Company: RIVF
Filing Date: 2025-08-14
Form Type: 10-Q
Source: 0001641172-25-024216
Chunk: 75

Company: Rivulet Entertainment, Inc.
Filing Date: 2025-08-14
Form: 10-Q
Item: Part I, Item 2
Chunk 75
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uating the impact that the new ASU will have on its combined financial statements.

Item
3. Quantitative and Qualitative Disclosures about Market Risk

As
a smaller reporting company, we are not required to provide the information required by this Item.

Item
4. Controls and Procedures

Evaluation
of Disclosure Controls and Procedures

Our
management, with the participation of our chief executive officer/chief financial officer, evaluated the effectiveness of our disclosure
controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) and pursuant to Rules 13a-15(b) and 15d-15(b) under the Securities
Exchange Act of 1934, as amended (the “Exchange Act”) as of December 31, 2024. Disclosure controls and procedures are controls
and procedures that are designed to ensure that information required to be disclosed in our reports filed or submitted under the Exchange
Act, such as this Form 10-Q, is recorded, processed, summarized and reported, within the time period specified in the SEC’s rules
and forms, and that such information is accumulated and is communicated to our management, including our principal executive and principal
financial officers, or persons performing similar functions, as appropriate, to allow timely decisions regarding required disclosure.
In designing and evaluating the disclosure controls and procedures, management recognizes that any controls and procedures, no matter
how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives. In addition, the design
of disclosure controls and procedures must reflect the fact that there are resource constraints and that management is required to apply
its judgment in evaluating the benefits of possible controls and procedures relative to their costs.

Our
disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e)) are designed to ensure that information required to
be disclosed by us in reports we file or submit under the Securities Exchange Act of 1934, as amended, is recorded, processed,
summarized and reported within the appropriate time periods, and that such information is accumulated and communicated to the Chief
Executive Officer/Chief Financial Officer, as appropriate, to allow timely discussions regarding required disclosure. We, under the
supervisions of and with the participation of our management, including our Chief Executive Officer/Chief Financial Officer have
evaluated the effectiveness of our disclosure controls and procedures. Based upon such evaluation, our chief executive officer and
our chief financial officer have concluded that, as of