Goliath Film & Media Holdings

Goliath Film and Media Holdings operates in the feature motion picture and television content segments of the entertainment industry, with an emphasis on niche markets such as education, faith-based, horror, and socially responsible minority content. The company does not intend to engage in domestic theatrical distribution to any significant extent, though in specific cases it will consider limited theatrical releases based on a four-wall, limited release delivery focused on targeted niche audiences. The demand for programming is increasing almost exponentially, irrespective of the viewing platform, and the upward trend is ongoing, which the company sees as an opportunity to provide product to reach many components of the overall market.

The company's primary competitor set includes major streaming platforms such as Amazon, Netflix, and Hulu, though management positions Goliath not as a competitor but as a content provider working to supply these entities with quality content. Netflix alone is spending in excess of $20 billion this year for the acquisition of completed programming as well as for the development of original content. Management believes there exists significant opportunity because the demand for programming is increasing almost exponentially, and the company's management has an excellent reputation in the industry, enabling it to obtain distribution rights for content. The company has developed vital relationships with many major content buyers, distributors, networks, and sales agents.

Goliath generates revenue through distribution fees from licensing its digital content domestically and internationally. The revenue model includes receiving revenue from distribution fees, and a limited number of its content properties include projects developed and produced by Goliath as well as those produced by independent third-party production companies. The company recognizes revenue from the distribution of its films on a net revenue basis as Mar Vista distributes the films to Mar Vista's end customers. The company plans to utilize corporate sponsorships as a means of reducing the costs of advertising and marketing in distribution, and may augment marketing efforts with limited print media press releases and targeted social media campaigns.

The company has three completed feature motion pictures currently being distributed by Mar Vista Entertainment, LLC. For the motion picture Bridal Boot Camp, a romantic comedy, the company received $125,000 ¹ in advance payments, and Mar Vista receives 35% ² of the gross proceeds for a period of 25 years ³ on the motion picture. For the motion picture Merry Exes, retitled Girlfriends of Christmas Past, a Christmas holiday movie, the company received $125,000 ⁴ in advance payments, and Mar Vista receives 35% ⁵ of the gross proceeds for a period of 25 years ⁶ on the motion picture. For the motion picture Terror Birds, a science fiction movie, the company received $175,000 ⁷ in advance payments, and Mar Vista receives 30% ⁸ of the gross proceeds for a period of 25 years ⁹ on the film.

For the fiscal year ended April 30, 2026, distribution revenues were $20,335 ¹⁰, consisting of $14,953 ¹¹ from Merry Ex's and $5,382 ¹² from Bridal Boot Camp. For the fiscal year ended April 30, 2025, distribution revenues were $32,726 ¹³, consisting of $16,398 ¹⁴ from Merry Ex's and $16,328 ¹⁵ from Bridal Boot Camp. The company had no revenue from Terror Birds for the years ended April 30, 2026 and 2025. The company has one customer, Mar Vista, that accounted for all of the company's gross sales during 2026 and 2025.

On February 12, 2025, the company entered into a settlement agreement with SAG-AFTRA to pay $10,943 ¹⁶ of motion picture residual payments related to the motion picture Terror Birds, which will be withheld from future distribution fees paid to the company by Mar Vista. On September 30, 2024, the company entered into a Film Representation Agreement with the producers of a film, providing for an exclusive right for six months ¹⁷ to represent the film to distributors and a distribution fee of 10% ¹⁸ of the Producers' Net proceeds; this agreement expired on March 31, 2025. The company has no employees, and its administrative office is in Carson City, Nevada. During the fiscal years ended April 30, 2026 and 2025, the company did not issue any shares of common stock.

For the fiscal year ended April 30, 2026, the company reported distribution revenues of $20,335 ¹⁹, a net loss of $37,494 ²⁰, and basic and diluted loss per share of $0.00 ²¹. For the fiscal year ended April 30, 2025, the company reported distribution revenues of $32,726 ²², a net loss of $37,332 ²³, and basic and diluted loss per share of $0.00 ²⁴. Total assets were $1,417 ²⁵ as of April 30, 2026, compared to $1,301 ²⁶ as of April 30, 2025. Total liabilities were $176,845 ²⁷ as of April 30, 2026, compared to $139,235 ²⁸ as of April 30, 2025. The company had an accumulated deficit of $1,147,426 ²⁹ as of April 30, 2026, compared to $1,109,932 ³⁰ as of April 30, 2025.

The company expects that producing content will cost approximately $150,000 ³¹ per project, with licensing and distribution handled by an experienced distributor for a fee of anywhere from 30% to 35% ³², and the costs of advertising and marketing will be handled by them and charged against gross distribution licensing proceeds. Over the next 90 days to one year, the company's efforts will be concentrated on developing and producing content with distributors for licensing by them of at least three projects ³³.

The company plans to produce content and to distribute domestically and internationally through a wide distribution network which includes major international theatrical exhibitors, and other distributors and television networks. The company believes there is an increasing and ongoing trend in home entertainment in servicing niches, and a significant type of niche being targeted is the numerous immigrant groups in the United States, as other than Spanish speaking immigrants, coverage is scarce. The company also sees opportunities in interest groups such as surfing enthusiasts in Hawaii and Southern California, where there exists a huge body of surfing films which would be of interest.

The company plans to incorporate advertising and marketing through social media and traditional outlets to the highest degree possible. The company may augment its marketing efforts with a limited and strategically focused advertising campaign in traditional print media with press releases targeted specifically toward standard entertainment industry trade journals and publications on an as needed basis, as well as the inclusion of targeted social media campaigns.

The company's motion pictures that are being produced and distributed by Mar Vista take anywhere from six to nine months ³⁴ from completion of production and delivery to obtain licensing agreements. The company estimates that there are in excess of 10,000 ³⁵ such motion pictures gathering dust, representing a pool of potential content. There also have been and continue to be substantial tax incentives for motion picture production in many states and international territories, so that many producers do not need to depend on successful marketing in order to find investors for their projects.

The company had no research and development expense for the years ended April 30, 2026 and 2025. The company had no advertising expense for the years ended April 30, 2026 and 2025 as the company is not currently promoting its films. The company has no employees.

The company's working capital financing has entirely come from related parties and distribution revenues received and recognized during the fiscal years ended April 30, 2026 and 2025. The company sold no shares during the years ended April 30, 2026 and 2025. As the company moves forward with its business plan, it will need to raise additional capital either through the sale of stock or funding from shares and or officers and directors to cover its cash needs through the end of the 2026 fiscal year. The company expects that its current working capital position, together with its expected future cash flows from operations, will be insufficient to fund its operations in the ordinary course of business, anticipated capital expenditures, and other contractual obligations for at least the next twelve months.

The company's results of operations depend significantly upon the commercial success of the motion pictures and television programming that it distributes, and underperformance at the box office or in television licensing of one or more motion pictures in any period can cause its results to be less than anticipated. The company's results of operations are difficult to predict and depend on a variety of factors, including the timing, mix, number and availability of its theatrical motion picture and home entertainment releases, as well as license periods for its content. The company's operating results also fluctuate due to its accounting practices, which may cause it to recognize production and marketing expenses in different periods than the recognition of related revenues.

The global economy is still undergoing a period of unprecedented volatility, and a prolonged period of economic volatility or decline could have a material adverse effect on the company's results of operations and financial condition. The company cannot predict when economic conditions will improve or stabilize.

The company has a limited operating history, making it difficult to evaluate future business prospects based on historical performance. The company's results of operations depend significantly upon the commercial success of its motion pictures and television programming, which cannot be predicted with certainty, and underperformance at the box office or in television licensing of one or more motion pictures in any period can cause revenue and earnings results to be less than anticipated. The company has one customer, Mar Vista, that accounted for all of the company's gross sales during 2026 and 2025, creating a concentration risk. The company does not have significant cash or current assets, nor does it have an established source of revenues sufficient to cover its operating costs, which raises substantial doubt about its ability to continue as a going concern. The company has historical losses totaling $1,147,426 ³⁶ as of April 30, 2026.

Management's message emphasizes the company's strategy of developing, producing, and licensing quality digital content for niche markets, with a focus on faith-based films targeted toward the Bible Belt and Flyover Country, areas the industry has consistently overlooked. Management believes there exists significant opportunity because the demand for programming is increasing almost exponentially, and the company is moving toward becoming a content provider for major networks and content distributors. The company's management plan to continue as a going concern revolves around its ability to execute its business strategy of distributing digital content, as well as raising the necessary capital to pay ongoing general and administrative expenses. For the coming year, the company plans to continue to fund operations through debt and securities sales and issuances, and focus on a possible joint venture or merger until the company generates revenues through the operations of such merged company or joint venture.