Company: GMER
Filing Date: 2025-11-14
Form Type: 10-Q
Source: 0001493152-25-023350
Chunk: 18

Company: GOOD GAMING, INC.
Filing Date: 2025-11-14
Form: 10-Q
Item: Part I, Item 1
Chunk 18
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, as our financial reporting
and accounting functions were performed by an external consultant with no oversight by a professional with accounting expertise. Our
Chief Executive Officer and Chief Financial Officer did not possess accounting expertise and our company does not have an audit committee.
This weakness was due to the Company’s lack of working capital to hire additional staff. Subsequently, with the completion of transition
in the management and Board, the financial management will be led by a certified public accountant with extensive accounting experience
who follows the standards of U.S. generally accepted accounting principles and internal controls procedures to ensure the faithful representation
of the financial statements, including the results of operations, financial position, and cash flows of the reporting entity.

Changes
in Internal Control over Financial Reporting

Except
as noted above, there have been no changes in our internal control over financial reporting identified in connection with the evaluation
required by paragraph (d) of Exchange Act Rules 13a-15 or 15d-15 that occurred during our first quarter of 2025 that have materially
affected, or are reasonably likely to materially affect, our internal control over financial reporting.

6

PART
II - OTHER INFORMATION

Item
1. Legal proceedings

To
our best knowledge, we are not currently a party to any legal proceedings that, individually or in the aggregate, are deemed to be material
to our financial condition or results of operations. None of our directors, officers or affiliates is involved in a proceeding adverse
to our business or has a material interest adverse to our business.

Item
1–A. Risk factors

We
are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information
under this item.

Item
2. Unregistered sales of equity securities and use of proceeds

Other
than as described below, there were no issuance of unregistered sales of equity securities during the three months ended September 30,
2025.

On
January 3, 2025, the Company issued 594,121 Company’s common stock to ViaOne employees as stock based compensation.

On
February 3, 2025, the Company issued 594,121 Company’s common stock to ViaOne employees as stock based compensation.

Item
3. Defaults upon senior securities

None.

Item
4. Mine safety disclosures

Not
Applicable.

Item
5. Other information

Rule
10b5-1 Trading Arrangement

During
the three months ended September