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$0.0001 per share of Company’s common stock. The Note allows for the lender to secure a portion of the Company assets up
to 200% of the face value of the note.</font></p>
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<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>NOTE
1 - NATURE OF OPERATIONS AND BASIS OF PRESENTATION</b></font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Innovative
Product Opportunities Inc. (the "Company" or "Innovative") was incorporated on April 3, 2009 in the State
of Delaware and established a fiscal year end of December 31. The Company is a development stage enterprise organized to provide
product development. The Company is currently in the development stage as defined in Financial Accounting Standards Board ("FASB")
Accounting Standard Codification ("ASC") 915.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Our
business is a product development firm creating products designed, prototyped and produced in numerous industries including consumer
and household goods, office products, furniture, and toys.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>NOTE
2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</b></font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">BASIS
OF PRESENTATION</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
accompanying unaudited financial statements of Innovative Product Opportunities Inc. have been prepared without audit pursuant
to the rules and regulations of the Securities and Exchange Commission requirements for interim financial statements. Therefore,
they do not include all of the information and footnotes required by accounting principles generally accepted in the United States
for complete financial statements. The financial statements should be read in conjunction with the annual financial statements
for the year ended December 31, 2013 of Innovative Product Opportunities Inc. in our Form 10-K filed on April 15, 2014.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
interim financial statements present the balance sheets, statements of operations and cash flows of Innovative Product Opportunities
Inc. The financial statements have been prepared in accordance with accounting principles generally accepted in the United States.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
interim financial information is unaudited. In the opinion of management, all adjustments necessary to present fairly the financial
position as of March 31, 2014 and the results of operations and cash flows presented herein have been included in the financial
statements. All such adjustments are of a normal and recurring nature. Interim results are not necessarily indicative of results
of operations for the full year.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">GOING
CONCERN</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company's financial statements are prepared in accordance with generally accepted accounting principles applicable to a going
concern. This contemplates the realization of assets and the liquidation of liabilities in the normal course of business. Currently,
the Company does not have significant operations or a source of revenue sufficient to cover its operation costs and allow it to
continue as a going concern. The Company has an accumulated deficit during development stage at March 31, 2014 of $6,511,721.
The Company will be dependent upon the raising of additional capital through placement of its common stock in order to implement
its business plan. There can be no assurance that the Company will be successful in this situation. Accordingly, these factors
raise substantial doubt as to the Company's ability to continue as a going concern. These financial statements do not include
any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classifications of
liabilities that might result from this uncertainty. The Company is funding its initial operations by way of loans from its Chief
Executive Office and others, and the use of equity to pay some operating expenses. The Company's officers and directors have committed
to advancing certain operating costs of the Company.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">USE
OF ESTIMATES AND ASSUMPTIONS</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Preparation
of the financial statements in conformity with accounting principles generally accepted in the United States requires management
to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ
from those estimates</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">CASH
AND CASH EQUIVALENTS</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">For
purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of
three months or less to be cash equivalents.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">REVENUE
RECOGNITION</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company recognizes revenues and the related costs when persuasive evidence of an arrangement exists, delivery and acceptance has
occurred or service has been rendered, the price is fixed or determinable, and collection of the resulting receivable is reasonably
assured. Amounts invoiced or collected in advance of product delivery or providing services are recorded as deferred revenue or
customer deposits. The company accrues for sales returns, bad debts, and other allowances based on its historical experience.
Net sales under certain long-term contracts for product design, which may provide for periodic payments, are recognized under
the percentage-of-completion method. Estimated cost-at-completion for these contracts are reviewed on a routine periodic basis,
and adjustments are made periodically to the estimated cost-at-completion, based on actual costs incurred, progress made, and
estimates of the costs required to complete the contractual requirements. When the estimated cost-at-completion exceeds the contract
value, the contract is written down to its net realizable value, and the loss resulting from cost overruns is immediately recognized.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">To
properly match net sales with costs, certain contracts may have revenue recognized in excess of billings (unbilled revenues),
and other contracts may have billings in excess of net sales recognized (customer deposits). Under long-term contracts, the prerequisites
for billing the customer for periodic payments generally involve the Company's achievement of contractually specific, objective
milestones.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Revenue
for services contracts will be recognized under a proportional performance model if the following criteria are met (i) the arrangement
provides for periodic billings as services are provided (ii) the customer receives value as the services as rendered, not just
upon the completion of the services and (iii) the customer need not re-perform services that it has already received if it terminates
the service contract early and hires another service provider to complete the service deliverable. If these criteria are not met,
the Company will recognize revenue on the service contracts using the completed contract method.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">INCOME
TAXES</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company accounts for income taxes in accordance with Financial Accounting Standards Board ("FASB") Accounting Standards
Codification ("FASB ASC") 740, Income Taxes. Under the assets and liability method of FASB ASC 740, deferred tax assets
and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement
carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured
using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. The
Company provides a valuation allowance, if necessary, to reduce deferred tax assets to their estimated realizable value.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">NET
LOSS PER SHARE</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Basic
net income (loss) per share includes no dilution and is computed by dividing net income (loss) available to common stockholders
by the weighted average number of common shares outstanding for the period. Diluted earnings per share is computed by dividing
earnings available to common shareholders by the weighted average number of common shares outstanding for the period increased
to include the number of additional common shares that would have been outstanding if potentially dilutive securities had been
issued. There were no potentially dilutive securities outstanding during the periods presented.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">FOREIGN
CURRENCY TRANSLATION</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
financial statements are presented in the Company’s functional currency which is the United States dollars. In accordance
with FASB ASC 830, Foreign Currency Matters, foreign denominated monetary assets and liabilities are translated to their United
States dollar equivalents using foreign exchange rates which prevailed at the balance sheet date. Non-monetary assets and liabilities
are translated at exchange rates prevailing at the transaction date. Revenue and expenses are translated at average rates of exchange
during the periods presented. Related translation adjustments are reported as a separate component of stockholders' equity (deficit),
whereas gains or losses resulting from foreign currency transactions are included in results of operations.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">STOCK-BASED
COMPENSATION</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company measures stock-based compensation at the grant date based on the fair value of the award and recognizes stock-based compensation
expense over the requisite service period.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company also grants awards to non-employees and determines the fair value of such stock-based compensation awards granted as either
the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable.
If the fair value of the equity instruments issued is used, it is measured using the stock price and other measurement assumptions
as of the earlier of (1) the date at which a commitment for performance by the counterparty to earn the equity instruments is
reached, or (2) the date at which the counterparty's performance is completed.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">The
Company has not adopted a stock option plan and has not granted any stock options.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">COMPREHENSIVE
INCOME (LOSS)</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company has adopted ASC Topic 220 - Comprehensive Income, which establishes standards for reporting and the display of comprehensive
income, its components and accumulated balances. Comprehensive income is defined to include all changes in equity except those
resulting from investments by owners or distributions to owners. Among other disclosures, Topic 220 requires that all items that
are required to be recognized under the current accounting standards as a component of comprehensive income be reported in a financial
statement that is displayed with the same prominence as other financial statements. Comprehensive income is displayed in the statement
of stockholders' deficit and in the balance sheet as a component of stockholders' deficit.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">FAIR
VALUE OF FINANCIAL INSTRUMENTS</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">In
accordance with the requirements of FASB ASC 820, Fair Value Measurements and Disclosures, and FASB ASC 825, Financial Instruments,
the Company has determined the estimated fair value of financial instruments using available market information and appropriate
valuation methodologies. FASB ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer
a liability (exit price) in an orderly transaction between market participants at the measurement date. The statement establishes
market or observable inputs as the preferred sources of values, followed by assumptions based on hypothetical transactions in
the absence of market inputs. The statement requires fair value measurements be classified and disclosed in one of the following
categories:</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Level
1 – Quoted prices in active markets for identical assets and liabilities.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Level
2 – Quoted prices in active markets for similar assets and liabilities, quoted prices for identical or similar instruments
in markets that are not active and model-derived valuations whose inputs are observable or whose significant value drivers are
observable.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Level
3 – Significant inputs to the valuation model are unobservable.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Financial
assets and liabilities are classified based on the lowest level of input that is significant to the fair value measurement.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">RECENT
ACCOUNTING PRONOUNCEMENTS</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">There
have been no recent accounting pronouncements or changes in accounting pronouncements that impacted the quarterly period ended
March 31, 2014, or which are expected to impact future periods that were not already adopted and disclosed in prior periods.</font></p>
2014-05-10
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">These notes bear no interest and are
payable on demand by the note holders.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">These notes bear no interest and are
payable on demand by the note holders.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">These notes bear no interest and are
payable on demand by the note holders.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">These notes bear no interest and are
payable on demand by the note holders.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">These notes bear no interest and are
payable on demand by the note holder.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">These notes bear no interest and are
payable on demand by the note holder.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">These notesbear no interest and are
payable on demand by the note holder.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">These notes bear no interest and are
payable on demand by the note holder.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">These notes bear no interest and are
payable on demand by the note holder.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">This note is unsecured, bears no interest
and is payable on demand by the note holder.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">This note is unsecured, bears no interest
and is payable on demand by the note holder.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">This note is unsecured, bears no interest
and is payable on demand by the note holder.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">This note is unsecured, bears no interest
and is payable on demand by the note holder.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">This note is unsecured, bears no interest
and is payable on demand by the note holder.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">These notes bear no interest and are
payable on demand by the note holder.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">This note is unsecured, bears no interest
and is payable on demand by the note holder.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">This note is unsecured, bears no interest
and is payable on demand by the note holder.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">This note is unsecured, bears no interest
and is payable on demand by the note holder.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">This note is unsecured, bears no interest
and is payable on demand by the note holder.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">This note is unsecured, bears no interest
and is payable on demand by the note holder.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">This note is unsecured, bears no interest
and is payable on demand by the note holder.</p>
<p style="font: 10pt Times New Roman, Times, Serif">A promissory note of $11,250 issued to Al Kau was amended on September 3,
2012. </p>
<p style="font: 10pt Times New Roman, Times, Serif">The promissory note was amended on June 18, 2013.</p>
<p style="font: 10pt Times New Roman, Times, Serif">On September 3, 2012, the Company amended the promissory note with a carrying
value of $11,250 issued to the Al Kau on February 22, 2012. The promissory note was amended on July 2, 2013.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>NOTE
3 - CUSTOMER DEPOSITS</b></font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
company has invoiced and received cash in the amount of $65,000 for a new product design project on behalf of two customers. In
accordance with the revenue recognition policy of the Company, all revenue has been deferred since the Company recognize revenue
under this service contract using the completed contract method.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
customer deposits were received from two customers who are shareholders and note holders of the Company. One customer, Al Kau,
paid invoices totaling $32,500 in cash, holds notes payable of $36,000 and a convertible note of $6,792 (net of debt discount
of $2,308) in the Company at March 31, 2014 and is a 7.7% shareholder at March 31, 2014. The second customer, Aaron Shrira, also
paid invoices totaling $32,500 in cash, holds notes payable of $42,917 in the Company at March 31, 2014 and is a 0% shareholder
at March 31, 2014.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>NOTE
4 – CONVERTIBLE NOTES</b></font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b> </b></font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
July 2, 2013, the Company agreed to amend the term of an unsecured, non-interest bearing promissory note payable on demand with
a carrying value $12,500 issued to the Al Kau, Al Kau is a consultant, investor and customer of the Company. Under the terms of
the Side Letter Agreement, the issue price of the Note is $12,500 with a face value of $18,000 and the terms of the Note include
a fixed conversion price of $0.0001 per share of Company’s common stock and a maturity date of May 10, 2014. The amendment
of the terms of the Note resulted in a beneficial conversion feature of $12,500 since the closing price of common stock on July
2, 2013 exceeded the fixed conversion price. The beneficial conversion feature of $12,500 is included in additional paid-in capital.
The Note allows for the lender to secure a portion of the Company assets up to 200% of the face value of the note. On July 11,
15 and 16, 2013 the holder of the note converted $8,900 of principal plus accrued interest into 89,000,000 shares of the Company's
common stock. The statement of operations included expense of $5,192 for amortization of debt discount for the three months ended
March 31, 2014.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>NOTE
5 – NOTES PAYABLE</b></font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
February 22, 2012, the company issued two promissory notes in the value of $11,250 each for value received. These notes bear no
interest and are payable on demand by the note holders. A promissory note of $11,250 issued to Al Kau was amended on September
3, 2012. See Note 4.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
March 6, 2012, the company issued two promissory notes in the value of $2,500 each for value received. These notes bear no interest
and are payable on demand by the note holders.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
May 1, 2012, the company issued a promissory note in the value of $12,500 for value received. These notes bear no interest and
are payable on demand by the note holder.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
May 10, 2012, the company issued a promissory note in the value of $12,500 for value received. These notes bear no interest and
are payable on demand by the note holder.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
May 31, 2012, the company issued a promissory note in the value of $32,000 for value received. In May 2012, a total of $15,000
was paid back. These notes bear no interest and are payable on demand by the note holder.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
July 31, 2012, the company issued a promissory note in the value of $1,750 for value received. These notes bear no interest and
are payable on demand by the note holder. The promissory note was amended on June 18, 2013. See Note 4.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
November 5, 2012 the company issues a promissory note in the value of $16,667 for value received. These notes bear no interest
and are payable on demand by the note holder.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
December 3, 2012 the company issues a promissory note in the value of $4,500 for value received. These notes bear no interest
and are payable on demand by the note holder.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
September 3, 2012, the Company amended the promissory note with a carrying value of $11,250 issued to the Al Kau on February 22,
2012. The promissory note was amended on July 2, 2013. See Note 4 and Note 1 restatement.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
January 8, 2013, the Company issued a promissory note in the amount of $6,000 from Al Kau. This note is unsecured, bears no interest
and is payable on demand by the note holder.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
February 2, 2013, the Company issued a promissory note in the amount of $6,000 to Al Kau. This note is unsecured, bears no interest
and is payable on demand by the note holder.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
February 22, 2013, the Company issued a promissory note in the amount of $6,000 to The Cellular Connection Limited. This note
is unsecured, bears no interest and is payable on demand by the note holder.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
June 6, 2013, the Company issued a promissory note in the amount of $4,728 to The Cellular Connection Limited. This note is unsecured,
bears no interest and is payable on demand by the note holder.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
December 16, 2013, the Company issued a promissory note in the amount of $1,889 to The Cellular Connection Limited. This note
is unsecured, bears no interest and is payable on demand by the note holder.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
January 17, 2014, the Company issued a promissory note in the amount of $2,743 to The Cellular Connection Limited. This note is
unsecured, bears no interest and is payable on demand by the note holder.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
January 20, 2014, the Company issued a promissory note in the amount of $2,737 to The Cellular Connection Limited. This note is
unsecured, bears no interest and is payable on demand by the note holder.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
January 31, 2014, the Company issued a promissory note in the amount of $2,684 to The Cellular Connection Limited. This note is
unsecured, bears no interest and is payable on demand by the note holder.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
February 20, 2014, the Company issued a promissory note in the amount of $1,822 to The Cellular Connection Limited. This note
is unsecured, bears no interest and is payable on demand by the note holder.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
March 25, 2014, the Company issued a promissory note in the amount of $1,325 to The Cellular Connection Limited. This note is
unsecured, bears no interest and is payable on demand by the note holder.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
March 28, 2014, the Company issued a promissory note in the amount of $2,000 to The Cellular Connection Limited. This note is
unsecured, bears no interest and is payable on demand by the note holder.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As
of March 31, 2014 and December 31, 2013 notes payable totaling $104,845 and $91,534, respectively, were outstanding. The balances
are non-interest bearing, unsecured and have no specified terms of repayment.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>NOTE
6 – DUE TO RELATED PARTY</b></font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">As
of March 31, 2014 and December 31, 2013 advances of $76,895 were due to the Company's Chief Executive Officer. The balance are
non-interest bearing, unsecured and have no specified terms of repayment.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>NOTE
7 - STOCKHOLDERS’ EQUITY </b></font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b> </b></font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company is authorized to issue an aggregate of 3,000,000,000 common shares with a par value of $0.0001 per share and 1,000,000
shares of preferred stock with a par value of $0.001 per share. No preferred shares have been issued.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
January 1, 2014, the Company agreed to issue 210,000,000 shares of common stock valued at $42,000 to Doug Clark, the Chief Executive
Officer of the Company, as stock-based compensation. The services are valued based on the closing price of the Company's common
stock on the date of the agreement exchanged for the services.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
January 1, 2014, the Company agreed to issue 265,000,000 shares of common stock valued at $53,000 to Nadav Elituv as stock-based
compensation for software development services related to interactive displays. The services are valued based on the closing price
of the Company's common stock on the date of the agreement exchanged for the services.</font></p>
<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
January 1, 2014, the Company agreed to issue 210,000,000 shares of common stock valued at $42,000 to Al Kau, consultant, investor
and customer of the Company, as stock-based compensation for development, implementation and maintenance of sound business strategies
including identification of suitable merger and acquisition candidates. The services are valued based on the closing price of
the Company's common stock on the date of the agreement exchanged for the services.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
January 1, 2014, the Company agreed to issue 210,000,000 shares of common stock valued at $42,000 to Aaron Shrira, consultant,
investor and customer of the Company, as stock-based compensation for introducing us to potential customers. The services are
valued based on the closing price of the Company's common stock on the date of the agreement exchanged for the services.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
January 1, 2014, the Company agreed to issue 192,000,000 shares of common stock valued at $38,400 to William Reil as stock-based
compensation for development, implementation and maintenance of sound business strategies including identification of suitable
merger and acquisition candidates. The services are valued based on the closing price of the Company's common stock on the date
of the agreement exchanged for the services.</font></p>
<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
January 1, 2014, the Company agreed to issue 193,000,000 shares of common stock valued at $38,600 to Robert McLean, the Chief
Financial Officer of the Company, as stock-based compensation. The services are valued based on the closing price of the Company's
common stock on the date of the agreement exchanged for the services.</font></p>
<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
January 1, 2014, the Company agreed to issue 193,000,000 shares of common stock valued at $38,600 to Grant Stummer, a director
of the Company, as stock-based compensation. The services are valued based on the closing price of the Company's common stock
on the date of the agreement exchanged for the services.</font></p>
<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
January 28, 2014, the Company was agreed to issue 265,000,000 shares of common stock valued at $53,000 to Stuart Turk as stock-based
compensation development, implementation and maintenance of sound business strategies including identification of suitable merger
and acquisition candidates. The services are valued based on the closing price of the Company's common stock on the date of the
agreement exchanged for the services.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>NOTE
8 – SUBSEQUENT EVENTS</b></font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b> </b></font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">In
accordance with ASC Topic 855-10, the Company has analyzed its operations subsequent to March 31, 2014 to the date these financial
statements were issued, and has determined that it does not have any material subsequent events to disclose in these financial
statements.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">BASIS
OF PRESENTATION</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
accompanying unaudited financial statements of Innovative Product Opportunities Inc. have been prepared without audit pursuant
to the rules and regulations of the Securities and Exchange Commission requirements for interim financial statements. Therefore,
they do not include all of the information and footnotes required by accounting principles generally accepted in the United States
for complete financial statements. The financial statements should be read in conjunction with the annual financial statements
for the year ended December 31, 2013 of Innovative Product Opportunities Inc. in our Form 10-K filed on April 15, 2014.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
interim financial statements present the balance sheets, statements of operations and cash flows of Innovative Product Opportunities
Inc. The financial statements have been prepared in accordance with accounting principles generally accepted in the United States.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
interim financial information is unaudited. In the opinion of management, all adjustments necessary to present fairly the financial
position as of March 31, 2014 and the results of operations and cash flows presented herein have been included in the financial
statements. All such adjustments are of a normal and recurring nature. Interim results are not necessarily indicative of results
of operations for the full year.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">GOING
CONCERN</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company's financial statements are prepared in accordance with generally accepted accounting principles applicable to a going
concern. This contemplates the realization of assets and the liquidation of liabilities in the normal course of business. Currently,
the Company does not have significant operations or a source of revenue sufficient to cover its operation costs and allow it to
continue as a going concern. The Company has an accumulated deficit during development stage at March 31, 2014 of $6,511,721.
The Company will be dependent upon the raising of additional capital through placement of its common stock in order to implement
its business plan. There can be no assurance that the Company will be successful in this situation. Accordingly, these factors
raise substantial doubt as to the Company's ability to continue as a going concern. These financial statements do not include
any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classifications of
liabilities that might result from this uncertainty. The Company is funding its initial operations by way of loans from its Chief
Executive Office and others, and the use of equity to pay some operating expenses. The Company's officers and directors have committed
to advancing certain operating costs of the Company.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">USE
OF ESTIMATES AND ASSUMPTIONS</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Preparation
of the financial statements in conformity with accounting principles generally accepted in the United States requires management
to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ
from those estimates</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">CASH
AND CASH EQUIVALENTS</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">For
purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of
three months or less to be cash equivalents.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">REVENUE
RECOGNITION</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company recognizes revenues and the related costs when persuasive evidence of an arrangement exists, delivery and acceptance has
occurred or service has been rendered, the price is fixed or determinable, and collection of the resulting receivable is reasonably
assured. Amounts invoiced or collected in advance of product delivery or providing services are recorded as deferred revenue or
customer deposits. The company accrues for sales returns, bad debts, and other allowances based on its historical experience.
Net sales under certain long-term contracts for product design, which may provide for periodic payments, are recognized under
the percentage-of-completion method. Estimated cost-at-completion for these contracts are reviewed on a routine periodic basis,
and adjustments are made periodically to the estimated cost-at-completion, based on actual costs incurred, progress made, and
estimates of the costs required to complete the contractual requirements. When the estimated cost-at-completion exceeds the contract
value, the contract is written down to its net realizable value, and the loss resulting from cost overruns is immediately recognized.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">To
properly match net sales with costs, certain contracts may have revenue recognized in excess of billings (unbilled revenues),
and other contracts may have billings in excess of net sales recognized (customer deposits). Under long-term contracts, the prerequisites
for billing the customer for periodic payments generally involve the Company's achievement of contractually specific, objective
milestones.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Revenue
for services contracts will be recognized under a proportional performance model if the following criteria are met (i) the arrangement
provides for periodic billings as services are provided (ii) the customer receives value as the services as rendered, not just
upon the completion of the services and (iii) the customer need not re-perform services that it has already received if it terminates
the service contract early and hires another service provider to complete the service deliverable. If these criteria are not met,
the Company will recognize revenue on the service contracts using the completed contract method.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">INCOME
TAXES</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company accounts for income taxes in accordance with Financial Accounting Standards Board ("FASB") Accounting Standards
Codification ("FASB ASC") 740, Income Taxes. Under the assets and liability method of FASB ASC 740, deferred tax assets
and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement
carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured
using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. The
Company provides a valuation allowance, if necessary, to reduce deferred tax assets to their estimated realizable value.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">NET
LOSS PER SHARE</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Basic
net income (loss) per share includes no dilution and is computed by dividing net income (loss) available to common stockholders
by the weighted average number of common shares outstanding for the period. Diluted earnings per share is computed by dividing
earnings available to common shareholders by the weighted average number of common shares outstanding for the period increased
to include the number of additional common shares that would have been outstanding if potentially dilutive securities had been
issued. There were no potentially dilutive securities outstanding during the periods presented.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">FOREIGN
CURRENCY TRANSLATION</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
financial statements are presented in the Company’s functional currency which is the United States dollars. In accordance
with FASB ASC 830, Foreign Currency Matters, foreign denominated monetary assets and liabilities are translated to their United
States dollar equivalents using foreign exchange rates which prevailed at the balance sheet date. Non-monetary assets and liabilities
are translated at exchange rates prevailing at the transaction date. Revenue and expenses are translated at average rates of exchange
during the periods presented. Related translation adjustments are reported as a separate component of stockholders' equity (deficit),
whereas gains or losses resulting from foreign currency transactions are included in results of operations.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">STOCK-BASED
COMPENSATION</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company measures stock-based compensation at the grant date based on the fair value of the award and recognizes stock-based compensation
expense over the requisite service period.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company also grants awards to non-employees and determines the fair value of such stock-based compensation awards granted as either
the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable.
If the fair value of the equity instruments issued is used, it is measured using the stock price and other measurement assumptions
as of the earlier of (1) the date at which a commitment for performance by the counterparty to earn the equity instruments is
reached, or (2) the date at which the counterparty's performance is completed.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">The
Company has not adopted a stock option plan and has not granted any stock options.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">COMPREHENSIVE
INCOME (LOSS)</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company has adopted ASC Topic 220 - Comprehensive Income, which establishes standards for reporting and the display of comprehensive
income, its components and accumulated balances. Comprehensive income is defined to include all changes in equity except those
resulting from investments by owners or distributions to owners. Among other disclosures, Topic 220 requires that all items that
are required to be recognized under the current accounting standards as a component of comprehensive income be reported in a financial
statement that is displayed with the same prominence as other financial statements. Comprehensive income is displayed in the statement
of stockholders' deficit and in the balance sheet as a component of stockholders' deficit.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">FAIR
VALUE OF FINANCIAL INSTRUMENTS</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">In
accordance with the requirements of FASB ASC 820, Fair Value Measurements and Disclosures, and FASB ASC 825, Financial Instruments,
the Company has determined the estimated fair value of financial instruments using available market information and appropriate
valuation methodologies. FASB ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer
a liability (exit price) in an orderly transaction between market participants at the measurement date. The statement establishes
market or observable inputs as the preferred sources of values, followed by assumptions based on hypothetical transactions in
the absence of market inputs. The statement requires fair value measurements be classified and disclosed in one of the following
categories:</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Level
1 – Quoted prices in active markets for identical assets and liabilities.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Level
2 – Quoted prices in active markets for similar assets and liabilities, quoted prices for identical or similar instruments
in markets that are not active and model-derived valuations whose inputs are observable or whose significant value drivers are
observable.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Level
3 – Significant inputs to the valuation model are unobservable.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Financial
assets and liabilities are classified based on the lowest level of input that is significant to the fair value measurement.</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">RECENT
ACCOUNTING PRONOUNCEMENTS</font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">There
have been no recent accounting pronouncements or changes in accounting pronouncements that impacted the quarterly period ended
March 31, 2014, or which are expected to impact future periods that were not already adopted and disclosed in prior periods.</font></p>