarrantIssued" contextRef="From2021-01-012021-09-30_us-gaap_SeriesAPreferredStockMember_custom_SBGMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">333,333</ix:nonFraction></span> new warrants to the holders of our Series A preferred stock to purchase shares of SBG common
stock. Concurrently with the consummation of the Merger, these warrants were exchanged for warrants to purchase <span id="xdx_901_ecustom--WarrantsExchanged_c20210101__20210930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SBGMember_pdd" title="Warrants Exchanged"><ix:nonFraction name="sbev:WarrantsExchanged" contextRef="From2021-01-012021-09-30_us-gaap_SeriesAPreferredStockMember_custom_SBGMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">454,064</ix:nonFraction></span> of Splash
Beverage Group, Inc. shares all of which were outstanding as of September 30, 2021. These warrants have a <span id="xdx_903_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20210930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SBGMember_zjRTXXHjpTK2" title="Warrants and Rights Outstanding, Term"><ix:nonNumeric contextRef="AsOf2021-09-30_us-gaap_SeriesAPreferredStockMember_custom_SBGMember" format="ixt-sec:duryear" name="us-gaap:WarrantsAndRightsOutstandingTerm">3</ix:nonNumeric></span>-year term and expire
March 2023.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i><span style="text-decoration: underline">[B] Warrant Issuance-Series B Convertible
Preferred Stock</span></i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As part of the sale and issuance of <span id="xdx_906_ecustom--WarrantIssued_c20210101__20210930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_pdd" title="Warrant issued"><ix:nonFraction name="sbev:WarrantIssued" contextRef="From2021-01-012021-09-30_us-gaap_SeriesBPreferredStockMember_us-gaap_WarrantMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,777,892</ix:nonFraction></span>
shares of our Series B Convertible Preferred Stock, we issued <span id="xdx_90E_ecustom--WarrantIssued_c20210101__20210930__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_pdd" title="Warrant issued"><ix:nonFraction name="sbev:WarrantIssued" contextRef="From2021-01-012021-09-30_us-gaap_CommonStockMember_us-gaap_WarrantMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">888,946</ix:nonFraction></span> warrants to purchase shares our common stock. The warrants
have a <span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20210930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z7g1Zw91Dveb" title="Warrants and Rights Outstanding, Term"><ix:nonNumeric contextRef="AsOf2021-09-30_us-gaap_SeriesBPreferredStockMember_us-gaap_WarrantMember" format="ixt-sec:duryear" name="us-gaap:WarrantsAndRightsOutstandingTerm">5</ix:nonNumeric></span>-year term and at September 30, 2021, there are <span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightOutstanding_c20210930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_pdd" title="Class of Warrant or Right, Outstanding"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightOutstanding" contextRef="AsOf2021-09-30_us-gaap_SeriesBPreferredStockMember_us-gaap_WarrantMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">124,162</ix:nonFraction></span>&#160;warrants outstanding.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i><span style="text-decoration: underline">[C] Warrant Issuance-GMA Bridge Holdings,
LLC Consulting Services</span></i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We issued <span id="xdx_909_ecustom--WarrantIssuedForConsultingServices_c20210101__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GMAMember_pdd" title="Warrant Issued for consulting Services"><ix:nonFraction name="sbev:WarrantIssuedForConsultingServices" contextRef="From2021-01-012021-09-30_custom_GMAMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">454,307</ix:nonFraction></span> warrants to purchase shares
of our common stock as part of our consulting agreement with GMA Bridge Holdings, LLC (&#8220;GMA), at December 31, 2019. These
warrants subsequently were exchanged for <span id="xdx_905_ecustom--ExchangeOfWarrants_c20200630_pdd" title="Exchange of warrants"><ix:nonFraction name="sbev:ExchangeOfWarrants" contextRef="AsOf2020-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">908,615</ix:nonFraction></span> warrants in March 2020 as an incentive for GMA to convert indebtedness and accrued
interest into shares of our common stock. At September 30, 2021 all <span id="xdx_907_ecustom--ClassOfWarrantOrRightOutstandings_c20210930_pdd" title="Warrants Outstanding"><ix:nonFraction name="sbev:ClassOfWarrantOrRightOutstandings" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">908,615</ix:nonFraction></span> warrants remain outstanding.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">[D] We issued <span id="xdx_906_eus-gaap--SharesIssued_c20200731__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_pdd" title="Common Stock issued"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2020-07-31_us-gaap_PrivatePlacementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">650,000</ix:nonFraction></span> warrants to purchase
common stock of the Company in connection with the July 2020 private placement offering of <span id="xdx_908_eus-gaap--SharesIssued_c20200731__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_pdd" title="Common Stock issued"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2020-07-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">930,303</ix:nonFraction></span> shares of common stock</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">[E] We issued <span id="xdx_90B_eus-gaap--SharesIssued_c20210131__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_pdd" title="Common Stock issued"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2021-01-31_us-gaap_PrivatePlacementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">606,179</ix:nonFraction></span> warrants to purchase
common stock of the Company in connection with the January 2021 private placement offering of <span id="xdx_905_eus-gaap--SharesIssued_c20210131__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_pdd" title="Common Stock issued"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2021-01-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,212,121</ix:nonFraction></span> shares of common stock.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">[F] We issued <span id="xdx_904_eus-gaap--SharesIssued_c20200630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_pdd" title="Common Stock issued"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2020-06-30_us-gaap_PrivatePlacementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">374,803</ix:nonFraction></span> warrants to purchase
common stock, as a replacement of cancelled outstanding options concurrent with the March 2020 Merger</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<ix:exclude><p id="xdx_232_zazLhY9WGmga" style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p></ix:exclude>

<ix:exclude><!-- Field: Page; Sequence: 22; Value: 1 -->
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    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
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<ix:exclude><p id="xdx_23D_zf4m3A4XQ7wa" style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_23A_zmuvywp6R37a" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Splash Beverage Group, Inc.</b></p></ix:exclude>

<ix:exclude><p id="xdx_23C_zaf1zLoryBm7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Notes to the Condensed Consolidated Financial
Statements</b></p></ix:exclude>

<ix:exclude><p id="xdx_231_zFw69i3zDrj5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">[G] In December 2020 we granted <span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20201201__20201231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--EmployeeStockMember_pdd" title="Warrants granted"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" contextRef="From2020-12-012020-12-31_us-gaap_EmployeeStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,884,833</ix:nonFraction></span> warrants
to purchase common stock of the Company to employees, consultants, and directors. These warrants vest over three years</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">[H] In December 2020 we granted <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20201201__20201231__srt--TitleOfIndividualAxis__srt--DirectorMember_pdd" title="Warrants granted"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" contextRef="From2020-12-012020-12-31_srt_DirectorMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">833,333</ix:nonFraction></span> warrants
to purchase common stock of the Company to our board of directors. These warrants vest over two - three years</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">[I] In May 2021 we granted <span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20210501__20210531__srt--TitleOfIndividualAxis__srt--DirectorMember_zOJOYXPZ4vk9" title="Warrants granted"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" contextRef="From2021-05-012021-05-31_srt_DirectorMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">333,333</ix:nonFraction></span> warrants
to purchase common stock of the Company to a director. These warrants vest, equally, over three years</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">[J] We issued <span id="xdx_90E_eus-gaap--SharesIssued_c20210930_pdd" title="Common Stock issued"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,750,000</ix:nonFraction></span> warrants to purchase
common stock of the Company in connection with the June 2021 underwritten public offering of <span id="xdx_90F_ecustom--UnderwrittenPublicOffering_c20210930_pdd" title="Underwritten public offering"><ix:nonFraction name="sbev:UnderwrittenPublicOffering" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,750,000</ix:nonFraction></span> shares of common stock,
in addition to <span id="xdx_90E_eus-gaap--SharesIssued_c20210930__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_pdd" title="Common Stock issued"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2021-09-30_us-gaap_CommonStockMember14865984" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">150,000</ix:nonFraction></span> warrants to purchase common stock of the Company to the representative underwriter.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">[K] In September 2021 we granted <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20210901__20210930__srt--TitleOfIndividualAxis__custom--EmployrrsMember_z8ITF6BEVuzi" title="Warrants granted"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" contextRef="From2021-09-012021-09-30_custom_EmployrrsMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,065,000</ix:nonFraction></span>
options to purchase common stock of the Company to employees, consultants, and directors. These options vest over three years.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">[L] In September 2021 we granted <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20210901__20210930__srt--TitleOfIndividualAxis__custom--ConsultantsMember_zlhePJwkNud7" title="Warrants granted"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" contextRef="From2021-09-012021-09-30_custom_ConsultantsMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">29,998</ix:nonFraction></span> warrants
to purchase common stock of the Company to consultants. These warrants vest over three years.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span style="text-decoration: underline">Shareholder Advances and Liability to
Issue Stock and Warrants</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We have multiple agreements with consultants in the
amount of $<span id="xdx_906_eus-gaap--ProceedsFromIssuanceOfCommonStock_pp0p0_c20210101__20210930__srt--CounterpartyNameAxis__custom--ConsultantsMember_zdpRBtQpFY1j" title="Proceed from issuance of common stock"><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOfCommonStock" contextRef="From2021-01-012021-09-30_custom_ConsultantsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">834,500</ix:nonFraction></span> to be paid by the issuance of the common stock of the company.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" escape="true" name="us-gaap:RelatedPartyTransactionsDisclosureTextBlock"><p id="xdx_80F_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_z5CI6tqt7z05" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span style="text-decoration: underline">Note 7 &#8211;<span id="xdx_82C_zx0jJyyzAFu"> Related Parties</span></span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the normal course of business, we incurred
expenses related to services provided by our CEO or Company expenses paid by our CEO, resulting in related party payables.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">There are related party notes payable of $<span id="xdx_901_eus-gaap--NotesPayableRelatedPartiesCurrentAndNoncurrent_iI_pp0n3_dm_c20210930_zVQmthMAClJe" title="Related Parties Notes Payable"><ix:nonFraction name="us-gaap:NotesPayableRelatedPartiesCurrentAndNoncurrent" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" scale="6" unitRef="USD">1.0</ix:nonFraction></span>
million outstanding as of September 30, 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" escape="true" name="us-gaap:InvestmentTextBlock"><p id="xdx_801_eus-gaap--InvestmentTextBlock_z1UsJPqShLPg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span style="text-decoration: underline">Note 8 &#8211; <span id="xdx_82C_zcrRtRwdUw8a">Investment in Salt Tequila
USA, LLC</span></span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has a marketing and distribution
agreement with SALT in Mexico for the manufacturing of our Tequila product line.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has a <span id="xdx_903_ecustom--InvestmentPercentage_dp_c20200101__20201231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SALTMember_zieN5J9w9cXd" title="Investment Percentage"><ix:nonFraction name="sbev:InvestmentPercentage" contextRef="From2020-01-012020-12-31_custom_SALTMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">22.5</ix:nonFraction></span>%
percentage interest in SALT Tequila USA, LLC (&#8220;SALT&#8221;), and has the right to increase its ownership to <span id="xdx_902_eus-gaap--SaleOfStockPercentageOfOwnershipAfterTransaction_dp_c20210101__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SALTMember_zpHe6X4kCBPc" title="Sale of Stock, Percentage of Ownership after Transaction"><ix:nonFraction name="us-gaap:SaleOfStockPercentageOfOwnershipAfterTransaction" contextRef="From2021-01-012021-09-30_custom_SALTMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">37.5</ix:nonFraction></span>%. This investment is accounted for at cost.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><p id="xdx_239_z3kMNVg8Ogic" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p></ix:exclude>

<ix:exclude><!-- Field: Page; Sequence: 23; Value: 1 -->
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    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<ix:exclude><p id="xdx_237_z4s7jsdZGNTb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_23B_zNOs09QT8pre" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Splash Beverage Group, Inc.</b></p></ix:exclude>

<ix:exclude><p id="xdx_230_zB9LzW31rrlj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Notes to the Condensed Consolidated Financial
Statements</b></p></ix:exclude>

<ix:exclude><p id="xdx_23E_z4tP3N0TXu09" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p></ix:exclude>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" escape="true" name="us-gaap:LesseeOperatingLeasesTextBlock"><p id="xdx_804_eus-gaap--LesseeOperatingLeasesTextBlock_zrpUy1lNbed2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span style="text-decoration: underline">Note 9 &#8211; <span id="xdx_82B_zu7cpmSx8u0b">Operating Lease Obligations</span></span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Effective July 2018, we entered into a lease
agreement for the right to use and occupy office space. The lease term commenced <span id="xdx_902_ecustom--LeaseCommencementDate_dd_c20210101__20210930__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--FirstLeaseMember_zelYGD90dUOk" title="Lease commencement date"><ix:nonNumeric contextRef="From2021-01-012021-09-30_custom_FirstLeaseMember" format="ixt:datemonthdayyearen" name="sbev:LeaseCommencementDate">July 1, 2018</ix:nonNumeric></span> and is scheduled to expire after
<span id="xdx_908_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtM_c20210930__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--FirstLeaseMember_zCc23nDPOKK8" title="Operating lease term"><ix:nonNumeric contextRef="AsOf2021-09-30_custom_FirstLeaseMember" format="ixt-sec:durmonth" name="us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1">36</ix:nonNumeric></span> months, on <span id="xdx_900_eus-gaap--LeaseExpirationDate1_dd_c20210101__20210930__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--FirstLeaseMember_z7haeEAgEgBk" title="Lease expiration date"><ix:nonNumeric contextRef="From2021-01-012021-09-30_custom_FirstLeaseMember" format="ixt:datemonthdayyearen" name="us-gaap:LeaseExpirationDate1">June 30, 2021</ix:nonNumeric></span>. We renewed the lease under the same terms.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Effective November 2019, we entered into a
lease with Interport Logistics, LLC. The lease term commenced on <span id="xdx_906_ecustom--LeaseCommencementDate_dd_c20210101__20210930__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--SecondLeaseMember_zyNLmL5gSScf" title="Lease commencement date"><ix:nonNumeric contextRef="From2021-01-012021-09-30_custom_SecondLeaseMember" format="ixt:datemonthdayyearen" name="sbev:LeaseCommencementDate">November 11, 2019</ix:nonNumeric></span> and is scheduled to expire on <span id="xdx_909_eus-gaap--LeaseExpirationDate1_dd_c20210101__20210930__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--SecondLeaseMember_z8d3AwgAR6eh" title="Lease expiration date"><ix:nonNumeric contextRef="From2021-01-012021-09-30_custom_SecondLeaseMember" format="ixt:datemonthdayyearen" name="us-gaap:LeaseExpirationDate1">November 11, 2022</ix:nonNumeric></span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Effective May 2019, we entered into a lease
in Mexico. The lease commenced <span id="xdx_902_ecustom--LeaseCommencementDate_dd_c20210101__20210930__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--ThirdLeaseMember_zXYRaPqCzRFh" title="Lease commencement date"><ix:nonNumeric contextRef="From2021-01-012021-09-30_custom_ThirdLeaseMember" format="ixt:datemonthdayyearen" name="sbev:LeaseCommencementDate">May 1, 2019</ix:nonNumeric></span> and is scheduled to expire after <span id="xdx_908_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtM_c20210930__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--ThirdLeaseMember_zoLmuRwPLUFl" title="Operating lease term"><ix:nonNumeric contextRef="AsOf2021-09-30_custom_ThirdLeaseMember" format="ixt-sec:durmonth" name="us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1">24</ix:nonNumeric></span> months, on <span id="xdx_901_eus-gaap--LeaseExpirationDate1_dd_c20210101__20210930__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--ThirdLeaseMember_zVkkFgCo1Jn" title="Lease expiration date"><ix:nonNumeric contextRef="From2021-01-012021-09-30_custom_ThirdLeaseMember" format="ixt:datemonthdayyearen" name="us-gaap:LeaseExpirationDate1">April 1, 2021</ix:nonNumeric></span>. We have negotiated a one
year lease term for our Mexican warehouse.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Effective January 2021, we entered into a lease
agreement for the right to use and occupy office space in Sarasota Florida. The lease term commenced <span id="xdx_904_ecustom--LeaseCommencementDate_dd_c20210101__20210930__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--FourthLeaseMember_z18cC3v4la19" title="Lease commencement date"><ix:nonNumeric contextRef="From2021-01-012021-09-30_custom_FourthLeaseMember" format="ixt:datemonthdayyearen" name="sbev:LeaseCommencementDate">January 18, 2021</ix:nonNumeric></span> and is scheduled
to expire after <span id="xdx_90B_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtM_c20210930__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--FourthLeaseMember_zfKVJRK84iJ7" title="Operating lease term"><ix:nonNumeric contextRef="AsOf2021-09-30_custom_FourthLeaseMember" format="ixt-sec:durmonth" name="us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1">18</ix:nonNumeric></span> months, on <span id="xdx_902_eus-gaap--LeaseExpirationDate1_dd_c20210101__20210930__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--FourthLeaseMember_zkJJFUAK4zek" title="Lease expiration date"><ix:nonNumeric contextRef="From2021-01-012021-09-30_custom_FourthLeaseMember" format="ixt:datemonthdayyearen" name="us-gaap:LeaseExpirationDate1">July 31, 2022</ix:nonNumeric></span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Effective January 2021, we entered into a lease
agreement for the right to use and occupy office and manufacturing space located in Miami Florida. The lease term commenced <span id="xdx_90E_ecustom--LeaseCommencementDate_dd_c20210101__20210930__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--FifthLeaseMember_z6ti1qxJ0rU6" title="Lease commencement date"><ix:nonNumeric contextRef="From2021-01-012021-09-30_custom_FifthLeaseMember" format="ixt:datemonthdayyearen" name="sbev:LeaseCommencementDate">January
1, 2021</ix:nonNumeric></span> and is scheduled to expire after <span id="xdx_90A_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtM_c20210930__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--FifthLeaseMember_zC0I6Mr6knYf" title="Operating lease term"><ix:nonNumeric contextRef="AsOf2021-09-30_custom_FifthLeaseMember" format="ixt-sec:durmonth" name="us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1">60</ix:nonNumeric></span> months, on <span id="xdx_900_eus-gaap--LeaseExpirationDate1_dd_c20210101__20210930__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--FifthLeaseMember_zM2PapPmNvjj" title="Lease expiration date"><ix:nonNumeric contextRef="From2021-01-012021-09-30_custom_FifthLeaseMember" format="ixt:datemonthdayyearen" name="us-gaap:LeaseExpirationDate1">December 31, 2025</ix:nonNumeric></span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table presents the discounted
present value of minimum lease payments for our office and warehouses to the amounts reported as&#160;operating lease liabilities
on the consolidated balance sheet at September 30, 2021:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2021-01-01to2021-09-30" escape="true" name="us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_z0DC8PeEoHEj" summary="xdx: Disclosure - Operating Lease Obligations (Details)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: White">
    <td style="display: none; text-align: left; text-indent: -10pt; padding-left: 10pt"><span id="xdx_8B5_zcBxrwmAIEf8">Maturities of lease liabilities</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_49B_20210930_z7paryUXf3q5" style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
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    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Operating Lease</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="3" style="text-align: center">&#160;</td></tr>
<tr id="xdx_406_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueCurrent_iI_pp0p0_maOLFMPz9We_zqqjJ5SlQYGa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 70%; text-indent: -10pt; padding-left: 10pt">2021 (three months remaining)</td><td style="width: 10%">&#160;</td>
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<tr id="xdx_401_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueInTwoYears_iI_pp0p0_maOLFMPz9We_zZin3XX8R8yd" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; text-indent: -10pt; padding-left: 10pt">2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingLeasesFutureMinimumPaymentsDueInTwoYears" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">342,273</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_403_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueInThreeYears_iI_pp0p0_maOLFMPz9We_zItvi4woiSJh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -10pt; padding-left: 10pt">2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingLeasesFutureMinimumPaymentsDueInThreeYears" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">276,318</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_406_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueInFourYears_iI_pp0p0_maOLFMPz9We_zsSRDRqSupYa" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; text-indent: -10pt; padding-left: 10pt">2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingLeasesFutureMinimumPaymentsDueInFourYears" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">265,493</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_409_eus-gaap--OperatingLeasesFutureMinimumPaymentsDueInFiveYears_iI_pp0p0_maOLFMPz9We_zuYp9nbOzk56" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -10pt; padding-left: 10pt">2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingLeasesFutureMinimumPaymentsDueInFiveYears" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">238,506</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40C_eus-gaap--OperatingLeasesFutureMinimumPaymentsDue_iTI_pp0p0_mtOLFMPz9We_z4osNLlBNX5h" style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -10pt; padding-left: 20pt">Total</td><td>&#160;</td>
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<tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_zMu0R0EnAGMb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt; text-indent: -10pt; padding-left: 10pt">Amount representing imputed interest</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">99,470</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr id="xdx_401_eus-gaap--OperatingLeaseLiability_iI_pp0p0_zZ8guAmT1Jdd" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; text-indent: -10pt; padding-left: 10pt">Total operating lease liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseLiability" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,112,476</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40E_ecustom--CurrentPortionOfOperatingLeaseLiability_iI_pp0p0_zx2bIWgXxGJ4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt; text-indent: -10pt; padding-left: 10pt">Current portion of operating lease
    liabilities</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbev:CurrentPortionOfOperatingLeaseLiability" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">313,982</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr id="xdx_403_ecustom--OperatingLeaseLiabilitiesNoncurrent_iI_pp0p0_zvh9wZzCHCn9" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -10pt; padding-left: 20pt">Operating lease liabilities,
    non-current</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="sbev:OperatingLeaseLiabilitiesNoncurrent" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">798,494</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The table below presents information for lease
costs related to our operating leases at September 30, 2021:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2021-01-01to2021-09-30" escape="true" name="us-gaap:LeaseCostTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--LeaseCostTableTextBlock_zETmXfzoF8Ah" summary="xdx: Disclosure - Operating Lease Obligations (Details 1)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: White">
    <td style="display: none; text-align: left; text-indent: -10pt; padding-left: 20pt"><span id="xdx_8BD_zE0ctaM5ByOk">Lease costs</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_49A_20210101__20210930_z0TzHrJN3z2j" style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40E_eus-gaap--LeaseCostAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -10pt; padding-left: 10pt">Operating lease cost:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_406_eus-gaap--AmortizationOfLeasedAsset_i01_pp0p0_maOLCzbtI_zSV6MRxM9fO9" style="vertical-align: bottom; background-color: White">
    <td style="width: 70%; text-align: left; text-indent: -10pt; padding-left: 20pt">Amortization of leased assets</td><td style="width: 10%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right"><ix:nonFraction name="us-gaap:AmortizationOfLeasedAsset" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">222,226</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr id="xdx_408_eus-gaap--FinanceLeaseInterestExpense_i01_pp0p0_maOLCzbtI_z0YnVTuPdAo9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt; text-indent: -10pt; padding-left: 20pt">Interest of lease liabilities</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="us-gaap:FinanceLeaseInterestExpense" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">45,140</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr id="xdx_401_eus-gaap--OperatingLeaseCost_i01T_pp0p0_mtOLCzbtI_zym2zgY5Jwki" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -10pt; padding-left: 30pt">Total operating lease cost</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseCost" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">267,366</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The table below presents lease- related terms
and discount rates at September 30, 2021:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2021-01-01to2021-09-30" escape="true" name="sbev:SummaryOfLeaserelatedTermsAndDiscountRatesTableTextBlock"><table cellspacing="0" cellpadding="0" id="xdx_889_ecustom--SummaryOfLeaserelatedTermsAndDiscountRatesTableTextBlock_zRBA2Kf3wck6" summary="xdx: Disclosure - Operating Lease Obligations (Details 2)" style="width: 100%; border-collapse: collapse">
<tr style="background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"><span id="xdx_8B8_zbEnRVPqYwH1" style="display: none">Summary
    of lease- related terms and discount rates</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&#160;</td></tr>
<tr style="background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 83%"><span style="font-size: 10pt">Remaining term on leases</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 2%; padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 15%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-size: 10pt"><span id="xdx_905_eus-gaap--LesseeOperatingLeaseRemainingLeaseTerm_iI_dtM_c20210930__srt--RangeAxis__srt--MinimumMember_zHM8XV59xhrc" title="Remaining term on leases"><ix:nonNumeric contextRef="AsOf2021-09-30_srt_MinimumMember" format="ixt-sec:durmonth" name="us-gaap:LesseeOperatingLeaseRemainingLeaseTerm">11</ix:nonNumeric></span> to months <span id="xdx_90B_eus-gaap--LesseeOperatingLeaseRemainingLeaseTerm_iI_dtM_c20210930__srt--RangeAxis__srt--MaximumMember_zTjcUAypUAO7" title="Remaining term on leases"><ix:nonNumeric contextRef="AsOf2021-09-30_srt_MaximumMember" format="ixt-sec:durmonth" name="us-gaap:LesseeOperatingLeaseRemainingLeaseTerm">51</ix:nonNumeric></span></span></td></tr>
<tr style="background-color: white">
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<ix:exclude><p id="xdx_236_zhE8Rs1PYUB1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_237_zltYXzTPYvei" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p></ix:exclude>

<ix:exclude><!-- Field: Page; Sequence: 24; Value: 1 -->
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<ix:exclude><p id="xdx_238_zLNdTP4bHQ1b" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_237_zlunCWs8wqV6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Splash Beverage Group, Inc.</b>&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_23D_ztdSqReaEhCj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Notes to the Condensed Consolidated Financial
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<ix:exclude><p id="xdx_237_z3UdSUfOfh09" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p></ix:exclude>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">At December 31, 2020 SBG owed $<span id="xdx_900_eus-gaap--LineOfCredit_c20201231_pp0p0" title="Line of credit"><ix:nonFraction name="us-gaap:LineOfCredit" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">68,000</ix:nonFraction></span> to a
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On January 30, 2020, the World Health Organization
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In response to the COVID-19 outbreak in the
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In April 2021, we received notification of
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<ix:exclude><p id="xdx_236_zSboXVF7kIKf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_23A_ztjT9tXGsun7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p></ix:exclude>

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<ix:exclude><p id="xdx_237_zZDzrM3uFgA5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_23D_zoPpLTLn2PZe" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Splash Beverage Group, Inc.</b>&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_23B_zyrR16WSv3bf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Notes to the Condensed Consolidated Financial
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<ix:exclude><p id="xdx_233_zYjHE5vpaKUe" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p></ix:exclude>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company evaluates segment reporting in
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the reporting package reviewed by&#160;the Chief Executive Officer and Chief Financial Officer.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Note: The Copa di Vino business is included
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr style="vertical-align: bottom; background-color: White">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We are a party to asserted claims and are subject
to regulatory actions in the ordinary course of business. The results of such proceedings cannot be predicted with certainty, but
we do not anticipate that the outcome, if any, arising out of any such matter will have a material adverse effect on its business,
financial condition or results of operations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i><span style="text-decoration: underline">Capital Raise</span></i></b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In connection with the CMS merger we were committed
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In February 2021, we successfully raised the
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i><span style="text-decoration: underline">Stock Price Guarantee</span></i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We have a commitment to issue additional shares
associated with specific stock price guarantee granted to an investor. The stock price guarantee expired March 2021.</p>

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<ix:exclude><p id="xdx_235_zbUDD77buzHk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Splash Beverage Group, Inc.</b></p></ix:exclude>

<ix:exclude><p id="xdx_238_zLnmGd9wD9Vi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Notes to the Condensed Consolidated Financial
Statements</b></p></ix:exclude>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Underwriting Agreement</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On June 10, 2021, the Company entered into
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of common stock, no par value per share (the &#8220;Common Stock&#8221;) and warrants to purchase one share of Common Stock (the
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Representative&#8217;s Warrants</i></b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On June 15, 2021, pursuant to the Underwriting
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The Representative&#8217;s Warrants may be exercised beginning on December 10, 2021 until June 10, 2026. The initial exercise price
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On October 11, 2021, the Company called to
order a special meeting with shareholders on record as of August 16, 2021. The Company sought approval to re-incorporate from Colorado
to Nevada. The recommendation was approved.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In October 2021, the Company settled their
lawsuit with an investor. See Note 4.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In October 2021, the matured notes listed in Note 4 have been extended.</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b><span id="a_008"></span>ITEM 2. MANAGEMENT&#8217;S
DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS</b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"><b><i>Cautionary Statement Regarding Forward-Looking
Statements</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><i>The information
in this discussion may contain forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended,
and Section 21E of the Securities Exchange Act of 1934, as amended. These forward-looking statements involve risks and uncertainties,
including statements regarding our capital needs, business strategy and expectations. Any statements that are not of historical
fact may be deemed to be forward-looking statements. These forward-looking statements involve substantial risks and uncertainties.
In some cases you can identify forward-looking statements by terminology such as &#8220;may,&#8221; &#8220;will,&#8221; &#8220;should,&#8221;
&#8220;expect,&#8221; &#8220;plan,&#8221; &#8220;intend,&#8221; &#8220;anticipate,&#8221; &#8220;believe,&#8221; &#8220;estimate,&#8221;
&#8220;predict,&#8221; &#8220;potential,&#8221; or &#8220;continue&#8221;, the negative of the terms or other comparable terminology.
Actual events or results may differ materially from the anticipated results or other expectations expressed in the forward-looking
statements. In evaluating these statements, you should consider various factors, including the risks included from time to time
in other reports or registration statements filed with the United States Securities and Exchange Commission. These factors may
cause our actual results to differ materially from any forward-looking statements. We disclaim any obligation to publicly update
these statements or disclose any difference between actual results and those reflected in these statements.</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><i>Unless the context
otherwise requires, references in this Form 10-Q to &#8220;we,&#8221; &#8220;us,&#8221; &#8220;our,&#8221; or the &#8220;Company&#8221;
refer to Splash Beverage Group and its subsidiaries.</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following discussion and analysis should
be read in conjunction with the Condensed Consolidated Financial Statements (unaudited) and Related Notes herewith.</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Business Overview</b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Splash Beverage Group (&#8220;SBG&#8221;&#160;or &#8220;Splash&#8221;),
f/k/a Canfield Medical Supply, Inc. (the &#8220;CMS&#8221;), was incorporated in the State of Ohio on September 3, 1992, and changed
domicile to Colorado on April 18, 2012.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On December 31, 2019, CMS entered into an Agreement
and Plan of Merger (the &#8220;Merger Agreement&#8221;) with SBG Acquisition Inc. (&#8220;Merger Sub&#8221;), a Nevada Corporation
wholly-owned by CMS, and Splash Beverage Group, Inc. a Nevada corporation (&#8220;Splash&#8221;) pursuant to which Merger Sub merged
with and into Splash (the &#8220;Merger&#8221;) with Splash as the surviving company and a wholly-owned subsidiary of CMS. The
Merger was consummated on March 31, 2020.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Prior to the Merger, CMS was in the business
of home health services, primarily the selling of durable medical equipment and medical supplies to the public, nursing homes,
hospitals and other end users and the Company continues to operate the home health supply business as a separate division.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As the owners and management of Splash have
voting and operating control of CMS following the Merger, the Merger transaction was accounted for as a reverse acquisition (that
is with Splash as the acquiring entity), followed by a recapitalization.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Splash specializes in the manufacturing, distribution,
and sales &amp; marketing of various beverages across multiple channels. Splash operates in both the non-alcoholic and alcoholic
beverage segments. Additionally, Splash operates its own vertically integrated B-to-B and B-to-C E-commerce distribution platform
called Qplash, further expanding its distribution abilities and visibility.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In July, 2020, the Company changes its name
from Canfield Medical Supply, Inc. to Splash Beverage Group, Inc. Our new ticker symbol is SBEV.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">On December 24, 2020,
SBG consummated an Asset Purchase Agreement(the &#8220;APA&#8221;) with Copa di Vino Corporation (&#8220;CdV&#8221;), to purchase
certain assets and assume certain liabilities that comprise the Copa di Vino business for a total purchase price of $5,980,000,
payable in the combination of $2,000,000 in cash (&#8220;Cash Consideration&#8221;), $2,000,000 convertible promissory note (the
&#8220;Convertible Note&#8221;) to Seller and a variable number of shares of the Company&#8217;s common stock based on a attainment
of revenue hurdles. CdV is one of the leading producers of premium wine by the glass in the United States with its primary offices
and facilities in The Dalles, Oregon.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>Results of Operations
for the Three Months Ended September 30, 2021 compared to Three Months Ended September 30, 2020.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Revenue</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Revenues for the three months ended September
30, 2021 were $2,827,393 compared to revenues of $692,974 for the three months ended September 30, 2020. A significant portion
of the $2,134,419 increase in sales is due to an increase within our vertically integrated B2B and B2C e-commerce distribution
platform called Qplash. This platform sells goods on both Amazon and Shopify. In addition, we had increased sales from Copa di
Vino Wine Group, Inc., our single-serve wine and Pulpoloco Sangria businesses. Cost of goods sold for the three months ended September
30, 2021 were $2,007,544 compared to cost of goods sold for the three months ended September 30, 2020 of $349,037. The $1,658,507
increase in cost of goods sold for the three-month period ended September 30, 2021 is primarily due to our increased sales, and
as our sales increased, our cost of sales for those sales correspondingly increased.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Operating Expenses</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Operating expenses for the three months ended September
30, 2021 were $12,892,079 compared to $2,733,435 for the three months ended September 30, 2020. The $10,158,644 increase in our operating
expenses was primarily a result of recording the warrants issued pursuant to certain private placements conducted by the Company, and
options and stock approved by the Board ($3,010,013), increased headcount from the Copa acquisition and the addition of new sales reps,
professional fees ($6,391,514) and shipping costs ($521,315). The net loss for the three months ended September 30, 2021 was $12,169,894
as compared to a net loss of $2,351,814 for the three months ended September 30, 2020. The increase in net loss is due to our increase
in operating expenses offset by our increase in revenues.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Interest Expense</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Interest expenses for the three months ended September
30, 2021 were $100,128 compared to $23,110 for the three months ended September 30, 2020. The $77,018 increase in our interest expenses
was primarily a result of additional debt taken on in Q2 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>Results of Operations
for the Nine Months Ended September 30, 2021 compared to Nine Months Ended September 30, 2020.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Revenue</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Revenues for the nine months ended September
30, 2021 were $8,254,078 compared to revenues of $1,217,709 for the nine months ended September 30, 2020. The $7,036,369increase
in sales is due to an increase within our vertically integrated B2B and B2C e-commerce distribution platform called Qplash ($4,902,088).
This platform sells goods on both Amazon and Shopify. In addition, we had increased sales from Copa di Vino Wine Group, Inc., our
single-serve wine and Pulpoloco Sangria businesses ($3.085,299). Cost of goods sold for the nine months ended September 30, 2021
were $6,011,755 compared to cost of goods sold for the nine months ended September 30, 2020 of $744,024. The $5,267,731 increase
in cost of goods sold for the nine-month period ended September 30, 2021 is primarily due to our increased sales, and as our sales
increased, our cost of sales for those sales correspondingly increased.</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Operating Expenses</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Operating expenses for the nine months ended September
30, 2021 were $25,171,500 compared to $4,774,571 for the nine months ended September 30, 2020. The $20,396,929 increase in our operating
expenses was primarily a result of recording the warrants issued pursuant to certain private placements conducted by the Company, and
options and stock approved by the Board ($7,407,976), increased headcount from the Copa acquisition and the addition of new sales reps,
professional fees ($8,996,732) and shipping costs ($1,404,110). The net loss for the nine months ended September 30, 2021 was $23,170,917
as compared to a net loss of $6,173,943 for the nine months ended September 30, 2020. The decrease in net loss is due to our increase
in operating expenses offset by our increase in revenues.&#160;</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Interest Expense</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Interest expenses for the nine months ended September
30, 2021 were $341,715 compared to $1,958,601 for the nine months ended September 30, 2020. The $1,616,886 decrease in our interest expenses
was primarily a result of recording a finance charge of $1,821,426 associated with warrants issued to one of our note holders in Q1 2020
offset by interest expense recorded in the period.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>LIQUIDITY AND CAPITAL RESOURCES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Liquidity is the ability of a company to generate
funds to support its current and future operations, satisfy its obligations, and otherwise operate on an ongoing basis. Significant factors
in the management of liquidity are funds generated by operations, levels of accounts receivable and accounts payable and capital expenditures.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of September 30, 2021, we had total cash and cash
equivalents of $8,144,171, as compared with $380,000 at December 31, 2020. The increase is primarily due to cash received from private
placements conducted by us and our S1/A registration statement where we raised $15,000,000.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Net cash used for operating activities during
the nine months ended September 30, 2021 was $11,615,297 as compared to the net cash used by operating activities for the nine
months ended September 30, 2020 of $4,311,170. The primary reasons for the change in net cash used is due to losses sustained and
increases in inventory, offset by non-cash expenses relating to warrant expense ($5,665,464) and share-based compensation ($8,212,864).</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Net cash used for investing activities during the
nine months ended September 30, 2021 was $0 as compared to the net cash used by operating activities for the nine months ended September
30, 2020 of $154,341. The net cash used in the first quarter of 2020 was primarily due to the $150,000 payment made to SALT Tequila USA.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Net cash provided by financing activities during
the nine months ended September 30, 2021 was $19,597,565 compared to $5,081,594 provided from financing activities for the nine
months ended September 30, 2020. During the nine months ended September 30, 2021, we received $21,393,065 from investors, which
was offset by repayments to shareholders and debt holders of $1,795,188.</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>CONTRACTUAL OBLIGATIONS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Minimum Royalty Payments:</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We have a licensing agreement with ABG TapouT,
LLC (&#8220;TapouT&#8221;). Under the licensing agreement, we have minimum royalty payments to TapouT for the next two years.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%">
<tr style="vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 29px">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 29px"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-size: 10pt">2021&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; $594,000</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%">
<tr style="vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 29px">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 29px"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-size: 10pt">2022 &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;$653,400</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span style="text-decoration: underline">Inventory Purchase Commitments</span>:</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">None.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Off-Balance Sheet Arrangements</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We do not have any off-balance sheet arrangements
(as that term is defined in Item 303 of Regulation S-K) that are reasonably likely to have a current or future material effect
on our financial condition, revenue or expenses, results of operations, liquidity, capital expenditures or capital resources.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b><span id="a_009"></span>ITEM 3. QUANTITATIVE
AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Not required for Smaller
Reporting Companies.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span id="a_010"></span>ITEM 4. CONTROLS AND PROCEDURES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%">
<tr style="vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 29px"><span style="font-size: 10pt">(a)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt">Evaluation of Disclosure Controls and Procedures</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We maintain disclosure controls and procedures
that are designed to ensure that information required to be disclosed in our Securities and Exchange Commission Act of 1934 reports
is recorded, processed, summarized, and reported within the time periods specified in the Securities and Exchange Commission&#8217;s
rules and forms and that such information is accumulated and communicated to our management, including our chief executive officer
and chief financial officer, as appropriate, to allow for timely decisions regarding required disclosure. In designing and evaluating
the disclosure controls and procedures, we recognize that any controls and procedures, no matter how well designed and operated,
can provide only reasonable assurance of achieving the desired control objectives, and management is required to apply its judgment
in evaluating the cost-benefit relationship of possible controls and procedures.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As further discussed below, we carried out
an evaluation, under the supervision and with the participation of our management, including our chief executive officer and chief
financial officer, of the effectiveness of the design and operation of our disclosure controls and procedures, as defined in Rules
13a-15(e) and 15d-15(e) of the Exchange Act. Based on that evaluation, our chief executive officer and chief financial officer
concluded that, because of certain material weaknesses in our internal control over financial reporting our disclosure controls
and procedures as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act were not effective as of September 30, 2021. The material
weaknesses relate to the absence of in-house accounting personnel with the ability to properly account for complex transactions
and a lack of separation of duties between accounting and other functions.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We hired a consulting firm to advise us on
technical issues related to U.S. generally accepted accounting principles as related to the maintenance of our accounting books
and records and the preparation of our consolidated financial statements. Although we are aware of the risks associated with not
having dedicated accounting personnel, we are also at an early stage in the development of our business. We anticipate expanding
our accounting functions with dedicated staff and improving our internal accounting procedures and separation of duties when we
can absorb the costs of such expansion and improvement with additional capital resources. In the meantime, management will continue
to observe and assess our internal accounting function and make necessary improvements whenever they may be required. If our remedial
measures are insufficient to address the material weakness, or if additional material weaknesses or significant deficiencies in
our internal control over financial reporting are discovered or occur in the future, our consolidated financial statements may
contain material misstatements, and we could be required to restate our financial results. In addition, if we are unable to successfully
remediate this material weakness and if we are unable to produce accurate and timely financial statements, our stock price may
be adversely affected and we may be unable to maintain compliance with applicable stock exchange listing requirements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%">
<tr style="vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 29px"><span style="font-size: 10pt">(b)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt">Changes in Internal Controls over Financial Reporting</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">There has been no change in our internal control
over financial reporting identified in connection with the evaluation required by paragraph (d) of Rules 13a-15 or 15d-15 under
the Securities Exchange Act of 1934 that occurred during our most recent fiscal quarter that has materially affected, or is reasonably
likely to materially affect, our internal control over financial reporting.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="a_011"></span>PART II &#8211; OTHER INFORMATION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span id="a_012"></span>ITEM 1. LEGAL PROCEEDINGS.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">None.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"><b><span id="a_013"></span>ITEM 1A. RISK FACTORS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">Not required for smaller reporting companies.&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>

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    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"><b><span id="a_014"></span>ITEM 2. UNREGISTERED SALES OF EQUITY
SECURITIES AND USE OF PROCEEDS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">None.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"><b><span id="a_015"></span>ITEM 3. DEFAULTS UPON SENIOR SECURITIES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">None.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"><b><span id="a_016"></span>ITEM 4. MINE SAFETY DISCLOSURES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">No disclosure required.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"><b><span id="a_017"></span>ITEM 5. OTHER INFORMATION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">None.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="a_018"></span>ITEM 6. EXHIBITS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">(a) Exhibits required by
Item 601 of Regulation S-K.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
    <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 10%"><span style="font-size: 10pt"><b>Exhibits</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 88%; text-align: justify"><span style="font-size: 10pt"><b>Description</b></span></td></tr>
<tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt">31.1</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-size: 10pt; text-underline-style: none; color: windowtext"><a href="e3201_ex31-1.htm">Certification of CEO and Principal Executive Officer pursuant to Rule 13a-14(a) or Rule 15d-14(a) - Filed herewith electronically</a></span></td></tr>
<tr style="vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt">31.2</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-size: 10pt; text-underline-style: none; color: windowtext"><a href="e3201_ex31-2.htm">Certification of CFO and Principal Financial and Accounting Officer pursuant to Rule 13a-14(a) or Rule 15d-14(a) - Filed herewith electronically</a></span></td></tr>
<tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt">32.1</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-size: 10pt; text-underline-style: none; color: windowtext"><a href="e3201_ex32-1.htm">Certification of CEO and Principal Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 - Filed herewith electronically</a></span></td></tr>
<tr style="vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt">32.2</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-size: 10pt; text-underline-style: none; color: windowtext"><a href="e3201_ex32-2.htm">Certification of CFO and Principal Financial and Accounting Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 - Filed herewith electronically</a></span></td></tr>
<tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt">101</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-size: 10pt">XBRL Exhibits </span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

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    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="a_019"></span>SIGNATURES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">Pursuant to the requirements
of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned
thereunto duly authorized.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
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    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"><b>SPLASH BEVERAGE GROUP, INC.</b></span></td></tr>
<tr style="vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 50%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 5%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 45%">&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt">Date: November 15, 2021</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt">By:</span></td>
    <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"><i>/s/ Robert Nistico</i></span></td></tr>
<tr style="vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt">Robert Nistico, Chairman and CEO</span></td></tr>
<tr style="vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt">Date: November 15, 2021</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt">By:</span></td>
    <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"><i>/s/ Dean Huge</i></span></td></tr>
<tr style="vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt">Dean Huge, CFO</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">35</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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{"company-data": {"conformed-name": "SPLASH BEVERAGE GROUP, INC.", "cik": "0001553788", "assigned-sic": "2080", "irs-number": "341720075", "state-of-incorporation": "CO", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "10-Q", "act": "34", "file-number": "001-40471", "film-number": "211411303"}, "business-address": {"street1": "1314 E LAS OLAS BLVD, SUITE 221", "city": "FORT LAUDERDALE", "state": "FL", "zip": "33301", "phone": "954.745.5815"}, "mail-address": {"street1": "1314 E LAS OLAS BLVD, SUITE 221", "city": "FORT LAUDERDALE", "state": "FL", "zip": "33301"}, "former-company": {"former-conformed-name": "Canfield Medical Supply, Inc.", "date-changed": "20120709"}}
U.S.
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
10-Q
☒
QUARTERLY
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For
the quarterly period ended
September 30, 2021
☐
TRANSITION
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For
the transition period from _______ to _________
Commission
File No.
000-55114
SPLASH BEVERAGE GROUP, INC.
(Exact name of registrant as specified in its charter)
Nevada
34-1720075
(State or other
    jurisdiction of
incorporation or formation)
(I.R.S. employer
identification number)
1314 E Las Olas Blvd.
Suite 221
Fort Lauderdale
,
FL
33301
(Address of principal
    executive offices) (Zip code)
(
954
)
745-5815
(
Registrant's telephone number, including area code)
Not
Applicable
(Former name, former address and former fiscal year, if changed since last report)
Securities
registered pursuant to Section 12(b) of the Act:
Title
    of each class
Trading
    Symbol
Name
    of each exchange on which registered
Common Stock,
    No par value per share
SBEV
NYSE American LLC
Warrants to purchase one whole share
    of common stock at an exercise price of $4.60
SBEV- WT
NYSE American LLC
Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports),
and (2) has been subject to such filing requirements for the past 90 days.
☒
Yes
☐  No
Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant
to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that
the registrant was required to submit such files).
☒
Yes
☐  No
Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer,"
"smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer  ☐
Accelerated filer  ☐
Non-accelerated Filer
☒
Smaller reporting company
☒
Emerging growth company
☐
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for
complying 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
Check
whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Exchange Act
after the distribution of securities under a plan confirmed by a court.  ☐  Yes  ☐  No
As
of November 15, 2021, there were
32,618,735
shares of Common Stock issued and outstandi
ng.
SPLASH BEVERAGE GROUP, INC.
FORM 10-Q
September 30, 2020
TABLE OF CONTENTS
Page
PART I: FINANCIAL INFORMATION
ITEM 1:
FINANCIAL STATEMENTS
1
Condensed Consolidated Balance Sheets
2
Condensed Consolidated Statements of Operations
3
Condensed
    Consolidated Statement of Shareholders' Equity (Deficit)
4
Condensed Consolidated Statements of Cash Flows
5
Notes to the Condensed Consolidated Financial Statements
7
ITEM 2:
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS
27
ITEM 3:
QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
30
ITEM 4:
CONTROLS AND PROCEDURES
31
PART II: OTHER INFORMATION
ITEM 1
LEGAL PROCEEDINGS
32
ITEM 1A:
RISK FACTORS
32
ITEM 2:
UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS
33
ITEM 3:
DEFAULTS UPON SENIOR SECURITIES
33
ITEM 4:
MINE SAFETY DISCLOSURES
33
ITEM 5:
OTHER INFORMATION
33
ITEM 6:
EXHIBITS
34
SIGNATURES
35
i
PART I – FINANCIAL
INFORMATION
ITEM 1. FINANCIAL STATEMENTS
Splash Beverage Group, Inc.
Condensed Consolidated Financial Statements
September 30, 2021
1
Splash Beverage Group, Inc.
Condensed Consolidated Balance Sheets
September 30, 2021 and December 31, 2020
(Unaudited)
September 30, 2021
December 31, 2020
Assets
Current
    assets:
Cash
    and cash equivalents
$
8,144,171
$
380,000
Accounts
    receivable, net
811,674
484,858
Prepaid
    expenses
395,350
173,414
Inventory. net
1,491,073
798,273
Other
    receivables
102,838
90,919
Assets
    from discontinued operations
410,279
316,572
Total
    current assets
11,355,385
2,244,036
Non-current assets:
Deposits
$
324,259
$
77,686
Goodwill
5,672,823
5,672,823
Investment
    in Salt Tequila USA, LLC
250,000
250,000
Right
    of use assets, net
1,111,222
80,479
Quart
    Vin License
196,262
219,512
Property
    and equipment, net
561,505
681,352
Total
    non-current assets
8,116,071
6,981,852
Total
    assets
$
19,471,456
$
9,225,888
Liabilities
    and Stockholders' Equity (Deficit)
Liabilities:
Current
    liabilities
Accounts
    payable and accrued expenses
$
903,969
$
1,521,818
Right
    of use liabilities - current
313,982
57,478
Sales tax payable
11,688
—
Due
    to related parties
46,625
368,904
Related
    party notes payable
991,837
1,333,333
Convertible
    loan payable
100,000
100,000
Notes
    payable, current portion
1,638,754
999,736
Shareholder
    advances
834,500
—
Accrued
    interest payable
340,659
442,748
Liabilities
    from discontinued operations
410,279
591,642
Total
    current liabilities
5,592,293
5,415,659
Long-term Liabilities:
Related
    party notes payable - noncurrent
—
666,667
Notes
    payable - noncurrent
1,148,751
1,240,044
Liability
    to issue shares in APA
1,980,000
1,980,000
Right
    of use liability - noncurrent
798,494
25,521
Total
    long-term liabilities
3,927,245
3,912,232
Total
    liabilities
9,519,538
9,327,891
Common
    stock, (mezzanine shares)
12,605,283
shares, contingently convertible to notes payable at December 31, 2020
—
9,248,720
Stockholders' equity (deficit):
Common Stock, $
0.001
par,
150,000,000
shares
    authorized,
32,618,735
and
21,157,043
shares
    issued and outstanding, at September 30, 2021 and December 31, 2020, respectively
32,619
21,157
Additional
    paid in capital
94,681,747
52,217,855
Accumulated
    deficit
(
84,762,448
)
(
61,589,735
)
Total
    stockholders' equity (deficit)
9,951,917
(
9,350,723
)
Total liabilities,
    mezzanine shares and (deficit) stockholders' equity
$
19,471,456
$
9,225,888
The accompanying notes are an integral part
of these condensed consolidated financial statements.
2
Splash Beverage Group, Inc.
Condensed Consolidated Statements of Operations
For the Three and Nine Months Ended September 30, 2021 and 2020
(Unaudited)
Three
    months ended September 30,
Nine
    months ended September 30,
2021
2020
2021
2020
Net
    revenues
$
2,827,393
$
692,974
$
8,254,078
$
1,217,709
Cost
    of goods sold
(
2,007,544
)
(
349,037
)
(
6,011,755
)
(
744,024
)
Gross
    margin
819,849
343,937
2,242,323
473,685
Operating
    expenses:
Contracted
services
354,355
1,954,165
821,471
2,377,843
Salary
and wages
1,246,253
293,133
2,892,818
309,539
Salary
    and wages – non-cash share-based compensation
1,315,261
—
3,688,453
590,283
Other
general and administrative
2,214,274
221,442
7,767,241
1,411,113
Other
    general and administrative – non-cash share-based compensation
7,512,836
—
9,537,608
—
Sales
    and marketing
249,100
38,551
465,705
85,793
Total
operating expenses
12,892,079
2,507,291
25,173,296
4,774,571
Loss
    from continuing operations
(
12,072,230
)
(
2,163,354
)
(
22,930,973
)
(
4,300,886
)
Other
    income/(expense):
Other
    Income
3,632
16,351
3,632
16,351
Interest
    income
527
16,354
642
32,710
Interest
    expense
(
100,128
)
(
23,110
)
(
341,715
)
(
1,958,601
)
Gain
    /( loss) from debt extinguishment
(
1,695
)
1,521
95,701
36,483
Total
    other income/(expense)
(
97,664
)
11,116
(
241,740
)
(
1,873,057
)
Provision
    for income taxes
—
—
—
—
Net
    loss from continuing operations, net of tax
(
12,169,894
)
(
2,152,238
)
(
23,172,713
)
(
6,173,943
)
Net (loss)
    income from discontinued operations, net of tax
(
22,077
)
68,132
218,410
68,132
Net
    loss
$
(
12,191,971
)
$
(
2,084,106
)
$
(
22,954,303
)
$
(
6,105,811
)
Income(loss)
    per share - continuing operations
Basic
(
0.40
)
(
0112
)
(
0.83
)
(
0.34
)
Dilutive
(
0.40
)
(
0.112
)
(
0.83
)
(
0.34
)
Weighted
    average number of common shares outstanding - continuing operations
Basic
30,515,251
19,465,898
27,512,776
17,702,667
Dilutive
30,515,251
19,465,898
27,512,776
17,702,667
Income(loss)
    per share - discontinued operations
Basic
0.00
0.00
0.01
0.00
Dilutive
0.00
0.00
0.01
0.00
Weighted
    average number of common shares outstanding - discontinued operations
Basic
30,515,251
19,465,898
27,512,776
17,702,667
Dilutive
30,515,251
21,410,019
30,809,267
19,001,271
The accompanying notes are an integral part
of these condensed consolidated financial statements.
3
Splash Beverage Group, Inc.
Consolidated Statement
of Changes in Stockholders' Equity (Deficit)
For the Three and Nine months ended September
30, 2021 and 2020
(Unaudited)
Three Months Ended September 30,
Nine Months Ended September 30,
2021
2020
2021
2020
Total stockholders' equity (deficit), beginning balances
12,999,888
(
1,779,516
)
(
9,350,723
)
(
9,756,083
)
Common stock and additional paid-in capital
Beginning balances
85,592,443
34,955,643
52,239,012
22,139,424
Issuance of common stock for convertible debt
—
—
—
145,579
Incremental beneficial conversion for preferred A
—
—
—
240,770
Issuance of warrants on convertible instruments
—
438,431
—
3,002,571
Issuance of warrants for services
3,010,012
—
5,383,204
—
Issuance of common stock for services
6,111,911
1,729,280
8,212,864
2,279,280
Issuance of common stock for cash
—
1,700,321
19,630,565
1,842,887
Reclassification of Mezzanine shares
—
—
9,248,720
—
Issuance of common stock for acquisition
—
—
—
9,173,164
Ending balances
94,714,365
38,823,675
94,714,365
38,823,675
Treasury stock
Beginning balances
—
—
—
(
50,000
)
Issuance of common stock for services
—
—
—
50,000
Ending balances
—
—
—
—
Accumulated deficit
Beginning balances
(
72,592,554
)
(
36,735,159
)
(
61,589,735
)
(
31,845,506
)
Incremental beneficial conversion for preferred A
—
—
—
(
240,770
)
Issuance of warrants on convertible instruments
—
—
—
(
828,903
)
Net loss
(
12,169,894
)
(
2,283,683
)
(
23,172,713
)
(
6,103,663
)
Ending balances
(
84,762,448
)
(
39,018,842
)
(
84,762,448
)
(
39,018,842
)
Net loss
(
12,169,894
)
(
2,283,683
)
(
23,172,713
)
(
6,103,663
)
Total stockholders' equity (deficit), ending balances
9,951,917
(
195,167
)
9,951,917
(
195,167
)
The accompanying notes are an integral part
of these condensed consolidated financial statements.
4
Splash Beverage Group, Inc.
Condensed Consolidated Statement Cash Flows
For the Nine Months Ended September 30, 2021 and 2020
(Unaudited)
Nine months ended
Nine months ended
September 30, 2021
September 30, 2020
Net loss
$
(
23,172,713
)
$
(
6,105,811
)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization
119,847
26,339
ROU assets, net
86,699
61,341
Gain from debt extinguishment
(
95,701
)
(
36,483
)
Interest on notes payable converted to common stock
—
—
Interest expense due to the issuance of warrants
—
—
Non-cash warrant expense
5,383,204
—
Share-based compensation
8,212,864
2,329,280
Other noncash changes
(
222,317
)
590,283
Changes in working capital items:
Accounts receivable, net
(
716,370
)
(
243,369
)
Inventory, net
(
732,529
)
(
269,172
)
Prepaid expenses and other current assets
(
168,622
)
(
206,994
)
Deposits
—
(
4,174
)
Accounts payable and accrued expenses
(
207,570
)
(
474,940
)
Royalty payable
—
(
39,000
)
Accrued interest payable
(
102,089
)
61,530
Net cash used in operating activities - continuing operations
(
11,615,297
)
(
4,311,170
)
Net cash used in operating activities - discontinued operations
(
218,410
)
28,816
Cash Flows from Investing Activities:
Capital Expenditures
—
(
9,693
)
Proceeds from the sale of fixed assets
—
—
Investment in Salt Tequila USA, LLC
—
(
150,000
)
Net cash used in investing activities - continuing operations
—
(
159,693
)
Net cash used in investing activities - discontinued operations
—
72,442
Cash Flows from Financing Activities:
Proceeds from issuance of common stock
19,630,565
3,574,002
Cash advance from shareholder
834,500
1,097,995
Funds in escrow
—
(
1,000,000
)
Repayment of cash advance
(
322,279
)
—
Proceeds from issuance of debt
928,000
1,470,099
Principal repayment of debt
(
1,384,944
)
—
ROU liability, net
(
87,965
)
(
60,502
)
Net cash provided by financing activities - continuing operations
19,597,877
5,081,594
Net cash provided by financing activities - discontinued operations
—
—
Net Change in Cash and Cash Equivalents
7,764,170
711,989
Cash and Cash Equivalents, beginning of year
380,000
42,639
Cash and Cash Equivalents, end of year
$
8,144,171
$
754,628
Supplemental Disclosure of Cash Flow Information:
Cash paid for Interest
$
173,363
$
—
Supplemental Disclosure of Non-Cash Investing and Financing Activities
Notes payable and accrued interest converted to common stock (
12,605,283
shares)
—
9,248,720
Liability issued for investment in SALT Tequila USA, LLC
—
100,000
The accompanying notes are an integral part
of these condensed consolidated financial statements.
5
Splash Beverage Group, Inc.
Notes to the Condensed Consolidated Financial
Statements
Note 1 –
Business Organization and Nature of Operations
Splash Beverage Group ("SBG"
or "Splash"), f/k/a Canfield Medical Supply, Inc. (the "CMS"), was incorporated in the State of Ohio on September 3, 1992,
and changed domicile to Colorado on April 18, 2012. CMS was in the business of home health services, primarily the selling of
durable medical equipment and medical supplies to the public, nursing homes, hospitals and other end users.
On December 31, 2019, CMS entered into an Agreement
and Plan of Merger (the "Merger Agreement") with SBG Acquisition Inc. ("Merger Sub"), a Nevada Corporation
wholly owned by CMS, and Splash Beverage Group, Inc. a Nevada corporation ("Splash") pursuant to which Merger Sub merged
with and into Splash (the "Merger") with Splash as the surviving company and a wholly-owned subsidiary of CMS. The
Merger was consummated on March 31, 2020.
As the owners and management of Splash have
voting and operating control of CMS following the Merger, the Merger transaction was accounted for as a reverse acquisition (that
is with Splash as the acquiring entity), followed by a recapitalization.
As part of the recapitalization, previously
issued shares of SBG preferred stock have been reflected as shares of common stock that were received in the Merger. These common
shares have been retrospectively presented as outstanding for all periods.
Splash specializes in the manufacturing, distribution,
and sales & marketing of various beverages across multiple channels. Splash operates in both the non-alcoholic and alcoholic
beverage segments. Additionally, Splash operates its own vertically integrated B-to-B and B-to-C E-commerce distribution platform
called Qplash, further expanding its distribution abilities and visibility.
In July 2020 the Company filed a Certificate
of Amendment of Articles of Incorporation of CMS with the Secretary of State of the State of Colorado, pursuant to which the Company
changed its name from CMS. to Splash Beverage Group, Inc. On July 31, 2020, we received approval from FINRA to change the Company's
name from CMS to Splash Beverage Group, Inc. Our new ticker symbol is SBEV.
On December 24, 2020, SBG consummated an Asset
Purchase Agreement (the "Copa APA") with Copa di Vino Corporation ("CdV"), to purchase certain assets and
assume certain liabilities that comprise the Copa di Vino business for a total purchase price of $
5,980,000
, payable in the combination
of $
2,000,000
in cash ("Cash Consideration"), $
2,000,000
convertible promissory note (the "Convertible Note")
to Seller and a variable number of shares of the Company's common stock based on a attainment of revenue hurdles. CdV is
one of the leading producers of premium wine by the glass in the United States with its primary offices and facilities in The Dalles,
Oregon.
On February 2021, Management initiated a plan
to divest its CMS business. As a result, the assets and operations of CMS have been retrospectively reflected as discontinued operations.
In coordination with uplisting to the NYSE on
June 11, 2021 the Company consummated a
1.0 for 3.0 reverse stock split
. All common stock shares stated herein have been adjusted
to reflect the split.
6
Splash Beverage Group, Inc.
Notes to the Condensed Consolidated Financial
Statements
Note 2 –
Summary of Significant Accounting Policies
Basis of Presentation and Consolidation
These condensed consolidated financial statements
include the accounts of Splash and its wholly owned subsidiaries, Holdings and Splash Mex, CMS (as discontinued
operations), and Copa. All intercompany balances have been eliminated in consolidation.
Our investment in Salt Tequila USA, LLC is
accounted for at cost, as the company does not have the ability to exercise significant influence.
Our accounting and reporting policies conform
to accounting principles generally accepted in the United States of America (GAAP).
The accompanying condensed consolidated financial
statements have been prepared by us without audit. In the opinion of management, all adjustments (which include only normal recurring
adjustments) necessary to present fairly the financial position, results of operations and cash flows for the three and nine months
ended September 30, 2021 and 2020 have been made.
Certain information and footnote disclosures
normally included in consolidated financial statements prepared in GAAP have been condensed or omitted. The results of operations
for the period ended September 30, 2021 are not necessarily indicative of the operating results for the full year.
Use of Estimates
The preparation of condensed consolidated financial
statements in conformity with GAAP requires our management to make estimates and assumptions that affect the reported amounts of
assets and liabilities and disclosures of contingent assets and liabilities at the date of the consolidated financial statements
and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash Equivalents and Concentration
of Cash Balance
We consider all highly liquid securities with
an original maturity of three months or less to be cash equivalents. We had
no
cash equivalents at September 30, 2021 or December
31, 2020.
Our cash in bank deposit accounts, at times,
may exceed federally insured limits of $
250,000
. At September 30, 2021 we had $
7,403,481
over the federally insured limits.
Note 2 – Summary of Significant
Accounting Policies, continued
Accounts Receivable and Allowance
for Doubtful Accounts
Accounts receivable are carried at their estimated
collectible amounts and are periodically evaluated for collectability based on past credit history with clients and other factors.
We establish provisions for losses on accounts receivable on the basis of loss experience, known and inherent risk in the account
balance, and current economic conditions. At September 30, 2021 and December 31, 2020, our accounts receivable amounts are reflected
net of allowances of $
26,578
and $
0
, respectively.
7
Splash Beverage Group, Inc.
Notes to the Condensed Consolidated Financial
Statements
Inventory
Inventory is stated at the lower of cost or
net realizable value, accounted for using the weighted average cost method. The inventory balances at September 30, 2021 and December
31, 2020 consisted of raw materials, work-in-process, and finished goods held for distribution. The cost elements of inventory
consist of purchase of products, transportation, and warehousing. We establish provisions for excess or inventory near expiration
are based on management's estimates of forecast turnover of inventories on hand and under contract. A significant change
in the timing or level of demand for certain products as compared to forecast amounts may result in recording additional provisions
for excess or expired inventory in the future. Provisions for excess inventory are included in cost of goods sold and have historically
been adequate to provide for losses on inventory. We manage inventory levels and purchase commitments in an effort to maximize
utilization of inventory on hand and under commitments. The amount of our reserve was $
351,285
and $
366,109
at September 30, 2021
and December 31, 2020, respectively.
Property and Equipment
We record property and equipment at cost when
purchased. Depreciation is recorded for property, equipment, and software using the straight-line method over the estimated economic
useful lives of assets, which range from
3
-
39
years. Company management reviews the recoverability of all long-lived assets, including
the related useful lives, whenever events or changes in circumstances indicate that the carrying amount of a long-lived asset might
not be recoverable.
Depreciation expense totaled $
44,465
and $
10,750
for
the three months ended September 30, 2021 and September 30, 2020, respectively. Depreciation expense totaled $
80,048
and $
13,045
for the
nine months ended September 30, 2021 and September 30, 2020, respectively. Property and equipment consisted of the following:
September 30, 2021
December 31, 2020
Property and equipment, at cost
2,076,711
843,097
Accumulated depreciation
(
1,515,206
)
(
161,745
)
Property and equipment, net
561,505
681,352
Excise taxes
The Company pays alcohol excise taxes
based on product sales to both the Oregon Liquor Control Commission and to the U.S. Department of the Treasury, Alcohol and
Tobacco Tax and Trade Bureau (TTB). The company also pays taxes to the State of Florida – Division of Alcoholic
Beverages and Tobacco. The Company is liable for the taxes upon the removal of product from the Company's warehouse on
a per gallon basis. The federal tax rate is affected by a small winery tax credit provision which decreases based upon the
number of gallons of wine production in a year rather than the quantity sold.
Paycheck Protection Program
The Company records Paycheck Protection Program
("PPP") loan proceeds in accordance with Accounting Standards Codification ("ASC") 470, Debt. Debt is extinguished
when either the debtor pays the creditor or the debtor is legally released from being the primary obligor, either judicially or
by the creditor. See note 11.
8
Splash Beverage Group, Inc.
Notes to the Condensed Consolidated Financial
Statements
Note 2 – Summary of Significant
Accounting Policies, continued
Fair Value of Financial Instruments
Financial Accounting Standards ("FASB")
guidance specifies a hierarchy of valuation techniques based on whether the inputs to those valuation techniques are observable
or unobservable. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect market
assumptions. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities
(Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurement). The three levels of the fair value
hierarchy are as follows:
Level 1 -
Unadjusted quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 1 primarily consists of financial instruments whose value is based on quoted market prices such as exchange-traded instruments and listed equities.
Level 2 -
Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly (e.g., quoted prices of similar assets or liabilities in active markets, or quoted prices for identical or similar assets or liabilities in markets that are not active).
Level 3 -
Unobservable inputs for the asset or liability. Financial instruments are considered Level 3 when their fair values are determined using pricing models, discounted cash flows or similar techniques and at least one significant model assumption or input is unobservable.
The liabilities and indebtedness presented
on the consolidated financial statements approximate fair values at September 30, 2021 and December 31, 2020, consistent with recent
negotiations of notes payable and due to the short duration of maturities.
Revenue Recognition
We recognize revenue under ASC 606, Revenue
from Contracts with Customers (Topic 606). This guidance sets forth a five-step model which depicts the recognition of revenue
in an amount that reflects what we expect to receive in exchange for the transfer of goods or services to customers.
We recognize revenue when our performance obligations
under the terms of a contract with the customer are satisfied. Product sales occur once control of our products is transferred
upon delivery to the customer. Revenue is measured as the amount of consideration that we expect to receive in exchange for transferring
goods and is presented net of provisions for customer returns and allowances. The amount of consideration we receive and revenue
we recognize varies with changes in customer incentives we offer to our customers and their customers. Sales taxes and other similar
taxes are excluded from revenue.
Distribution expenses to transport our products,
where applicable, and warehousing expense after manufacture are accounted for within operating expenses.
9
Splash Beverage Group, Inc.
Notes to the Condensed Consolidated Financial
Statements
Note 2 –
Summary of Significant Accounting Policies, continued
Cost of Goods Sold
Cost of goods sold include the costs of products,
packaging, transportation, warehousing, and costs associated with valuation allowances for expired, damaged or impaired inventory.
We measure stock-based awards at the grant-date
fair value for employees, directors and consultants and recognizes compensation expense on a straight-line basis over the vesting
period of the award. Determining the appropriate fair value of stock-based awards requires the input of subjective assumptions,
including the fair value of our common stock, and for stock options and warrants, the expected life of the option and warrant,
and expected stock price volatility and exercise price. We used the Black-Scholes option pricing model to value its stock-based
awards. The assumptions used in calculating the fair value of stock-based awards represent management's best estimates and
involve inherent uncertainties and the application of management's judgment. As a result, if factors change and management
uses different assumptions, stock-based compensation expense could be materially different for future awards. The expected life
of stock options/warrants were estimated using the "simplified method," which calculates the expected term as the midpoint
between the weighted average time to vesting and the contractual maturity, we have limited historical information to develop reasonable
expectations about future exercise patterns. The simplified method is based on the average of the vesting tranches and the contractual
life of each grant. For stock price volatility, we use comparable public companies as a basis for its expected volatility to calculate
the fair value of award. The risk-free interest rate is based on U.S. Treasury notes with a term approximating the expected life
of the award. The estimation of the number of awards that will ultimately vest requires judgment, and to the extent actual results
or updated estimates differ from the Company's current estimates, such amounts are recognized as an adjustment in the period
in which estimates are revised.
Stock-Based Compensation
We account for stock-based compensation in
accordance with ASC 718, "
Compensation - Stock Compensation"
. Under the fair value recognition provisions,
cost is measured at the grant date based on the fair value of the award and is recognized as expense ratably over the requisite
service period, which is generally the option vesting period. We use the Black-Scholes option pricing model to determine the fair
value of stock options. We early adopted ASU 2018-07, "Improvements to Nonemployee Share-Based Payment Accounting",
which aligns accounting treatment for such awards to non-employees with the existing guidance on employee share-based compensation
in ASC 718.
Income Taxes
We use the liability method of accounting for income
taxes as set forth in ASC 740, "
Income Taxes"
. Under the liability method, deferred taxes are determined based on the
temporary differences between the financial statement and tax basis of assets and liabilities using tax rates expected to be in effect
during the years in which the basis differences reverse. We record a valuation allowance when it is not more likely than not that the
deferred tax assets will be realized.
Company management assesses its income tax
positions and records tax benefits for all years subject to examination based upon its evaluation of the facts, circumstances and
information available at the reporting date. In accordance with ASC 740-10, for those tax positions where there is a greater than
50% likelihood that a tax benefit will be sustained, our policy is to record the largest amount of tax benefit that is more likely
than not to be realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information.
For those income tax positions where there
is less than 50% likelihood that a tax benefit will be sustained, no tax benefit will be recognized in the financial statements.
Company management has determined that there are
no
material uncertain tax positions at September 30, 2021 and December 31, 2020.
10
Splash Beverage Group, Inc.
Notes to the Condensed Consolidated Financial
Statements
Note 2 – Summary of Significant
Accounting Policies, continued
Net income (loss) per share
The net income (loss) per share is computed
by dividing the net income (loss) by the weighted average number of shares of common outstanding. Warrants, stock options, and
common stock issuable upon the conversion of the Company's convertible debt or preferred stock (if any), are not included
in the computation if the effect would be anti-dilutive.
Weighted average number of shares outstanding
excludes anti-dilutive common stock equivalents, including warrants to purchase
3
million shares of common stock for nominal consideration.
The weighted average number of common shares calculation excludes 11,163,834 warrants which have been granted by our Board but
have not been exercised.
Advertising
We conduct advertising for the promotion of
our products. In accordance with ASC 720-35, advertising costs are charged to operations when incurred. We recorded advertising
expense of $
249,831
and $
23,962
for the three-months ended September 30, 2021 and 2020, respectively. We recorded advertising
expense of $
465,608
and $
46,768
for the nine-months ended September 30, 2021 and 2020, respectively.
Goodwill
Goodwill represents the excess of acquisition
cost over the fair value of the net assets acquired and is not subject to amortization. The Company reviews goodwill annually in
the fourth quarter for impairment or when circumstances indicate carrying value may exceed the fair value. This evaluation is performed
at the reporting unit level. If a qualitative assessment indicates that it is more likely than not that the fair value is less
than carrying value, a quantitative analysis is completed using either the income or market approach, or a combination of both.
The income approach estimates fair value based on expected discounted future cash flows, while the market approach uses comparable
public companies and transactions to develop metrics to be applied to historical and expected future operating results. At December
31, 2020, our management determined that an impairment charge of approximately $
9.5
million, was necessary to reduce the goodwill
relating to our Medical Device Segment. The impairment charge was primarily related to the net cash flow projection of that business
unit.
11
Splash Beverage Group, Inc.
Notes to the Condensed Consolidated Financial
Statements
Long-lived assets
The Company evaluates long-lived assets for
impairment on an annual basis, when relocating or closing a facility, or when events or changes in circumstances may indicate the
carrying amount of the asset group, generally an individual warehouse, may not be fully recoverable. For asset groups held and
used, including warehouses to be relocated, the carrying value of the asset group is considered recoverable when the estimated
future undiscounted cash flows generated from the use and eventual disposition of the asset group exceed the respective carrying
value. In the event that the carrying value is not considered recoverable, an impairment loss is recognized for the asset group
to be held and used equal to the excess of the carrying value above the estimated fair value of the asset group. For asset groups
classified as held-for-sale (disposal group), the carrying value is compared to the disposal group's fair value less costs
to sell. The Company estimates fair value by obtaining market appraisals from third party brokers or using other valuation techniques.
Recent Accounting Pronouncements
Management does not believe that any other
recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements.
As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.
Note 3 –
Liquidity, Capital Resources
and Going Concern Considerations
At December 31, 2020, the Company had liabilities
in excess of assets in the amount of approximately $
9.4
million. During the nine-month period of 2021, the Company received approximately
$
19.6
million from the proceeds from the issuance common stock. These events served to mitigate the conditions that historically
raised substantial doubt about the Company's ability to continue as a going concern.
Based on this analysis the Company concluded
it has the ability to continue as a going concern for at least the next 12 months.
12
Splash Beverage Group, Inc.
Notes to the Condensed Consolidated Financial
Statements
Note 4 –
Notes Payable, Related
Party Notes Payable, Convertible Bridge Loans Payable, Revenue Financing Arrangements and Bridge Loan Payable
Notes payable are generally nonrecourse and
secured by all Company owned assets.
Interest Rate
September 30, 2021
December 31, 2020
Notes Payable
In February 2014, we entered into a 12-month term loan agreement with an individual in the amount of $
200,000
. The note included warrants for
66,146
shares of common stock at $
0.73
per share. The warrants expired on
February 28, 2017
and none were exercised at that date. The note was paid off in Q2 2021.
15
%
—
150,000
In March 2014, we entered into a short-term loan agreement with an entity in the amount of $
200,000
. The note included warrants for
272,584
shares of common stock at $
0.94
per share. The warrants expired on
February 28, 2017
and none were exercised at that date. The loan matured and remains in default.
8
%
200,000
200,000
In May 2020, we entered into a two year loan with the SBA under the Paycheck Protection Program established by the CARES Act in the amount of $
94,833
. The note requires monthly payments of principal and interest starting in December 2020 and maturing in May 2021. We received 100% forgiveness in Q2 2021. See note 11.
1
%
—
89,612
In
June 2020, we entered into a six-month loan with an individual in the amount of $
100,000
.
The loan matured in December 2020 with principal and interest due at maturity. The note remains in default.
12
%
—
100,000
In August 2020, we entered into a nine-month loan with a company in the amount of $
112,000
. The loan requires 9 amortized payments of principal and interest in the amount of $
12,246
with the final payment due May 2021.
4.8
%
—
62,719
In September 2021, we entered into a twelve-month loan with a company in the amount of $
208,000
. The loan requires 12 amortized payments with the final payment due August 2022.
4.8
%
208,000
—
Notes payable for license agreements due in 36 monthly payments of $
10,000
, interest imputed at 10%, matured in January 2021 and remains in default.
10.0
%
10,000
59,212
In December 2020, we entered into a 56 month loan with a company in the amount of $
1,578,237
. The loan requires payments of 3.75% of the previous months' revenue.
Various
1,441,505
1,578,237
13
In
    April 2021, we entered into a six-month convertible note with an individual in the amount of $
84,000
. The note matured in October 2021.
7
%
84,000
—
In
April 2021, we entered into a six-month convertible note with an individual in the amount of $
84,000
.
The note matured in October 2021.
7
%
84,000
—
In
May 2021, we entered into a six-month convertible note with an individual in the amount of $
50,000
.
The note matured in October 2021.
7
%
50,000
—
In
May 2021, we entered into a six-month convertible note with an individual in the amount of $
500,000
.
The note matured in October 2021.
7
%
500,000
—
In
May 2021, we entered into a six-month convertible note with an individual in the amount of $
10,000
.
The note matured in October 2021.
7
%
10,000
—
In
May 2021, we entered into a six-month convertible note with an individual in the amount of $
200,000
.
The note matured in October 2021.
7
%
200,000
—
Total
                                                                                                                                                                                         notes
                                                                                                                                                                                         payable
$
2,794,751
$
2,239,780
Less
                                                                                                                                                                                      current
                                                                                                                                                                                      portion
(
1,638,754
)
(
999,736
)
Long-term
                                                                                                                                                                                         notes
                                                                                                                                                                                         payable
$
1,148,751
$
1,240,044
Interest expense on notes payable was $
82,871
and $
13,337
for the three months ended September 30, 2021 and 2020, respectively.
Interest expense on notes payable was $
340,653
and $
73,236
for the nine months ended September 30, 2021 and 2020, respectively. Accrued interest was $
145,445
at September 30,
2021
14
Splash Beverage Group, Inc.
Notes to the Condensed Consolidated Financial
Statements
Note 4 – Notes Payable, Related
Party Notes Payable, Convertible Bridge Loans Payable, Revenue Financing Arrangements and Bridge Loan Payable, continued
Interest Rate
September 30, 2021
December 31, 2020
Related Parties Notes Payable
In December 2020, we entered into an 18 month loan with an individual in the amount of $
2,000,000
. The loan requires 18 monthly amortized payments of principal and interest in the amount of $
114,444
with the final payment due June 2022.
2.0
%
991,837
2,000,000
Less current portion
(
991,837
)
(
1,333,333
)
Long-term notes payable
$
—
$
666,667
Interest expense on related party notes payable
was $
5,995
and $
0
for the three months ended September 30, 2021 and 2020, respectively. Interest expense on related party notes
payable was $
21,833
and $
37,967
for the nine months ended September 30, 2021 and 2020, respectively. Accrued interest was $
0
as of
September 30, 2021.
15
Splash Beverage Group, Inc.
Notes to the Condensed Consolidated Financial
Statements
Note 4 – Notes Payable, Related
Party Notes Payable, Convertible Bridge Loans Payable, Revenue Financing Arrangements and Bridge Loan Payable, continued
Interest Rate
September 30, 2021
December 31, 2020
Convertible Bridge Loans Payable
In May 2015, we entered into a 3-month term loan agreement with an individual in the amount of $
100,000
. The annual interest rate for this bridge loan was 32% for the first 90 days, and
4
% thereafter, compounded monthly.
See left
$
100,000
$
100,000
16
Splash Beverage Group, Inc.
Notes to the Condensed Consolidated Financial
Statements
Note 4 – Notes Payable, Related
Party Notes Payable, Convertible Bridge Loans Payable, Revenue Financing Arrangements and Bridge Loan Payable, continued
Interest expense on the convertible bridge
loans payable was $
8,000
and $
8,000
for the three months ended September 30, 2021 and 2020, respectively. Interest expense on the
convertible bridge loans payable was $
24,000
and $
109,785
for the nine months ended September 30, 2021 and 2020, respectively.
Accrued interest was $
195,215
at September 30, 2021.
On April 24, 2017, a note holder filed a complaint
against the Company for a promissory note in default. The note holder is requesting summary judgment in the amount of $
287,215
.
In September 2021 a summary judgement was initiated against the Company in the amount of $
263,215
. As of October 2021, the Company has negotiated and paid $
217,500
to the plaintiff.
17
Splash Beverage Group, Inc.
Notes to the Condensed Consolidated Financial
Statements
Note 5 –
Licensing Agreement and
Royalty Payable
We have a licensing agreement with ABG TapouT,
LLC ("TapouT"), providing us with licensing rights to the brand "TapouT" on energy drinks, energy shots,
water, teas and sports drinks for beverages sold in the United States of America, its territories, possessions, U.S. military bases
and Mexico. Under the terms of the agreement, we are required to pay a 6% royalty on net sales, as defined. In 2021 and 2020, we
are required to make monthly payments of $
49,500
and $
45,000
, respectively.
There were
no
unpaid royalties at September
30, 2021. We paid the guaranteed minimum royalty payments of $
445,500
and $
405,000
for the nine-months ended September 30, 2021
and 2020, which is included in general and administrative expenses.
In connection with the Copa APA, we acquired
the license to certain patents from 1/4 Vin SARL ("1/4 Vin") On February 16, 2018, the Copa di Vino entered into three
separate license agreements with 1/4 Vin SARL, (1/4 Vin). 1/4 Vin has the right to license certain patents and patent applications
relating to inventions, systems, and methods used in the Company's manufacturing process. In exchange for notes payable,
1/4 Vin granted the Company a nonexclusive, royalty-bearing, non-assignable, nontransferable, terminable license which would continue
until the subject equipment is no longer in service or the patents expire. Amortization is approximately $
31,000
annually until
the license agreement is fully amortized. The asset is being amortized over a
10
-year useful life.
Note 6 –
Stockholders' Equity
(Deficiency)
Common Stock
At March 31, 2020, we issued
272,584
shares
of common stock in exchange for services provided to us. The shares were valued at $
2.19
per share. We recognized share-based compensation
expense of $
600,000
, which is classified within the other general and administrative line on the Statement of Operations. At March
31, 2021, we issued
168,333
shares of common stock in exchange for services provided to us. At September 30, 2021, we issued
2,136,819
shares of common stock in exchange for services provided to us. The shares were valued at a fair market value stock price based
on the agreement date. We recognized share-based compensation expense of $
6,111,911
, which is classified within the other general
and administrative line on the Condensed Consolidated Statement of Operations.
18
Splash Beverage Group, Inc.
Notes to the Condensed Consolidated Financial
Statements
Note 6 – Deficiency in Stockholders'
Equity, continued
Private Placement Memorandum (PPM)
In July 2020, the Board of Directors has determined
that it is in the best interests of the Corporation and its stockholders to obtain working capital by conducting a private placement
offering of
930,303
shares of the common stock and
650,000
warrants to purchase common stock of the Company, $
0.001
par value per
share at a purchase price of $
3.30
per share for aggregate gross proceeds of $
3,070,000
.
In January 2021, the Board of Directors approved
a private placement offering of
1,212,121
shares of the common stock of the Company, $
0.001
value per share at a purchase price
of $
3.30
per share for aggregate gross proceeds of $
4,000,000
("PPM"). As part of the PPM, each purchaser received
a warrant to purchase one share for every two shares purchased. In February 2021, we completed our PPM by issuing a total of
1,212,355
of shares and
606,179
warrants receiving gross proceeds of $
4,000,771
.
Stock Plans
2012 Plan
On May 2012, the Board adopted the 2012 Stock
Incentive Plan (the "2012 Plan"), which provided for the grant of Incentive Stock Options, Non-Qualified Stock Options,
Restricted Stock Awards, Restricted Stock Units and Stock Appreciation Rights to eligible recipients. The total number of shares
that may be issued under the 2012 plan was
1,362,920
.
The Board previously granted options to purchase
885,897
shares of common stock, which were exercised prior to 2019. In December, 2019, the Board granted options to purchase
374,804
shares to certain employees and consultants at an exercise price of $
2.20
.
Concurrently with the consummation of the Merger,
the outstanding options to purchase
374,803
shares were cancelled and replaced with warrants to purchase
374,804
shares at an exercise
price of $
2.20
, and the 2012 Plan was retired.
2020 Plan
On August 2020, the Board adopted the 2020
Stock Incentive Plan (the "2020 Plan"), which provides for the grant of Options, Restricted Stock Awards, Stock Appreciation
Rights, Performance Units and Performance Bonuses to consultants and eligible recipients. The total number of shares that may be
issued under the 2020 plan was
2,313,133
.
At September 30, 2021, all awards have been
granted under the 2020 Plan.
19
Splash Beverage Group, Inc.
Notes to the Condensed Consolidated Financial
Statements
Warrants/Options
The total amount of outstanding warrants/options
are summarized below:
[A]
454,064
[B]
124,162
[C]
908,129
[D]
650,000
[E]
606,179
[F]
374,803
[G]
1,884,833
[H]
833,333
[I]
333,333
[J]
3,900,000
[K]
1,065,000
[L]
29,998
Total
11,163,834
[A] Warrant Issuance-Series A Convertible
Preferred Stock
As an incentive to convert their Series A preferred
stock, in March 2020, we issued
333,333
new warrants to the holders of our Series A preferred stock to purchase shares of SBG common
stock. Concurrently with the consummation of the Merger, these warrants were exchanged for warrants to purchase
454,064
of Splash
Beverage Group, Inc. shares all of which were outstanding as of September 30, 2021. These warrants have a
3
-year term and expire
March 2023.
[B] Warrant Issuance-Series B Convertible
Preferred Stock
As part of the sale and issuance of
1,777,892
shares of our Series B Convertible Preferred Stock, we issued
888,946
warrants to purchase shares our common stock. The warrants
have a
5
-year term and at September 30, 2021, there are
124,162
warrants outstanding.
[C] Warrant Issuance-GMA Bridge Holdings,
LLC Consulting Services
We issued
454,307
warrants to purchase shares
of our common stock as part of our consulting agreement with GMA Bridge Holdings, LLC ("GMA), at December 31, 2019. These
warrants subsequently were exchanged for
908,615
warrants in March 2020 as an incentive for GMA to convert indebtedness and accrued
interest into shares of our common stock. At September 30, 2021 all
908,615
warrants remain outstanding.
[D] We issued
650,000
warrants to purchase
common stock of the Company in connection with the July 2020 private placement offering of
930,303
shares of common stock
[E] We issued
606,179
warrants to purchase
common stock of the Company in connection with the January 2021 private placement offering of
1,212,121
shares of common stock.
[F] We issued
374,803
warrants to purchase
common stock, as a replacement of cancelled outstanding options concurrent with the March 2020 Merger
20
Splash Beverage Group, Inc.
Notes to the Condensed Consolidated Financial
Statements
[G] In December 2020 we granted
1,884,833
warrants
to purchase common stock of the Company to employees, consultants, and directors. These warrants vest over three years
[H] In December 2020 we granted
833,333
warrants
to purchase common stock of the Company to our board of directors. These warrants vest over two - three years
[I] In May 2021 we granted
333,333
warrants
to purchase common stock of the Company to a director. These warrants vest, equally, over three years
[J] We issued
3,750,000
warrants to purchase
common stock of the Company in connection with the June 2021 underwritten public offering of
3,750,000
shares of common stock,
in addition to
150,000
warrants to purchase common stock of the Company to the representative underwriter.
[K] In September 2021 we granted
1,065,000
options to purchase common stock of the Company to employees, consultants, and directors. These options vest over three years.
[L] In September 2021 we granted
29,998
warrants
to purchase common stock of the Company to consultants. These warrants vest over three years.
Shareholder Advances and Liability to
Issue Stock and Warrants
We have multiple agreements with consultants in the
amount of $
834,500
to be paid by the issuance of the common stock of the company.
Note 7 –
Related Parties
During the normal course of business, we incurred
expenses related to services provided by our CEO or Company expenses paid by our CEO, resulting in related party payables.
There are related party notes payable of $
1.0
million outstanding as of September 30, 2021.
Note 8 –
Investment in Salt Tequila
USA, LLC
The Company has a marketing and distribution
agreement with SALT in Mexico for the manufacturing of our Tequila product line.
The Company has a
22.5
%
percentage interest in SALT Tequila USA, LLC ("SALT"), and has the right to increase its ownership to
37.5
%. This investment is accounted for at cost.
21
Splash Beverage Group, Inc.
Notes to the Condensed Consolidated Financial
Statements
Note 9 –
Operating Lease Obligations
Effective July 2018, we entered into a lease
agreement for the right to use and occupy office space. The lease term commenced
July 1, 2018
and is scheduled to expire after
36
months, on
June 30, 2021
. We renewed the lease under the same terms.
Effective November 2019, we entered into a
lease with Interport Logistics, LLC. The lease term commenced on
November 11, 2019
and is scheduled to expire on
November 11, 2022
.
Effective May 2019, we entered into a lease
in Mexico. The lease commenced
May 1, 2019
and is scheduled to expire after
24
months, on
April 1, 2021
. We have negotiated a one
year lease term for our Mexican warehouse.
Effective January 2021, we entered into a lease
agreement for the right to use and occupy office space in Sarasota Florida. The lease term commenced
January 18, 2021
and is scheduled
to expire after
18
months, on
July 31, 2022
.
Effective January 2021, we entered into a lease
agreement for the right to use and occupy office and manufacturing space located in Miami Florida. The lease term commenced
January
1, 2021
and is scheduled to expire after
60
months, on
December 31, 2025
.
The following table presents the discounted
present value of minimum lease payments for our office and warehouses to the amounts reported as operating lease liabilities
on the consolidated balance sheet at September 30, 2021:
Undiscounted Future Minimum Lease Payments
Operating Lease
2021 (three months remaining)
$
89,355
2022
342,273
2023
276,318
2024
265,493
2025
238,506
Total
1,211,945
Amount representing imputed interest
(
99,470
)
Total operating lease liabilities
1,112,476
Current portion of operating lease
    liabilities
313,982
Operating lease liabilities,
    non-current
$
798,494
The table below presents information for lease
costs related to our operating leases at September 30, 2021:
Operating lease cost:
Amortization of leased assets
$
222,226
Interest of lease liabilities
45,140
Total operating lease cost
$
267,366
The table below presents lease- related terms
and discount rates at September 30, 2021:
Remaining term on leases
11
to months
51
Incremented borrowing rate
5.0
%
22
Splash Beverage Group, Inc.
Notes to the Condensed Consolidated Financial
Statements
Note 10 –
Line of Credit
At December 31, 2020 SBG owed $
68,000
to a
financial institution under a revolving line of credit. The line of credit is secured by the assets of SBG is due on demand, and
bears interest at variable rates approximately
6.1
% at December 31, 2020. As part of the acquisition of Copa di Vino the LOC was
paid off.
Note 11 –
PPP Loan
On January 30, 2020, the World Health Organization
("WHO") announced a global health emergency because of a new strain of coronavirus originating in Wuhan, China (the
"COVID-19 outbreak") and the risks to the international community as the virus spreads globally beyond the point of
origin. On March 20, 2020, the WHO classified the COVID-19 outbreak as a pandemic, based on the rapid increase in exposure globally.
In response to the COVID-19 outbreak in the
United States, the CARES Act (the "Act") was passed by Congress and signed into law on March 27, 2020. In connection
with the CARES Act, the Company and its subsidiary applied for and received loans with an original aggregate principal balance
of approximately $
158,000
. These loans and interest will be forgiven as long as the funds are used for qualifying expenditures
as outlined in the Act. The loans bear interest at
1
%, with an
18
-month term and has a 6-month initial payment deferral. See Note
4.
In April 2021, we received notification of
forgiveness for the entire outstanding balance.
23
Splash Beverage Group, Inc.
Notes to the Condensed Consolidated Financial
Statements
Note 12 –
Segment Reporting
The Company evaluates segment reporting in
accordance with the FASB Accounting Standards Codification Topic 280, Segment Reporting, each reporting period, including evaluating
the reporting package reviewed by the Chief Executive Officer and Chief Financial Officer.
Note: The Copa di Vino business is included
in our Splash Beverage Group segment.
Three-Months Ending
Nine-Months Ending
Revenue
Q3 2021
Q3 2020
Q3 2021
Q3 2020
Splash Beverage Group
960,382
91,778
3,351,989
213,174
E-Commerce
1,867,012
601,196
4,902,088
1,004,536
Total Revenues continuing operations
2,827,393
692,974
8,254,078
1,217,710
Total Revenues discontinued  operations
207,043
316,641
855,262
516,217
Total assets
Sept 2021
Dec 2020
Splash Beverage Group
18,091,715
8,403,670
E-Commerce
969,461
505,646
Medical Devices  - discontinued operations
410,279
316,572
Total Assets
19,471,456
9,225,888
24
Splash Beverage Group, Inc.
Notes to the Condensed Consolidated Financial
Statements
Note 13 –
Commitment and Contingencies
We are a party to asserted claims and are subject
to regulatory actions in the ordinary course of business. The results of such proceedings cannot be predicted with certainty, but
we do not anticipate that the outcome, if any, arising out of any such matter will have a material adverse effect on its business,
financial condition or results of operations.
Capital Raise
In connection with the CMS merger we were committed
to our previous preferred stock and debt holders to raise $
9
million in a secondary IPO or debt, as defined in the agreements.
In February 2021, we successfully raised the
$
9
million required.
Stock Price Guarantee
We have a commitment to issue additional shares
associated with specific stock price guarantee granted to an investor. The stock price guarantee expired March 2021.
25
Splash Beverage Group, Inc.
Notes to the Condensed Consolidated Financial
Statements
Note 14 –
Registration Statement
Underwriting Agreement
On June 10, 2021, the Company entered into
an underwriting agreement ( "Underwriting Agreement") relating to an underwritten public offering (the "Offering")
of common stock, no par value per share (the "Common Stock") and warrants to purchase one share of Common Stock (the
"Warrants"). Pursuant to the Offering, the Company sold
3,750,000
shares of Common Stock and
4,312,500
Warrants, which
include
562,500
Warrants sold upon the partial exercise of the Underwriters' over-allotment, for total gross proceeds of
approximately $
15
million. After deducting the underwriting commissions, discounts, and offering expenses payable by the Company,
the Company received net proceeds of approximately $
13.2
million.
Representative's Warrants
On June 15, 2021, pursuant to the Underwriting
Agreement, the Company issued the Representative's Warrants to purchase up to an aggregate of
150,000
shares of Common Stock.
The Representative's Warrants may be exercised beginning on December 10, 2021 until June 10, 2026. The initial exercise price
of each Representative Warrant is $
4.60
per share, which represents 115% of the Offering Price.
Note 15 –
Subsequent Events
On October 11, 2021, the Company called to
order a special meeting with shareholders on record as of August 16, 2021. The Company sought approval to re-incorporate from Colorado
to Nevada. The recommendation was approved.
In October 2021, the Company settled their
lawsuit with an investor. See Note 4.
In October 2021, the matured notes listed in Note 4 have been extended.
26
ITEM 2. MANAGEMENT'S
DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS
Cautionary Statement Regarding Forward-Looking
Statements
The information
in this discussion may contain forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended,
and Section 21E of the Securities Exchange Act of 1934, as amended. These forward-looking statements involve risks and uncertainties,
including statements regarding our capital needs, business strategy and expectations. Any statements that are not of historical
fact may be deemed to be forward-looking statements. These forward-looking statements involve substantial risks and uncertainties.
In some cases you can identify forward-looking statements by terminology such as "may," "will," "should,"
"expect," "plan," "intend," "anticipate," "believe," "estimate,"
"predict," "potential," or "continue", the negative of the terms or other comparable terminology.
Actual events or results may differ materially from the anticipated results or other expectations expressed in the forward-looking
statements. In evaluating these statements, you should consider various factors, including the risks included from time to time
in other reports or registration statements filed with the United States Securities and Exchange Commission. These factors may
cause our actual results to differ materially from any forward-looking statements. We disclaim any obligation to publicly update
these statements or disclose any difference between actual results and those reflected in these statements.
Unless the context
otherwise requires, references in this Form 10-Q to "we," "us," "our," or the "Company"
refer to Splash Beverage Group and its subsidiaries.
The following discussion and analysis should
be read in conjunction with the Condensed Consolidated Financial Statements (unaudited) and Related Notes herewith.
Business Overview
Splash Beverage Group ("SBG" or "Splash"),
f/k/a Canfield Medical Supply, Inc. (the "CMS"), was incorporated in the State of Ohio on September 3, 1992, and changed
domicile to Colorado on April 18, 2012.
On December 31, 2019, CMS entered into an Agreement
and Plan of Merger (the "Merger Agreement") with SBG Acquisition Inc. ("Merger Sub"), a Nevada Corporation
wholly-owned by CMS, and Splash Beverage Group, Inc. a Nevada corporation ("Splash") pursuant to which Merger Sub merged
with and into Splash (the "Merger") with Splash as the surviving company and a wholly-owned subsidiary of CMS. The
Merger was consummated on March 31, 2020.
Prior to the Merger, CMS was in the business
of home health services, primarily the selling of durable medical equipment and medical supplies to the public, nursing homes,
hospitals and other end users and the Company continues to operate the home health supply business as a separate division.
As the owners and management of Splash have
voting and operating control of CMS following the Merger, the Merger transaction was accounted for as a reverse acquisition (that
is with Splash as the acquiring entity), followed by a recapitalization.
27
Splash specializes in the manufacturing, distribution,
and sales & marketing of various beverages across multiple channels. Splash operates in both the non-alcoholic and alcoholic
beverage segments. Additionally, Splash operates its own vertically integrated B-to-B and B-to-C E-commerce distribution platform
called Qplash, further expanding its distribution abilities and visibility.
In July, 2020, the Company changes its name
from Canfield Medical Supply, Inc. to Splash Beverage Group, Inc. Our new ticker symbol is SBEV.
On December 24, 2020,
SBG consummated an Asset Purchase Agreement(the "APA") with Copa di Vino Corporation ("CdV"), to purchase
certain assets and assume certain liabilities that comprise the Copa di Vino business for a total purchase price of $5,980,000,
payable in the combination of $2,000,000 in cash ("Cash Consideration"), $2,000,000 convertible promissory note (the
"Convertible Note") to Seller and a variable number of shares of the Company's common stock based on a attainment
of revenue hurdles. CdV is one of the leading producers of premium wine by the glass in the United States with its primary offices
and facilities in The Dalles, Oregon.
Results of Operations
for the Three Months Ended September 30, 2021 compared to Three Months Ended September 30, 2020.
Revenue
Revenues for the three months ended September
30, 2021 were $2,827,393 compared to revenues of $692,974 for the three months ended September 30, 2020. A significant portion
of the $2,134,419 increase in sales is due to an increase within our vertically integrated B2B and B2C e-commerce distribution
platform called Qplash. This platform sells goods on both Amazon and Shopify. In addition, we had increased sales from Copa di
Vino Wine Group, Inc., our single-serve wine and Pulpoloco Sangria businesses. Cost of goods sold for the three months ended September
30, 2021 were $2,007,544 compared to cost of goods sold for the three months ended September 30, 2020 of $349,037. The $1,658,507
increase in cost of goods sold for the three-month period ended September 30, 2021 is primarily due to our increased sales, and
as our sales increased, our cost of sales for those sales correspondingly increased.
Operating Expenses
Operating expenses for the three months ended September
30, 2021 were $12,892,079 compared to $2,733,435 for the three months ended September 30, 2020. The $10,158,644 increase in our operating
expenses was primarily a result of recording the warrants issued pursuant to certain private placements conducted by the Company, and
options and stock approved by the Board ($3,010,013), increased headcount from the Copa acquisition and the addition of new sales reps,
professional fees ($6,391,514) and shipping costs ($521,315). The net loss for the three months ended September 30, 2021 was $12,169,894
as compared to a net loss of $2,351,814 for the three months ended September 30, 2020. The increase in net loss is due to our increase
in operating expenses offset by our increase in revenues.
28
Interest Expense
Interest expenses for the three months ended September
30, 2021 were $100,128 compared to $23,110 for the three months ended September 30, 2020. The $77,018 increase in our interest expenses
was primarily a result of additional debt taken on in Q2 2021.
Results of Operations
for the Nine Months Ended September 30, 2021 compared to Nine Months Ended September 30, 2020.
Revenue
Revenues for the nine months ended September
30, 2021 were $8,254,078 compared to revenues of $1,217,709 for the nine months ended September 30, 2020. The $7,036,369increase
in sales is due to an increase within our vertically integrated B2B and B2C e-commerce distribution platform called Qplash ($4,902,088).
This platform sells goods on both Amazon and Shopify. In addition, we had increased sales from Copa di Vino Wine Group, Inc., our
single-serve wine and Pulpoloco Sangria businesses ($3.085,299). Cost of goods sold for the nine months ended September 30, 2021
were $6,011,755 compared to cost of goods sold for the nine months ended September 30, 2020 of $744,024. The $5,267,731 increase
in cost of goods sold for the nine-month period ended September 30, 2021 is primarily due to our increased sales, and as our sales
increased, our cost of sales for those sales correspondingly increased.
Operating Expenses
Operating expenses for the nine months ended September
30, 2021 were $25,171,500 compared to $4,774,571 for the nine months ended September 30, 2020. The $20,396,929 increase in our operating
expenses was primarily a result of recording the warrants issued pursuant to certain private placements conducted by the Company, and
options and stock approved by the Board ($7,407,976), increased headcount from the Copa acquisition and the addition of new sales reps,
professional fees ($8,996,732) and shipping costs ($1,404,110). The net loss for the nine months ended September 30, 2021 was $23,170,917
as compared to a net loss of $6,173,943 for the nine months ended September 30, 2020. The decrease in net loss is due to our increase
in operating expenses offset by our increase in revenues.
Interest Expense
Interest expenses for the nine months ended September
30, 2021 were $341,715 compared to $1,958,601 for the nine months ended September 30, 2020. The $1,616,886 decrease in our interest expenses
was primarily a result of recording a finance charge of $1,821,426 associated with warrants issued to one of our note holders in Q1 2020
offset by interest expense recorded in the period.
LIQUIDITY AND CAPITAL RESOURCES
Liquidity is the ability of a company to generate
funds to support its current and future operations, satisfy its obligations, and otherwise operate on an ongoing basis. Significant factors
in the management of liquidity are funds generated by operations, levels of accounts receivable and accounts payable and capital expenditures.
As of September 30, 2021, we had total cash and cash
equivalents of $8,144,171, as compared with $380,000 at December 31, 2020. The increase is primarily due to cash received from private
placements conducted by us and our S1/A registration statement where we raised $15,000,000.
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Net cash used for operating activities during
the nine months ended September 30, 2021 was $11,615,297 as compared to the net cash used by operating activities for the nine
months ended September 30, 2020 of $4,311,170. The primary reasons for the change in net cash used is due to losses sustained and
increases in inventory, offset by non-cash expenses relating to warrant expense ($5,665,464) and share-based compensation ($8,212,864).
Net cash used for investing activities during the
nine months ended September 30, 2021 was $0 as compared to the net cash used by operating activities for the nine months ended September
30, 2020 of $154,341. The net cash used in the first quarter of 2020 was primarily due to the $150,000 payment made to SALT Tequila USA.
Net cash provided by financing activities during
the nine months ended September 30, 2021 was $19,597,565 compared to $5,081,594 provided from financing activities for the nine
months ended September 30, 2020. During the nine months ended September 30, 2021, we received $21,393,065 from investors, which
was offset by repayments to shareholders and debt holders of $1,795,188.
CONTRACTUAL OBLIGATIONS
Minimum Royalty Payments:
We have a licensing agreement with ABG TapouT,
LLC ("TapouT"). Under the licensing agreement, we have minimum royalty payments to TapouT for the next two years.
●
2021             $594,000
●
2022             $653,400
Inventory Purchase Commitments
:
None.
Off-Balance Sheet Arrangements
We do not have any off-balance sheet arrangements
(as that term is defined in Item 303 of Regulation S-K) that are reasonably likely to have a current or future material effect
on our financial condition, revenue or expenses, results of operations, liquidity, capital expenditures or capital resources.
ITEM 3. QUANTITATIVE
AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
Not required for Smaller
Reporting Companies.
30
ITEM 4. CONTROLS AND PROCEDURES
(a)
Evaluation of Disclosure Controls and Procedures
We maintain disclosure controls and procedures
that are designed to ensure that information required to be disclosed in our Securities and Exchange Commission Act of 1934 reports
is recorded, processed, summarized, and reported within the time periods specified in the Securities and Exchange Commission's
rules and forms and that such information is accumulated and communicated to our management, including our chief executive officer
and chief financial officer, as appropriate, to allow for timely decisions regarding required disclosure. In designing and evaluating
the disclosure controls and procedures, we recognize that any controls and procedures, no matter how well designed and operated,
can provide only reasonable assurance of achieving the desired control objectives, and management is required to apply its judgment
in evaluating the cost-benefit relationship of possible controls and procedures.
As further discussed below, we carried out
an evaluation, under the supervision and with the participation of our management, including our chief executive officer and chief
financial officer, of the effectiveness of the design and operation of our disclosure controls and procedures, as defined in Rules
13a-15(e) and 15d-15(e) of the Exchange Act. Based on that evaluation, our chief executive officer and chief financial officer
concluded that, because of certain material weaknesses in our internal control over financial reporting our disclosure controls
and procedures as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act were not effective as of September 30, 2021. The material
weaknesses relate to the absence of in-house accounting personnel with the ability to properly account for complex transactions
and a lack of separation of duties between accounting and other functions.
We hired a consulting firm to advise us on
technical issues related to U.S. generally accepted accounting principles as related to the maintenance of our accounting books
and records and the preparation of our consolidated financial statements. Although we are aware of the risks associated with not
having dedicated accounting personnel, we are also at an early stage in the development of our business. We anticipate expanding
our accounting functions with dedicated staff and improving our internal accounting procedures and separation of duties when we
can absorb the costs of such expansion and improvement with additional capital resources. In the meantime, management will continue
to observe and assess our internal accounting function and make necessary improvements whenever they may be required. If our remedial
measures are insufficient to address the material weakness, or if additional material weaknesses or significant deficiencies in
our internal control over financial reporting are discovered or occur in the future, our consolidated financial statements may
contain material misstatements, and we could be required to restate our financial results. In addition, if we are unable to successfully
remediate this material weakness and if we are unable to produce accurate and timely financial statements, our stock price may
be adversely affected and we may be unable to maintain compliance with applicable stock exchange listing requirements.
(b)
Changes in Internal Controls over Financial Reporting
There has been no change in our internal control
over financial reporting identified in connection with the evaluation required by paragraph (d) of Rules 13a-15 or 15d-15 under
the Securities Exchange Act of 1934 that occurred during our most recent fiscal quarter that has materially affected, or is reasonably
likely to materially affect, our internal control over financial reporting.
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PART II – OTHER INFORMATION
ITEM 1. LEGAL PROCEEDINGS.
None.
ITEM 1A. RISK FACTORS
Not required for smaller reporting companies.
32
ITEM 2. UNREGISTERED SALES OF EQUITY
SECURITIES AND USE OF PROCEEDS
None.
ITEM 3. DEFAULTS UPON SENIOR SECURITIES
None.
ITEM 4. MINE SAFETY DISCLOSURES
No disclosure required.
ITEM 5. OTHER INFORMATION
None.
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ITEM 6. EXHIBITS
(a) Exhibits required by
Item 601 of Regulation S-K.
Exhibits
Description
31.1
Certification of CEO and Principal Executive Officer pursuant to Rule 13a-14(a) or Rule 15d-14(a) - Filed herewith electronically
31.2
Certification of CFO and Principal Financial and Accounting Officer pursuant to Rule 13a-14(a) or Rule 15d-14(a) - Filed herewith electronically
32.1
Certification of CEO and Principal Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 - Filed herewith electronically
32.2
Certification of CFO and Principal Financial and Accounting Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 - Filed herewith electronically
101
XBRL Exhibits
34
SIGNATURES
Pursuant to the requirements
of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned
thereunto duly authorized.
SPLASH BEVERAGE GROUP, INC.
Date: November 15, 2021
By:
/s/ Robert Nistico
Robert Nistico, Chairman and CEO
Date: November 15, 2021
By:
/s/ Dean Huge
Dean Huge, CFO
35