AERAOTCPatent Owners & LessorsUS GAAP · USD

AI Era Corp.

AI Era Corp. (formerly AB International Group Corp.) is a Nevada-incorporated microcap company that monetizes entertainment-related intellectual property and services across several small business lines. Its revenue mix includes licensing and sales of film/TV copyrights, broadcast and download licensing to third-party platforms, a licensed NFT MMM platform, and marketing/advertising services tied to content and theaters. The company also operates a movie theater business through AB Cinemas NY, Inc. and provides consulting services related to software development, corporate restructuring, and AI-based solutions for short drama platforms. In early 2025 it sold its proprietary ABQQ.tv broadcasting platform and shifted to distributing its content via a third-party platform arrangement, while also pursuing rights related to “ufilm AI IP.”

Revenue6.4m USD
+93.0 %y/y
Operating profit (EBIT)1.9m USD
+286.3 %y/y
EBIT margin29.5%
+14.8 ppy/y
Net income1.5m USD
+168.4 %y/y
Free cash flow-2.3m USD
−1,528.6 %y/y

Fiscal year 2025 · change from previous year

Development 2020–2025

-4-202468m USD2020: 0.45 m USD2020: EBIT -1.4 m USD20202021: 0.12 m USD2021: EBIT -3.2 m USD20212022: 2.9 m USD2022: EBIT -2.0 m USD20222023: 1.5 m USD2023: EBIT -3.6 m USD20232024: 3.3 m USD2024: EBIT 0.49 m USD20242025: 6.4 m USD2025: EBIT 1.9 m USD20256.41.9
RevenueOperating profit (EBIT)

Business

Share of revenue
Content IP sales and licensing40 %

Sales of copyrights and time-based licenses for broadcast/download of film and TV (incl. short-form drama).

NFT MMM platform licensing25 %

Non-cancelable, non-refundable licenses providing access to the NFT MMM platform via web/mobile for 1–2 years.

Marketing and advertising services15 %

Embedded marketing within content plus in-theater advertising shown prior to movie exhibitions.

Movie theater operations10 %

Admissions, food and beverage sales, and related items such as gift cards/exchange tickets at AB Cinemas.

Consulting and AI-related services10 %

Consulting for software development, restructuring, strategic advisory, and AI-based solutions/project oversight for short drama platforms.

Customers

AI Era’s customers span both consumer and business buyers depending on the revenue stream. For content IP, customers are streaming/short-drama platforms and other distributors that license broadcast and download rights, as well as buyers that acquire copyrights outright. For the NFT MMM platform, customers are licensees that pay fixed consideration for time-based access to the platform and its data via web and mobile interfaces. The theater business serves local moviegoers purchasing tickets, concessions, and gift cards, while advertisers and brands buy pre-show theater ads and embedded marketing placements inside media content. Consulting customers include companies seeking software development support, corporate restructuring/strategic advisory, and AI-based project oversight intended to improve personalization and advertising monetization for short drama platforms.

Digital platforms and distributors

License broadcast/download rights for films and short-form drama series to offer content on their platforms; typically time-based licenses.

IP buyers (copyright purchasers)

Acquire copyrights to movies/TV series to control distribution and monetization; revenue recognized when control transfers.

NFT MMM platform licensees

Pay fixed, non-cancelable fees for access to the NFT MMM platform and its data via web/mobile over 1–2 year terms.

Advertisers and brand partners

Purchase embedded marketing placements within content and/or in-theater advertising inventory to reach audiences.

Theater patrons

Consumers buying tickets, food and beverage, and gift cards/exchange tickets at the company’s operated theater.

Consulting clients

Engage the company for software development, corporate restructuring, strategic advisory, and AI-based project oversight services.

Strategy

The company’s near-term strategy centers on funding and liquidity: management highlights dependence on shareholder support and external financing to execute its business plan and continue as a going concern. Operationally, it is repositioning its distribution approach by selling the proprietary ABQQ.tv platform and moving to a third-party broadcasting arrangement for its film and TV drama copyrights. It is also attempting to expand monetization avenues across IP licensing/sales, NFT MMM platform licensing, embedded marketing, and consulting services tied to AI-based solutions for short drama platforms. Corporate actions such as the proposed reverse stock split and name change to AI Era Corp. reflect an effort to support capital markets objectives and corporate restructuring while pursuing new IP initiatives such as “ufilm AI IP.”

Obtain continued funding and working capitalShort term

Management states execution of the business plan depends on shareholder support and external financing amid going-concern uncertainty.

Reconfigure content distribution and monetization channelsShort term

Selling ABQQ.tv reduces owned-platform exposure but requires successful third-party distribution to monetize copyrights.

Broaden IP-driven revenue streams including AI-related initiativesMedium term

The company is pursuing multiple monetization paths (IP licensing/sales, NFT platform licensing, AI-related content) to diversify revenue sources.

Geography

AI Era Corp. is a U.S.-domiciled company (Nevada incorporation) with operations that include a movie theater business (AB Cinemas NY, Inc.), indicating a physical footprint in New York State. Its content licensing and platform licensing activities are delivered digitally, allowing it to serve customers outside the immediate theater catchment area, but the filings provided do not disclose a revenue split by region or country. The company’s competitive set for online distribution includes large global streaming platforms, which implies that customer acquisition and pricing pressure are influenced by global media market dynamics. Geographic concentration risk is likely higher for the theater segment because attendance depends on local demand and competition in the specific markets where the theater operates.

Risks

AI Era’s business model combines small-scale theater operations with IP licensing/sales and platform licensing, creating execution risk across multiple unrelated lines and increasing reliance on a limited number of deals. Management discloses substantial doubt about the company’s ability to continue as a going concern, making access to financing a central risk to sustaining operations and funding content/IP acquisition. The theater segment faces structural pressure from intense local competition and the shift toward streaming, including shrinking theatrical release windows and alternative delivery methods such as premium video on demand. The digital businesses face competitive risk from much larger streaming and technology companies, as well as IP protection/infringement uncertainty and cybersecurity/information systems risks. Regulatory compliance across federal, state, local, and international regimes is also highlighted as critical, with non-compliance potentially leading to fines, restrictions, and reputational harm.

Sorted by severity
LowMediumHighLowMediumHighImpact →Likelihood →Substantial doubt about ability to continue as a going concern1Structural decline in exclusive theatrical windows and shift to streaming2Information systems failures or security breaches3Uncertainty around intellectual property rights and infringement claims4
Impact is the risk’s severity and likelihood how probable it is over the next few years, both assessed from the company’s reports. Numbers match the list.
  1. Substantial doubt about ability to continue as a going concernImpact: CriticalLikelihood: High

    Filings cite accumulated deficits, working capital deficits, and reliance on shareholder/external financing to meet obligations and execute the plan.

    Exposure: Liquidity and access to equity/debt financing

  2. Structural decline in exclusive theatrical windows and shift to streamingImpact: HighLikelihood: High

    Theater operations face alternative delivery methods (PVOD/streaming) and same-day releases, reducing attendance and pricing power.

    Exposure: AB Cinemas admissions and concessions

  3. Information systems failures or security breachesImpact: MediumLikelihood: Medium

    Disclosed as a theater operational risk and relevant to digital licensing/platform activities; disruptions can halt sales and damage trust.

    Exposure: Operational continuity and customer relationships

  4. Uncertainty around intellectual property rights and infringement claimsImpact: MediumLikelihood: Medium

    The company monetizes copyrights and licenses; disputes over ownership or infringement can delay deals and create legal costs.

    Exposure: Content IP sales/licensing and embedded marketing deliverables

Accounting

Judgemental items
Revenue recognition timing under ASC 606 across IP, licensing, and services

Mix of point-in-time (copyright sales, ads) and over-time (licenses, consulting) recognition can materially change quarterly revenue patterns.

Impact: Affects revenue volatility, deferred revenue balances, and margin comparability

Deferred revenue and breakage estimates for gift cards/exchange tickets

Theater gift card sales are deferred until redemption or breakage estimation, requiring judgment about redemption likelihood.

Impact: Impacts contract liabilities and timing of recognized theater revenue

Publicly listed companies with a comparable business focus.

Last updated: 24/09/2026

AI Era Corp. (OTC) – Patent Owners & Lessors | Financial Analysis – Clarifo