AERA · AI Era Corp.

AI Era Corp., through its subsidiaries, acquires and develops various intellectual property. The company operates through two segments, Copyrights and License (IP) and Cinema. It engages in the acquisition and distribution of movies and TV shows; licensing of its non-fungible token movie and music marketplace platform; and operation of Mt. Kisco movie theater. The company also provides video streaming services on its website under the ABQQ.tv brand; and technical, marketing, and consulting services in the media industry. AI Era Corp. was formerly known as AB International Group Corp. and changed its name to AI Era Corp. in December 2025. The company was incorporated in 2013 and is headquartered in Mount Kisco, New York.

Cap structure and valuation

Cap structure
SP	$1.15
SO	5.1M
Options	0.0M
Warrants	5.3M
FD SO	10.3M
MC	$11.9M

Cash	$0.5M
Total debt	—
EV	$11.4M

TTM Multiples
EV / Revenue	1.1x
EV / EBITDA	1.5x
MC / Net Income	3.0x
EV / FCF	—
MC / FCF	—

MC = SP × FD SO. EV = MC + Debt − Cash. SP = previous yfinance close. Balance-sheet figures as of 2026-04-14. Multiples use TTM (sum of last 4 quarters); shown as "—" when the denominator is zero or negative.

Financial statements

	2/28/26	11/30/25	8/31/25	5/31/25
Total Revenue	4.14	1.52	2.84	1.85
Revenue YoY %	291.4%	143.2%	100.6%	164.2%
Cost of Revenue	0.03	0.02	0.06	—
Gross Profit	4.12	1.50	2.78	—
Gross Profit YoY %	307.1%	158.3%	103.8%	—
Gross Margin %	99.3%	98.6%	97.8%	—

SG&A	0.25	0.19	0.15	0.13
Operating Expense	1.76	1.10	0.97	—

Operating Income	2.36	0.40	1.81	(0.09)
Operating Income YoY %	1003.2%	852.7%	108.5%	(165.6%)
Operating Margin %	56.9%	26.1%	63.7%	(4.8%)
EBITDA	3.46	1.32	2.52	0.51
EBITDA Margin %	83.5%	86.4%	88.7%	27.4%

Interest Expense	(0.04)	0.02	0.03	0.04
Pretax Income	2.24	0.36	1.42	(0.13)
Net Income	2.24	0.36	1.42	(0.13)
Net Margin %	54.0%	23.8%	49.9%	(6.8%)

Diluted Avg Shares	3.9	4.1	1,091.3	6,322.1
Basic Avg Shares	3.5	4.0	1,091.3	6,322.0

	LTM	8/31/25	8/31/24	8/31/23	8/31/22
Total Revenue	10.35	6.37	3.30	1.47	2.93
Revenue YoY %	62.5%	93.0%	124.0%	(49.7%)	—
Cost of Revenue	—	0.16	0.19	0.24	3.22
Gross Profit	—	6.21	3.11	1.23	(0.29)
Gross Profit YoY %	—	99.7%	153.0%	518.5%	—
Gross Margin %	—	97.6%	94.3%	83.5%	(10.0%)

SG&A	0.72	0.63	0.83	1.51	1.19
Operating Expense	—	4.33	2.62	4.79	1.74

Operating Income	4.47	1.88	0.49	(3.56)	(2.03)
Operating Income YoY %	137.9%	286.3%	113.7%	(75.1%)	—
Operating Margin %	43.2%	29.5%	14.8%	(241.5%)	(69.4%)
EBITDA	7.80	3.44	2.15	(0.50)	1.23
EBITDA Margin %	75.4%	54.0%	65.2%	(34.2%)	42.0%

Interest Expense	0.04	0.07	0.03	0.01	0.00
Pretax Income	3.89	1.46	0.54	(3.57)	(2.17)
Net Income	3.89	1.46	0.54	(3.57)	(2.17)
Net Margin %	37.6%	22.9%	16.4%	(242.1%)	(74.2%)

Diluted Avg Shares	3.9	4,793.0	2,288.2	866.5	290.7
Basic Avg Shares	3.5	4,792.9	2,288.1	866.5	290.7

	2/28/26	11/30/25	8/31/25	5/31/25
Cash & Equivalents	0.51	0.01	0.01	0.10
Receivables	0.68	0.09	0.22	0.11
Total Current Assets	1.20	0.11	0.24	0.22

Net PPE	0.00	0.00	0.00	0.00
Total Assets	9.05	6.20	6.66	6.48

Total Current Liabilities	2.83	2.69	3.49	3.72
Total Liabilities	2.83	2.73	3.60	3.89

Retained Earnings	(7.79)	(10.03)	(10.39)	(11.81)
Total Equity	6.22	3.47	3.07	2.59

	LTM	8/31/25	8/31/24	8/31/23	8/31/22
Cash & Equivalents	0.51	0.01	0.06	0.12	0.08
Receivables	0.68	0.22	0.62	—	—
Total Current Assets	1.20	0.24	0.69	0.12	0.10

Net PPE	0.00	0.00	0.00	0.01	0.01
Total Assets	9.05	6.66	2.35	2.62	5.84

Total Current Liabilities	2.83	3.49	0.53	1.12	0.95
Total Liabilities	2.83	3.60	0.89	1.73	1.82

Retained Earnings	(7.79)	(10.39)	(11.85)	(12.39)	(8.79)
Total Equity	6.22	3.07	1.46	0.89	4.02

	2/28/26	11/30/25	8/31/25	5/31/25
Net Income	2.24	0.36	1.42	(0.13)
D&A	1.10	0.92	0.71	0.60
Operating Cash Flow	—	0.77	1.56	(3.53)

Stock Issuance	—	—	0.00	0.35
Financing Cash Flow	—	(0.77)	(1.64)	3.49

	LTM	8/31/25	8/31/24	8/31/23	8/31/22
Net Income	3.89	1.46	0.54	(3.57)	(2.17)
D&A	3.33	1.56	1.66	3.05	3.26
Operating Cash Flow	—	(2.32)	0.16	(0.55)	(1.50)

Stock Issuance	—	0.65	—	0.15	0.32
Financing Cash Flow	—	2.27	(0.21)	0.59	1.45

	2/28/26	11/30/25	8/31/25	5/31/25
Current Ratio	0.43	0.04	0.07	0.06
Quick Ratio	—	—	—	—
Debt / Equity	0.45	0.79	1.17	1.50
EBITDA Margin %	83.5%	86.4%	88.7%	27.4%
Working Capital	(1.62)	(2.58)	(3.25)	(3.50)
Net Debt	—	—	—	—
ROE %	36.0%	10.5%	46.2%	(4.8%)
ROA %	24.7%	5.9%	21.2%	(1.9%)

	LTM	8/31/25	8/31/24	8/31/23	8/31/22
Current Ratio	0.43	0.07	1.30	0.10	0.10
Quick Ratio	—	—	—	—	—
Debt / Equity	0.45	1.17	0.61	1.94	0.45
EBITDA Margin %	75.4%	54.0%	65.2%	(34.2%)	42.0%
Working Capital	(1.62)	(3.25)	0.16	(1.01)	(0.86)
Net Debt	—	—	—	—	—
ROE %	62.5%	47.5%	37.1%	(400.3%)	(54.1%)
ROA %	43.0%	21.8%	23.1%	(136.0%)	(37.2%)

Insider activity (last 2 years)

Date Filed	Reporter	Relationship	Trans. Date	Code	Shares	Price	Total Value
2026-05-05	Deng Chiyuan	Director, Officer (President), 10% Owner	2026-04-27	P	110,000	$1.01	$111,100
2026-03-17	Deng Chiyuan	Director, Officer (President), 10% Owner	2026-03-01	A	333,333	$0.90	$300,000
2026-02-25	Deng Chiyuan	Director, Officer (Chief Executive Officer), 10% Owner	2026-01-16	P	130,000	$0.86	$111,800
2026-02-25	Deng Chiyuan	Director, Officer (Chief Executive Officer), 10% Owner	2025-12-24	A	1,000,000	—	$0
2025-05-23	ANYONE PICTURES Ltd	10% Owner	2025-05-15	P	1,750,000,000	$0.00	$350,000
2025-03-20	Deng Chiyuan	Director, Officer (Chief Executive Officer), 10% Owner	2025-03-14	A	2,000,000,000	—	$0
2024-07-26	Deng Chiyuan	Director, Officer (Chief Executive Officer), 10% Owner	2024-07-25	S	(45,000,000)	$0.00	-$13,500