Little West Holdings Files S-1/A Amendment

TL;DR

LWH filing S-1/A again, looks like they're still trying to get securities registered.

AI Summary

Little West Holdings Inc. filed Amendment No. 5 to its Form S-1 registration statement on April 7, 2026. This filing relates to the registration of securities under the Securities Act of 1933. The company is incorporated in Nevada and its principal executive offices are located in Los Angeles, California.

Why It Matters

This S-1/A filing indicates Little West Holdings Inc. is moving forward with registering securities, a necessary step before potentially offering them to the public.

Risk Assessment

Risk Level: medium — S-1/A filings are part of the process for companies going public or issuing new securities, which inherently carries risks related to market reception and regulatory approval.

Key Numbers

• 333-292507 — Registration Number (Identifies this specific registration statement with the SEC.)

Key Players & Entities

• Little West Holdings Inc. (company) — Registrant
• April 7, 2026 (date) — Filing date of Amendment No. 5
• 333-292507 (registration_number) — Registration number for the Form S-1
• Nevada (jurisdiction) — State of incorporation
• 426 E 58th Street, Los Angeles, California 90011 (address) — Registrant's principal executive offices
• Vcorp Agent Services, Inc. (company) — Agent for service
• Ross D. Carmel, Esq. (person) — Attorney for registrant
• Sichenzia Ross Ference Carmel LLP (company) — Legal counsel
• Mark E. Crone, Esq. (person) — Attorney for registrant
• Liang Shih, Esq. (person) — Attorney for registrant

FAQ

Key Financial Figures

• $0.001 — f shares of the common stock, par value $0.001 per share (“Common Stock”),
• $4.00 — Common Stock is expected to be between $4.00 and $6.00 per share. The actual initial
• $6.00 — ock is expected to be between $4.00 and $6.00 per share. The actual initial public of
• $150,000 — ket expenses in an amount not to exceed $150,000. If the underwriters exercise the over-
• $5.00 — ing an initial public offering price of $5.00 per share (which is the midpoint of the
• $1,617,188 — s and commissions payable by us will be $1,617,188, and the total gross proceeds to us, be
• $21,562,500 — unts, commissions and expenses, will be $21,562,500. Delivery of the Common Stock is expec
• $281.15 billion — beverage market size is projected grow $281.15 billion between 2022 and 2027, with a CAGR of 6

Filing Documents

• ea0285356-s1a5_littlewest.htm (S-1/A) — 1345KB
• ea028535601ex23-1.htm (EX-23.1) — 4KB
• ea028535601_img1.jpg (GRAPHIC) — 33KB
• ea028535601_img2.jpg (GRAPHIC) — 42KB
• ea028535601_img3.jpg (GRAPHIC) — 51KB
• ea028535601_img4.jpg (GRAPHIC) — 31KB
• ea028535601_img5.jpg (GRAPHIC) — 26KB
• ea028535601_img6.jpg (GRAPHIC) — 43KB
• ea028535601_ex23-1img1.jpg (GRAPHIC) — 72KB
• ea028535601_ex23-1img3.jpg (GRAPHIC) — 46KB
• ea028535601_ex23-1img2.jpg (GRAPHIC) — 150KB
• 0001213900-26-040995.txt ( ) — 2032KB

RISK FACTORS

RISK FACTORS 18 CAUTIONARY NOTE REGARDING

FORWARD-LOOKING STATEMENTS

FORWARD-LOOKING STATEMENTS 50

USE OF PROCEEDS

USE OF PROCEEDS 51 DIVIDEND POLICY 51 CAPITALIZATION 52 MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS 55 OUR BUSINESS 69 MANAGEMENT 83

EXECUTIVE COMPENSATION

EXECUTIVE COMPENSATION 92 PRINCIPAL STOCKHOLDERS 97

DESCRIPTION OF CAPITAL STOCK

DESCRIPTION OF CAPITAL STOCK 98 SHARES ELIGIBLE FOR FUTURE SALE 101 CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS 103 CERTAIN MATERIAL UNITED STATES FEDERAL INCOME TAX CONSIDERATIONS FOR NON-U.S. HOLDERS 104 EXPENSES RELATED TO THIS OFFERING 108

UNDERWRITING

UNDERWRITING 108 LEGAL MATTERS 113 EXPERTS 113 WHERE YOU CAN FIND MORE INFORMATION 113 INDEX TO CONSOLIDATED FINANCIAL STATEMENTS F-1 The registration statement on Form S-1 of which this prospectus forms a part and that we have filed with the SEC, includes exhibits that provide more detail of the matters discussed in this prospectus. You should read this prospectus and the related exhibits filed with the SEC, together with the additional information described under the heading “Where You Can Find More Information.” Please read this prospectus carefully. It describes our business, financial condition, results of operations and prospects, among other things. We are responsible for the information contained in this prospectus. Neither we nor the underwriters have authorized anyone to provide you with information different from, or in addition to, the information contained in this prospectus. We and the underwriters take no responsibility for, and can provide no assurance as to the reliability of, any other information that others may give you. The information contained in this prospectus is current only as of the date of this prospectus, regardless of the time of delivery of this prospectus or of any sale of the shares of Common Stock. You should rely only on the information contained in this prospectus. Neither we nor the underwriters have authorized anyone to provide you with additional information or information different from that contained in this prospectus. This prospectus, and any prospectus supplement or amendments thereto do not constitute an offer to sell, or a solicitation to buy, our shares of Common Stock to or from any person or entity to whom or from whom it is unlawful to make such offer or solicitation of an offer in such jurisdiction. You are required to inform yourself about, and to observe any restrictions relating to, this offering and the distribution of this prospectus. i The information in this prospectus may o