OTC: GFMH

On
October 25, 2011, Goliath Film and Media International, a Nevada corporation, entered into an Agreement and Plan of Reorganization (the
“Exchange Agreement”), pursuant to which Goliath Film and Media International was acquired by China Advanced Technology.
Prior to the acquisition, our principal operations consisted of internet marketing, and were conducted through a wholly owned subsidiary,
Live Wise, Inc. Live Wise was disposed of on October 31, 2011 for cancellation of debt and shares described below. At the Closing Date,
there were no assets or liabilities on China Advanced Technology’s balance sheets.

The
transaction closed on October 31, 2011 (the “Closing Date”). On the Closing Date China Advanced Technology acquired Goliath
Film and Media International by issuing 47,000,000 shares of its Common Stock, constituting 70.1% of the outstanding shares after giving
effect to their issuance and the cancellation of 15,619,816 shares held by China Advanced Technology’s prior control person. Immediately
following the Closing, 67,100,000 shares were issued and outstanding. On the Closing Date, the name of China Advanced Technology was
changed to Goliath Film and Media Holdings. All share numbers herein have been adjusted for an eight-for-1 forward stock split affected
as of the Closing Date. The forward stock split was reflected in the trading market on February 13, 2012.

Overview.

Goliath
Film and Media Holdings, through its wholly-owned subsidiaries Goliath Film and Media International and Goliath Movie Partners 1, LLC
(collectively, “Goliath” or the “Company”), develops, produces and licenses for distribution, domestically and
internationally, quality digital content with an emphasis on “niche” markets of the feature motion picture and television
content segments of the entertainment industry, such as, without limitation, education, faith-based, horror and socially responsible
minority content. Goliath does not intend to engage in domestic theatrical distribution of motion pictures to any significant extent.

In
qualified cases, Goliath will develop screenplays that will be outsourced to an independent entity for production, but will be licensed
for distribution through the Company. Also, in certain cases Goliath will produce content that is tied to working with an established
distributor that provides an advance or minimum guarantee for the production of a project that will be licensed by the participating
distributor. Goliath plans to produce content and to distribute domestically and internationally, through a wide distribution network
which includes major international theatrical exhibitors, and other distributors and television networks. We plan to utilize corporate
sponsorships as a means of reducing the costs of advertising and marketing in distribution. Further, we may augment our marketing efforts
with a limited and strategically focused advertising campaign in traditional “print” media with press releases targeted specifically
toward standard entertainment industry trade journals and publications on an “as needed” basis as well as the inclusion of
targeted “social media” campaigns.

Goliath’s
revenue model includes receiving revenue from distribution fees. A limited number of its content properties include projects developed
and produced by Goliath and those produced by an independent third party production companies.

4

Production
Agreements.

On
March 4, 2016, we signed a distribution agreement with Mar Vista Entertainment, LLC (“Mar Vista”) to distribute a feature
length motion picture currently completed. Per the agreement, we received $125,000 in advance payments per an agreed delivery schedule
for providing distribution rights on the motion picture “Bridal Bootcamp” a romantic comedy movie produced by Goliath for
delivery to Mar Vista for distribution. Additionally, Mar Vista will receive 35% of the gross proceeds for a period of 25 years on the
motion picture. As of October 31, 2016, the Company had received $125,000 of the advance payments. Bridal Boot Camp was completed in
October 2016 resulting in the recognition of the advance payments as revenue of $125,000 in October 2016. Mar Vista is distributing this
film. The Company had distribution revenues $5,382 and $16,328 for the fiscal years ended April 30, 2026 and 2025, respectively.

On
September 18, 2015, we signed a distribution agreement with Mar Vista to distribute a feature length motion picture currently completed.
Per the agreement, we received $125,000 in advance payments per an agreed delivery schedule for providing distribution rights on the
motion picture “Merry Exes” retitled “Girlfriends of Christmas Past” a Christmas holiday movie produced by Goliath
and delivered to Mar Vista. for distribution. Additionally, Mar Vista will receive 35% of the gross proceeds for a period of 25 years
on the motion picture. As of October 31, 2016, we had received $125,000 of the advance payments. “Merry Exes” “Girlfriends
of Christmas Past was completed June 6, 2016 resulting in the recognition of the advance payments as revenue of $125,000 in June 2016.
Mar Vista distributed this movie to UPTV. For the years ended April 30, 2026 and 2025, we had distribution revenues of $14,953 and $16,398,
respectively.

On
May 20, 2015, we signed a distribution agreement with Mar Vista to distribute a feature length motion picture currently completed by
us and being licensed by Mar Vista. Per the agreement, we received $175,000 in advance payments per an agreed delivery schedule for providing
distribution rights on the motion picture “Terror Birds” a science fiction movie produced by Goliath and delivered to Mar
Vista. for distribution. Additionally, Mar Vista will receive 30% of the gross proceeds for a period of 25 years on the film. As of April
30, 2016, the Company had received $175,000 of the advance payments. Terror Birds was completed December 14, 2015 resulting in the recognition
of the advance payments as revenue of $175,000 in February 2016. Mar Vista is continuing to distribute this film. The Company had no
revenue for the years months ended April 30, 2026 and 2025, respectively.

Questions
and Answers

What
is your business?

We
develop, produce and distribute motion pictures and digital content. At this time, we do not intend to engage in theatrical releases
of motion pictures, due to the high up- front costs of advertising and marketing theatrically. However, in some specific cases the company
will consider theatrical releases based upon a “four wall”, limited release delivery that will be focused on targeted niche
audiences.

What
is the timeline for your activities during the next 12 months?

Over
the next 90 days to one year, our efforts will be concentrated on developing and producing content with distributors for licensing by
them of at least three projects.

What
is this going to cost you?

We
expect that producing the aforementioned content will cost approximately $150,000 per project, however licensing and distribution will
be handled by an experienced distributor for a fee of anywhere from 30 – 35% and the costs of advertising and marketing will be
handled by them and charged against gross distribution licensing proceeds.

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Why
are these motion pictures not being distributed already?

The
motion pictures that are being produced by the Company and distributed by Mar Vista take anywhere from six to nine months from completion
of production and delivery to obtain licensing agreements.

Generally,
the main reason why good, quality motion pictures are not distributed is that the production of a motion picture requires money and creativity,
and marketing a motion picture requires an entirely different set of skills. Many people dream of making a movie; few aspire to distribute
them. We estimate that there are in excess of 10,000 such motion pictures “gathering dust.” There also have been and continue
to be substantial tax incentives for motion picture production in many States and international Territories, so that many producers do
not need to depend on successful marketing in order to find investors for their projects. A secondary factor is the difficulty of finding
a reputable distributor. We think that our management has an excellent reputation in the industry and we will be able to obtain distribution
rights for content. Finally, many distributors as well as buyers do not have an interest in niche market films, because they see the
market as limited. Goliath sees the problem to be, rather, there is no market merely because no one has assembled a critical mass of
films for these niches. Most participants in the motion picture industry are based in “Hollywood” and the major coastal metropolitan
areas. As an example, our “faith-based” films especially are targeted toward the “Bible Belt” and the “Flyover
Country”: places that the industry has consistently overlooked.

Why
are you able to identify and acquire these motion pictures and educational videos?

After
attending all the major content acquisition markets around the world over the last three years, our Staff has developed relationships
with numerous quality filmmakers who need assistance in marketing and distributing their product. Goliath has also developed vital relationships
with many of the major content buyers, distributors, networks and sales agents. Many of the filmmakers have requested the Company’s
assistance in marketing and distributing their product. Goliath will continue to pursue the marketing and distribution of product that
is demanded in the marketplace and desired by major aggregators, distributors, networks and studios.

So
how are you different than Amazon, Netflix, and Hulu, to name a few? How can you compete with them? They have a lot of money and name
recognition. Why wouldn’t they jump into your niches?

As
a content provider we are not competing with these entities but rather are working on providing them with quality content. As an example,
NETFLIX using its “streaming platform” has such a high demand for programming content, they are spending in excess of $20
billion this year for the acquisition of completed programming as well as for the development of original content by them. Therefore,
as is mentioned, part of their resources are directed toward acquiring content and part is targeting “in-house” and joint
venture productions of quality content. This content will be targeted to their subscription base on a domestic and international level.

There
are a number of quality content producers that work with the major networks and content distributors, Goliath is moving toward becoming
one of these content providers. We believe there exists significant opportunities for our company in that the demand for programming
is increasing almost exponentially. Irrespective of the platform for viewing by the consumer/subscriber, the demand for quality content
is continuing to expand. The upward trend is ongoing, which is where we see an opportunity for Goliath to provide product to reach many
components of the overall market.

Don’t
cable and satellite networks already offer specialty channels like TBN (for faith based) and BET (Black Entertainment Television (for
the African-American Community)?

As
mentioned above about NETFLIX, even though these channels maybe in niche markets they must expand the type, genre and format of the content
that they are showing in order to remain viable, therefore the opportunity to assist them by providing quality programming is ongoing
and expanding.

What
other niches are you looking at entering?

We
believe that there is an increasing and ongoing trend in home entertainment in servicing niches. Many viewers have cable or satellite
service with hundreds of channels, but view only a few channels that cater to their particular interests. The significant type of niche
we are targeting are the numerous immigrant groups in the United States. Other than Spanish speaking immigrants, coverage is scarce.

6

There
are many interest groups that might be interested in specialty movies or programming. As an example, in Hawaii and Southern California,
for instance, surfing is quite popular, and there exists a huge body of surfing films which would be of interest.

What
about ancillary markets?

We
plan to incorporate advertising and marketing through social media and traditional outlets to the highest degree possible.

How
do these distribution rights work?

We
enter into a Distribution Agreement for each motion picture. Terms may be perpetual or limited by years. The motion pictures that we
are acquiring will have a term of five years. We will generally obtain a fee of 20% to 30% of gross revenues. Licensing will be flexible
for usage applications on a yearly or multi-year basis. Most markets, especially foreign territories have a tendency to continuously
renew content licensing.

How
many employees do you have? Do you have an office?

We
have no employees. Our administrative office is in Carson City, Nevada.

Do
you have a website?

Our
website is www.goliathfilmandmediainternational.com. We have a mirror site at www.goliathfilmandmedia.com