Skip to content
KStart free
AI InfrastructureDefenseQuantumAll studies →

ZDGE US Equity

Zedge, Inc.Information Technology · Services-Prepackaged Software · CIK 1667313 · FY ends Jul 31
$2.91
+0.03 (+1.04%)
USD · as of 2026-08-21 · marketstack

ZDGE · 10-K · period ended 2023-07-31

← all ZDGE documents
filed 2023-10-30 · EDGAR original ↗

Our rendering of the filing — original pagination and typography are not reproduced, and tables are reduced to their short label cells (the figures live on FA). Nothing is summarized: every line below is the filing's own text.

blocks 1600 of 3,832343k characters rendered

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

July 31, 2023

or

☐ Transition

Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Commission File Number:

1-37782

Zedge, Inc.

(Exact Name of Registrant

as Specified in its Charter)

(Address of Principal Executive Offices) (Zip Code)

(330)577-3424

(Registrant’s Telephone Number, Including

Area Code)

Title of each class Trading Symbol Name of each exchange on which registered

Class B common stock, par value $0.01 per share ZDGE NYSE American

Securities registered pursuant

to Section 12(g) of the Act:

None

Indicate by check mark if the registrant is a

well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ☐No☒

Indicate by check mark if the registrant is not

required to file reports pursuant to Section 13 or Section 15(d) of the Exchange Act. Yes ☐No☒

Indicate by check mark whether the registrant

(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding

12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such

filing requirements for the past 90 days. Yes☒ No ☐

Indicate by check mark

whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of

Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required

to submit such files). Yes☒ No ☐

Indicate by check mark whether the registrant

is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.

See the definitions of “large accelerated filer,” “accelerated filer”, “smaller reporting company”

and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐

Non-accelerated filer ☒ Smaller reporting company ☒

Emerging growth company ☐

If an emerging growth company, indicate by check

mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting

standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant

has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial

reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or

issued its audit report. ☐

If securities are registered pursuant to Section

12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction

of an error to previously issued financial statements. ☐

Indicate by check mark whether any of those error

corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant’s

executive officers during the relevant recovery period pursuant to §240.10D-1(b). ☐

Indicate by check mark whether the registrant

is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

The aggregate market value of the voting and

non-voting stock held by non-affiliates of the registrant, based on the adjusted closing price on January 31, 2023 (the last business

day of the registrant’s most recently completed second fiscal quarter) of the Class B common stock of $2.20 per share, as reported

on the New York Stock Exchange, was approximately $27 million.

As of October 27, 2023, the registrant had outstanding

524,775 shares of Class A common stock and 13,829,798 shares of Class B common stock.

DOCUMENTS INCORPORATED BY REFERENCE

The definitive proxy statement relating to the registrant’s Annual

Meeting of Stockholders, to be held January 17, 2024, is incorporated by reference into Part III of this Form 10-K to the extent described

therein.

Index

Zedge, Inc.

TABLE OF CONTENTS

PART I 1

Item 1. Business 1

Item 1A. Risk Factors 8

Item 1B. Unresolved Staff Comments 41

Item 2. Properties 41

Item 3. Legal Proceedings 41

Item 4. Mine Safety Disclosures 41

Item 6. [Reserved] 43

Item 7A. Quantitative and Qualitative Disclosures about Market Risks 60

Item 8. Financial Statements and Supplementary Data 60

Item 9A. Controls and Procedures 60

Item 9B. Other Information 61

Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections 61

PART III 62

Item 11. Executive Compensation 62

Item 14. Principal Accounting Fees and Services 62

Item 15. Exhibits, Financial Statement Schedules 63

SIGNATURES 65

i

PART I

As used in this Annual Report, unless the

context otherwise requires, the terms the “Company,” “Zedge,” “we,” “us,” and “our”

refer to Zedge, Inc., a Delaware corporation, and its subsidiaries, collectively. Our fiscal year runs from August 1 through July 31.

Each reference to a fiscal year in this Annual Report refers to the fiscal year ending in the calendar year indicated (for example, fiscal

2023 refers to the fiscal year ended July 31, 2023).

Item 1. Business

Company Overview

Zedge builds digital marketplaces and friendly

competitive games around content that people use to express themselves. Our leading products include Zedge Ringtones and Wallpapers,

a freemium digital content marketplace offering mobile phone wallpapers, video wallpapers, ringtones, and notification sounds as well

as pAInt, a generative AI wallpaper maker, GuruShots, a skill-based photo challenge game, and Emojipedia, the #1 trusted source for ‘all

things emoji’. Our vision is to enable and connect creators who enjoy friendly competitions with a community of prospective consumers

in order to drive commerce.

We are part of the ‘Creator Economy,’

where over 1 billion people create and share their content across social platforms, mobile, and video games, and content marketplaces.

According to Linktree, over 200 million identify as creators, people who use their influence, skill, and creativity to amass an audience

and monetize it. Furthermore, TechCrunch reports that 12% of full-time creators earn more than $50,000 per year, while Influencer Hub

reports 10% of influencers earn more than $100,000 per year. We view the Creator Economy as an opportunity for Zedge to expand its business,

especially as we execute by connecting our gamers with our marketplace.

The Zedge Ringtones and Wallpapers app (which

is named “Zedge Wallpapers” in the App Store), which we refer to as our “Zedge App,” offers a wide array of mobile

personalization content including wallpapers, video wallpapers, ringtones, and notification sounds, and is available both in Google Play

and the App Store. As of July 31, 2023, our Zedge App has been installed nearly 621 million times since inception and, over the past two

fiscal years, has had between 30.8 and 36.3 million monthly active users (“MAU”). MAU is a key performance indicator (“KPI”)

that captures the number of unique users that used our Zedge App during the final 30 days of the relevant period. Our platform allows

creators to upload content to our marketplace and avail it to our users either for free or for a price, via ‘Zedge Premium,’

the section of our marketplace where we offer premium content (i.e., for purchase). In turn, our users utilize the content to personalize

their phones and express their individuality.

In fiscal 2023, we introduced pAInt, a generative

AI wallpaper maker in the Zedge App. A generative AI wallpaper maker is an implementation of artificial intelligence software that can

create images from text descriptions. To interface with a generative AI image maker, a user enters a text description of the image they

want to create, and the software generates an image based on that description. In addition, we upgraded Zedge+, our paid subscription

offering by bundling together an ad-free experience with value adds making the offering more compelling.

In fiscal 2022 we introduced several new customer

facing product features and social and community features, all meant to improve customer engagement, MAU, and revenue growth over the

long term.

The Zedge Marketplace’s monetization stack

consists of advertising revenue generated when users view advertisements when using the Zedge App (and the related functionality under

the zedge.net website), the in-app (or web-based) sale of Zedge Credits, our virtual currency, that is used to purchase Zedge Premium

content, and a paid-subscription offering that provides an ad-free experience to users that purchase a monthly or annual subscription.

In April 2023, we introduced a subscription tier in the iOS version of the app. As of July 31, 2023, we had 638,000 active paying subscribers.

In late 2021 we introduced NFT functionality

to a limited number of Zedge Premium creators via ‘NFTs Made Easy’. All NFT Made Easy transactions are made using Zedge Credits.

1

We often refer to our freemium ringtones and

wallpapers, our subscription offering, the functionality for creators to market their products and ancillary offering and features, both

in our Zedge App and website as our Zedge Marketplace.

In April 2022, we acquired GuruShots Ltd (“GuruShots”)

a recognized category leader focused on gamifying the photography vertical. GuruShots offers a platform spanning iOS, Android, and the

web that provides a fun, educational and structured way for amateur photographers to compete in a wide variety of contests showcasing

their photos while gaining recognition with votes, badges, and awards. We estimate that the total addressable market of amateur photographers

using their smartphones to take and publicly share artistic photos is 30-40 million people per month and that the market is still in

its infancy. Every month, GuruShots stages more than 300 competitions that result in players uploading in excess of 750,000 thousand

photographs and casting close to 4 billion “perceived votes,” which are calculated by multiplying the number of votes that

each player casts by a weighting factor based on various factors related to that user. To improve engagement, GuruShots has adopted a

set of retention dynamics focused on individual, team and community dynamics that create a sense of belonging, inspiration, recognition,

improvement, and competition.

Today, GuruShots utilizes a ‘Free-to-Play’

business model that leads to strong monetization with the purchase of resources that are used to give paying players an edge while still

maintaining a fair and competitive experience for all participants. Over the past seven years, the monthly average paying player spend

has increased in excess of 11.6% annually to more than $51.3 per player.

As we look to the future, we are advancing several

initiatives that we expect will drive user growth, increase engagement, drive in-app purchases, and advance our in-game economy. Some

of these include:

We market GuruShots to prospective players, primarily

via paid user acquisition channels, and utilize a host of creative formats including static and video ads in order to promote the game.

Our marketing team invests material resources in analyzing all attributes of a campaign ranging from the creative assets, offer acquisition

channel, and platform (i.e., iOS, Android, and web), just to name a few, with the goal of determining whether a specific campaign is

likely to yield a profitable customer. When we unearth a successful combination of these variables we scale up until we experience diminishing

returns. Ultimately, we believe that the efforts we are making to advance the product coupled with the investment in user acquisition

can significantly increase GuruShots’ player base.

Beyond our commitment to growing both the Zedge

App and GuruShots on a standalone basis, we believe that there are many potential synergies that we can capitalize on that exist between

the two businesses. Specifically, we plan to enable the ability for GuruShots players to become Zedge Premium artists and sell their

photos to our audience of 30+ million MAU as standard digital images or NFTs. In addition, we look to benefit from the experience that

the GuruShots team possesses and test gamifying the Zedge App. We believe that successful gamification can contribute to increasing engagement,

retention, and lifetime value, all critical KPIs for our business. Longer term, we believe that there are complementary content verticals

that lend themselves to gamification.

In August 2021, we acquired Emojipedia Pty Ltd

(“Emojipedia”), the world’s leading authority dedicated to providing up-to-date and well-researched emoji definitions,

information, and news, as well as World Emoji Day and the annual World Emoji Awards. In July 2023, Emojipedia received approximately

45 million monthly page views and has approximately 9.7 million monthly active users as of July 31, 2023 of which approximately 50.3%

are located in well-developed markets. It is the top resource for all things emoji, offering insights into data and cultural trends.

As a member of the Unicode Consortium, the standards body responsible for approving new emojis, Emojipedia works alongside major emoji

creators including Apple, Google, Meta, and X, formerly known as Twitter.

2

We believe that Emojipedia provides growth potential

to the Zedge App, and it was immediately accretive to earnings. In the past year, we have made many changes to Emojipedia including migrating

to a new ad mediation platform, redesigning the Emojipedia website, and introducing localized versions of Emojipedia in Spanish, French,

German, Italian, and Portuguese. We will continue to enhance this offering and are exploring new features including a native mobile offering

as well as additional monetization opportunities.

Our Strategy

Our vision is to provide tools that enable easy

and high-quality digital content creation, connect the creators together with friendly competitions and expose the content to communities

of prospective consumers in order to drive commerce.

Our Strategic Flywheel

Our long-term strategy calls for creating a flywheel

that leverages the synergies of content creation, gaming and marketplaces by empowering consumers with easy-to-use content creation utilities

whose output can be used to engage across a multitude of online and mobile platforms including social networks, messaging, and gaming

as well as for commerce purposes. This is unlike the existing dynamic that many gaming platforms offer to players, who can create and

sell virtual goods that are valuable only within the context of that particular ecosystem. Although the foundation of our strategy is

currently centered around the Zedge Marketplace and GuruShots, over time we expect to expand into other content verticals that have relevance

beyond gameplay.

Using our current products as an example, GuruShots

is a skill-based game that attracts creators (mainly, amateur photographers) with friendly photo competitions in which they compete to

gain recognition and pedigree. We believe that adding the ability to sell their content to Zedge Marketplace’s 30+ million MAU

is an attractive benefit that enables players not only to have fun, but also to earn money while doing so. This dual purpose will likely

improve user growth, engagement, retention, and monetization while simultaneously expanding our relevance to a broader community interested

in high-quality photographs. If our strategy is correct, we will have a flywheel that drives the aforementioned KPIs while also enabling

us to expand into new verticals (through internal development or acquisition), gamify them, and add new content to our marketplace.

Executing this strategy calls for concentrating

our efforts on the following goals:

○ studying our users’ needs and enhancing our products to meet those needs;

3

○ expanding our reach by collaborating with strategic partners.

Our Competitive Advantages

We believe that the following competitive strengths

will drive the growth of our business:

4

5

Competition

We face competition in all aspects of our business

and especially from other digital marketplaces and gaming companies. In running our business, we need to account for:

○ large user base;

○ large content catalog;

○ recognized and well-respected brands;

○ proprietary recommendation engine; and

○ market ranking and longevity.

Our History

In 2003, Tom Arnoy, Kenneth Sundnes, and Paul

Shaw launched a consumer website at www.zedge.net that people used to upload and download ringtones.

In December 2006, IDT Corporation acquired 90%

of Zedge. Zedge Holdings, Inc. was incorporated in Delaware in 2008, and our name was changed to Zedge, Inc. in 2016.

In 2009, we introduced the Android version of

our Zedge App. The Zedge App provided ease of use by negating the need for customers to first download a ringtone or wallpaper to their

computer and then upload that content to their mobile phone.

6

We launched the iOS version of our Zedge App

in 2013, followed by the launch of the Windows Mobile Zedge App in 2014.

During 2014 and 2015, our Zedge App introduced

app icons, social sharing features, marketing automation capabilities, and expanded the number of languages supported.

In 2016, IDT Corporation spun off our stock to

its stockholders, and our Class B Common Stock was listed on the NYSE American with the ticker symbol “ZDGE”.

In March 2018, we completed the launch of Zedge

Premium, a section of our marketplace where artists can launch a virtual store and market, distribute, and sell their digital content,

including wallpapers, video wallpapers, ringtones, and notification sounds to our users.

In January 2019, we started offering freemium

Zedge App Android users the ability to convert into paying subscribers in exchange for removing unsolicited advertisements from our Zedge

App. As of July 31, 2023, we had approximately 638,000 active subscribers. In April 2023, we introduced a subscription tier in the iOS

version of the app.

In August 2020, Jonathan Reich was promoted to

Chief Executive Officer, and Yi Tsai was promoted to Chief Financial Officer.

In August 2021, we acquired Emojipedia, the world’s

leading authority dedicated to providing up-to-date and well-researched emoji definitions, information, and news as well as World Emoji

Day and the annual World Emoji Awards.

In December 2021, we introduced NFT functionality

to a limited number of Zedge Premium creators via ‘NFTs Made Easy’. All NFT Made Easy transactions are made using Zedge Credits.

In April 2022, we acquired GuruShots, a recognized

category leader that fuses photography with mobile gaming. GuruShots, headquartered in Israel, offers a platform spanning iOS, Android,

and the web that gamifies photography by providing a fun, educational, and structured way for amateur photographers – essentially

anyone with a mobile phone – to compete in a wide variety of contests showcasing their photos while gaining recognition with votes,

badges, and awards. On a monthly basis, GuruShots users currently cast close to 4 billion “perceived votes” in more than

300 competitions. GuruShots currently generates revenue from selling digital resources that, if used skillfully, can provide additional

visibility to competitors’ photographs, a critical factor in securing votes for competitive ranking.

In December 2022, we introduced ‘pAInt’

our generative AI wallpaper maker within the Zedge App. pAInt enables users to create high quality images by typing a brief description

of what they are interested in and tuning with different style types. In parallel with the introduction of pAInt we also rolled out another

in-app currency used for creating wallpapers.

Our Technology

Our eco-system is powered by a scalable distributed

platform that comprises both open source and proprietary technologies centered on content management and discovery, web and app development,

data science and analytics, deep learning, mobile content/device compatibility, advertising/marketing tech, and reporting. We have built

a robust platform that allows us to ideate, test, analyze, and launch where warranted by the outcome and we have embraced machine learning,

including AI, throughout our technology stack in order to improve content creation, recommendations and relevancy. From an end user’s

perspective, our platform minimizes response latency while factoring in cost and focuses on key areas including content creation, relevancy

and discoverability. We optimize our platform by utilizing systems, algorithms, and heuristics that organize our content based on real

user data and that renders the content in a relevant fashion. With GuruShots, we have added open source and proprietary technologies

around gamification, including ranking algorithms that ensure fair exposure to all content in a competition, and real-time voting/ranking

functionality at scale, and a personal competition recommendations system based on users’ photos and historical activity. Our infrastructure

provides a fully redundant production environment in a cloud-hosted, virtual-server environment.

7

Intellectual Property

Our trademarks, copyrights, domain names, proprietary

technology, know-how, and other intellectual property are vital to our success. We seek to protect our intellectual property rights by

relying on federal, state, and common law rights in the United States and other countries, as well as contractual restrictions. We enter

into confidentiality and nondisclosure agreements with our employees and business partners. The agreements we enter into with our employees

also provide that all software, inventions, developments, works of authorship, and trade secrets created by them during the course of

their employment are our property.

We have been granted trademark protection for “Zedge” in

the United States, European Union, United Kingdom, India, and Canada, “We Make Phones Personal,” and “Zedge,

Everything You,” “Tattoo Your Phone,” “Shortz – Chat Stories By Zedge,” and “NFTs Made Easy” in

United States and a stylized “D” logo in the European Union, United Kingdom and United States. We also have applied for

trademark protection for “AI Art Battles (& Design),” “pAInt,” and “Zedge pAInt” in the United

States, a stylized “D” logo in Canada and India, and have obtained a copyright registration for our flagship app, Zedge. In

addition, we have registered, amongst others, the following domain names: www.zedge.net and www.zedge.com.

On August 1, 2021, we acquired Emojipedia. As

part of this acquisition, we acquired trademark registrations for “Emojipedia” in the United States, the European Union,

the United Kingdom, and Australia, and trademark registrations for “World Emoji Day” in the United States and the United

Kingdom. We also acquired the following domain name registrations: www.emojipedia.com and www.emojipedia.org.

On April 12, 2022, we acquired GuruShots Ltd. As part of this acquisition,

we acquired all intellectual property rights associated with, and encompassed within the GuruShots mobile and web-based applications,

including the following domain name: GuruShots.com. In addition, we have obtained trademark registrations for “GuruShots”

in the United States, applied for trademark protection for “GuruShots in Canada, India, the European Union and the United Kingdom,

and have obtained copyright registrations for the GuruShots mobile and web-based applications.

Human Capital

Our headcount totaled 94 as of July 31, 2023,

including 29 added from the GuruShots acquisition.

Facilities

As a result of the COVID-19 pandemic, we ceased

having a physical office in the United States in 2020. Yet, we still address commercial operations including accounting and finance, and

business development from the New York area. In 2021, our Norwegian operations moved into a smaller Trondheim, Norway facility, with approximately

4,900 square feet of space, accommodates our product, design, and technology teams, and is under lease through March 2027. In May of 2022,

we entered into a one-year sublease agreement for approximately 2,300 square feet of space for our team in Vilnius, Lithuania. We lease

1,600 square feet of space in Tel Aviv, Israel that accommodates the GuruShots team. That lease is due to expire in October 2024. Our

servers are hosted in leased data centers in different geographic locations in the United States.

Item 1A. Risk Factors

Our business, operating results or financial

condition could be materially adversely affected by any of the following risks associated with any one of our businesses, as well as

the other risks highlighted elsewhere in this document, particularly the discussions about competition. The trading price of our Class

B common stock could decline due to any of these risks.

Risk Factor Summary

Our business operations

are subject to numerous risks and uncertainties, including those outside of our control, that could cause our business, financial condition

or operating results to be harmed, including, but not limited to, risks regarding the following:

8

● Zedge may be unable to successfully integrate GuruShots into Zedge

9

RISKS RELATED TO OUR BUSINESS AND INDUSTRY

Certain of our offerings, including GuruShots’

participation in gallery exhibitions, are sensitive to consumer spending and economic conditions.

Consumer purchases of discretionary retail items

and specialty retail products, as well as participation in gallery events, may be adversely affected by national and regional economic,

market and other conditions such as employment levels, salary and wage levels, the availability of consumer credit, inflation, high interest

rates, high tax rates, high fuel prices, the threat of a pandemic or other health crisis (such as COVID-19) and consumer confidence with

respect to current and future economic, market and other conditions. Consumer purchases may decline during recessionary periods or at

other times when unemployment is higher or disposable income is lower. Consumer willingness to make discretionary purchases may decline,

may stall or may be slow to increase due to national and regional economic conditions. GuruShots derives revenues form arranging for

certain of its users to display their photographs in art galleries. There remains considerable uncertainty and volatility in the national

and global economy. Further or future slowdowns or disruptions in the economy, market and other conditions could adversely affect us

and our business strategy. We may not be able to sustain or increase our current net sales if there is a decline in consumer spending.

We offer a suite of freemium apps and we may

not be successful in adding new users or in retaining existing users, or if our users decrease their level of engagement with our products

or do not make optional purchases of tokens, resources, or content, or convert into paying subscribers and renew their paid subscriptions

our revenue, financial results and business may be significantly harmed.

The size of our user base and our users’ level of engagement

and paid conversion are fundamental to our success. Our financial performance has been and will continue to be dependent on our ability

to successfully add new users, retain and engage existing users and convert them into paying users and/or subscribers. Over the past several

years, we have experienced periods of growth and contraction, as well as a shift of users from well developed markets to emerging markets

and we expect that the size of our user base will fluctuate over time. If consumers and/or creators do not perceive our products as useful,

effective, entertaining, reliable, and/or trustworthy, we may not be able to attract or keep users or otherwise maintain or increase the

frequency and duration of their engagement or the percentage of users that are converted into paying subscribers. There is no guarantee

that we will not experience a decline in our user base or engagement levels. User engagement can be difficult to measure, particularly

as we introduce new and different products and services and as various privacy regulations evolve. Any number of factors can negatively

affect user growth, engagement and conversion, including:

● users lose confidence in how we utilize user data and/or or privacy policy;

● users cease making in-app purchases or in paying for subscriptions;

10

● inability to offer relevant content to our users;

● poor support for our users and creators;

Certain of these factors have, at various times,

negatively impacted user and creator growth, MAU and engagement. If we are unable to maintain or increase our user base and user engagement,

our revenue and financial results may be materially adversely affected.

We may not experience growth or engagement

in certain geographic locations due to local factors.

We may not experience rapid user growth or continued

engagement in countries that have unreliable telecommunications infrastructure or in countries where mobile and internet usage are expensive.

Any decrease in user growth or engagement may have a material and adverse impact on our popularity, revenue, business, reputation, financial

condition, and results of operations.

We may not be successful in acquiring a sufficient

number of users that become purchasers or retain existing users who generate profitable revenue for our apps.

Revenues of freemium apps and websites typically

rely on a small percentage of users that convert into paying users by making in-app purchases of digital goods and/or paid subscriptions;

however, the vast majority of users play for free or only occasionally make purchases or opt-in for paid subscriptions. Accordingly,

only a small percentage of our users are paying users. In addition, a small portion of paying users generate a disproportionate percentage

of revenue. Because of this, it is imperative for us to both retain these valuable customers and to maintain or increase their spend

over time. In fiscal 2023, we experienced an 8% decline in paid subscriptions. Conversely, over the past seven years, GuruShots has successfully

increased the compounded annual growth rate of monthly spending per paying player by around 11.6%. There can be no assurance that we

will be able to continue to retain paying users, grow or maintain subscription levels or that paying users will maintain or increase

their spending. We may experience a net decline in paying players resulting in a decrease in revenue resulting in a materially adverse

outcome for our business and financial results.

We may not manage our in-app economy well

and as a result, disincentivize users from making in-app purchases. Any failure to do so could adversely affect our business, financial

condition, and results of operations.

Our apps are available to players for free and

each brand generates a material portion of its revenue by selling digital goods and/or paid subscriptions. The perceived value of these

digital goods and/or paid subscriptions can be impacted by various factors including their price, discounting policies, etc. If we fail

to manage our economy well, we risk confusing or upsetting users to the point that they reduce their purchases which could negatively

hurt the business.

11

If we fail to attract advertisers or if advertisers

reduce their spend with us, our revenues, profitability and prospects may be materially and adversely affected.

In fiscal 2023, approximately 81% of our revenues

(excluding GuruShots) were generated from selling advertising inventory. We anticipate that our growth and profitability will continue

to depend on our ability to sell our advertising inventory. Companies that advertise with us may choose to utilize other advertising

channels or may reduce or eliminate their marketing altogether for a variety of reasons, many of which are out of our control, including,

without limitation, if the demand for mobile phone personalization industry declines or otherwise falls out of favor with advertisers

or consumers.

If the size of the digital advertising market

does not increase from current levels, or if our digital brands are unable to capture and retain a sufficient share of that market, our

ability to maintain or increase our current level of advertising revenues and our revenues, profitability and prospects could be materially

and adversely affected.

The digital advertising market may deteriorate

or develop more slowly than expected, which could materially harm our business and results of operations.

We generate the substantial majority of our revenue

from selling advertising inventory. We anticipate that our growth and profitability will continue to depend on our ability to sell advertising

inventory across some if not all of our digital brands.

Mobile connected devices, especially smartphones,

are a relatively new advertising medium. Advertisers have historically spent a smaller portion of their advertising budgets on mobile

media as compared to traditional advertising methods, such as television, newspapers, radio and billboards, or online advertising over

the internet, such as placing banner ads on websites.

Future demand and market acceptance for mobile

advertising is uncertain. Many advertisers still have limited experience with mobile advertising and may continue to devote larger portions

of their advertising budgets to more traditional offline or online personal computer-based advertising, instead of shifting additional

advertising resources to mobile advertising.

Further, our advertisers’ ability to effectively

target their advertising to our user’s interests may be negatively impacted by the degree to which our privacy control measures

that we have implemented or may implement in the future in connection with regulations, regulatory actions, the user experience, or otherwise,

and our advertising revenue may decrease or otherwise be curtailed as a result. Changes to operating systems’ practices and policies,

such as Apple’s deprecating the Identifier for Advertisers (“IDFA”) and Google’s Privacy Sandbox which is meant

to make current tracking mechanisms obsolete, and block covert tracking techniques, like fingerprinting may also reduce the quantity

and quality of the data and metrics that can be collected or used by us and our partners. These limitations may adversely affect our

advertisers’ ability to effectively target advertisements and measure their performance, which could reduce the demand and pricing

for our advertising products and harm our business. As such, our digital property’s current and potential advertiser clients may

ultimately find digital advertising to be less effective than traditional advertising media or marketing methods or other technologies

for promoting their products and services, and they may even reduce their spending on mobile advertising from current levels as a result

or for other reasons.

If the market for mobile advertising deteriorates,

or develops more slowly than we expect, we may not be able to increase our revenues or our revenues and profitability could decline materially.

12

A material amount of our revenue is generated

from a limited number of geographies and third-party advertising demand partners. Any change to this mix could result in negatively impacting

our business, financial condition, and results of operations.

In fiscal 2023, revenue from well developed economies

accounted for approximately 78% of our total revenues and 51% of our total revenues were generated by three advertising demand partners.

While our end users are located around the world, the revenue is generated in the United States from our advertising partners. During

the past five years, we have experienced a shift in our Zedge App’s regional customer make-up with the percentage of our total MAU

from emerging markets increasing, while the portion from well-developed markets is decreasing. In fiscal 2023, 78% of our Zedge App’s

users were located in emerging markets with 22% of users in well-developed regions compared to 77% and 23% respectively in fiscal 2022.

India comprised 28% of our MAU as of July 31, 2023. This shift has negatively impacted revenues because well-developed markets command

materially higher advertising rates when compared to those in emerging markets. Although we are investing in reversing this trend, we

may not be successful in this effort which may result in lower revenues and profitability. Although GuruShots’ and Emojipedia’s

user bases are more heavily weighted to well-developed economies, we are still exposed to the impact of a shift in our Zedge App’s

user base toward emerging markets.

Three advertising demand partners, mainly, Google,

Vungle and AppLovin were responsible for 51% of overall revenue in fiscal 2023. If any of these advertising demand partners were to alter

their spend on our digital properties the outcome could result in lowering revenues and profitability.

Our apps’ user base is heavily weighted

to the Android operating system and our revenues and profitability may suffer if the market demand for Android smartphones decreases.

Our apps’ user base is heavily weighted

to smartphones running the Android operating system, which constituted approximately 96% of our MAU (excluding Emojipedia) as of July

31, 2023, and most of our revenues for fiscal 2023. Any significant downturn in the overall demand for Android smartphones or the use

of Android smartphones could significantly and adversely affect the demand for our products and services and would materially affect

our revenues.

Although the Android smartphone market has grown

rapidly in recent years, it is uncertain whether the Android smartphone market will continue growing at a similar rate in the future.

In addition, due to the constantly evolving nature of the smartphone industry, another operating system for smartphones may eclipse the

Android operating system and result in a decline in its popularity, which would likely adversely affect our apps’ popularity. To

the extent that our products and services continue operating on Android smartphones and to the extent that our future revenues substantially

depend on the use and sales of Android smartphones, our business and financial results would be vulnerable to any downturns in the Android

smartphone market.

We may not be successful in diversifying our

revenue mix in order to reduce our significant dependence on third-party advertisers.

In fiscal 2023, approximately 76% of our revenues

excluding GuruShots were generated from advertising sales. We cannot assure you that we will be successful in diversifying our revenue

mix by identifying new revenue drivers that complement our advertising-heavy business. Although the Zedge App had initial success in

converting freemium users into paid subscribers, starting with zero in January 2019 and ending fiscal 2022 with approximately 692,000,

we ended fiscal 2023 with 638,000 subscribers, an 8% decline and there is no guarantee that we will be successful in improving subscriber

base growth or in maintaining our current subscriber base. To date, Zedge Premium has taken longer to scale than we originally anticipated.

Furthermore, we are still integrating GuruShots and have not achieved its expected growth trajectory or realized synergies between GuruShots

and our legacy operations. Finally, Android users constitute approximately 96% of our overall MAU and are prone to spend less money in

apps than iOS and web users. Even if our new initiatives are successful on one platform we may not be able to replicate that success

across other platforms.

Our revenues may fluctuate materially due

to increases and decreases of new mobile device sales, or other factors, over which we have no control.

Our revenue may be materially negatively impacted

by a decrease or slowdown in new mobile device sales. Demand for mobile devices highly correlates to installs of our apps and associated

usage and revenue generation.

13

Initially the COVID-19 pandemic negatively impacted

new user growth. New smartphone sales suffered as a result of retail business closures, negatively impacting new user growth, especially

in well-developed markets. Any e-retail business rebound will be subject to many factors including the state of the global and local

economies.

If new mobile device sales decrease or slowdown,

our products and services will likely experience fewer installations which will negatively impact our revenue and operations.

We rely on third-party platforms, such as

the iOS App Store, Meta, and Google Play Store, to distribute our apps and collect revenues generated on these platforms. If these platforms

adopt policies including those relating to advertising, privacy, or monetization that are counter to our strategy it could result in

materially and adversely affecting our business.

Our products and services depend on mobile app stores and other third

parties such as data center service providers, as well as third party payment aggregators, computer systems, internet transit providers

and other communications systems and service providers. Our mobile applications are almost exclusively accessed through and depend on

the Google Play store and Apple’s App Store. While our mobile applications are generally free to download, we offer our users the

opportunity to make in-app purchases and/or purchase paid subscriptions. In certain instances, we determine the prices at which these

items and subscriptions are sold. These purchases are processed by Google’s and Apple’s in-app payment and subscription systems.

As of July 31, 2023 we paid Google and Apple up to 30% of the revenue we generated across their respective platforms. Our cashflow may

be negatively impacted if either platform changes the timing of their payments to us. While we do not anticipate any interruption in their

distribution platforms or ability to accept customer payments, any such disruptions, even temporary, may have material impacts on our

business and operations.

We are subject to the standard policies and terms

of service of third-party platforms, which govern the marketing, promotion, distribution, content and operation of our apps on their

platforms. Each platform provider has the discretion to make changes to its operating system, payment services, manner in which their

mobile operating system operates as well as change and interpret the terms and conditions of its developer policies. These changes may

be harmful to our business and result in a negative outcome. For example, in September 2019, our Zedge App was temporarily removed from

Google Play because they asserted that the Zedge App violated their malicious behavior policy. As a result, prospective Android users

were prevented from installing our Zedge App, freemium users were unable to convert into paying subscribers and existing users we unable

to purchase Zedge Credits. Shortly after the notice was issued, two of our major advertising suppliers ceased serving advertisements

to our Zedge App. In addition, Google Play sent a notification to users that had the problematic version of the app on their phone recommending

that they uninstall it. We identified the source of the problem as buggy code from a long-term, third-party advertising partner’s

standard technology integration in our app. We corrected the problem by removing the offensive code, releasing a new version of our app

and our Zedge App was reinstated after approximately 72 hours and concurrently the two major advertising suppliers resumed purchasing

our advertising inventory. We estimate the immediate financial impact of the suspension resulted in approximately $100,000 in lost revenue

and a material decline in MAU with the majority of uninstalls in emerging markets.

Such changes could:

● make our products and services inaccessible or limit their accessibility;

● impose changes in the way in which we monetize our users;

● limit the scope of feature enhancements or new features;

14

Google and Apple are able to terminate our distribution

agreements with them, without cause, with 30 days prior written notice (to the extent allowed by applicable local law). They also may

terminate our agreements with them immediately (unless a longer period is required by applicable law) under certain circumstances, including

upon our uncured breach of such agreements. To the extent that they or any other third party platform provider on which we rely make

such changes or terminates our agreements with them, our business, financial condition and results of operations could be materially

adversely affected.

A platform provider may also change its fee structure to our disadvantage,

change how we are able to advertise on the platform, limit how user information is made available to developers, curtail how personal

information is used for advertising purposes, or restrict how users can share information with their friends on the platform or across

platforms. For example, in April 2021 Apple released iOS 14 which started requiring users to opt in to share their IDFA with app developers,

on an app-by-app basis. As a consequence, the ability of advertisers to accurately target and measure their advertising campaigns at the

user level becomes significantly more difficult, typically resulting in higher user acquisition costs.

If we violate, or a platform provider believes

we have violated, its terms of service, the platform provider reserves the right to limit or cease access to their platform. If we are

unable to maintain a productive working relationship with any platform distribution and access to our products and services could also

be curtailed or permanently disabled. This is especially true in instances where we are dependent on single source providers for their

respective services. Any limitation or discontinuation of access to any platform could significantly reduce our ability to distribute

and/or provide access to our products to users and would like result in materially and adversely affecting our business, financial condition

and results of operations.

Our business depends on the availability of mobile

app stores and other third party platforms and any outages that these parties experience will likely have a negative impact on our business,

financial condition, results of operations or reputation.

If technologies designed to block the display

of advertisements are adopted en masse, or if web browsers limit or block behavioral targeting technologies our revenues may be adversely

affected.

Our digital products and services may suffer

negative consequences, including a material reduction of revenue, with mass adoption of website ad blocking technologies or other technologies

that limit the ability to personalize advertisements, including, without limitation, if the price for this advertising inventory declines.

Activities of our advertiser clients and/or

users could damage our reputation or give rise to legal claims against us.

Our advertisers and/or users may not comply with

international or domestic laws, including, but not limited to, laws and regulations relating to mobile communications. Failure of our

advertisers and/or users to comply with laws or our policies could damage our reputation and expose us to liability under these laws.

We may also be liable to third parties for content in the advertisements or content we deliver or distribute if the artwork, text or

other content involved violates copyrights, trademarks or other intellectual property rights of third parties or if the content is defamatory,

unfair and deceptive, or otherwise in violation of applicable laws. Although we generally receive assurance from our advertising partners

and users that their advertisements and content, respectively, are lawful and that they have the right to use any copyrights, trademarks

or other intellectual property included in an advertisement or content, and although we are normally indemnified by the advertisers,

a third party or regulatory authority may still file a claim against us. Any such claims could be costly and time consuming to defend

and could also hurt our reputation within the mobile advertising industry. Further, if we are exposed to legal liability, we could be

required to pay substantial fines or penalties, redesign our business methods, discontinue some of our services or otherwise expend significant

resources.

We may not be able to continually meet our

users’ expectations and retain or expand our user base, and our revenues, profitability and prospects may be materially and adversely

affected.

Although we constantly monitor and research our

users’ expectations, we may be unable to meet them on an ongoing basis or anticipate future user needs. A decrease in the number

of users engaging with our products and services may have a material and adverse effect on our ability to sell advertising, digital goods

and resources, and subscriptions and on our business, financial condition and results of operations. In order to attract and retain users

and remain competitive, we must continue to innovate our products and services, improve user experience, and implement new technologies

and functionalities.

15

The internet business is characterized by constant

changes, including but not limited to rapid technological evolution, continual shifts in user expectations, frequent introductions of

new products and services and constant emergence of new industry standards and practices. As a result, our users may leave us for our

competitors’ products and services more quickly than in other sectors. Thus, our success will depend, in part, on our ability to

respond to these changes in a timely and cost-effective basis, including improving and marketing our existing products and services and

developing and pricing new products and services in response to evolving user needs. Our ability to successfully retain or expand our

user base will depend on our ability to achieve the following, among others:

We cannot assure you that our existing products

and services, will remain sufficiently popular with our users. We may be unsuccessful in adding compelling new features and enhancements;

products and services to further diversify these product offerings. Unexpected technical, commercial or operational problems could delay

or prevent the introduction of one or more of our new products or services to our users. Moreover, we cannot be sure that any of our new

products and services will achieve widespread market acceptance or generate incremental revenue the way our existing products and services

have. If we fail in earning user satisfaction through our products or services or if our products and services fail to meet our expectation

to maintain and expand our user base, our business, results of operations and financial condition will be materially and adversely affected.

Zedge Premium, the section of our marketplace

where we offer premium content (i.e., for purchase), may not yield the strategic goals and objectives that we envision.

Although we believe that Zedge Premium will act

as an important driver in helping our platform become a leading platform for professional artists, individual creators and brands looking

to distribute their work to consumers looking for an easy, entertaining and unique way to express their voice, individuality and essence,

it’s premature to conclude this as being the case.

16

Although Zedge Premium’s gross transaction

revenue has shown modest growth it is still too early to state with conviction that Zedge Premium will have a materially positive impact

on our business. In order to do so, we still need, among other things, to:

● effectively market and convert GuruShots’ players into Zedge Premium artists;

If Zedge Premium fails to yield the strategic

goals and objectives that we envision, our business, results of operations and financial condition will be materially and adversely affected.

We may fail to develop popular new features or

expand into new verticals, successfully, negatively impacting our ability to attract new users or retain existing users, which could

negatively impact our business, financial condition, and result of operations.

If we fail to maintain and enhance our various

brands, or if we incur excessive expenses in this effort, our business, results of operations and prospects may be materially and adversely

affected.

We believe that maintaining and enhancing our

various digital brands and associated reputation is important to the success of our business. Historically, we have not made material

investments in this effort. We believe that a well-recognized and respected brand is important to increasing the number of users and

enhancing our attractiveness to users, artists, advertisers and business partners. Brand recognition and enhancement may directly affect

our ability to maintain our market position.

Many factors, some of which are beyond our control,

Source: SEC EDGAR (public domain) · 10-K for the period ended 2023-07-31, filed 2023-10-30 · accession 0001213900-23-081544

Filing HTML rendered to line-structured narrative text by the shipped reducer (datafeeds.edgar_fulltext.visible_text, keep_table_headers=True): scripts and inline-XBRL headers are dropped, and table content is reduced to its short label cells — numeric table data is not rendered and is therefore not counted. The same rendering is used for every year, so a year-over-year comparison is like for like.

The text is our rendering of the filing, not a facsimile: original pagination, typography and tables are not reproduced, and the numbers live in the financial statements (FA).

The outline locates item HEADINGS in this document. Only Items 1A and 7 have certified boundaries elsewhere in the terminal (the redline and the narrative-overlap number); every span here runs from one heading found to the next heading found.

How the outline was chosen. It is the longest chain of item headings that runs forward through both the document and the standard item order: 22 headings are on that chain and 17 further heading-shaped lines are not — the table-of-contents echo of every item, cross-references and exhibit-list mentions. Each entry's length is measured from its heading to the next heading on the chain.