SOPAMEDIUM SIGNALOPERATIONAL10-K

SOPA is expanding its geographic focus from Vietnam-centric operations to broader Southeast Asia while demonstrating improved operational efficiency despite mixed revenue and profitability metrics.

The company has meaningfully reduced its network from 263 to 248 YouTube channels while substantially growing subscribers from 85 million to over 251 million, indicating improved content quality and audience engagement. The geographic expansion from "substantially all revenue from Vietnam" to "majority of revenue from SEA" suggests a strategic pivot to capture the region's growing population, though this transition appears to be impacting gross profit margins.

Comparing 2025-04-16 vs 2024-04-15View on EDGAR →
FINANCIAL ANALYSIS

SOPA showed revenue growth of 45% to $8.2M while achieving meaningful improvements in operational efficiency, with operating losses narrowing substantially and net losses improving by 44% to $10.2M. However, gross profit declined 25% to $1.9M, suggesting margin pressure during the geographic expansion phase. The balance sheet strengthened notably with current assets growing 79% to $14.5M and total assets increasing 30%, while the company reduced capital expenditures significantly, indicating more disciplined spending as it navigates the regional expansion.

FINANCIAL STATEMENT CHANGES
Interest Expense
P&L
-99.1%
$25K235

Interest expense declined — debt repayment or refinancing at lower rates improving earnings quality.

Capital Expenditure
Cash Flow
-86.3%
$219K$30K

Capex reduced 86.3% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Current Assets
Balance Sheet
+78.7%
$8.1M$14.5M

Current assets grew 78.7% — improving short-term liquidity or inventory/receivables build.

Inventory
Balance Sheet
-63.4%
$431K$158K

Inventory drawn down 63.4% — strong sell-through or deliberate destocking; watch for supply constraints.

Operating Income
P&L
+48.1%
-$18.0M-$9.3M

Operating leverage kicking in — revenue growth outpacing cost growth, a hallmark of scaling businesses.

Revenue
P&L
+45%
$5.6M$8.2M

Strong top-line growth of 45% — accelerating demand or successful expansion into new markets.

Net Income
P&L
+43.6%
-$18.1M-$10.2M

Net income grew 43.6% — bottom-line growth signals improving overall business health.

Total Assets
Balance Sheet
+30%
$16.4M$21.3M

Asset base grew 30% — expansion through organic growth, acquisitions, or capital deployment.

Gross Profit
P&L
-24.6%
$2.5M$1.9M

Gross margin compression — rising input costs, pricing pressure, or unfavorable product mix shift.

Accounts Receivable
Balance Sheet
-17%
$1.3M$1.1M

Receivables declined — improved collection efficiency or conservative revenue recognition.

LANGUAGE CHANGES
NEW — 2025-04-16
PRIOR — 2024-04-15
ADDED
The current network of 248 YouTube channels has onboarded over 251 million subscribers with an average monthly viewership of over 600 million views.
On May 25, 2024, the Company and the Sale Agent entered into an amendment to the Sales Agreement (the Amendment ).
Pursuant to the Amendment, the aggregate offering price of the Common Stock that will be offered and sold will be up to $1,138,282.
The United Nations Population Division estimates that the population of the SEA countries in 2000 was approximately 527 million people growing to 700 million in 2025 and 722 million in 2030.
We incurred net losses of $10,237,297 and $18,098,918 in fiscal years ended December 31, 2024 and 2023, respectively.
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REMOVED
We scaled back our operations in the food and beverage delivery market in 2023.
The current network of 263 YouTube channels has onboarded over 85 million subscribers with an average monthly viewership of over 600 million views.
The United Nations Population Division estimates that the population of the SEA countries in 2000 was approximately 525 million people growing to 693 million in 2024.
We incurred net losses of $18,098,918 and $34,015,022 in fiscal years ended December 31, 2023 and 2022, respectively.
We derive substantially all of our revenue from the operations of our Platform in Vietnam and expect to derive our revenue from SEA.
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