Company: RIVF
Filing Date: 2025-10-15
Form Type: 10-K
Source: 0001493152-25-018109
Chunk: 468

Company: Rivulet Entertainment, Inc.
Filing Date: 2025-10-15
Form: 10-K
Item: Item 8
Chunk 468
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 and markets feature-length films, television series and mini-series, and television movies, from initial
creative development through principal photography, postproduction, distribution and ancillary sales.

The
business strategy of Rivulet Entertainment, Inc. as it relates to films, television series, mini-series, and television movies is to
enter into contracts with well-known actors and actresses, acquire scripts able to attract large audiences that have been overlooked
by blockbuster producers, focus on cost control measures, obtain favorable tax credits and financing opportunities. Unlike many smaller
producers, Rivulet is not targeting “artsy” niche markets but films that appeal to a wide audience. The Company’s business
plan as an independent film producer is to fully leverage all of its guaranteed contracts that it negotiates upfront for a film to be
produced. This strategy permits the Company to raise less equity capital and obtain short-term bridge loans thereby permitting much larger
budgets than historically could be obtained by independent film producers. Management believes this strategy enables the Company to produce
films with budgets of up to $50 million although historically the Company has spent less than $15 million on each of its films to date.
This strategy also permits the Company to forego the risks associated with a speculative movie venture which may or may not repay its
funding sources by pre-selling contracts to distributors such as Netflix who are looking for content to reach its viewers. The Company
can also determine whether to sell its domestic or international rights to another production company if unanticipated cash needs develop
while in production.

The Company
intends to grow and diversify our portfolio of content to capitalize on demand from emerging and traditional platforms throughout the
world. The Company will attempt to maintain a disciplined approach to acquisition, production, and distribution of product by balancing its financial
risks against the probability of commercial success for each project. The Company pursues the same disciplined approach to investments in, and
acquisition of, libraries and other assets complementary to the business. The Company believes that its strategic focus on content
and creation of innovative content distribution strategies will enhance its competitive position in the industry, ensure optimal use
of the Company’s capital, build diversified foundation for future growth, and generate significant long-term value for the Company’s
shareholders.

    F-7

NOTE
2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis
of Presentation

These
accompanying consolidated financial statements have been presented in United States dollars (“$” or “USD”) and
are prepared in accordance