<PAGE>   1
                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549
                                    FORM 10-Q


[X]  QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
     ACT OF 1934

FOR THE QUARTERLY PERIOD ENDED      DECEMBER 31, 1996
                              --------------------------------------------------

COMMISSION FILE NUMBER:     1-12722
                        --------------------------------------------------------

                          GOOD IDEAS ENTERPRISES, INC.
--------------------------------------------------------------------------------
             (Exact name of registrant as specified in its charter)

          DELAWARE                                             #75-2206675
--------------------------------------------------------------------------------
(State or other jurisdiction of                             (I.R.S. Employer
incorporation or organization)                            Identification Number)

    4517 N.W. 31ST AVENUE, FT. LAUDERDALE, FLORIDA                33309
--------------------------------------------------------------------------------
(Address of Principal Executive Offices)                        (Zip Code)

                                 (954) 739-9600
--------------------------------------------------------------------------------
               Registrant's Telephone Number, Including Area Code

           10410 TRADEMARK STREET, RANCHO CUCAMONGA, CALIFORNIA 91730
--------------------------------------------------------------------------------
        (Former name, former address and former fiscal year, if changed
                              since last report.)

Indicate by check mark whether the registrant (1) has filed all reports required
to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
the preceding 12 months (or for such shorter period that the registrant was
required to file such reports), and (2) has been subject to such filing
requirements for the past 90 days. [ X ] Yes [ ] No


Indicate the number of shares outstanding of each of the issuer's classes of
common stock, as of the last practicable date.

As of February 10, 1997 - Common Stock, $.001 Par Value       3,948,680
<PAGE>   2
                                     PART I
                              FINANCIAL INFORMATION

ITEM 1.     FINANCIAL STATEMENTS

                          GOOD IDEAS ENTERPRISES, INC.
                     STATEMENTS OF NET ASSETS IN LIQUIDATION

                                     ASSETS

<TABLE>
<CAPTION>
                                                 DECEMBER 31             
                                                    1996        MARCH 31
                                                 (UNAUDITED)       1996  
                                                 -----------    ----------  
<S>                                             <C>            <C>          
Cash and Cash Equivalents                       $       532    $    82,701  
Accounts Receivable (Net of Allowance                                       
  for Bad Debts of $76,427                                                  
  and $77,061 at December 31, 1996                                          
  and March 31, 1996)                                75,156         61,612  
Inventories                                         146,735        196,209  
Prepaid Expenses                                      2,494          7,358  
Note Receivable - Parent                          1,971,936      2,052,243  
Property and Equipment (Net of                                              
  Accumulated Depreciation                                                  
  of $11,287 at March 31, 1996)                        --           15,801  
Other Assets                                          6,808          6,808  
                                                 -----------    ----------  
                                                                            
Total Assets                                      2,203,661      2,422,732  
                                                 -----------    ----------  
                                                                            
  LIABILITIES                                                               
                                                                            
Accounts Payable                                     18,371         86,830  
Accrued Expenses                                     20,018         28,858  
Capital Lease Obligations                              --           22,519
Reserve for Sale or Liquidation Costs                40,747        110,000  
                                                 -----------    ----------  
                                                                            
Total Liabilities                                    79,136        248,207  
                                                 -----------    ----------  
                                                                            
Commitments and Contingencies                                               
                                                                            
NET ASSETS IN LIQUIDATION (Note 1)*             $ 2,124,525    $ 2,174,525  
                                                ===========    ===========  
*Comprised of the following:                    

Preferred Stock, $.001 Par Value,
  2,000,000 Shares Authorized,
  None Issued and Outstanding                   $       --     $      --    
                                                                            
Common Stock, $.001 Par Value,                                              
  20,000,000 Shares Authorized, Issued                                      
  and Outstanding 3,948,680 Shares                                          
  at December 31 and March 31, 1996                   3,949          3,949  
                                                                            
Additional Paid-In Capital                        5,768,662      5,768,662  
Accumulated Deficit                              (3,648,086)    (3,598,086) 
                                                 -----------    ----------  
                                                 $ 2,124,525    $2,174,525  
                                                 ===========    ==========
</TABLE>



    The accompanying notes are an integral part of the financial statements.
<PAGE>   3
                          GOOD IDEAS ENTERPRISES, INC.
                            STATEMENTS OF OPERATIONS
                                  (UNAUDITED)


<TABLE>
<CAPTION>
                                                             FOR THE THREE MONTHS ENDED        FOR THE NINE MONTHS ENDED
                                                                    DECEMBER 31                      DECEMBER 31
                                                           ------------------------------  --------------------------------
                                                                1996           1995             1996            1995
                                                           --------------- --------------  --------------- ----------------
<S>                                                        <C>             <C>             <C>             <C>            
Net Sales                                                  $           --  $     377,866   $       48,868  $     1,473,416
Cost of Sales                                                       8,945        439,013           91,327        1,142,298
                                                           --------------- --------------  --------------- ----------------

Gross Profit (Loss)                                                (8,945)       (61,147)         (42,459)         331,118

Operating Expenses:
  Selling, General and Administrative Expenses                     45,905        352,563          196,486        1,139,095
  Management Fees - Parent                                             --         75,000              --           225,000
  Projected Costs through Sale or Liquidation                     (15,431)            --          (69,252)              --
                                                           --------------- --------------  --------------- ----------------

Total Operating Expenses                                           30,474        427,563          127,234        1,364,095

Loss from Operations                                              (39,419)      (488,710)        (169,693)      (1,032,977)

Other Income                                                       39,419         17,217          119,693          100,718
                                                           --------------- --------------  --------------- ----------------

Net Profit (Loss)                                          $           --  $     (471,493) $      (50,000) $      (932,259)
                                                           =============== ==============  =============== ================

Weighted Average Common Shares Outstanding                      3,948,680       3,942,013        3,948,680        3,974,936
                                                           --------------- --------------  --------------- ----------------

Net Loss Per Common Share                                  $           --  $       (0.12)  $        (0.01) $         (0.23)
                                                           =============== ==============  =============== ================
</TABLE>



    The accompanying notes are an integral part of the financial statements.
<PAGE>   4
                          GOOD IDEAS ENTERPRISES, INC.
                            STATEMENTS OF CASH FLOWS
                                  (UNAUDITED)



<TABLE>
<CAPTION>
                                                                 FOR THE NINE MONTHS ENDED
                                                                        DECEMBER 31
                                                                    1996         1995
                                                                 -----------  -----------
<S>                                                              <C>          <C>         
Cash Flow From Operating Activities:
  Net Profit (Loss)                                              $   (50,000) $  (932,259)

Adjustments to Reconcile Net Loss to Net Cash:
  Used by Operating Activities:
  Depreciation                                                          --         53,012
  Provisions for Sales Returns and Allowances                           --        (15,683)
  Value of Common Stock Issued to Officer as Compensation               --          5,000
  Excess of Capital Lease Liability Assumed by Parent
    Over Book Value of Leased Assets Transferred                      (3,703)        --
Changes in Operating Assets and Liabilities:
  (Increase) Decrease in Accounts Receivable                         (13,544)     140,816
  (Increase) Decrease in Inventories                                  49,474      168,658
  (Increase) Decrease in Prepaid Expenses                              4,864       97,301
  (Increase) Decrease in Other Assets                                   --          8,535
  Increase (Decrease) in Accounts Payable                            (68,459)      30,934
  Increase (Decrease) in Accrued Expenses                             (8,840)     (24,924)
  Increase (Decrease) in Reserve for Sale or Liquidation Costs       (69,253)        --
                                                                 -----------  -----------

Total Adjustments                                                   (109,461)     463,649
                                                                 -----------  -----------

Net Cash Used by Operating Activities                               (159,461)    (468,610)
                                                                 -----------  -----------

Cash Flow from Investing Activities:
  Purchase of Property and Equipment                                    --        (14,846)
  Disposal of Property and Equipment                                    --         48,117
                                                                 -----------  -----------

Net Cash Provided (Used) by Investing Activities                        --         33,271

Cash Flows from Financing Activities:
  Net Payments Received on Loan to Parent                             80,307      295,905
  Payments of Capital Lease Obligations                               (3,015)      (6,828)
                                                                 -----------  -----------

Net Cash Provided (Used) by Financing Activities                      77,292      289,077
                                                                 -----------  -----------

Net Increase (Decrease) in Cash and Cash Equivalents                 (82,169)    (146,262)
  Cash and Cash Equivalents - Beginning of Period                     82,701      351,355
                                                                 -----------  -----------

Cash and Cash Equivalents - End of Period                        $       532  $   205,093
                                                                 ===========  ===========
</TABLE>



    The accompanying notes are an integral part of the financial statements.
<PAGE>   5
                          GOOD IDEAS ENTERPRISES, INC.
                         NOTES TO FINANCIAL STATEMENTS
                                  (UNAUDITED)





NOTE 1 -         Plan of Sale or Liquidation and Basis of Presentation
                 -----------------------------------------------------
                 The Board of Directors of Substance Abuse Technologies, Inc.
                 ("SAT" or the "Parent"), formerly U.S. Alcohol Testing of
                 America, Inc., owner of 60.8% of the Common Stock of Good Ideas
                 Enterprises, Inc., ("Good Ideas" or the "Company"), decided at
                 its February 26, 1996 meeting to focus on its drug and alcohol
                 testing and human resource provider businesses and to dispose
                 of what it considered to be noncore businesses, such as the
                 Company. The SAT directors concluded that, because of the
                 history of losses in the Company and what they believed to be
                 the problems generally in the toy industry, as well as the
                 belief that new products were necessary to turn the Company
                 around, it would be difficult to make the Company's operations
                 profitable in a reasonable amount of time, if ever. SAT
                 management was authorized by its Board to seek offers to
                 purchase the Company. There can be no assurance that an
                 acceptable offer will be received or as to the terms of such
                 offer. If no acceptable offer is received, the SAT Board
                 intends to liquidate the Company after the results of a consent
                 solicitation for the merger hereinafter described are known. To
                 facilitate this plan, in April 1996, SAT filed a Registration
                 Statement on Form S-4 under the Securities Act of 1993, as
                 amended (the "Securities Act"), to register shares of SAT's
                 common stock to be issued to the minority stockholders of the
                 Company upon consummation of a proposed merger of a
                 wholly-owned subsidiary of SAT with and into the Company. There
                 can be no assurances that the minority stockholders will
                 approve the merger.

                 Effective March 31, 1996, the Company changed its basis of
                 accounting from the going concern basis to a liquidation basis.
                 Under the liquidation basis of accounting, assets are adjusted
                 to amounts estimated to be realizable, liabilities are stated
                 at anticipated settlement amounts and estimated costs of
                 liquidating the Company are provided to the extent reasonably
                 determinable. Accordingly, at March 31, 1996, the Company
                 recorded a reserve for the estimated costs to sell or liquidate
                 the Company and has reflected the expenses applied to the
                 reserve as a separate line on the statement of operations. The
                 statements of operations and cash flows for the period ended
                 December 31, 1995 have been prepared using the historical cost
                 (going concern) basis of accounting on which the Company had
                 previously been reporting its financial condition and results
                 of operations.

                 In the opinion of Good Ideas, the accompanying unaudited
                 financial statements reflect all adjustments (which include
                 only normal recurring adjustments) necessary to present fairly
                 the financial position, results of operations and cash flows
                 for the periods presented.

                 Results of operations for interim periods are not necessarily
                 indicative of the results of operations for full year due to
                 external factors which are beyond the control of the Company.

                 The Report should be read with the Company's Annual Report on
                 Form 10-K for the fiscal year March 31, 1996.

NOTE 2 -         Cash and Cash Equivalents
                 Cash and cash equivalents are summarized as follows:

<TABLE>
<CAPTION>
                                                DECEMBER 31          MARCH 31
                                                    1996               1996
                                                 ----------         ----------
                      <S>                       <C>                <C>       
                      Cash in Bank               $      532         $   77,951
                      Money Market Funds               --                4,750
                                                 ----------         ----------

                                                 $      532         $   82,701
                                                 ==========         ==========
</TABLE>

<PAGE>   6
                          GOOD IDEAS ENTERPRISES, INC.
                         NOTES TO FINANCIAL STATEMENTS
                                  (UNAUDITED)




NOTE 3 -         Inventories

<TABLE>
<CAPTION>
                 Inventories are summarized as follows:                       DECEMBER 31        MARCH 31
                                                                                  1996             1996
                                                                             --------------   --------------
<S>             <C>                                                          <C>              <C>
                      Finished Goods                                         $       91,022   $       74,976
                      Work in Process                                                33,785           43,463
                      Raw Materials                                                 218,928          274,770
                                                                             --------------   --------------
                                                                                    343,735          393,209
                                                                             --------------   --------------
                      Less:  Reserve for write down and
                            Net Realizable Value                                    197,000          197,000
                                                                             --------------   --------------
                      Total Inventory                                        $     146,735    $      196,209
                                                                             ==============   ==============

NOTE 4 -         Property and Equipment                                      
                 ----------------------                                       DECEMBER 31        MARCH 31
                 Property and equipment is summarized as follows:                1996              1996
                                                                             --------------   -------------- 

                      Warehouse Equipment                                    $          --    $       27,088
                      Less:  Accumulated Depreciation                                   --            11,287
                                                                             --------------   -------------- 
                      Total Property and Equipment                           $          --    $       15,801
                                                                             ==============   ============== 
</TABLE>


NOTE 5 -         Note Receivable
                 The note receivable from the Parent consists of demand loans
                 bearing interest at the rate of 8% per annum, due March 31,
                 1997 and secured by the Parent's shares in the Company.

NOTE 6 -         Capital Lease Obligations
                 As of March 31, 1996, the Company had capital lease obligations
                 totaling $22,519. The leases were payable in monthly
                 installments due from February 1988 to January 1999. These
                 leases, together with the equipment financed, were transferred
                 to the Parent during the quarter ended September 30, 1996.

NOTE 7 -         Recent Developments
                 The Board of Directors of SAT, at its February 26, 1996
                 meeting, reached a decision to either sell or liquidate the
                 Company. Accordingly, the financial statements for the year
                 ended March 31, 1996 reflected a writedown of inventory and
                 fixed assets in the amount of approximately $258,000 to reduce
                 the carrying values of these assets to estimated net realizable
                 value. In addition, the Company provided in the results of
                 operations for the year ended March 31, 1996 the projected cost
                 of operations through the date of sale or liquidation totaling
                 $110,000. During the quarter ended September 30, 1996, the
                 Company provided an additional $50,000 to cover the projected
                 cost of operation through date of liquidation.

                 Effective December 31, 1996, the employment contract with
                 William D. Robbins, Chief Executive Officer, expired and his
                 employment was terminated.



<PAGE>   7

ITEM 2.           MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
                  AND RESULTS OF OPERATIONS


LIQUIDITY AND CAPITAL RESOURCES

     During the nine months ended December 31, 1996, the Company accrued
interest income of approximately $120,000 on its loan to its Parent. The loan
bears interest at 8% and is evidenced by notes that become due March 31, 1997.
These loans were made with funds in excess of amounts required by the Company
and carry interest rates in excess of those available to the Company on short
term money market investments.

     Even if the Note Receivable ($1,971,936 at December 31, 1996) was paid by
the Parent, management does not believe that this amount would be sufficient for
the Company to acquire all of the products necessary to turn the Company around
and, if the Company is liquidated as currently contemplated as the alternative
to sale, 60.8% or approximately $1,199,000 of such payment would be returned to
the Parent and only 39.2% or approximately $773,000 would go to the Company's
minority stockholders, assuming that all creditor claims were otherwise
satisfied.

     Cash used by operations during the nine months ended December 31, 1996 was
approximately $159,000 as compared with $469,000 in the same period of the prior
year. The net loss for the nine months ended December 31, 1996 was $50,000,
which represented an increase in the $110,000 reserve which was established in
the fiscal year ended March 31, 1996 to cover the expenses incurred while
management attempted to sell or liquidate the business. The additional reserve
was established due to delays encountered in selling or liquidating the
business. Financing activities provided approximately $77,000 primarily from the
partial repayment of the loan to the Parent.

     The Company believes that its present cash resources are adequate to meet
its minimal needs while its assets are held for sale or liquidation.


RESULTS OF OPERATIONS

Three months ended December 31, 1996 as compared with three months ended
December 31, 1995

     There were no net sales for the three months ended December 31, 1996 as
compared with $378,000 for the same period of the prior year. The decrease of
$378,000 reflected the suspension of normal operations as the assets of the
Company are held for sale or liquidation.

     A negative gross profit of $9,000 was incurred in the three months ended
December 31, 1996 as compared with a negative gross profit of $61,000 in the
same period of the prior year. The loss in the current period reflected the lack
of sales and warehouse rental and other holding costs for the inventory pending
sale or liquidation.

     Selling, general and administrative expenses for the three months ended
December 31, 1996 were $46,000 as compared with $353,000 in the same period of
the prior year. The decrease of $307,000 was attributable to the suspension of
operations. Expenses continuing in 1996 consisted primarily of salary and
benefits of the Company's remaining employee who was terminated on December 31,
1996.

     During the three-month period ended December 31, 1996, the Company recorded
approximately $39,000 in interest income from a loan to its Parent as compared
with $36,000 of interest income in the same period of the prior year, offset by
a loss on the disposal of fixed assets of approximately $20,000.



Good Ideas
<PAGE>   8



RESULTS OF OPERATIONS (CONTINUED)

Nine months ended December 31, 1996 as compared with nine months ended 
December 31, 1995

     Net sales for the nine months ended December 31, 1996 were approximately
$49,000 as compared with sales of $1,473,000 in the comparable period of the
prior year. This decrease was a result of the concentration of management on the
sale or liquidation of the Company's assets rather than pursuing traditional
sales efforts.

     There was a negative gross profit of $42,000 in the nine months ended
December 31, 1996 as compared with a gross profit of $331,000 in the comparable
period of the prior year. The loss in the current period reflected the
insignificant level of sales during the period and warehouse rental and other
holding costs for the inventory and other assets of the Company.

     Selling, general and administrative expenses for the nine months ended
December 31, 1996 were $196,000 as compared with $1,139,000 in the comparable
period of its prior year reflecting the elimination of most employees and the
office facility in Texas and other related costs. The Company incurred no
management fees in the nine months ended December 31, 1996 as the Parent
suspended these charges retroactive to January 1, 1996.

     During the nine months ended December 31, 1996, the Company recognized
interest income of approximately $120,000 on its loans to the Parent as compared
with interest income from affiliates of $118,000 in the same period of the prior
year. The prior year net other income (expense) included a charge of $20,000 for
loss on disposal of fixed assets.

     The Company provided a reserve for sale or liquidation costs of $110,000 in
its results of operations for the year ended March 31, 1996. However, due to the
delay in the sale or liquidation of the assets of the Company, an additional
provision of $50,000 was charged against the second quarter income to cover
costs expected to be incurred through sale or liquidation. Approximately
$119,000 of the reserve was utilized in the nine months ended December 31, 1996
to offset losses incurred.



Good Ideas
<PAGE>   9
                                     PART II
                                OTHER INFORMATION


ITEM 1  -  Legal Proceedings

           There are no known legal proceedings pending against the Registrant.

ITEM 2  -  Changes in Securities

           There have been no changes in securities of the Registrant during the
           period covered by these Reports.

ITEM 3  -  Defaults upon Senior Securities

           None

ITEM 4  -  Submission of Matters for a Vote of Security Holders

           There was no matter submitted to a stockholder vote during the period
           covered by these Reports.

ITEM 5 -   Other Information

           Effective January 1, 1997, the Good Ideas Common Stock was delisted
           from the Pacific Stock Exchange and now trades on the
           over-the-counter market.

ITEM 6  -  Exhibits and Reports on Form 8-K

           None.




Good Ideas
<PAGE>   10
                                   SIGNATURES


Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned thereto duly authorized.


                                      GOOD IDEAS ENTERPRISES, INC.
                                           Registrant



Date:  February  14, 1997             BY:     /s/ Dennis A. Wittman
       ------------------------              -------------------------------
                                             Dennis A. Wittman
                                             Vice President of Finance and
                                                Chief Financial Officer