In December, Diamond‘s chapter 11 process was changed to chapter 7 ending one part of the process and beginning a new one that will end the drama that began January 2025. The case was converted to chapter 7 on December 31, 2025 at 11:59 pm.

As part of that, Diamond is required to file a final report which includes:

• A Summary of Bank Accounts and Cash Balances as of Conversion Date
• B Schedule of Other Receivables as of Conversion Date
• C Consigned Inventory Balance as of Conversion Date
• D Summary of Unpaid Chapter 11 Debts as of Conversion Date

First up is the summary of Bank Accounts and Cash Balances as of December 31.

1. Alliance Game Distributors Alliance Depository $6,527.87
2. Diamond Comic Distributors, Inc. Operati Diamond Operating $114,203.77
3. Diamond Comic Distributors, Inc. Diamond Controlled Disbursement $1,373.70
4. Diamond Comic Distributors, Inc. Diamond Depository $153,367.86
5. Diamond Comic CAD BMO CAD$ $33,192.22
6. Diamond Comic USD BMO USD$ $2,040.78
7. Diamond Comic Distributors Inc DCD JPM Canadian – CAD$ $(16.52)
8. Diamond Comic Distributors Inc DCD JPM Canadian – USD$ $(0.62)

Balances in items #1, #4, #5, and #6 represent funds collected from customers for the account of Universal Distribution and Sparkle Pop.

$108,568.92 of such amount represents amounts funded under the Sparkle Pop TSA.

Receivables as of December 31 are as follows:

Description	Amount
Due From Renegade Games	68,998.27
Due From E Gerber Products	26,162.69
Due From Diamond Select Toys	7,548,878.24
Due From Diamond International Galleries	3,698,722.31
Due From Gemstone	494,250.13
Due From S Geppi	186,139.66
Due From Rosebud	1,745,256.00
Net Due From Affiliates	$13,768,407.30

Then there’s the Consigned Inventory Balance which shows off why this is such a contentious issue:

Description	Book Value	Retail
Consignment Vendor Total	47,395,013.95	113,737,037.14

And finally, the final summary of unpaid Chapter 11 Debts as of December 31, 2025:

Description	Balance
DIP Interest Expense	123,396
December Consignment Storage	126,506
Post Petition AP – Alliance Games	993,314
Post Petition AP – Diamond Comics	1,656,086
Total	2,899,302

For those that like the official documents…