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NOTE 1 – NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization, Nature of Business and Trade Name The Company was incorporated in Nevada on February 16, 2010 under the name “China Advanced Technology” as the successor by merger to Vitalcare Diabetes Treatment Centers, Inc. (“Vitalcare”). In February and March 2010, Vitalcare underwent a holding company reorganization under Delaware law, pursuant to which it became a wholly-owned subsidiary of Vitalcare Holding Corporation, and Vitalcare, together with its assets and liabilities, was sold to a non-affiliated third party. Vitalcare Holding Corporation subsequently reincorporated in Nevada by merger into China Advanced Technology. On October 31, 2011 (the “Closing Date”), China Advanced Technology acquired Goliath Film and Media International, a California corporation, by issuing <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20111031__20111031__srt--ConsolidatedEntitiesAxis__srt--ParentCompanyMember_zYUmwBHFpXu9" title="Common stock shares issued during period">47,000,000 shares of its Common Stock, constituting <span id="xdx_905_ecustom--PercentageOfCommonStockOutstandingShares_iI_dp_c20111031__srt--ConsolidatedEntitiesAxis__srt--ParentCompanyMember_zoUCQ384kE93" title="Percentage of common stock outstanding shares">70.1% of the outstanding shares after giving effect to their issuance and the cancellation of 15,619,816 shares held by China Advanced Technology’s prior control person. Immediately following the Closing, 67,100,000 shares were issued and outstanding. On the Closing Date, the name of China Advanced Technology was changed to Goliath Film and Media Holdings (“Goliath” or “the Company”). All share numbers herein have been adjusted for an eight-for-1 forward stock split affected as of the Closing Date. The forward stock split was reflected in the trading market on February 13, 2012. The transaction was accounted for as a reverse acquisition in which Goliath Film and Media International is deemed to be the accounting acquirer, and the prior operations of Goliath (formerly China Advanced Technology) are consolidated for accounting purposes. The Company is engaged in the production and distribution of motion pictures and television content. The Company has begun its planned principal business purpose with revenue consisting of primarily film distribution. Principles of Consolidation The accompanying condensed consolidated financial statements includes the accounts of Goliath Film and Media Holdings and its subsidiaries, Goliath Film and Media International and Goliath Movie Partners 1, LLC (collectively, “Goliath” or “the Company”). All intercompany accounts and transactions have been eliminated. Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and include all adjustments necessary for the fair presentation of the Company’s financial position and results of operations for the periods presented. The Company currently operates in one business segment. The Company is not organized by market and is managed and operated as one business. A single management team reports to the chief operating decision maker, the Chief Executive Officer, who comprehensively manages the entire business. The Company does not currently operate any separate lines of businesses or separate business entities. Use of Estimates The preparation of financial statements in accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. A change in managements’ estimates or assumptions could have a material impact on the Company’s financial condition and results of operations during the period in which such changes occurred. Actual results could differ from those estimates. The Company’s financial statements reflect all adjustments that management believes are necessary for the fair presentation of their financial condition and results of operations for the periods presented. Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all highly liquid debt instruments purchased with a maturity of three months or less to be cash equivalents. Accounts Receivable Accounts receivable, if any, are carried at the expected net realizable value. The allowance for doubtful accounts, when determined, will be based on management’s assessment of the collectability of specific customer accounts and the aging of the accounts receivable. If there were a deterioration of a major customer’s creditworthiness, or actual defaults were higher than historical experience, our estimates of the recoverability of the amounts due to us could be overstated, which could have a negative impact on operations. The Company currently does not have any accounts receivable. The above accounting policies will be adopted upon the Company carrying accounts receivable. Revenue Recognition The Company generates all of its revenue from contracts with customers. The Company recognizes revenue when we satisfy a performance obligation by transferring control of the promised services to a customer in an amount that reflects the consideration that we expect to receive in exchange for those services. The Company determines revenue recognition through the following steps: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">1.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Identification of the contract, or contracts, with a customer.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Identification of the performance obligations in the contract.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">3.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Determination of the transaction price.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">4.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Allocation of the transaction price to the performance obligations in the contract</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">5.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Recognition of revenue when, or as, we satisfy a performance obligation.</td></tr> </table> At contract inception, the Company assesses the services promised in our contracts with customers and identifies a performance obligation for each promise to transfer to the customer a service (or bundle of services) that is distinct. To identify the performance obligations, the Company considers all of the services promised in the contract regardless of whether they are explicitly stated or are implied by customary business practices. The Company allocates the transaction prices to the performance obligations. The Company provides for an allowance for doubtful accounts based on history and experience considering economic and industry trends. The Company does not have any off-Balance Sheet exposure related to its customers. The Company recognizes revenue from the production of its films when the distributor confirms to the Company that the film has been delivered to the distributor with all technical and document deliveries received, waived or deferred and the film has been entered into the distributor’s rights system. 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. Costs are borne by the distributor. The Company evaluates whether it is appropriate to record the gross amount of revenues and related costs or the net amount earned as commissions. Generally, when the Company is primarily obligated in a transaction, are subject to inventory risk, have latitude in establishing prices and selecting suppliers, or have several but not all of these indicators, revenue is recorded at the gross sale price. The Company generally records the net amounts as commissions earned if we are not primarily obligated and do not have latitude in establishing prices. For the three months ended July 31, 2026 and 2025, we had no distribution revenues. Film Costs Production The Company capitalizes production costs (including all direct production costs and production overhead) are associated with production revenues for films produced in accordance with ASC 926-20, “Entertainment-Films - Other Assets - Film Costs”. Accordingly, production costs are capitalized at actual cost and then charged against revenue quarterly as a cost of production based on the relative fair value of the film(s) delivered and recognized as revenue. The Company evaluates its capitalized production costs annually and limits recorded amounts by its ability to recover such costs through expected future sales. For the three months ended July 31, 2026 and 2025, the Company had no production costs. Distribution Commissions are associated with distribution revenue and are recorded as net amounts to distribution revenue. Advertising Advertising expenses are recorded as general and administrative expenses when they are incurred. There was no advertising expense for the three months ended July 31, 2026 and 2025 as the Company is not currently promoting its films. Research and Development All research and development costs are expensed as incurred. There was no research and development expense for the three months ended July 31, 2026 and 2025. Income tax We account for income taxes under the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) No. 740, Income Taxes (“ASC 740”). Under ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Fair Value Measurements FASB ASC Topic 825, Financial Instruments, requires disclosures about fair value of financial instruments in quarterly reports as well as in annual reports. For the Company, this statement applies to certain investments and long-term debt. Also, the FASB ASC Topic 820, Fair Value Measurements and Disclosures, clarifies the definition of fair value for financial reporting, establishes a framework for measuring fair value and requires additional disclosures about the use of fair value measurements. Various inputs are considered when determining the value of the Company’s investments and long-term debt. The inputs or methodologies used for valuing securities are not necessarily an indication of the risk associated with investing in these securities. These inputs are summarized in the three broad levels listed below. ● Level 1 – observable market inputs that are unadjusted quoted prices for identical assets or liabilities in active markets. ● Level 2 – other significant observable inputs (including quoted prices for similar securities, interest rates, credit risk, etc.). ● Level 3 – significant unobservable inputs (including the Company’s own assumptions in determining the fair value of investments). The carrying value of financial assets and liabilities recorded at fair value is measured on a recurring or nonrecurring basis. Financial assets and liabilities measured on a non-recurring basis are those that are adjusted to fair value when a significant event occurs. The Company had no financial assets or liabilities carried and measured on a nonrecurring basis during the reporting periods. Financial assets and liabilities measured on a recurring basis are those that are adjusted to fair value each time a financial statement is prepared. The Company had no financial assets and/or liabilities carried at fair value on a recurring basis at July 31, 2026. Assets and liabilities approximate fair value due to their short-term nature. The availability of inputs observable in the market varies from instrument to instrument and depends on a variety of factors including the type of instrument, whether the instrument is actively traded, and other characteristics particular to the transaction. For many financial instruments, pricing inputs are readily observable in the market, the valuation methodology used is widely accepted by market participants, and the valuation does not require significant management discretion. For other financial instruments, pricing inputs are less observable in the market and may require management judgment. Basic and Diluted Earnings (Loss) Per Share Diluted earnings (loss) per share are computed on the basis of the weighted average number of common shares (including common stock subject to redemption) plus dilutive potential common shares outstanding for the reporting period. In periods where losses are reported, the weighted-average number of common stock outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive. As of July 31, 2026, the Company has not issued an aggregate 38,153,269 common shares to three shareholders (a total of <span id="xdx_907_eus-gaap--CommonStockSharesSubscribedButUnissued_iI_c20260731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zbsMYKJ8P5Mc" title="Common stock, shares subscribed but unissued">32,153,269 to related parties and <span id="xdx_906_eus-gaap--CommonStockSharesSubscribedButUnissued_iI_c20260731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ThirdPartyMember_zrNATy5SYfak" title="Common stock, shares subscribed but unissued">6,000,000 to a third party). These shares are reflected in the weighted-average shares outstanding but they are not included in the Company’s issued shares balance of 138,964,917. The total number of potential additional dilutive securities outstanding for the three months ended July 31, 2026 and 2025 was none. Concentrations, Risks, and Uncertainties The Company’s working capital financing has come from related parties during the three months ended July 31, 2026 and 2025. Stock Based Compensation In accordance with ASC No. 718, Compensation – Stock Compensation (“ASC 718”), we measure the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services. Share-based compensation arrangements include stock options, restricted share plans, performance-based awards, share appreciation rights and employee share purchase plans. As such, compensation cost is measured on the date of grant at their fair value. Such compensation amounts, if any, are amortized over the respective vesting periods of the option grant. We apply this statement prospectively. Equity instruments (“instruments”) issued to other than employees are recorded on the basis of the fair value of the instruments, as required by ASC 718. ASC No. 505, Equity Based Payments to Non-Employees (“ASC 505”) defines the measurement date and recognition period for such instruments. In general, the measurement date is (a) when a performance commitment, as defined, is reached or (b) when the earlier of (i) the non-employee performance is complete or (ii) the instruments are vested. The measured value related to the instruments is recognized over a period based on the facts and circumstances of each particular grant as defined in the ASC 505. Recently Enacted Accounting Standards The Company does not expect the adoption of any recent accounting pronouncements to have a material impact on its financial statements.

Organization, Nature of Business and Trade Name The Company was incorporated in Nevada on February 16, 2010 under the name “China Advanced Technology” as the successor by merger to Vitalcare Diabetes Treatment Centers, Inc. (“Vitalcare”). In February and March 2010, Vitalcare underwent a holding company reorganization under Delaware law, pursuant to which it became a wholly-owned subsidiary of Vitalcare Holding Corporation, and Vitalcare, together with its assets and liabilities, was sold to a non-affiliated third party. Vitalcare Holding Corporation subsequently reincorporated in Nevada by merger into China Advanced Technology. On October 31, 2011 (the “Closing Date”), China Advanced Technology acquired Goliath Film and Media International, a California corporation, by issuing <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20111031__20111031__srt--ConsolidatedEntitiesAxis__srt--ParentCompanyMember_zYUmwBHFpXu9" title="Common stock shares issued during period">47,000,000 shares of its Common Stock, constituting <span id="xdx_905_ecustom--PercentageOfCommonStockOutstandingShares_iI_dp_c20111031__srt--ConsolidatedEntitiesAxis__srt--ParentCompanyMember_zoUCQ384kE93" title="Percentage of common stock outstanding shares">70.1% of the outstanding shares after giving effect to their issuance and the cancellation of 15,619,816 shares held by China Advanced Technology’s prior control person. Immediately following the Closing, 67,100,000 shares were issued and outstanding. On the Closing Date, the name of China Advanced Technology was changed to Goliath Film and Media Holdings (“Goliath” or “the Company”). All share numbers herein have been adjusted for an eight-for-1 forward stock split affected as of the Closing Date. The forward stock split was reflected in the trading market on February 13, 2012. The transaction was accounted for as a reverse acquisition in which Goliath Film and Media International is deemed to be the accounting acquirer, and the prior operations of Goliath (formerly China Advanced Technology) are consolidated for accounting purposes. The Company is engaged in the production and distribution of motion pictures and television content. The Company has begun its planned principal business purpose with revenue consisting of primarily film distribution.

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Principles of Consolidation The accompanying condensed consolidated financial statements includes the accounts of Goliath Film and Media Holdings and its subsidiaries, Goliath Film and Media International and Goliath Movie Partners 1, LLC (collectively, “Goliath” or “the Company”). All intercompany accounts and transactions have been eliminated.

Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and include all adjustments necessary for the fair presentation of the Company’s financial position and results of operations for the periods presented. The Company currently operates in one business segment. The Company is not organized by market and is managed and operated as one business. A single management team reports to the chief operating decision maker, the Chief Executive Officer, who comprehensively manages the entire business. The Company does not currently operate any separate lines of businesses or separate business entities.

Use of Estimates The preparation of financial statements in accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. A change in managements’ estimates or assumptions could have a material impact on the Company’s financial condition and results of operations during the period in which such changes occurred. Actual results could differ from those estimates. The Company’s financial statements reflect all adjustments that management believes are necessary for the fair presentation of their financial condition and results of operations for the periods presented.

Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all highly liquid debt instruments purchased with a maturity of three months or less to be cash equivalents.

Accounts Receivable Accounts receivable, if any, are carried at the expected net realizable value. The allowance for doubtful accounts, when determined, will be based on management’s assessment of the collectability of specific customer accounts and the aging of the accounts receivable. If there were a deterioration of a major customer’s creditworthiness, or actual defaults were higher than historical experience, our estimates of the recoverability of the amounts due to us could be overstated, which could have a negative impact on operations. The Company currently does not have any accounts receivable. The above accounting policies will be adopted upon the Company carrying accounts receivable.

Revenue Recognition The Company generates all of its revenue from contracts with customers. The Company recognizes revenue when we satisfy a performance obligation by transferring control of the promised services to a customer in an amount that reflects the consideration that we expect to receive in exchange for those services. The Company determines revenue recognition through the following steps: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">1.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Identification of the contract, or contracts, with a customer.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Identification of the performance obligations in the contract.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">3.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Determination of the transaction price.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">4.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Allocation of the transaction price to the performance obligations in the contract</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">5.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Recognition of revenue when, or as, we satisfy a performance obligation.</td></tr> </table> At contract inception, the Company assesses the services promised in our contracts with customers and identifies a performance obligation for each promise to transfer to the customer a service (or bundle of services) that is distinct. To identify the performance obligations, the Company considers all of the services promised in the contract regardless of whether they are explicitly stated or are implied by customary business practices. The Company allocates the transaction prices to the performance obligations. The Company provides for an allowance for doubtful accounts based on history and experience considering economic and industry trends. The Company does not have any off-Balance Sheet exposure related to its customers. The Company recognizes revenue from the production of its films when the distributor confirms to the Company that the film has been delivered to the distributor with all technical and document deliveries received, waived or deferred and the film has been entered into the distributor’s rights system. 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. Costs are borne by the distributor. The Company evaluates whether it is appropriate to record the gross amount of revenues and related costs or the net amount earned as commissions. Generally, when the Company is primarily obligated in a transaction, are subject to inventory risk, have latitude in establishing prices and selecting suppliers, or have several but not all of these indicators, revenue is recorded at the gross sale price. The Company generally records the net amounts as commissions earned if we are not primarily obligated and do not have latitude in establishing prices. For the three months ended July 31, 2026 and 2025, we had no distribution revenues.

Film Costs Production The Company capitalizes production costs (including all direct production costs and production overhead) are associated with production revenues for films produced in accordance with ASC 926-20, “Entertainment-Films - Other Assets - Film Costs”. Accordingly, production costs are capitalized at actual cost and then charged against revenue quarterly as a cost of production based on the relative fair value of the film(s) delivered and recognized as revenue. The Company evaluates its capitalized production costs annually and limits recorded amounts by its ability to recover such costs through expected future sales. For the three months ended July 31, 2026 and 2025, the Company had no production costs. Distribution Commissions are associated with distribution revenue and are recorded as net amounts to distribution revenue.

Advertising Advertising expenses are recorded as general and administrative expenses when they are incurred. There was no advertising expense for the three months ended July 31, 2026 and 2025 as the Company is not currently promoting its films.

Research and Development All research and development costs are expensed as incurred. There was no research and development expense for the three months ended July 31, 2026 and 2025.

Income tax We account for income taxes under the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) No. 740, Income Taxes (“ASC 740”). Under ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

Fair Value Measurements FASB ASC Topic 825, Financial Instruments, requires disclosures about fair value of financial instruments in quarterly reports as well as in annual reports. For the Company, this statement applies to certain investments and long-term debt. Also, the FASB ASC Topic 820, Fair Value Measurements and Disclosures, clarifies the definition of fair value for financial reporting, establishes a framework for measuring fair value and requires additional disclosures about the use of fair value measurements. Various inputs are considered when determining the value of the Company’s investments and long-term debt. The inputs or methodologies used for valuing securities are not necessarily an indication of the risk associated with investing in these securities. These inputs are summarized in the three broad levels listed below. ● Level 1 – observable market inputs that are unadjusted quoted prices for identical assets or liabilities in active markets. ● Level 2 – other significant observable inputs (including quoted prices for similar securities, interest rates, credit risk, etc.). ● Level 3 – significant unobservable inputs (including the Company’s own assumptions in determining the fair value of investments). The carrying value of financial assets and liabilities recorded at fair value is measured on a recurring or nonrecurring basis. Financial assets and liabilities measured on a non-recurring basis are those that are adjusted to fair value when a significant event occurs. The Company had no financial assets or liabilities carried and measured on a nonrecurring basis during the reporting periods. Financial assets and liabilities measured on a recurring basis are those that are adjusted to fair value each time a financial statement is prepared. The Company had no financial assets and/or liabilities carried at fair value on a recurring basis at July 31, 2026. Assets and liabilities approximate fair value due to their short-term nature. The availability of inputs observable in the market varies from instrument to instrument and depends on a variety of factors including the type of instrument, whether the instrument is actively traded, and other characteristics particular to the transaction. For many financial instruments, pricing inputs are readily observable in the market, the valuation methodology used is widely accepted by market participants, and the valuation does not require significant management discretion. For other financial instruments, pricing inputs are less observable in the market and may require management judgment.

Basic and Diluted Earnings (Loss) Per Share Diluted earnings (loss) per share are computed on the basis of the weighted average number of common shares (including common stock subject to redemption) plus dilutive potential common shares outstanding for the reporting period. In periods where losses are reported, the weighted-average number of common stock outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive. As of July 31, 2026, the Company has not issued an aggregate 38,153,269 common shares to three shareholders (a total of <span id="xdx_907_eus-gaap--CommonStockSharesSubscribedButUnissued_iI_c20260731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zbsMYKJ8P5Mc" title="Common stock, shares subscribed but unissued">32,153,269 to related parties and <span id="xdx_906_eus-gaap--CommonStockSharesSubscribedButUnissued_iI_c20260731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ThirdPartyMember_zrNATy5SYfak" title="Common stock, shares subscribed but unissued">6,000,000 to a third party). These shares are reflected in the weighted-average shares outstanding but they are not included in the Company’s issued shares balance of 138,964,917. The total number of potential additional dilutive securities outstanding for the three months ended July 31, 2026 and 2025 was none.

38153269

32153269

6000000

138964917

Concentrations, Risks, and Uncertainties The Company’s working capital financing has come from related parties during the three months ended July 31, 2026 and 2025.

Stock Based Compensation In accordance with ASC No. 718, Compensation – Stock Compensation (“ASC 718”), we measure the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services. Share-based compensation arrangements include stock options, restricted share plans, performance-based awards, share appreciation rights and employee share purchase plans. As such, compensation cost is measured on the date of grant at their fair value. Such compensation amounts, if any, are amortized over the respective vesting periods of the option grant. We apply this statement prospectively. Equity instruments (“instruments”) issued to other than employees are recorded on the basis of the fair value of the instruments, as required by ASC 718. ASC No. 505, Equity Based Payments to Non-Employees (“ASC 505”) defines the measurement date and recognition period for such instruments. In general, the measurement date is (a) when a performance commitment, as defined, is reached or (b) when the earlier of (i) the non-employee performance is complete or (ii) the instruments are vested. The measured value related to the instruments is recognized over a period based on the facts and circumstances of each particular grant as defined in the ASC 505.

Recently Enacted Accounting Standards The Company does not expect the adoption of any recent accounting pronouncements to have a material impact on its financial statements.

NOTE 2 – COMMON STOCK The Company has authorized 1,000,000 shares of preferred stock, $0.001 par value, with such rights, preferences and designation and to be issued in such series as determined by the Board of Directors. No shares of preferred stock are issued and outstanding at July 31, 2026 and April 30, 2026. The Company has authorized 199,000,000 shares of par value $0.001 common stock, of which 138,964,917 shares are issued and outstanding at July 31, 2026 and April 30, 2026, respectively. No shares of common stock have been issued during the three months ended July 31, 2026. As of July 31, 2026, the Company has not issued an aggregate 38,153,269 common shares to three shareholders (a total of <span id="xdx_908_eus-gaap--CommonStockSharesSubscribedButUnissued_iI_c20260731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z9kO0ldaSzh" title="Common stock, shares subscribed but unissued">32,153,269 to related parties and <span id="xdx_906_eus-gaap--CommonStockSharesSubscribedButUnissued_iI_c20260731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ThirdPartyMember_zA5lVeOw3Jw4" title="Common stock, shares subscribed but unissued">6,000,000 to a third party). These shares are reflected in the weighted-average shares outstanding but they are not included in the Company’s issued shares balance of 138,964,917.

1000000

0.001

199000000

0.001

138964917

38153269

32153269

6000000

138964917

NOTE 3 - GOING CONCERN The Company’s financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. However, the Company does not have significant cash or other current assets, nor does it have an established source of revenues sufficient to cover its operating costs, which raises substantial doubt about our ability to continue as a going concern for a period of one year from the issuance of these financial statements. Under the going concern assumption, an entity is ordinarily viewed as continuing in business for the foreseeable future with neither the intention nor the necessity of liquidation, ceasing trading, or seeking protection from creditors pursuant to laws or regulations. Accordingly, assets and liabilities are recorded on the basis that the entity will be able to realize its assets and discharge its liabilities in the normal course of business. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plan described in the preceding paragraph and eventually attain profitable operations. The accompanying financial statements do not include any adjustments that may be necessary if the Company is unable to continue as a going concern. During the next year, the Company’s foreseeable cash requirements will relate to continual development of the operations of its business, maintaining its good standing and making the requisite filings with the Securities and Exchange Commission. The Company may experience a cash shortfall and be required to raise additional capital. Historically, the Company has relied upon internally generated funds and funds from the sale of shares of stock and related party loans to finance its operations and growth. Management may raise additional capital through future public or private offerings of the Company’s stock or through loans from private investors, although there can be no assurance that it will be able to obtain such financing. The Company’s failure to do so could have a material and adverse effect upon its and its shareholders. In the past year, the Company funded operations through contributions from officers and affiliates of the Company. For the coming year, the Company plans to continue to fund the Company through debt and securities sales and issuances, focus on a possible joint venture or merger until the company generates revenues through the operations of such merged company or joint venture as stated above.

The Company’s financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. However, the Company does not have significant cash or other current assets, nor does it have an established source of revenues sufficient to cover its operating costs, which raises substantial doubt about our ability to continue as a going concern for a period of one year from the issuance of these financial statements.

NOTE 4 - RELATED PARTY TRANSACTIONS The Company borrows funds from the Company’s affiliates for working capital purposes from time to time. The Company has recorded the principal balance due of $42,878 and $42,878 under accounts payable - related party in the accompanying Balance Sheets at July 31, 2026 and April 30, 2026, respectively. During the three months ended July 31, 2026 and 2025, the Company received no advances of $0 and $0, respectively, from Kevin Frawley and made no repayments to Kevin Frawley for the three months ended July 31, 2026 and 2025. During the three months ended July 31, 2026 and 2025, the Company received advances of $0 and $5,000, respectively, from Mike Criscione, a Director of the Company. Mike Criscione had no repayments of $0 and $0 for the three months ended July 31, 2026 and 2025, respectively. The Company has a balance owed to Mr. Criscione of $25,215 at July 31, 2026. During the three months ended July 31, 2026 and 2025 the Company received <span id="xdx_90A_eus-gaap--ProceedsFromCollectionOfAdvanceToAffiliate_do_c20260501__20260731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LamontRobertsMember_zZWbUfRroWw4" title="Advances from related party"><span id="xdx_90F_eus-gaap--ProceedsFromCollectionOfAdvanceToAffiliate_do_c20250501__20250731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LamontRobertsMember_zA0lH0U6QFW3" title="Advances from related party">no advances and made no payments to Lamont Roberts, CEO and acting CFO of the Company, and Mr. Roberts incurred no expenses on behalf of the Company. The Company has a balance owed to Mr. Roberts of $250 at July 31, 2026. During the three months ended July 31, 2026 and 2025, the Company received <span id="xdx_90C_eus-gaap--ProceedsFromCollectionOfAdvanceToAffiliate_do_c20260501__20260731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CRFilmsMember_zJnVs4hZvMd6" title="Advances from related party"><span id="xdx_90A_eus-gaap--ProceedsFromCollectionOfAdvanceToAffiliate_do_c20250501__20250731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CRFilmsMember_zRU7hpv0rZdj" title="Advances from related party">no advances and made no payments of $0 and $0, respectively, to C&R Films for reimbursement of various expenses. C&R Films paid no expenses in the three months ended July 31, 2026 and 2025, in operating expenses including rent, filing expenses, and accounting costs on behalf of the Company. C&R Films is controlled by Lamont Robert, CEO and acting CFO of the Company. The Company has a balance owed to C&R Films of $16,611 at July 31, 2026. During the three months ended July 31, 2026 and 2025, the Company received <span id="xdx_903_eus-gaap--ProceedsFromRelatedPartyDebt_do_c20260501__20260731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DosCebezasMember_zmIzDj76pYSk" title="Advances from related party"><span id="xdx_90B_eus-gaap--ProceedsFromRelatedPartyDebt_do_c20250501__20250731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DosCebezasMember_zbrb2gbgAiHc" title="Advances from related party">no advances and made no payments to Dos Cabezas for reimbursement of various expenses. Dos Cabezas paid no expenses in the three months ended July 31, 2026 and 2025, in operating expenses including accounting costs on behalf of the Company. Dos Cabezas is controlled by Lamont Robert, CEO and acting CFO of the Company. The Company has a balance owed to Dos Cabezas of $9,434 at July 31, 2026. During the three months ended July 31, 2026 and 2025, the Company received <span id="xdx_900_eus-gaap--ProceedsFromRelatedPartyDebt_do_c20260501__20260731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--KevinFrawleyMember_z1tIDBdQmhJd" title="Proceeds from related party debt"><span id="xdx_905_eus-gaap--ProceedsFromRelatedPartyDebt_do_c20250501__20250731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--KevinFrawleyMember_zX4OSTA2wVnh" title="Proceeds from related party debt">no advances and made no payments to Kevin Frawley, an affiliate, for reimbursement of various expenses. During the three months ended July 31, 2026 and 2025, Kevin Frawley paid expenses totaling $19,226 and $18,755, respectively, in operating expenses, including audit fees, on behalf of the Company. The Company has a balance owed to Mr. Frawley of $123,395 at July 31, 2026. During the three months ended July 31, 2026 and 2025, the Company received <span id="xdx_905_eus-gaap--ProceedsFromRelatedPartyDebt_do_c20260501__20260731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MikeCriscioneMember__srt--TitleOfIndividualAxis__srt--DirectorMember_zrY4YHO1eKx7" title="Advances from related party"><span id="xdx_908_eus-gaap--ProceedsFromRelatedPartyDebt_do_c20250501__20250731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MikeCriscioneMember__srt--TitleOfIndividualAxis__srt--DirectorMember_zUkWMwJfmNdi" title="Advances from related party">no advances and made <span id="xdx_90C_eus-gaap--RepaymentsOfRelatedPartyDebt_do_c20260501__20260731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MikeCriscioneMember__srt--TitleOfIndividualAxis__srt--DirectorMember_zI1EwvbTzFG6" title="Payments of debt"><span id="xdx_905_eus-gaap--RepaymentsOfRelatedPartyDebt_do_c20250501__20250731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MikeCriscioneMember__srt--TitleOfIndividualAxis__srt--DirectorMember_zt8o7T1gJC06" title="Payments of debt">no payments to Mike Criscione, Director, for reimbursement of various expenses. During the three months ended July 31, 2026 and 2025, Mr. Criscione paid expenses totaling $5,000 and $0, respectively, in operating expenses, including audit fees, on behalf of the Company. The Company has a balance owed to Mr. Criscione of $25,215 at July 31, 2026. Related party transactions have been disclosed in the other notes to these financial statements.

42878

5000

25215

250

16611

9434

19226

18755

123395

5000

25215

NOTE 5 – COMMITMENTS AND CONTINGENCIES Legal The Company is not a party to or otherwise involved in any legal proceedings. In the ordinary course of business, from time to time the Company may be involved in various pending or threatened legal actions. The litigation process is inherently uncertain and it is possible that the resolution of such matters might have a material adverse effect upon the Company’s financial condition and/or results of operations. However, in the opinion of management, other than as set forth herein, matters currently pending or threatened against the Company are not expected to have a material adverse effect on its financial position or results of operations. Motion Picture Residual Payments The Company is obligated to pay motion picture residual payments of approximately 3.6% of gross licensing revenues collected by Mar Vista for residual earnings payable to the SAG-AFTRA pension and health benefit plans on behalf of the actors that performed in the motion pictures. On February 12, 2025, the Company entered into a settlement agreement with SAG-AFTRA to pay $10,943 of motion picture residual payments related to the motion picture “Terror Birds” and will be withheld from future distribution fees paid to us by Mar Vista related to the motion picture “Terror Birds”. In the three months ended July 31, 2026 and 2025, the Company made no payments and has a balance owed of $10,943 under Accounts payable and accrued expenses in the accompanying consolidated Balance Sheets at July 31, 2026. Film Representation Agreement On September 30, 2024, the Company entered into a Film Representation Agreement (“Agreement”) with the producers of the film. The Agreement provides for the Company to have an exclusive right for six months to represent the film to distributors and shall receive a distribution fee of <span id="xdx_90B_ecustom--DistributionFeePercentage_pid_dp_uPure_c20240930__20240930__us-gaap--TypeOfArrangementAxis__custom--FilmRepresentationAgreementMember_zMHZqLOSDaUj" title="Distribution fee percentage">10% of the Producers’ Net proceeds, as defined. This Agreement expired on March 31, 2025.

0.036

10943

0 0 10943 0.10

NOTE 6 – SUBSEQUENT EVENTS There were no events subsequent to July 31, 2026, and up to the date of this filing that would require disclosure.