Key Highlights

  • Second-quarter revenue rose to $287,234 from $234,131 a year earlier.
  • The second-quarter net loss was $63,624, against prior-year net income of $147,331.
  • Total assets of $47,330,266 are mostly intangible, with total liabilities of $3,502,371.
  • Convertible notes price conversions at 65% of average lowest trading prices over three days.

Livento Group, Inc. (OTC:LIVG) is a small New York-based company that mixes AI-driven financial analytics, film production and logistics management services. Its latest quarterly report, for the three months to June 30, 2026 and filed in August, shows modest revenue growth in the quarter, a small loss and a balance sheet dominated by intangible assets. Those features make the stock unusual and distinctly high risk.

Business and sector

Livento was formerly NuGene International, a skincare business discontinued by 2017. A press release dated January 30, 2024 announced the name change and the move from the ticker NUGN to LIVG, following the Form 10 process. The company now develops an AI-based financial analytics software product called Elisee, which processes data and predicts short-term behavior for investment-management clients in the United States and Europe. It earns management-services revenue from Global Dot Logistics and income from movie projects through BOXO Productions, which holds about 45 projects, two of which have entered distribution. The sectors are therefore a blend of financial technology, media and logistics services.

Latest results

In the Form 10-Q for the quarter ended June 30, 2026, Livento reported second-quarter revenue of $287,234, up from $234,131 a year earlier. Six-month revenue was $412,019, compared with $546,788 in the first half of 2025, so the year-to-date figure remains lower. The second-quarter net loss was $63,624, against net income of $147,331 in the prior-year quarter. The six-month net loss was $442,793, narrower than the $530,209 loss a year before. Cash at June 30 was $22,128, compared with $5,628 at December 31, 2025. The filing lists 133,702,856 common shares outstanding at June 30, 2026.

Financials and context

Total assets were $47,330,266, down from $48,099,032 at the end of 2025, against total liabilities of $3,502,371 and total equity of $43,827,895. Current assets were about $4.27 million against current liabilities of roughly $0.88 million. The striking feature is the scale of assets relative to revenue: most of the balance sheet is intangible, with about $49.0 million gross before accumulated amortization. Amortization is a significant expense, and the carrying value depends on management's assessment of those assets. The filing has some internal inconsistencies, such as differing second-quarter amortization figures between the statements ($580,827) and the commentary ($615,322), and references to periods that do not match the quarter reported.

Risks

Funding is the chief risk. The company has several convertible promissory notes, held by lenders including AES Capital, CFI Capital, Monroe Street Capital, Lambda Ventures, Silvercrest Hybrid Capital and Vanquish Funding. Conversions are priced at 65% of the average of the lowest trading prices over three days, a structure that can create significant dilution for existing shareholders. David Stybr holds Series A preferred shares carrying 51% of the total vote, which concentrates control. The filing says the stock is a likely penny stock, quoted on the over-the-counter market, and warns that continued losses may adversely affect the ability to continue as a going concern. Cash resources are described as inadequate for growth plans, although management believes they allow operation at current levels.

Elisee Revenue, BOXO Distribution and Note Conversions

Investors should look for growth in Elisee client revenue, progress on distribution of the BOXO film projects, and any change in the balance of income between software, logistics and media. The company says it hopes to become a fully reporting company, establish a market price above $1.00 and join the OTCQB or a higher market, but also cautions that it cannot assure such a listing. The next quarterly report will show whether revenue growth continues, whether convertible note conversions have increased the share count, and whether the intangible assets remain carried at the same value.