Exchange: OTC | Sector: Communication Services | Industry: Entertainment
Q1 2026
Published: Sep 11, 2025
Earnings Highlights
EPS of $0.00 increased by 0% from previous year
Net income of -23.39K
"Transcript not provided in the current data set." - N/A
Goliath Film and Media Holdings (GFMH) QQ1 2026 Results Analysis: Revenue Visibility Under Scrutiny, Q1 Losses Highlight Cash Flow and Balance Sheet Pressures
Executive Summary
Goliath Film and Media Holdings (GFMH) reported its QQ1 2026 results amid a conspicuous lack of top-line revenue disclosure. The quarter shows an operating loss of 23,387 USD and a corresponding net loss of 23,387 USD, with earnings per share of -0.0001. Administrative expenses (G&A) totaling 23,387 USD drove the loss in the absence of recognized revenue, yielding an EBITDA of -23,387 USD and an identical negative net income figure. Cash flow from operations was negative (-5,000 USD), and cash at period-end stood at 1,301 USD, signaling a fragile liquidity position given the balance sheet dynamics.
The balance sheet data presented are anomalous relative to conventional accounting structures: total assets are shown as 1,301 USD while current liabilities total 162,622 USD, resulting in a negative stockholders’ equity of -161,321 USD. Net debt is reported as -1,301 USD, implying a negligible net debt position, yet the liabilities and equity signals suggest potential data integrity concerns or reporting inconsistencies that warrant verification against the Form 10-Q filing. In the absence of revenue visibility for QQ1 2026, the company faces an uncertain path to profitability, reliant on forthcoming licensing/distribution activity, cost control, or capital-raising actions.
From a qualitative standpoint, the near-term investment thesis is cautious. The company’s ability to monetize its content library and secure durable licensing or distribution agreements will be critical to any meaningful upside. Until then, investors should monitor forthcoming quarterly disclosures for clarity on revenue generation, cost structure discipline, and any management commentary addressing path to sustainable profitability.
Key Performance Indicators
Operating Income
-23.39K
QoQ: -191.72% | YoY:-38.16%
Net Income
-23.39K
QoQ: -191.72% | YoY:-38.16%
EPS
0.00
QoQ: N/A | YoY:0.00%
Revenue Trend
Margin Analysis
Key Insights
Revenue data for QQ1 2026 is not disclosed in the provided dataset, limiting margin analysis and top-line assessment.
The balance sheet appears to show a dramatic mismatch between total assets (1,301) and liabilities (162,622) with negative equity (-161,321); verification against the Form 10-Q is required to ensure accuracy.
Financial Highlights
Revenue: Not disclosed for QQ1 2026; no QoQ or YoY figures available for top-line performance.
Net Income: -23,387 USD; YoY change: -38.16%; QoQ change: -191.72%.
EBITDA: -23,387 USD (implied); EBITDARatio: not reported.
EPS: -0.0001; YoY: 0.00%; QoQ: not available.
Cash Flow: Net cash provided by operating activities: -5,000 USD; Free cash flow: -5,000 USD.
Cash and equivalents at end of period: 1,301 USD; Total assets: 1,301 USD; Total liabilities: 162,622 USD; Total stockholders’ equity: -161,321 USD.
Weighted average shares outstanding: 177,118,186 (and diluted 177,118,186).
Notes:
- Revenue data for QQ1 2026 is not disclosed in the provided dataset, limiting margin analysis and top-line assessment.
- The balance sheet appears to show a dramatic mismatch between total assets (1,301) and liabilities (162,622) with negative equity (-161,321); verification against the Form 10-Q is required to ensure accuracy.
Income Statement
Metric
Value
YoY Change
QoQ Change
Operating Income
-23.39K
-38.16%
-191.72%
Net Income
-23.39K
-38.16%
-191.72%
EPS
0.00
0.00%
N/A
Key Financial Ratios
Net Income vs. Revenue
Expense Breakdown
Management Commentary
Transcript data for QQ1 2026 earnings call was not provided in the input. As a result, a thematic synthesis of management commentary, quotes, and strategic guidance cannot be delivered from the transcript. Once the transcript is available, a structured highlights section should cover: (1) strategy and content monetization plans, (2) operational execution and cost discipline, (3) market conditions impacting licensing and distribution, and (4) financial discipline and capital allocation. Interim placeholder note: management commentary on revenue generation, licensing deals, and burn-rate will be critical for validating the current earnings trajectory.
Transcript not provided in the current data set.
— N/A
Transcript not provided in the current data set.
— N/A
Forward Guidance
No explicit forward guidance is present in the provided data for QQ1 2026. Given the absence of disclosed revenue and the reported operating loss, the sensitivity to any upcoming licensing deals, distribution arrangements, or content monetization initiatives will be pivotal. Investors should seek management commentary on: (a) expected revenue cadence for the rest of 2026, (b) cost-reduction or restructuring plans to achieve breakeven, (c) any planned capital raises or debt facilities, and (d) timeline for profitability milestones. In the absence of guidance, the forward-looking assessment remains highly contingent on monetization success and liquidity replenishment. Key factors to watch: announced licensing agreements, back catalog utilization, streaming/licensing revenue milestones, and any capital-raising announcements.
Competitive Position
Company
Gross Margin
Operating Margin
Return on Equity
P/E Ratio
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 QQ1 2026's negative profitability, lack of disclosed revenue, and a balance-sheet presentation that raises reliability concerns, the investment risk is elevated. The stock would require a material improvement in revenue visibility, a credible path to profitability, and validated balance sheet integrity to merit a constructive stance. Near-term catalysts include any announced licensing deals, distribution partnerships, or capital-raising actions that address liquidity and provide a clearer revenue trajectory. Absent such catalysts, investors should adopt a cautious stance, requiring transparent disclosures, clarified revenue recognition timelines, and demonstrated cost discipline before considering meaningful exposure. In a sector where cash flow and IP monetization are critical, GFMH’s ability to convert content assets into recurring revenue will determine whether the current standstill evolves into durable value creation.
Key Investment Factors
Growth Potential
Near-term growth hinges on monetization of content assets through licensing, distribution deals, and potential streaming partnerships. If GFMH can accelerate revenue recognition in licensing and expand international licensing streams, a path toward positive cash flow could emerge. Long-term growth potential depends on the scale of content slate, quality of IP, and successful exploitation of back catalog in multiple territories.
Profitability Risk
Key risks include: (i) lack of disclosed QQ1 2026 revenue, creating high top-line uncertainty; (ii) negative net income and cash burn (operating cash flow -5,000 USD) with an extremely thin reported asset base and questionable balance sheet consistency; (iii) potential need for external financing given liquidity pressures and negative equity; (iv) reliance on external licensing/production cycles and market demand for entertainment content; (v) regulatory or platform risk in licensing agreements and distribution channels.
Financial Position
Financial position appears fragile on a short-form data read: cash and equivalents of 1,301 USD against reported current liabilities of 162,622 USD and negative stockholders’ equity (-161,321 USD). Net debt is reported as -1,301 USD, suggesting a near-term liquidity cushion but overshadowed by a disproportionate liability base. The incongruity between assets and liabilities warrants verification in the Form 10-Q to confirm balance sheet integrity.
SWOT Analysis
Strengths
Limited or minimal net debt implied by netDebt value (-1,301 USD), suggesting no material leverage risk from interest-bearing liabilities in the reported data.
Recent quarters in historical data show that the company has engaged in content-related operations (notably licensing/distribution in prior periods), signaling potential for content monetization if revenue streams are re-engaged.
Weaknesses
QQ1 2026 shows an operating loss of 23,387 USD with no disclosed revenue, indicating an immediate top-line visibility gap.
Negative stockholders' equity (-161,321 USD) and a balance sheet that appears inconsistent (assets 1,301 USD vs liabilities 162,622 USD) raise questions about accounting accuracy and financial health.
Cash burn from operations (-5,000 USD) and negative free cash flow underline liquidity risk without visible revenue growth.
Absence of management guidance or transcript-based insights limits ability to gauge strategic plan and execution risk.
Opportunities
Potential monetization opportunities through licensing of existing IP and back catalog to international markets and streaming platforms.
Strategic partnerships or co-financing arrangements could relieve liquidity pressure and accelerate revenue generation if pursued aggressively.
Threats
Continue revenue visibility gaps could lead to sustained losses and further capital needs.
Market competition in entertainment licensing and distribution is intense; failure to secure durable licensing deals could erode value.
Any misalignment between reported financials and regulatory filings could undermine investor confidence and trigger further scrutiny.
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