Company: RIVF
Filing Date: 2025-06-09
Form Type: 10-KT/A
Source: 0001376474-25-000520
Chunk: 2

Company: Rivulet Entertainment, Inc.
Filing Date: 2025-06-09
Form: 10-KT/A
Chunk 2
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 approximately $ 2,838,803based upon the last reported sales price on the OTC for such date. For purposes of this disclosure, shares of common stock held by officers and directors of the Registrant have been excluded because such persons may be deemed to be affiliates. This determination of affiliate status is not necessarily conclusive. As of November 1, 2024, a total of 105,588,243shares were issued and outstanding. Explanatory Note This Amendment No. 1 to Form 10-KT (this "Form 10-KT/A") amends the Transition Report on Form 10-KT of Rivulet Entertainment, Inc., a Nevada corporation (the "Company," "we," "us," and "our," as applicable), for the transition period ended June 30, 2024, that we originally filed with the Securities and Exchange Commission (the "SEC") on November 27, 2024 (the "Original Filing"). We are filing this Form 10-KT/A to restate the financial statements due to an error relating to how the Company recognized its equity prepayment made to Rivulet Media in anticipation of the pending merger (as of June 30, 2024). We have also revised certain information in i) Management's Discussion and Analysis and ii) the Controls and Procedures section that was impacted by the restatement. No other sections in the original Form 10-KT were materially impacted by the restatement and, as such, they were not included in the amended filing. Rivulet Entertainment, Inc. TABLE OF CONTENTS

|                                                                                               | Page |
| PART II                                                                                       |      |
| ITEM 7. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS |    1 |
| ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA                                           |    4 |
| ITEM 9A. CONTROLS AND PROCEDURES                                                              |   17 |
| PART IV                                                                                       |   19 |
| ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES                                           |   19 |
| SIGNATURES                                                                                    |   20 |

Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operation. The following discussion and analysis should be read in conjunction with the financial statements and related notes included elsewhere in this Transition Report on Form 10-KT/A. This document contains certain forward-looking statements that involve risks and uncertainties, such as statements