ADDED
7262(b)) by the registered public accounting firm that prepared or issued its audit report.
CYBERSECURITY 30 ITEM 2 PROPERTIES 31 ITEM 3 LEGAL PROCEEDINGS 31 ITEM 4 MINE SAFETY DISCLOSURES 31 PART II.
Any forward-looking statement in this Annual Report reflects our current view with respect to future events and is subject to these and other risks, uncertainties and assumptions relating to our operations, results of operations, industry and future growth.
Given these uncertainties, you should not rely on these forward-looking statements as predictions of future events.
In this Annual Report, unless otherwise stated or as the context otherwise requires, references to the Company, we, us, our and similar references are to Eva Live Inc., a Nevada corporation.
The Company appointed Rizvan Jamal as an independent director of the Company in May 2025.
The Company appointed Ali Shadman as an independent director of the Company in June 2025.
On September 9, 2021, the Company completed a reverse split in the amount of 1-for-150, changed the Company s name to Eva Live Inc., changed the Company s trading symbol from MLWN to GOAI, and executed an Acquisition Agreement resulting in a change of control of the Company.
and a change in the Company s ticker symbol from MLWN to the new trading symbol GOAI .
4 On January 28, 2026, after obtaining the required Nasdaq approval, our common stock started to trade on Nasdaq under the symbol GOAI .
REMOVED
CYBERSECURITY 11 ITEM 2 OPERATING LEASES 11 ITEM 3 LEGAL PROCEEDINGS 11 ITEM 4 MINE SAFETY DISCLOSURES 11 PART II.
These forward-looking statements present our estimates and assumptions only as of the date of this Form 10-K.
For the fiscal year ending December 31, 2024, we had six (6) customers, primarily from North America, compared to seven (7) customers for the fiscal year ending December 31, 2023.
The top three customers represent 85% and 93% of revenue for the fiscal year ending December 31, 2024, and 2023, respectively.
The Company has no operation exposure in the region affected by war.
On September 28, 2021 (the Acquisition Date ), the Company entered a reverse capitalization transaction (Acquisition) with EvaMedia Corp.
AdFlare Acquisition On July 13, 2022, the Company entered into a Share Exchange Agreement ( AdFlare SEA ) with AdFlare Limited, a company duly formed under the laws of Ireland (Reg.
Number: 714192) ( AdFlare ), and the shareholders of AdFlare, Phil Aspin, an individual and Stephen Adds, an individual (collectively, the Shareholders ) whereby the Company acquired One Hundred (100%) percent of the issued and outstanding shares of AdFlare in exchange for 500,000 shares of the Company s restricted common stock valued at $1,500,000 using the discounted cash flow methodology.
Phil Aspin, co-founder of AdFlare, has served as a member of the Company s Board of Directors since September 28, 2021.
The Company carried out the Goodwill Impairment Analysis as of December 31, 2022, where the carrying value of Goodwill as of December 31, 2022, is $1,500,000.