Gold Rock Holdings, Inc.

What they do

Gold Rock Holdings operates through wholly-owned subsidiary LOOT8, Inc., a Wyoming corporation formed in December 2023 that holds the 'LOOT8' Web3 commerce and content management engine, built on public blockchains and the IPFS file system. A separate K-Project AI division, opened in June 2024, develops AI coding and language tools and, since September 2025, a Speech Artificial Intelligence On Demand (SAID) translation app that works without internet or cloud connectivity. The company reports that LOOT8 is in its infancy in marketing its Web3 platform, while the company itself is a holding company that grows through mergers and acquisitions.

Revenue drivers

• LOOT8 Web3 platform — Planned revenue from a 10% transaction fee on subscriptions and digital collectible sales under a direct-to-consumer model covering athletes', musicians' and influencers' NIL rights, plus a collaboration with LBX Food Robotics for vending machines at universities. The company stated LOOT8 had no revenue in the fiscal 2025 10-K.
• AI companion and avatar sales — Second planned stream targeting the youth market, with a 10% transaction fee on cosmetic items for personalized AI companions hosted on the LOOT8 platform. No revenue has been reported from this stream.
• Enterprise SaaS/PaaS licensing — Third planned stream, drawing on CEO Marcus Daley's background with NeuralMetrics, aimed at digital agent, persona and workflow solutions sold to corporate clients on annual contract value and annual recurring revenue terms. No revenue has been reported.
• K-Project AI tools — AI coding and language learning tools, including the SAID offline translation app shown in September 2025. The filings describe the offering but do not attribute any reported revenue to this division.

Recent performance

Annual revenue was $138,500 in 2024 and $211,500 in 2025, while net losses were $240,694 in 2024 and $180,564 in 2025. Operating cash flow was negative $216,194 in 2024 and negative $57,493 in 2025. Quarterly revenue was $70,800 for the period ended 2025-06-30, $73,200 for 2025-09-30, $0 for 2025-12-31, and $175,000 for 2026-06-30. Diluted EPS has been reported as $0 for each year from 2021 through 2025.

Strategy

The company states it intends to grow through mergers, acquisitions and management of technology assets, following the October 2, 2023 change in control that ended its engineering and construction management business. Its operating focus is LOOT8's Web3 relationship-economy platform and the K-Project AI division, which was launched in June 2024 and demonstrated the SAID translation app in September 2025. Management describes three planned LOOT8 revenue streams: direct-to-consumer collectibles and NIL rights, youth-market AI avatars, and enterprise SaaS/PaaS licensing. The company also cites digital product passport features intended to address European regulations and similar global use cases as part of the enterprise offering.

Risks

• No revenue from core product — The 10-K states LOOT8 is in its infancy in marketing its Web3 platform and has no revenue, so reported sales come from elsewhere in the business.
• Recurring losses and cash burn — The company recorded net losses each year from 2021 to 2025 and negative operating cash flow every year in that period.
• Dependence on third parties and key personnel — The 10-K cites reliance on third parties to provide technology and dependence on key and scarce employees in a competitive market for skilled personnel.
• Early-stage and untested monetization — All three LOOT8 revenue streams are described as planned or anticipated, and the January 2025 Singer and Song Writer Contest cost more than the $1,500 sponsorship received.

Outlook

Management describes the LOOT8 platform and the K-Project AI division as the company's forward direction, built around the three planned LOOT8 revenue streams and enterprise SaaS/PaaS licensing. The company states it will continue to pursue mergers, acquisitions and management of technology assets to grow. It also cautions that forward-looking statements are subject to risks including reliance on third parties, integration of acquired technology and personnel, and rapid technological change. No specific revenue or earnings guidance is provided in the excerpts.