Quarterly Report for Quarter Ending June 30, 2025 (Form 10-Q)

Management's Discussion and Analysis of Financial Condition and Results of Operations.

FORWARD-LOOKING STATEMENTS

This Quarterly Report on Form 10-Q, including "Management's Discussion and Analysis of Financial Condition and Results of Operations" in Item 2 of Part I of this report include forward-looking statements. Information in this report contains "forward looking statements" which may be identified using forward-looking terminology, such as "may", "shall", "will", "could", "expect", "estimate", "anticipate", "predict", "probable", "possible", "should", "continue", "believes", "estimates", "projects", "targets", or similar terms, variations of those terms or the negative of those terms. The forward-looking statements specified in the following information have been compiled by our management based on assumptions made by management and considered by management to be reasonable. Our future operating results, however, are impossible to predict and no representation, guaranty, or warranty is to be inferred from those forward-looking statements. Statements in this report concerning the following are forward looking statements: ·future financial and operating results;·our ability to fund operations and business plans, and the timing of any funding or corporate development transactions we may pursue;·the ability of our suppliers to provide products or services in the future of an acceptable quality on a timely and cost-effective basis;·expectations concerning market acceptance of our products;·current and future economic and political conditions;·overall industry and market trends;·management's goals and plans for future operations; and other assumptions described in this report underlying or relating to any forward-looking statements.

The assumptions used for purposes of the forward-looking statements specified in the following information represent estimates of future events and are subject to uncertainty as to possible changes in economic, legislative, industry, and other circumstances. As a result, the identification and interpretation of data and other information and their use in developing and selecting assumptions from and among reasonable alternatives requires the exercise of judgment. To the extent that the assumed events do not occur, the outcome may vary substantially from anticipated or projected results, and, accordingly, no opinion is expressed on the achievability of those forward-looking statements. No assurance can be given that any of the assumptions relating to the forward-looking statements specified in the following information are accurate, and we assume no obligation to update any such forward-looking statements. Unless otherwise noted, the terms the "Company", "we", "us", and "our" refer to the ongoing business operations of Livento Group, Inc. and our wholly owned subsidiaries, Livento Group LLC and Boxo Productions, Inc.

RESULTS OF OPERATIONS

Comparison of three months ended June 2025 and 2024

The following analysis of the results of operations for the three months ended June, 2024 and 2023 should be read in conjunction with our condensed consolidated financial statements and the notes to those financial statements that are included elsewhere in this Quarterly Report on Form 10-Q. Our discussion includes forward-looking statements based upon current expectations that involve risks and uncertainties, such as our plans, objectives, expectations, and intentions. Actual results and the timing of events could differ materially from those anticipated in these forward-looking statements because of a number of factors. An investment in our common stock involves a high degree of risk. Readers of this Quarterly Report on Form 10-Q should carefully consider the risks set forth in the Risk Factors and Business sections of our 10-12G/A. We use words such as "anticipate," "estimate," "plan," "project," "continuing," "ongoing," "expect," "believe," "intend," or similar expressions, variations of those terms or the negative of those terms to identify forward- looking statements. The forward-looking statements specified in the following information have been compiled by our management on the basis of assumptions made by management and considered by management to be reasonable. Our future operating results, however, are impossible to predict and no representation, guaranty, or warranty is to be inferred from those forward-looking statements.

The assumptions used for purposes of the forward-looking statements specified in the following information represent estimates of future events and are subject to uncertainty as to possible changes in economic, legislative, industry, and other circumstances. As a result, the identification and interpretation of data and other information and their use in developing and selecting assumptions from and among reasonable alternatives require the exercise of judgment. To the extent that the assumed events do not occur, the outcome may vary substantially from anticipated or projected results, and, accordingly, no opinion is expressed on the achievability of those forward-looking statements. No assurance can be given that any of the assumptions relating to the forward-looking statements specified in the following information are accurate, and we assume no obligation to update any such forward- looking statements.

Revenues

Revenues generated during the three months ended June 30, 2025 totaled $769,731. These came from sales of Elisee and our management services for Global Dot Logistics and movie projects. We see change in structure where other income from movie business is creating future cash flow from those projects.

Most of the revenue for the quarter that ended June 30, 2025, was derived from software fees in the USA and Europe markets, Global Dot Logistics management services and as well movie projects under BOXO Productions. Movie revenues belong to acquired movies during 2024 where initial two movies out of our 45 projects successfully entered distribution. Movie income is shown in Other income as a part of profits BOXO will receive from finished movie package. Elisee is constantly serving to clients in Europe and USA and we see stable source of income.

Cost of Revenues

Our costs of goods sold consist of Amortization of Intangible Assets in amount of $500,983, Professional fees of key professionals and consulting fee that is related to generation of income from the Elisee in amount of $90,057. Our services sell for margins comparable with others in industries similar to ours. Our margins will reflect our efficiency in our services, the desirability of our services and our ability to grow revenue in order to scale our operations. Our relationships with our suppliers will also be important in procuring materials at better pricing.

Advertising and promotion

Advertising and promotion totaled approximately $992 for the three months ended June 30, 2025 compared to approximately $408 for the three months ended June 30, 2024.

Selling, general and administrative

Selling, general and administrative expenses ("SGA") totaled approximately $11,321 for the three months ended June 30, 2025 compared to approximately $16,178 for the three months ended June 30, 2024.

Professional fees

Professional fees totaled approximately $10,659 for the three months ended June 30, 2025 compared to approximately $600 for the three months ended June 30, 2024. The amount is mainly used to cover our services on other projects and internal Livento structure. The decrease is caused by re-allocation of Livento services to specific cost centers.

Comparison of six months ended June 2025 and 2024

Revenues

Revenues generated during the six months ended June 30, 2025 totaled $1,082,388. These came from sales of Elisee, Global Dot Logistics management services and movie projects under BOXO Productions, Inc. Livento continues its change to Global Dot Logistics and BOXO movie projects income streams that should increase on the FINRA Name Change process is completed as we expect new opportunities to sign once we are fully FINRA approved company.

Cost of Revenues

Our costs of goods sold consist of Amortization of Intangible Assets in amount of $1,007,221, Professional fees of key professionals and consulting fee that is related to generation of income from the Elisee and movies in amount of $377,623. Our services sell for margins comparable with others in industries similar to ours. Our margins will reflect our efficiency in our services, the desirability of our services and our ability to grow revenue in order to scale our operations. Our relationships with our suppliers will also be important in procuring materials at better pricing.

Advertising and promotion

Advertising and promotion totaled approximately $6,877 for the six months ended June 30, 2025 compared to approximately $4,926 for the six months ended June 30, 2024. The use was mainly for online promotion.

Selling, general and administrative

Selling, general and administrative expenses ("SGA") totaled approximately $28,322 for the nine months ended June 30, 2025 compared to approximately $102,476 for the six months ended June 30, 2024.

Professional fees

Professional fees totaled approximately $600 for the nine months ended June 30, 2025 compared to approximately $82,972 for the six months ended June 30, 2024. The amount is mainly used to cover our services on other projects and internal Livento structure and movie developments.

Stock based compensation

Stock based compensation costs was $ 0 for the six months ended June 30, 2025 compared to $3,250 for the six months ended June 30, 2024.

CAPITAL RESOURCES

Off-Balance Sheet Arrangements

There are no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors.

Inflation

Inflation and changing prices have had no material effect on our net sales and revenues or on our income from continuing operations over our two most recent fiscal years.

Critical Accounting Policies and Estimates

Our management's discussion and analysis of our financial condition and results of operations are based on our financial statements, which have been prepared in accordance with U.S. generally accepted accounting principles. The preparation of these financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities and expenses and the disclosure of contingent assets and liabilities in our financial statements. On an ongoing basis, we evaluate our estimates and judgments, including those related to the fair market value of our assets and accrued stock-based compensation expense. We base our estimates on historical experience, known trends and events and various other factors that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. In making estimates and judgments, management employs critical accounting policies.