# AI Era Corp.

> Clarifo company profile — qualitative business description generated from
> the company's filings. Financial statements, charts and ratios are
> available on Clarifo (https://www.clarifo.com/en/companies/AI Era Corp.).

## Overview

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.”

## Products & services

• Film/TV copyright sales (movies, TV series, short series)
• Broadcast & download licensing to web/cloud platforms
• NFT MMM platform licensing (1–2 year access licenses)
• Embedded marketing in media content (ad integration)
• Movie theater admissions, food & beverage, gift cards
• In-theater advertising (pre-show commercials)
• Consulting (software dev, restructuring, AI-based oversight)

- **Content IP sales and licensing** (40%) — Sales of copyrights and time-based licenses for broadcast/download of film and TV (incl. short-form drama).
- **NFT MMM platform licensing** (25%) — Non-cancelable, non-refundable licenses providing access to the NFT MMM platform via web/mobile for 1–2 years.
- **Marketing and advertising services** (15%) — Embedded marketing within content plus in-theater advertising shown prior to movie exhibitions.
- **Movie theater operations** (10%) — Admissions, food and beverage sales, and related items such as gift cards/exchange tickets at AB Cinemas.
- **Consulting and AI-related services** (10%) — Consulting for software development, restructuring, strategic advisory, and AI-based solutions/project oversight for short drama platforms.

- Film/TV copyright sales (movies, TV series, short series)
- Broadcast & download licensing to web/cloud platforms
- NFT MMM platform licensing (1–2 year access licenses)
- Embedded marketing in media content (ad integration)
- Movie theater admissions, food & beverage, gift cards
- In-theater advertising (pre-show commercials)
- Consulting (software dev, restructuring, AI-based oversight)

## 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** (primary) — 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)** (secondary) — Acquire copyrights to movies/TV series to control distribution and monetization; revenue recognized when control transfers.
- **NFT MMM platform licensees** (primary) — 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** (secondary) — Purchase embedded marketing placements within content and/or in-theater advertising inventory to reach audiences.
- **Theater patrons** (emerging) — Consumers buying tickets, food and beverage, and gift cards/exchange tickets at the company’s operated theater.
- **Consulting clients** (emerging) — Engage the company for software development, corporate restructuring, strategic advisory, and AI-based project oversight services.

- Streaming and web/cloud platforms licensing broadcast/download rights
- Buyers acquiring movie/TV copyrights (control transfers on delivery)
- NFT MMM platform licensees seeking platform/data access for 1–2 years
- Brands buying embedded marketing integrated into content
- Advertisers buying pre-show commercials in theaters
- Local moviegoers purchasing admissions and concessions at AB Cinemas
- Companies hiring consulting for software, restructuring, and AI oversight

## 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.

- Incorporated in Nevada; U.S.-based reporting issuer
- Operates AB Cinemas NY, Inc., implying New York theater exposure
- Digital licensing enables remote delivery to web/cloud platforms
- No disclosed revenue-by-country figures in provided excerpts
- Local theater economics depend on competition and patron traffic

## 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 capital** (short-term) — Management states execution of the business plan depends on shareholder support and external financing amid going-concern uncertainty.
- **Reconfigure content distribution and monetization channels** (short-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 initiatives** (medium-term) — The company is pursuing multiple monetization paths (IP licensing/sales, NFT platform licensing, AI-related content) to diversify revenue sources.

- Secure financing to fund operations and support going concern
- Shift from owned ABQQ.tv to third-party broadcasting distribution
- Grow IP sales and broadcast/download licensing for short-form drama
- Monetize NFT MMM via multi-year, fixed-fee licensing agreements
- Expand embedded marketing and advertising monetization
- Develop/obtain AI-related IP (e.g., ufilm AI IP) for future content
- Pursue corporate actions (reverse split/name change) for market access

## 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.

- **Substantial doubt about ability to continue as a going concern** [critical] — Filings cite accumulated deficits, working capital deficits, and reliance on shareholder/external financing to meet obligations and execute the plan.
- **Structural decline in exclusive theatrical windows and shift to streaming** [high] — Theater operations face alternative delivery methods (PVOD/streaming) and same-day releases, reducing attendance and pricing power.
- **Information systems failures or security breaches** [medium] — Disclosed as a theater operational risk and relevant to digital licensing/platform activities; disruptions can halt sales and damage trust.
- **Uncertainty around intellectual property rights and infringement claims** [medium] — The company monetizes copyrights and licenses; disputes over ownership or infringement can delay deals and create legal costs.

- Going-concern risk driven by funding needs and operating cash burn
- Theater demand pressured by streaming and shorter release windows
- Dependence on distributors/film supply; limited control over content
- Competition from large platforms (Netflix, Amazon, Apple) in streaming
- NFT platform licensing is new and crowded; uncertain adoption
- IP rights protection and infringement claims could disrupt monetization
- Cybersecurity or system failures could impair operations and revenue
- Regulatory non-compliance could lead to fines and operating limits

## Accounting

AI Era applies ASC 606 and uses multiple revenue recognition patterns that can materially affect period-to-period comparability. Copyright sales are recognized at a point in time when control transfers (e.g., delivery of master copy and completion of authorization), which can create lumpiness depending on deal timing. Several revenue streams are recognized over time on a straight-line basis—most notably NFT MMM platform licensing and broadcast/download licensing—so contract start dates and license terms drive reported revenue even when cash is received upfront. Theater-related revenue is recognized at the time of exhibition or when customers take possession of food and beverage, while gift card and exchange ticket sales are deferred until redemption or breakage estimation. Embedded marketing and in-theater advertising are recognized at a point in time upon integration/exhibition and customer approval, making revenue sensitive to production schedules and acceptance milestones.

- **Revenue recognition timing under ASC 606 across IP, licensing, and services** — Affects revenue volatility, deferred revenue balances, and margin comparability
- **Deferred revenue and breakage estimates for gift cards/exchange tickets** — Impacts contract liabilities and timing of recognized theater revenue

- ASC 606 applied across diverse revenue streams with mixed timing
- Copyright sales: point-in-time on control transfer and authorization
- Broadcast/download licenses: straight-line over license term
- NFT MMM licenses: over-time straight-line (typically 1–2 years)
- Theater admissions/F&B: point-in-time at exhibition/possession
- Gift cards/exchange tickets: deferred revenue until redemption/breakage
- Embedded marketing: recognized on integration plus customer approval
- Contract assets/liabilities can swing with upfront billings vs delivery

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*Last updated: 2026-08-11T04:46:17.359366+00:00*