Executive Summary
Goliath Film and Media Holdings reported QQ2 2025 revenue of 32,726 (USD) with EBITDA of 8,208 and net income of 8,208, yielding an operating and net margin of approximately 25.1%. The quarter shows solid profitability on a per-dollar basis despite limited line items and sparse cost structure, but the strength is offset by material liquidity and balance sheet concerns. Cash flow from operations was negative at -4,780 driven by a heavy working capital outflow (-28,603), while financing activities provided a positive 6,195, resulting in a modest net increase in cash of 1,415 to end the period with 1,719 in cash. The balance sheet reveals total assets of 1,719 against current liabilities of 104,354 and retained earnings of -1,074,633, culminating in negative stockholders’ equity (-102,635). Liquidity ratios are severely depressed (current and cash ratios both approximately 0.0165), signaling potential near-term financing needs and raising questions about balance sheet sustainability. On a valuation basis, price-to-sales stands at 18.94 and enterprise value multiple at 75.32, with negative book value further complicating traditional valuation metrics. Management commentary is not available in the provided transcript data, limiting the ability to confirm forward-looking guidance or strategic color. Investors should weigh the apparent near-term profitability against the pronounced liquidity risk and potential need for capital management or equity financing. Overall, the QQ2 2025 result mix suggests a profitable quarter on an isolated basis but a fragile liquidity position that requires near-term financing clarity and operational improvements to sustain earnings momentum.
Key Performance Indicators
QoQ: 180.15% | YoY:176.25%
QoQ: 180.15% | YoY:176.25%
Key Insights
Revenue: 32,726 with gross profit equal to revenue (gross margin 100.00%); Operating income: 8,208 (margin 25.08%), EBITDA: 8,208 (margin 25.08%), Net income: 8,208 (margin 25.08%). YoY: Operating income and net income both reported as +176.25%; QoQ: +180.15% for both metrics. Cash flow: net income 8,208; cash flow from operations -4,780; change in working capital -28,603; accounts payable -28,603; other working capital 15,615; net cash provided by/used in financing activities 6,195; net change ...
Financial Highlights
Revenue: 32,726 with gross profit equal to revenue (gross margin 100.00%); Operating income: 8,208 (margin 25.08%), EBITDA: 8,208 (margin 25.08%), Net income: 8,208 (margin 25.08%). YoY: Operating income and net income both reported as +176.25%; QoQ: +180.15% for both metrics. Cash flow: net income 8,208; cash flow from operations -4,780; change in working capital -28,603; accounts payable -28,603; other working capital 15,615; net cash provided by/used in financing activities 6,195; net change in cash 1,415; cash at end of period 1,719. Balance sheet: total assets 1,719; cash and cash equivalents 1,719; total current liabilities 104,354; retained earnings -1,074,633; total stockholders’ equity -102,635; current ratio 0.0165; quick ratio 0.0165; price to sales 18.94; enterprise value multiple 75.32; price to book value -6.04. Debt position appears minimal (debt ratio 0) despite large current liabilities and negative equity, indicating unusual accounting or off-balance sheet exposures; no tax expense recorded (income tax expense null) and tax rate shown as 0 in the data.
Income Statement
| Metric |
Value |
YoY Change |
QoQ Change |
| Revenue |
32.73K |
N/A |
N/A |
| Gross Profit |
32.73K |
N/A |
N/A |
| Operating Income |
8.21K |
176.25% |
180.15% |
| Net Income |
8.21K |
176.25% |
180.15% |
Key Financial Ratios
operatingProfitMargin
25.1%
operatingCashFlowPerShare
$-0
Management Commentary
No earnings call transcript data is provided for QQ2 2025; therefore, no management quotes or thematic highlights can be extracted from the transcript in this report.
Forward Guidance
No explicit forward guidance is captured in the provided data. Given the severely constrained liquidity metrics (current ratio and cash ratio at 0.0165) and negative equity, near-term guidance would reasonably be cautious. Key monitoring points for investors include: (1) visibility into licensing/distribution deal pipelines and expected timing of revenue recognition from IP libraries, (2) working capital management and any anticipated cash burn improvements, (3) access to new financing or equity capital to stabilize the balance sheet, and (4) potential impairment reviews given the negative book value. If management can secure financing and demonstrate a path to deleveraging or IP monetization that improves cash flow, the company could re-rate on a more sustainable cash generation trajectory; otherwise, liquidity risk could constrain upside.