[1]

This was an unsecured advance from the CEO originally entered into January 1, 2015. The note bore interest at 15% annually (1.25% monthly) and was due on demand. As of December 31, 2022, the full principal balance was converted into 9,475,657 shares of the Company’s common stock and 45,000 shares of the Company’s Series B Preferred Stock. The accrued interest was forgiven in full and recorded as a gain on the settlement of debt on the consolidated statements of operations and comprehensive loss.

[2]

Notes payable to Satinder Thiara entered into May 25, 2016 ($22,000) which was due December 31, 2021, December 13, 2016 ($10,000) which was due December 31, 2021, and May 1, 2018 ($25,000) which matured December 31, 2019 at interest rate of 15% annually (1.25% monthly). These were unsecured loans. The May 1, 2018 note was in default as of December 31, 2019. As a result the interest rate was changed to 21% annually (1.75% monthly). The May 1, 2018 note that matured December 31, 2019 was converted along with $12,392 in accrued interest into 5,499 shares of common stock on March 5, 2021. As of December 31, 2022, the full principal balance was converted into 156,527 shares of the Company’s common stock. The accrued interest was forgiven in full and recorded as a gain on the settlement of debt on the consolidated statements of operations and comprehensive loss.

[3]

Unsecured promissory note from Kunaal Sikka, the CEO’s son, dated September 13, 2018, in the amount of $15,000, maturing on December 31, 2019, and accrued interest at an annual rate of 12%. The note was in default as of December 31, 2019 through June 25, 2021 when the note was extended until December 31, 2022. As a result the interest rate was changed to 18% annually (1.50% monthly) through June 25, 2021 and then changed to 6% annually.

[4]

Note payable to Swarn Singh, father-in-law of the CEO, entered into January 3, 2017 ($25,000) and February 1, 2017 ($20,000) at interest rate of 15% annually (1.25% monthly). These were unsecured notes. Both notes were due December 31, 2019. The notes were in default as of December 31, 2019. As a result the interest rate was changed to 21% annually (1.75% monthly).

[5]

Note payable to Sushil Chaudhary dated April 27, 2020 in the amount of 1,100,000 INR (approximately $14,500 US$) due on demand at 13% per annum. This amount was offset by an amount due from the company that Sushil Chaudhary owns in the amount of $8,860.

[6]

Note payable to a director dated June 15, 2021 that matured December 12, 2021 in the amount of $400,000. The note does not bear interest however the director received two tranches of 18,750 shares each for lending this amount. The Company and the director extended the maturity date of this note to June 14, 2022. As of December 31, 2022, the note has not been repaid. The director and the Company are negotiating revised terms. As a result of the failure to repay the note by the maturity date, the note is in default.

[7]

Note payable to officer dated June 18, 2020 in the amount of 7,650,000 INR (approximately $100,000 US$) interest free and due on demand with a balance of $0 as of December 31, 2022.