Exchange: OTC | Sector: Communication Services | Industry: Entertainment
Q1 2025
Published: Sep 16, 2024
Earnings Highlights
EPS of $0.00 increased by 0% from previous year
Net income of -10.24K
"N/A" - N/A
Goliath Film and Media Holdings (GFMH) QQ1 2025 Results Analysis – Nano-Revenue Signal, Deep Liquidity Challenge, and Interim Margin Contraction in Entertainment
Executive Summary
Goliath Film and Media Holdings (GFMH) reported a QQ1 2025 period characterized by an absence of revenue disclosure and a net loss of $10,241, alongside a structurally tight liquidity position. Operating activity generated a cash outflow of $2,133, with a modest working capital contribution (change in working capital +$383) and a small financing inflow of $2,000. The company ended the quarter with only $304 in cash, while total current liabilities stood at $111,147 and total stockholders’ equity registered at a negative $110,843, signaling meaningful balance-sheet distress and potential going-concern considerations absent additional capital or revenue generation initiatives.
From a profitability lens, the quarter shows an operating loss of $10,241 and a matching net loss of $10,241, with basic earnings per share of -0.0001. Given no disclosed revenue, the top-line trajectory remains unknown, complicating the assessment of long-term viability. Management commentary is not available in the provided transcript data, limiting the ability to quantify near-term strategic pivots. Investors should view this release as an interim data point reflecting a fragile liquidity runway and nascent revenue-generation potential that requires concrete guidance, funding plans, or monetization milestones to meaningfully reprioritize the investment thesis.
Overall, the QQ1 2025 result emphasizes near-term liquidity risk and the necessity for management to articulate a credible plan to stabilize or grow cash flows, monetize IP/assets, and restore balance-sheet health. In the absence of forward-looking projections or topline clarity, the stock remains a high-risk, high-uncertainty proposition within the volatile Entertainment/Communication Services landscape.
Key Performance Indicators
Operating Income
-10.24K
QoQ: 39.50% | YoY:5.32%
Net Income
-10.24K
QoQ: 39.50% | YoY:5.32%
EPS
0.00
QoQ: 0.00% | YoY:0.00%
Revenue Trend
Margin Analysis
Key Insights
Net cash provided by operating activities: -$2,133.
Change in working capital: +$383; Accounts payables: +$383.
Other non-cash items: +$7,725.
Net change in cash: -$133; Cash at end of period: $304; Cash at beginning: $437.
Revenue: Not disclosed for QQ1 2025 (no top-line data provided).
Gross Profit: Not disclosed.
Operating Income: -$10,241 for QQ1 2025 (negative operating result).
Net Income: -$10,241 for QQ1 2025 (loss).
EPS: -$0.0001 (basic and diluted).
Weighted Average Shares Outstanding: 177,118,186.
Cash Flow and Liquidity:
- Net cash provided by operating activities: -$2,133.
- Change in working capital: +$383; Accounts payables: +$383.
- Other non-cash items: +$7,725.
- Net change in cash: -$133; Cash at end of period: $304; Cash at beginning: $437.
- Free cash flow (as reported): -$2,133.
Balance Sheet:
- Total assets: $304.
- Total current liabilities: $111,147; Current ratio: 0.00274; Quick ratio: 0.00274 (extremely tight liquidity).
- Total liabilities: $111,147; Total stockholders’ equity: -$110,843 (negative equity).
- Cash and equivalents: $304; No long-term debt reported (longTermDebt: null).
- Price-to-book and other valuation ratios indicate a highly distorted or non-operating market view (e.g., price-to-book: -7.83; enterprise value multiple: -84.72).
Notes: The quarterly data set contains several null values for revenue, gross profit, and certain expense lines. The resulting profitability and efficiency metrics are therefore constrained to the reported loss and cash flow figures above.
Income Statement
Metric
Value
YoY Change
QoQ Change
Operating Income
-10.24K
5.32%
39.50%
Net Income
-10.24K
5.32%
39.50%
EPS
0.00
0.00%
0.00%
Key Financial Ratios
currentRatio
0
returnOnAssets
-3369%
returnOnEquity
9.24%
operatingCashFlowPerShare
$-0
freeCashFlowPerShare
$-0
priceToBookRatio
-7.83
priceEarningsRatio
-21.19
Net Income vs. Revenue
Expense Breakdown
Management Commentary
Transcript availability: The earnings transcript is not provided in the data set. As a result, there are no management quotes or thematic highlights to synthesize under 'Strategy', 'Operations', or 'Market Conditions'. If a transcript is supplied, a themed synthesis with direct quotes and context will be added here.
N/A
— N/A
N/A
— N/A
Forward Guidance
No formal forward guidance was provided in the QQ1 2025 data set. Given the lack of topline visibility and the precarious liquidity position, any assessment of forward targets remains speculative. Investors should seek explicit management guidance on: (i) revenue generation plans (e.g., licensing deals, distribution partnerships, IP monetization), (ii) capital-raising or debt-funding plans to bridge liquidity needs, and (iii) milestones that would enable confidence in a path back to positive cash flow and earnings.
Assessment: In the near term, the achievability of any targets hinges on the company securing liquidity and delivering measurable revenue streams. Key factors investors should monitor include updates on financing arrangements, planned IP monetization initiatives, partnerships with studios or distributors, and any restructuring actions aimed at stabilizing the balance sheet.
Competitive Position
Company
Gross Margin
Operating Margin
Return on Equity
P/E Ratio
GFMH Focus
0.00%
0.00%
9.24%
-21.19%
GTOR
65.20%
-18.93%
48.80%
-6.50%
GBHL
-1.61%
-11.68%
-0.32%
-63.99%
GRST
90.90%
-17.60%
5.69%
-74.70%
DCLT
61.80%
3.33%
7.50%
25.61%
Gross Profit Margin
Operating Profit Margin
Return on Equity
P/E Ratio Comparison
Investment Outlook
Given the QQ1 2025 results, GFMH presents a high-risk, high-uncertainty investment case. The primary risks are severe liquidity constraints, negative equity, and lack of topline visibility. The investment case remains contingent on management providing credible forward guidance, a concrete plan for generating revenue (e.g., licensing, licensing deals, or distribution partnerships), and a clear path to restoring liquidity (capital raise or debt facilities).
Catalysts to watch include: (i) announcement of financing arrangements or equity/debt facilities to bolster liquidity; (ii) disclosure of monetization milestones (e.g., licensing agreements, distribution deals, or partnerships); (iii) any evidence of cost rationalization or strategic shifts to prioritize core revenue-generating activities. Absent such catalysts and topline clarity, the stock should be considered highly speculative and representative of a distressed-asset risk profile within the entertainment sector.
Key Investment Factors
Growth Potential
Limited near term given QQ1 2025 data: no disclosed revenue and a negative net income. Growth potential hinges on management delivering topline visibility and monetization milestones (e.g., licensing revenue, new content deals, international distribution). Any meaningful upside would require a credible plan for revenue generation and a material improvement in liquidity.
Profitability Risk
High risk driven by: (i) liquidity constraints (cash of $304 against $111,147 in current liabilities), (ii) negative equity (-$110,843) and potential going-concern considerations without new capital or revenue, (iii) absence of topline data for QQ1 2025, and (iv) reliance on external financing to fund ongoing operations. Market risks include sector cyclicality in entertainment licensing and distribution and potential disruptions to content pipelines.
Financial Position
Weak balance sheet signals: total assets $304, total current liabilities $111,147, and negative shareholders’ equity (-$110,843). There is no disclosed long-term debt, but the extreme liquidity gap and lack of revenue make the enterprise vulnerable to even modest cash needs. Current and quick ratios are severely depressed, underscoring liquidity fragility.
SWOT Analysis
Strengths
No long-term debt reported in the QQ1 2025 data (potentially lower fixed financial obligation exposure, though data quality is uncertain).
OTC listing may provide flexibility for future fundraising or strategic partnerships if liquidity improves.
Weaknesses
No disclosed revenue for QQ1 2025; lack of topline visibility hampers growth assessment.
Severe liquidity deficit: cash of $304 against $111,147 in current liabilities; negative equity of -$110,843.
Operating losses: net loss of $10,241 and negative EBITDA; weak profitability signal.
Balance-sheet fragility and transparency concerns given multiple nulls in key lines.
Opportunities
Cash-flow stabilization and potential monetization of IP/content through licensing deals or distribution partnerships.
Strategic funding events (equity or debt) that could restore working capital and support content development/distribution activities.
Threats
Sustainability risk if liquidity cannot be replenished; ongoing negative equity raises going-concern questions.
Industry cyclicality and competition in entertainment licensing/distribution could pressure margins and collaboration terms.
Dependence on external funding and timing risk of any potential licensing or content deals.
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