Company: RIVF
Filing Date: 2025-10-15
Form Type: 10-K
Source: 0001493152-25-018109
Chunk: 283

Company: Rivulet Entertainment, Inc.
Filing Date: 2025-10-15
Form: 10-K
Item: Item 4
Chunk 283
---
 of the common shares outstanding as of October 13, 2025. Further,
the directors and officers as a group also held <1% of the common shares outstanding as of October 13, 2025.

Change
in control

Not
applicable

ITEM
13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE.

Transactions
with related persons, promoters and certain control persons

Not
applicable

Corporate
Governance

The
Company’s sole director, Walter Geldenhuys, is not independent.

ITEM
14. PRINCIPAL ACCOUNTING FEES AND SERVICES.

The
following table shows the fees paid or accrued for the audit and other services provided by our principal accountant.

    For
    the Twelve Months Ended June 30,

    2025  
    2024
  
    Audit
    fees 
    $186,000  
    $67,500
  
    Audit related
    fees 
    $-  
    $-
  
    Tax fees 
    $-  
    $10,000
  
    All other
    fees 
    $-  
    $-

Audit
Fees

Audit
fees represent the professional services rendered for the audit of our annual financial statements and the review of our consolidated
financial statements included in quarterly reports, along with services normally provided by the accountant in connection with statutory
and regulatory filings or engagements.

Audit
Related Fees

Audit-related
fees represent professional services rendered for assurance and related services by the principal accountant that are reasonably related
to the performance of the audit or review of our consolidated financial statements that are not reported under audit fees.

Tax
Fees

Tax
fees represent professional services rendered by the principal accountant for tax compliance, tax advice, and tax planning. During the
year ended June 30, 2024, services were rendered by the principal accountant to obtain a tax credit provided by the state of Ohio related
to film production that occurred in the state.

All
Other Fees

All
other fees represent fees billed for products and services provided by the principal accountant, other than the services reported for
the other categories.

17

PART
IV

ITEM
15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES.

The
following exhibits are filed as part of this Form 10-K:

    Exhibit
    Number
     
    Description

    14.1
     
    Code of Ethics