首次公开募股和私募配售 - 公司于2021年2月16日完成首次公开募股(IPO),发行2,250万单位,每单位10美元,总募集资金2.25亿美元[136] - 公司于2021年2月24日完成额外发行337.5万单位,总募集资金3,375万美元[136] - 公司于2021年2月同时完成私募配售60万单位和67,500单位,总募集资金667.5万美元[137] 财务状况 - 截至2024年6月30日,公司净亏损173.69万美元,主要包括投资收益6.32万美元、公允价值变动损失0.27万美元、运营成本和并购费用112.44万美元、所得税费用26.31万美元[138,139] - 公司的净有形资产低于完成首次业务合并所需的5,000,001美元门槛,如果无法在规定期限内完成业务合并,公司将面临强制清算[160][162] - 公司正在评估持续经营能力,存在重大不确定性,可能无法在规定期限内完成业务合并[162][163] 业务合并 - 公司于2023年2月8日与Digital Virgo集团签订修订后的业务合并协议,拟通过股份交换方式收购Digital Virgo[140,141] - 由于Digital Virgo单方面终止合并协议,公司已启动国际商会仲裁程序以维护自身权利[143] - 公司先后获得股东批准延长业务合并期限至2024年2月10日,并进行了多次赎回,截至2024年8月6日仅剩173,017股普通股[144-151] 流动性和融资 - 公司存在流动性和持续经营能力方面的不确定性,已获得赞助商提供的最高2,000,000美元的无息贷款支持[154-156] - 公司将使用信托账户以外的资金和任何额外的营运资金贷款来识别和评估潜在的收购目标[158] - 如果公司完成业务合并,将偿还所有未偿还的借款金额,借款方不能要求从信托账户中获得偿还[157] - 借款方可以选择将借款转换为购买普通股的认股权证,转换价格为每股2美元[157] 会计准则和内部控制 - 公司将采用新的会计准则,如ASU 2020-06,但预计不会对财务状况、经营成果或现金流产生重大影响[174][175] - 公司被认定为"新兴成长公司",可以延迟采用新的会计准则,财务报表可能与其他公司不具可比性[177][178] - 公司已识别内部控制存在重大缺陷,包括复杂金融工具会计处理、信托资产保管和监控、应计项目等方面[180,181] - 公司已采取补救措施,包括加强复杂会计处理的审查、增加内部沟通、建立额外的监控和监督控制[180,181] - 公司正在进行内部控制的整改,但需要一定时间,无法保证最终能达到预期效果[181] 诉讼 - 公司与Digital Virgo就业务合并协议纠纷进行了国际商会仲裁[183] - 除上述仲裁外,公司及其高管在过去12个月内未涉及其他重大诉讼[183]

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2024 or ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from __________to __________ Commission File Number: 001-40026 GOAL ACQUISITIONS CORP. (Exact name of registrant as specified in its charter) Delaware 85-3660880 ( ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Form 10-K ☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2023 or ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-40026 GOAL ACQUISITIONS CORP. (Exact name of registrant as specified in its charter) Delaware 85-3660880 (State or other jurisdiction of (I.R.S ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended September 30, 2023 or ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from __________to __________ Commission File Number: 001-40026 GOAL ACQUISITIONS CORP. (Exact name of registrant as specified in its charter) Delaware 85-36608 ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2023 or ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from __________to __________ Commission File Number: 001-40026 GOAL ACQUISITIONS CORP. (Exact name of registrant as specified in its charter) Delaware 85-3660880 (S ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2023 or ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from __________to __________ Commission File Number: 001-40026 GOAL ACQUISITIONS CORP. (Exact name of registrant as specified in its charter) Delaware 85-3660880 ( ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Form 10-K ☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2022 or ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-40026 GOAL ACQUISITIONS CORP. (Exact name of registrant as specified in its charter) Delaware 85-3660880 (State or other jurisdiction of (I.R.S ...