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<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><b>NOTE 1 - ORGANIZATION AND BUSINESS OPERATIONS</b></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">iMine Corporation (the “Company”) is a Nevada corporation incorporated on October 26, 2010 under the name Oconn Industries. The Company’s name was changed to Oconn Industries Corp. on February 16, 2012, to Diamante Minerals, Inc. on April 1, 2014, and to iMine Corporation on March 20, 2018. The change of name to iMine Corporation was effective through the merger of the Company’s wholly-owned subsidiary, iMine Corporation, a Nevada corporation.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px 0px 0px 0in; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">During 2018, the Company was engaged in the development of the business of selling computer equipment which can be used for the mining of cryptocurrency. As a result of the decline in the price of cryptocurrency, which made the purchase of its equipment uneconomical, the Company has discontinued that business, which will be reflected as a discontinued operation, and the value of the prepaid inventory, which was the only asset of the discontinued operation at July 31, 2018, was fully reserved against.  The Company is in the process of evaluating potential business opportunities, although the Company cannot give any assurance that it will be able to acquire or commence profitable operations.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><b>NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</b></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><u>Presentation of Interim Information</u></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">The accompanying unaudited interim consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”) for interim financial information and with Rule 8-03 of Regulation S-X. Accordingly, the financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. Notes to the unaudited interim consolidated financial statements that would substantially duplicate the disclosures contained in the audited financial statements for the year ended July 31, 2018 have been omitted. These financial statements should be read in conjunction with the audited financial statements and the footnotes thereto for the fiscal year ended July 31, 2018 included within the Company’s Annual Report on Form 10-K.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">In the opinion of management, all adjustments consisting of normal recurring entries necessary for a fair statement of the periods presented for: (a) the financial position; (b) the result of operations; and (c) cash flows, have been made in order to make the financial statements presented not misleading. The results of operations for such interim periods are not necessarily indicative of operations for a full year.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><u>Principles of Consolidation</u></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">The accompanying consolidated financial statements, including the accounts of the Company and its wholly-owned subsidiary, iMine Corporation, an Indiana corporation. All material intercompany accounts, transactions, and profits have been eliminated in consolidation.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><u>Use of Estimates</u></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">The preparation of the accompanying consolidated financial statements in conformity with US GAAP requires management to make certain estimates and assumptions that directly affect the results of reported assets, liabilities, revenue, and expenses, including the valuation of non-cash transactions. Actual results may differ from these estimates.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><u>Classification</u></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">Certain classifications have been made to the prior year financial statements to conform to the current period presentation. The reclassification had no impact on previously reported net loss or accumulated deficit.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><u>Fiscal Period</u></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">The Company’s fiscal year end is July 31.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><u>Inventory</u></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">Inventory mainly consists of equipment. Inventory is stated at the lower of cost or market. Market is determined based on net realizable value. The Company periodically reviews the age and turnover of its inventory to determine whether any inventory has become obsolete or has declined in value, and incurs a charge to operations for known and anticipated inventory obsolescence. During the six months ended January 31, 2019, the Company reviewed the value of inventory, which relates to the Company’s discontinued operations, and determined to reserve 100% allowance for inventory of $404,350.<u></u></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><u>Fair Value Measurements</u></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">The Company measures the fair value of financial assets and liabilities based on US GAAP guidance which defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">FASB ASC 820, “Fair Value Measurements” defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect the assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s own assumptions about the assumptions market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes the inputs into three broad levels based on the reliability of the inputs as follows:</p>
<p style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<table style="text-align: justify; widows: 2; text-transform: none; text-indent: 0px; width: 100%; font: 10pt 'times new roman'; orphans: 2; letter-spacing: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;" border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="top" width="4%">
<p align="justify" style="margin: 0px;"> </p>
</td>
<td valign="top" width="4%">
<p align="justify" style="margin: 0px;"><font style="font-family: symbol;">·</font></p>
</td>
<td valign="top">
<p align="justify" style="margin: 0px;">Level 1 – Inputs are quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. Valuation of these instruments does not require a high degree of judgment as the valuations are based on quoted prices in active markets that are readily and regularly available.</p>
</td>
</tr>
<tr>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td valign="top">
<p align="justify" style="margin: 0px;"> </p>
</td>
<td valign="top">
<p align="justify" style="margin: 0px;"><font style="font-family: symbol;">·</font></p>
</td>
<td valign="top">
<p align="justify" style="margin: 0px;">Level 2 – Inputs other than quoted prices in active markets that are either directly or indirectly observable as of the measurement date, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.</p>
</td>
</tr>
<tr>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td valign="top">
<p align="justify" style="margin: 0px;"> </p>
</td>
<td valign="top">
<p align="justify" style="margin: 0px;"><font style="font-family: symbol;">·</font></p>
</td>
<td valign="top">
<p align="justify" style="margin: 0px;">Level 3 – Valuations based on inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities is generally determined using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions a market participant would use in pricing the asset or liability.</p>
</td>
</tr>
</table>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">Financial instruments, including cash, prepaid inventory, prepaid expenses, accounts payable and accrued liabilities, and due to related parties, are carried at amortized cost, which management believes approximates fair value due to the short-term nature of these instruments.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">The following table presents information about the assets that are measured at fair value on a recurring basis as at January 31, 2019 and indicates the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value. In general, fair values determined by Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets. Fair values determined by Level 2 inputs utilize data points that are observable such as quoted prices, interest rates and yield curves. Fair values determined by Level 3 inputs are unobservable data points for the asset or liability, and included situations where there is little, if any, market activity for the asset:</p>
<p style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<table style="text-align: justify; widows: 2; text-transform: none; text-indent: 0px; width: 100%; font: 10pt 'times new roman'; orphans: 2; letter-spacing: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;" border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td align="center" id="hdcell" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td align="center" id="a5b7e4d8e-af08-40c2-8556-4dd7390cbdc5" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>Quoted Prices in</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td align="center" id="a5f285fcf-e806-44f8-9962-f9934b4ab824" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>Significant Other</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td align="center" id="ad477be67-25d0-43d5-88a0-84bdb733d2ac" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>Significant</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
</tr>
<tr>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td align="center" id="ac10f566f-bee1-4357-b84c-44e1cf51e8cd" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>January 31,</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td align="center" id="a64b71b91-414f-40d3-b17d-2b420bc32269" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>Active Markets</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td align="center" id="a1e3bb582-1f5a-403a-a46a-d4cc66e57e43" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>Observable Inputs</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td align="center" id="a26876229-21d6-46c9-8680-991b5f45c0e6" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>Unobservable Inputs</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
</tr>
<tr>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td align="center" style="border-bottom: black 1px solid;" id="a3ecca2d1-feec-4ba3-a9c0-ac469d0fdbd8" valign="bottom" width="9%" colspan="2">
<p align="center" style="margin: 0px;"><b>2019</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td align="center" style="border-bottom: black 1px solid;" id="a464ef5cf-d3d1-4245-81f3-4132114cd160" valign="bottom" width="9%" colspan="2">
<p align="center" style="margin: 0px;"><b>(Level 1)</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td align="center" style="border-bottom: black 1px solid;" id="aeed348ea-1f87-40f6-8afa-3ff4066573d6" valign="bottom" width="9%" colspan="2">
<p align="center" style="margin: 0px;"><b>(Level 2)</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td align="center" style="border-bottom: black 1px solid;" id="a723a82e4-8fed-42c8-9835-5751f2d8d636" valign="bottom" width="9%" colspan="2">
<p align="center" style="margin: 0px;"><b>(Level3)</b></p>
</td>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr>
<td valign="top">
<p align="justify" style="margin: 0px;">Assets:</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" id="ffcell" valign="bottom" width="9%" colspan="2">
<p style="margin: 0px;"> </p>
</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" id="a487355cc-25ba-40e4-94f5-8f4327a955b3" valign="bottom" width="9%" colspan="2">
<p style="margin: 0px;"> </p>
</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" id="a8962e5e7-499b-4565-bca9-d8aedb54a0a6" valign="bottom" width="9%" colspan="2">
<p style="margin: 0px;"> </p>
</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" id="aa75d41fd-44e6-4791-9d6c-c06ab00b26c7" valign="bottom" width="9%" colspan="2">
<p style="margin: 0px;"> </p>
</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#cceeff">
<td valign="top">
<p align="justify" style="margin: 0px;">Cash</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">$</td>
<td align="right" id="a7042bd5a-eae0-4af5-a6c5-dbd11ee29f8a" valign="bottom" width="9%">5,290</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">$</td>
<td align="right" id="a289d72aa-0320-43b8-ac34-ba211571f57f" valign="bottom" width="9%">5,290</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">$</td>
<td align="right" id="ae0b06376-7a86-453e-9927-721533198430" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">$</td>
<td align="right" id="a4c2028ab-c1a2-4af2-bbbb-47e55b80c948" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#ffffff">
<td valign="top">
<p align="justify" style="margin: 0px;">Liabilities:</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" id="a17764343-f6fb-45ad-9af2-c03465a4030f" valign="bottom" width="9%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" id="af274c1ba-10a4-4003-ae73-9a6087effb00" valign="bottom" width="9%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" id="aa426eecf-2cf6-4f6b-ae37-c3f5eb0e0936" valign="bottom" width="9%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" id="af0d398db-0c40-454d-9e59-3216fdf19625" valign="bottom" width="9%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#cceeff">
<td valign="top">
<p align="justify" style="margin: 0px;">Convertible notes payable</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" id="af7de213a-13b5-4efc-a407-09f71f40fd18" valign="bottom" width="9%">232,165</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" id="a797ee26a-6efb-4c2c-9cfc-66e80d6352a4" valign="bottom" width="9%">-</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" id="a6f649afd-cd83-43b1-863a-3e72b45d713f" valign="bottom" width="9%">232,165</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" id="a04a40f55-f336-48f9-ad7a-4b51f69dff2e" valign="bottom" width="9%">-</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
</table>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><u>Revenue Recognition</u></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">Revenues are recognized when control of the promised goods or services are transferred to a customer, in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. The Company sells the equipment to its customers with no residual warranty, installation or other obligation on the Company’s part. The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements:</p>
<p style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<table style="text-align: justify; widows: 2; text-transform: none; text-indent: 0px; width: 100%; font: 10pt 'times new roman'; orphans: 2; letter-spacing: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;" border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="top" width="4%"></td>
<td valign="top" width="4%">
<p align="justify" style="margin: 0px;"><font style="font-family: symbol;">·</font></p>
</td>
<td valign="top">
<p align="justify" style="margin: 0px;">identify the contract with a customer;</p>
</td>
</tr>
</table>
<p style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<table style="text-align: justify; widows: 2; text-transform: none; text-indent: 0px; width: 100%; font: 10pt 'times new roman'; orphans: 2; letter-spacing: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;" border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="top" width="4%"></td>
<td valign="top" width="4%">
<p align="justify" style="margin: 0px;"><font style="font-family: symbol;">·</font></p>
</td>
<td valign="top">
<p align="justify" style="margin: 0px;">identify the performance obligations in the contract;</p>
</td>
</tr>
</table>
<p style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<table style="text-align: justify; widows: 2; text-transform: none; text-indent: 0px; width: 100%; font: 10pt 'times new roman'; orphans: 2; letter-spacing: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;" border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="top" width="4%"></td>
<td valign="top" width="4%">
<p align="justify" style="margin: 0px;"><font style="font-family: symbol;">·</font></p>
</td>
<td valign="top">
<p align="justify" style="margin: 0px;">determine the transaction price;</p>
</td>
</tr>
</table>
<p style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<table style="text-align: justify; widows: 2; text-transform: none; text-indent: 0px; width: 100%; font: 10pt 'times new roman'; orphans: 2; letter-spacing: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;" border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="top" width="4%"></td>
<td valign="top" width="4%">
<p align="justify" style="margin: 0px;"><font style="font-family: symbol;">·</font></p>
</td>
<td valign="top">
<p align="justify" style="margin: 0px;">allocate the transaction price to performance obligations in the contract; and</p>
</td>
</tr>
</table>
<p style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<table style="text-align: justify; widows: 2; text-transform: none; text-indent: 0px; width: 100%; font: 10pt 'times new roman'; orphans: 2; letter-spacing: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;" border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="top" width="4%"></td>
<td valign="top" width="4%">
<p align="justify" style="margin: 0px;"><font style="font-family: symbol;">·</font></p>
</td>
<td valign="top">
<p align="justify" style="margin: 0px;">recognize revenue as the performance obligation is satisfied.</p>
</td>
</tr>
</table>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">The Company has not realized any revenues from operations.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><u>Stock-based expenses</u></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">The Company accounts for stock-based compensation arrangements with employees, nonemployee directors and consultants using a fair value method, which requires the recognition of compensation expense for costs related to all stock-based payments, including stock options, on a straight-line basis over the requisite service period in the Company’s consolidated statements of operations. The fair value method requires the Company to estimate the fair value of stock-based payment awards on the date of grant.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><u>Income Taxes</u></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">The Company provides for income taxes under ASC 740, Accounting for Income Taxes. ASC 740 requires the use of an asset and liability approach in accounting for income taxes. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect when these differences are expected to reverse.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">ASC 740 requires the reduction of deferred tax assets by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><u>Concentrations of Credit Risk</u></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">The Company’s financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and related party payables it will likely incur in the near future. The Company places its cash with financial institutions of high credit worthiness. At times, its cash balance with a particular financial institution may exceed any applicable government insurance limits. The Company’s management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><u>Net Income (Loss) Per Share of Common Stock</u></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">The Company calculates net loss per share in accordance with ASC Topic 260, “Earnings per Share.” Basic income (loss) per share is computed by dividing the net income (loss) by the weighted average number of common shares outstanding during the period. Diluted earnings per share of common stock are computed by dividing net earnings by the weighted average number of shares and potential shares outstanding during the period. Potential shares of common stock consist of shares issuable upon the conversion of outstanding convertible debt. As of January 31, 2019, there were 25,000,000 common stock equivalents outstanding, that were not included in the calculation of dilutive earnings per share as their effect would be anti-dilutive.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><u>Recent Accounting Pronouncements</u></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">The Company has implemented all new pronouncements that are in effect and that may impact its consolidated financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its consolidated financial statements or results of operations.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><b>NOTE 3 - GOING CONCERN AND LIQUIDITY CONSIDERATIONS</b></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. During the six months ended January 31, 2019, the Company incurred a net loss of $664,705. As at January 31, 2019, the Company had an accumulated deficit of $12,000,144 and has earned no revenues since inception. The Company intends to fund operations through equity financing arrangements, which may be insufficient to fund its capital expenditures, working capital and other cash requirements for the year ending July 31, 2019. However, until the Company engages in an active business or makes an acquisition the Company is likely to not be able to raise any debt or equity financing. The Company does not presently have the funds to pay the convertible notes which mature at various dates in 2020.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">The ability of the Company to begin operations in its new business model is dependent upon, among other things, obtaining financing to commence operations and develop a business plan. The Company cannot give any assurance as to its ability to develop or acquire a business or to operate profitably.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">These factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><b>NOTE 5 - RELATED PARTY TRANSACTIONS</b></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">On March 19, 2018, the Company entered into a one-year employment agreement with the former chief executive officer, who was also the sole director, pursuant to which the Company issued to him 17,500,000 shares of common stock, valued at $980,000, and agreed to pay him $164,706 to cover the federal income tax on the value of the stock and the tax payment. The shares are fully vested. As of January 31, 2019 and July 31, 2018, $164,706 was reflected as an amount due to related parties.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">On March 19, 2018, the Company entered into a one-year consulting agreement with a consultant, who was, at the time, a 1.6% stockholder, pursuant to which the Company issued 7,500,000 shares of common stock, valued at $420,000, and agreed to pay $70,588 to the consultant to cover the federal income tax on the value of the stock and the tax payment. The shares were fully vested on issuance. As of January 31, 2019 and July 31, 2018, $70,588 was reflected as an amount due to related parties.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">Prior to the change in management on March 16, 2018, the Company shared office space with other companies that were related parties. Two of these companies were majority stockholders of the Company, one of which shared the services of the chief financial officer and the other is a publicly-traded company which shared the services of the chief executive officer and the chief financial officer. Geological consulting fees were also paid to the company of the former chief executive officer.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">The amounts paid to related parties during the six months ended January 31, 2019 and 2018 were $0 and $6,755, respectively. The amounts paid to related parties during the three months ended January 31, 2019 and 2018 were $0 and $3,158, respectively.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">The following table sets forth the amounts due to related parties at January 31, 2019 and July 31, 2018:</p>
<p style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new
roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<table style="text-align: justify; widows: 2; text-transform: none; text-indent: 0px; width: 100%; font: 10pt 'times new roman'; orphans: 2; letter-spacing: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;" border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td align="center" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>January 31,</b></p>
</td>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td align="center" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>July 31,</b></p>
</td>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td align="center" style="border-bottom: black 1px solid;" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>2019</b></p>
</td>
<td style="padding-bottom: 1px;" valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td align="center" style="border-bottom: black 1px solid;" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>2018</b></p>
</td>
<td style="padding-bottom: 1px;" valign="bottom">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td align="center" valign="bottom" width="9%" colspan="2">
<p align="center" style="margin: 0px;">(Unaudited)</p>
</td>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td align="center" valign="bottom" width="9%" colspan="2"></td>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#cceeff">
<td valign="top">
<p align="justify" style="margin: 0px;">Due to former chief executive officer pursuant to executive employment agreement</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">$</td>
<td align="right" valign="bottom" width="9%">164,706</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">$</td>
<td align="right" valign="bottom" width="9%">164,706</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#ffffff">
<td valign="top">
<p align="justify" style="margin: 0px;">Due to consultant pursuant to consulting agreement</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" valign="bottom" width="9%">70,588</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" valign="bottom" width="9%">70,588</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#cceeff">
<td>
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 3px double;" valign="bottom" width="1%">$</td>
<td align="right" style="border-bottom: black 3px double;" valign="bottom" width="9%">235,294</td>
<td style="padding-bottom: 3px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 3px double;" valign="bottom" width="1%">$</td>
<td align="right" style="border-bottom: black 3px double;" valign="bottom" width="9%">235,294</td>
<td style="padding-bottom: 3px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
</table>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><b>NOTE 6 – CONVERTIBLE NOTES</b></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">At January 31, 2019 and July 31, 2018, convertible note consisted of the following:</p>
<p style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<table style="text-align: justify; widows: 2; text-transform: none; text-indent: 0px; width: 100%; font: 10pt 'times new roman'; orphans: 2; letter-spacing: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;" border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td align="center" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>January 31,</b></p>
</td>
<td valign="bottom">
<p style="margin: 0px;"><b> </b></p>
</td>
<td valign="bottom">
<p style="margin: 0px;"><b> </b></p>
</td>
<td align="center" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>July 31,</b></p>
</td>
<td valign="bottom">
<p style="margin: 0px;"><b> </b></p>
</td>
</tr>
<tr>
<td valign="bottom">
<p style="margin: 0px;"><b> </b></p>
</td>
<td valign="bottom">
<p style="margin: 0px;"><b> </b></p>
</td>
<td align="center" style="border-bottom: black 1px solid;" valign="bottom" width="9%" colspan="2">
<p align="center" style="margin: 0px;"><b>2019</b></p>
</td>
<td style="padding-bottom: 1px;" valign="bottom">
<p style="margin: 0px;"><b> </b></p>
</td>
<td valign="bottom">
<p style="margin: 0px;"><b> </b></p>
</td>
<td align="center" style="border-bottom: black 1px solid;" valign="bottom" width="9%" colspan="2">
<p align="center" style="margin: 0px;"><b>2018</b></p>
</td>
<td style="padding-bottom: 1px;" valign="bottom">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#cceeff">
<td valign="top">
<p align="justify" style="margin: 0px;">Convertible promissory notes issued</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">$</td>
<td align="right" valign="bottom" width="9%">500,000</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">$</td>
<td align="right" valign="bottom" width="9%">500,000</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#ffffff">
<td valign="top">
<p align="justify" style="margin: 0px;">Less discount</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" valign="bottom" width="9%">(288,706</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">)</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" valign="bottom" width="9%">(417,330</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">)</td>
</tr>
<tr bgcolor="#cceeff">
<td valign="top">
<p align="justify" style="margin: 0px;">Liability component as at date of issue</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">211,294</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">82,670</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#ffffff">
<td valign="top">
<p align="justify" style="margin: 0px;">Accrued interest</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" valign="bottom" width="9%">20,871</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" valign="bottom" width="9%">8,268</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin:
0px;"> </p>
</td>
</tr>
<tr bgcolor="#cceeff">
<td valign="top">
<p align="justify" style="margin: 0px;">Liability component</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 3px double;" valign="bottom" width="1%">$</td>
<td align="right" style="border-bottom: black 3px double;" valign="bottom" width="9%">232,165</td>
<td style="padding-bottom: 3px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 3px double;" valign="bottom" width="1%">$</td>
<td align="right" style="border-bottom: black 3px double;" valign="bottom" width="9%">90,938</td>
<td style="padding-bottom: 3px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
</table>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">  </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">Pursuant to a note purchase agreement dated March 20, 2018 between the Company and a non-affiliated lender, the lender made loans to the Company in the total amount of $500,000, for which the Company issued two-year 5% convertible notes. The notes are convertible into common stock of the Company at $0.02 per share. The Company agreed to grant the lender a security interest in equipment which was purchased from the proceeds of the notes.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">Interest of 5% is payable annually until the settlement date. No interest was paid during the six months ended January 31, 2019.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><b>NOTE 7 - COMMON STOCK</b></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><u>Authorized Common Stock</u></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">The Company has authorized 300,000,000 shares of common stock at par value of $0.001 per share. Each share of common stock entitles the holder to one vote on any matter on which action of the stockholders of the corporation is sought.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><u>Issuance of Common Stock</u></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">During the six months ended January 31, 2019, the Company issued 1,250,000 shares to a consultant for a consulting service valued at $225,000, of which $178,125 was recorded as net assets from discontinued operation as of January 31, 2019.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">There were 79,792,286 and 78,542,286 shares of common stock issued and outstanding as of January 31, 2019 and July 31, 2018, respectively.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">As of January 31, 2019 and July 31, 2018, the Company had no options and warrants outstanding.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><b>NOTE 8 – SUBSEQUENT EVENT</b></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">Management has evaluated subsequent events through the date which the financial statements are available to be issued. All subsequent events requiring recognition as of January 31, 2019 have been incorporated into these financial statements and there are no subsequent events that require disclosure in accordance with FASB ASC Topic 855, “Subsequent Events.”</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><u>Principles of Consolidation</u></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">The accompanying consolidated financial statements, including the accounts of the Company and its wholly-owned subsidiary, iMine Corporation, an Indiana corporation. All material intercompany accounts, transactions, and profits have been eliminated in consolidation.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><u>Use of Estimates</u></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">The preparation of the accompanying consolidated financial statements in conformity with US GAAP requires management to make certain estimates and assumptions that directly affect the results of reported assets, liabilities, revenue, and expenses, including the valuation of non-cash transactions. Actual results may differ from these estimates.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><u>Classification</u></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">Certain classifications have been made to the prior year financial statements to conform to the current period presentation. The reclassification had no impact on previously reported net loss or accumulated deficit.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><u>Fiscal Period</u></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">The Company’s fiscal year end is July 31.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><u>Fair Value Measurements</u></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">The Company measures the fair value of financial assets and liabilities based on US GAAP guidance which defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">FASB ASC 820, “Fair Value Measurements” defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect the assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s own assumptions about the assumptions market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes the inputs into three broad levels based on the reliability of the inputs as follows:</p>
<p style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<table style="text-align: justify; widows: 2; text-transform: none; text-indent: 0px; width: 100%; font: 10pt 'times new roman'; orphans: 2; letter-spacing: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;" border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="top" width="4%">
<p align="justify" style="margin: 0px;"> </p>
</td>
<td valign="top" width="4%">
<p align="justify" style="margin: 0px;"><font style="font-family: symbol;">·</font></p>
</td>
<td valign="top">
<p align="justify" style="margin: 0px;">Level 1 – Inputs are quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. Valuation of these instruments does not require a high degree of judgment as the valuations are based on quoted prices in active markets that are readily and regularly available.</p>
</td>
</tr>
<tr>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td valign="top">
<p align="justify" style="margin: 0px;"> </p>
</td>
<td valign="top">
<p align="justify" style="margin: 0px;"><font style="font-family: symbol;">·</font></p>
</td>
<td valign="top">
<p align="justify" style="margin: 0px;">Level 2 – Inputs other than quoted prices in active markets that are either directly or indirectly observable as of the measurement date, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.</p>
</td>
</tr>
<tr>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td valign="top">
<p align="justify" style="margin: 0px;"> </p>
</td>
<td valign="top">
<p align="justify" style="margin: 0px;"><font style="font-family: symbol;">·</font></p>
</td>
<td valign="top">
<p align="justify" style="margin: 0px;">Level 3 – Valuations based on inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities is generally determined using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions a market participant would use in pricing the asset or liability.</p>
</td>
</tr>
</table>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px;
font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">Financial instruments, including cash, prepaid inventory, prepaid expenses, accounts payable and accrued liabilities, and due to related parties, are carried at amortized cost, which management believes approximates fair value due to the short-term nature of these instruments.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">The following table presents information about the assets that are measured at fair value on a recurring basis as at January 31, 2019 and indicates the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value. In general, fair values determined by Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets. Fair values determined by Level 2 inputs utilize data points that are observable such as quoted prices, interest rates and yield curves. Fair values determined by Level 3 inputs are unobservable data points for the asset or liability, and included situations where there is little, if any, market activity for the asset:</p>
<p style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<table style="text-align: justify; widows: 2; text-transform: none; text-indent: 0px; width: 100%; font: 10pt 'times new roman'; orphans: 2; letter-spacing: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;" border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td align="center" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td align="center" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>Quoted Prices in</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td align="center" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>Significant Other</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td align="center" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>Significant</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
</tr>
<tr>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td align="center" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>January 31,</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td align="center" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>Active Markets</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td align="center" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>Observable Inputs</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td align="center" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>Unobservable Inputs</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
</tr>
<tr>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td align="center" style="border-bottom: black 1px solid;" valign="bottom" width="9%" colspan="2">
<p align="center" style="margin: 0px;"><b>2019</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td align="center" style="border-bottom: black 1px solid;" valign="bottom" width="9%" colspan="2">
<p align="center" style="margin: 0px;"><b>(Level 1)</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td align="center" style="border-bottom: black 1px solid;" valign="bottom" width="9%" colspan="2">
<p align="center" style="margin: 0px;"><b>(Level 2)</b></p>
</td>
<td
valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td align="center" style="border-bottom: black 1px solid;" valign="bottom" width="9%" colspan="2">
<p align="center" style="margin: 0px;"><b>(Level3)</b></p>
</td>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr>
<td valign="top">
<p align="justify" style="margin: 0px;">Assets:</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%" colspan="2">
<p style="margin: 0px;"> </p>
</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%" colspan="2">
<p style="margin: 0px;"> </p>
</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%" colspan="2">
<p style="margin: 0px;"> </p>
</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%" colspan="2">
<p style="margin: 0px;"> </p>
</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#cceeff">
<td valign="top">
<p align="justify" style="margin: 0px;">Cash</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">$</td>
<td align="right" valign="bottom" width="9%">5,290</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">$</td>
<td align="right" valign="bottom" width="9%">5,290</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">$</td>
<td align="right" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">$</td>
<td align="right" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#ffffff">
<td valign="top">
<p align="justify" style="margin: 0px;">Liabilities:</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#cceeff">
<td valign="top">
<p align="justify" style="margin: 0px;">Convertible notes payable</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">232,165</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">-</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">232,165</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">-</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
</table>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><u>Revenue Recognition</u></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">Revenues are recognized when control of the promised goods or services are transferred to a customer, in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. The Company sells the equipment to its customers with no residual warranty, installation or other obligation on the Company’s part. The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements:</p>
<p style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<table style="text-align: justify; widows: 2; text-transform: none; text-indent: 0px; width: 100%; font: 10pt 'times new roman'; orphans: 2; letter-spacing: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;" border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="top" width="4%"></td>
<td valign="top" width="4%">
<p align="justify" style="margin: 0px;"><font style="font-family: symbol;">·</font></p>
</td>
<td valign="top">
<p align="justify" style="margin: 0px;">identify the contract with a customer;</p>
</td>
</tr>
</table>
<p style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<table style="text-align: justify; widows: 2; text-transform: none; text-indent: 0px; width: 100%; font: 10pt 'times new roman'; orphans: 2; letter-spacing: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;" border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="top" width="4%"></td>
<td valign="top" width="4%">
<p align="justify" style="margin: 0px;"><font style="font-family: symbol;">·</font></p>
</td>
<td valign="top">
<p align="justify" style="margin: 0px;">identify the performance obligations in the contract;</p>
</td>
</tr>
</table>
<p style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<table style="text-align: justify; widows: 2; text-transform: none; text-indent: 0px; width: 100%; font: 10pt 'times new roman'; orphans: 2; letter-spacing: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;" border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="top" width="4%"></td>
<td valign="top" width="4%">
<p align="justify" style="margin: 0px;"><font style="font-family: symbol;">·</font></p>
</td>
<td valign="top">
<p align="justify" style="margin: 0px;">determine the transaction price;</p>
</td>
</tr>
</table>
<p style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<table style="text-align: justify; widows: 2; text-transform: none; text-indent: 0px; width: 100%; font: 10pt 'times new roman'; orphans: 2; letter-spacing: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;" border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="top" width="4%"></td>
<td valign="top" width="4%">
<p align="justify" style="margin: 0px;"><font style="font-family: symbol;">·</font></p>
</td>
<td valign="top">
<p align="justify" style="margin: 0px;">allocate the transaction price to performance obligations in the contract; and</p>
</td>
</tr>
</table>
<p style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<table style="text-align: justify; widows: 2; text-transform: none; text-indent: 0px; width: 100%; font: 10pt 'times new roman'; orphans: 2; letter-spacing: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;" border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="top"
width="4%"></td>
<td valign="top" width="4%">
<p align="justify" style="margin: 0px;"><font style="font-family: symbol;">·</font></p>
</td>
<td valign="top">
<p align="justify" style="margin: 0px;">recognize revenue as the performance obligation is satisfied.</p>
</td>
</tr>
</table>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">The Company has not realized any revenues from operations.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><u>Stock-based expenses</u></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">The Company accounts for stock-based compensation arrangements with employees, nonemployee directors and consultants using a fair value method, which requires the recognition of compensation expense for costs related to all stock-based payments, including stock options, on a straight-line basis over the requisite service period in the Company’s consolidated statements of operations. The fair value method requires the Company to estimate the fair value of stock-based payment awards on the date of grant.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><u>Income Taxes</u></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">The Company provides for income taxes under ASC 740, Accounting for Income Taxes. ASC 740 requires the use of an asset and liability approach in accounting for income taxes. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect when these differences are expected to reverse.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">ASC 740 requires the reduction of deferred tax assets by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><u>Concentrations of Credit Risk</u></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">The Company’s financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and related party payables it will likely incur in the near future. The Company places its cash with financial institutions of high credit worthiness. At times, its cash balance with a particular financial institution may exceed any applicable government insurance limits. The Company’s management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><u>Net Income (Loss) Per Share of Common Stock</u></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">The Company calculates net loss per share in accordance with ASC Topic 260, “Earnings per Share.” Basic income (loss) per share is computed by dividing the net income (loss) by the weighted average number of common shares outstanding during the period. Diluted earnings per share of common stock are computed by dividing net earnings by the weighted average number of shares and potential shares outstanding during the period. Potential shares of common stock consist of shares issuable upon the conversion of outstanding convertible debt. As of January 31, 2019, there were 25,000,000 common stock equivalents outstanding, that were not included in the calculation of dilutive earnings per share as their effect would be anti-dilutive.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><u>Recent Accounting Pronouncements</u></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">The Company has implemented all new pronouncements that are in effect and that may impact its consolidated financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its consolidated financial statements or results of operations.</p>
<table style="text-align: justify; widows: 2; text-transform: none; text-indent: 0px; width: 100%; font: 10pt 'times new roman'; orphans: 2; letter-spacing: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;" border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td align="center" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td align="center" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>Quoted Prices in</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td align="center" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>Significant Other</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td align="center" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>Significant</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
</tr>
<tr>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td align="center" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>January 31,</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td align="center" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>Active Markets</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td align="center" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>Observable Inputs</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td align="center" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>Unobservable Inputs</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
</tr>
<tr>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td align="center" style="border-bottom: black 1px solid;" valign="bottom" width="9%" colspan="2">
<p align="center" style="margin: 0px;"><b>2019</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td align="center" style="border-bottom: black 1px solid;" valign="bottom" width="9%" colspan="2">
<p align="center" style="margin: 0px;"><b>(Level 1)</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td align="center" style="border-bottom: black 1px solid;" valign="bottom" width="9%" colspan="2">
<p align="center" style="margin: 0px;"><b>(Level 2)</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"> </p>
</td>
<td align="center" style="border-bottom: black 1px solid;" valign="bottom" width="9%" colspan="2">
<p align="center" style="margin: 0px;"><b>(Level3)</b></p>
</td>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr>
<td valign="top">
<p align="justify" style="margin: 0px;">Assets:</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%" colspan="2">
<p style="margin: 0px;"> </p>
</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%" colspan="2">
<p style="margin: 0px;"> </p>
</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%" colspan="2">
<p style="margin: 0px;"> </p>
</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%" colspan="2">
<p style="margin: 0px;"> </p>
</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#cceeff">
<td valign="top">
<p align="justify" style="margin: 0px;">Cash</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">$</td>
<td align="right" valign="bottom" width="9%">5,290</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">$</td>
<td align="right" valign="bottom" width="9%">5,290</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">$</td>
<td align="right" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">$</td>
<td align="right" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin:
0px;"> </p>
</td>
</tr>
<tr bgcolor="#ffffff">
<td valign="top">
<p align="justify" style="margin: 0px;">Liabilities:</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#cceeff">
<td valign="top">
<p align="justify" style="margin: 0px;">Convertible notes payable</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">232,165</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">-</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">232,165</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">-</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
</table>
<table style="text-align: justify; widows: 2; text-transform: none; text-indent: 0px; width: 100%; font: 10pt 'times new roman'; orphans: 2; letter-spacing: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;" border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td align="center" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>January 31,</b></p>
</td>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td align="center" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>July 31,</b></p>
</td>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td align="center" style="border-bottom: black 1px solid;" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>2019</b></p>
</td>
<td style="padding-bottom: 1px;" valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td align="center" style="border-bottom: black 1px solid;" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>2018</b></p>
</td>
<td style="padding-bottom: 1px;" valign="bottom">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td align="center" valign="bottom" width="9%" colspan="2">
<p align="center" style="margin: 0px;">(Unaudited)</p>
</td>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td align="center" valign="bottom" width="9%" colspan="2"></td>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#cceeff">
<td valign="top">
<p align="justify" style="margin: 0px;">Due to former chief executive officer pursuant to executive employment agreement</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">$</td>
<td align="right" valign="bottom" width="9%">164,706</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">$</td>
<td align="right" valign="bottom" width="9%">164,706</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#ffffff">
<td valign="top">
<p align="justify" style="margin: 0px;">Due to consultant pursuant to consulting agreement</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" valign="bottom" width="9%">70,588</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" valign="bottom" width="9%">70,588</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#cceeff">
<td>
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 3px double;" valign="bottom" width="1%">$</td>
<td align="right" style="border-bottom: black 3px double;" valign="bottom" width="9%">235,294</td>
<td style="padding-bottom: 3px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 3px double;" valign="bottom" width="1%">$</td>
<td align="right" style="border-bottom: black 3px double;" valign="bottom" width="9%">235,294</td>
<td style="padding-bottom: 3px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
</table>
<table style="text-align: justify; widows: 2; text-transform: none; text-indent: 0px; width: 100%; font: 10pt 'times new roman'; orphans: 2; letter-spacing: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;" border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td align="center" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>January 31,</b></p>
</td>
<td valign="bottom">
<p style="margin: 0px;"><b> </b></p>
</td>
<td valign="bottom">
<p style="margin: 0px;"><b> </b></p>
</td>
<td align="center" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>July 31,</b></p>
</td>
<td valign="bottom">
<p style="margin: 0px;"><b> </b></p>
</td>
</tr>
<tr>
<td valign="bottom">
<p style="margin: 0px;"><b> </b></p>
</td>
<td valign="bottom">
<p style="margin: 0px;"><b> </b></p>
</td>
<td align="center" style="border-bottom: black 1px solid;" valign="bottom" width="9%" colspan="2">
<p align="center" style="margin: 0px;"><b>2019</b></p>
</td>
<td style="padding-bottom: 1px;" valign="bottom">
<p style="margin: 0px;"><b> </b></p>
</td>
<td valign="bottom">
<p style="margin: 0px;"><b> </b></p>
</td>
<td align="center" style="border-bottom: black 1px solid;" valign="bottom" width="9%" colspan="2">
<p align="center" style="margin: 0px;"><b>2018</b></p>
</td>
<td style="padding-bottom: 1px;" valign="bottom">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#cceeff">
<td valign="top">
<p align="justify" style="margin: 0px;">Convertible promissory notes issued</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">$</td>
<td align="right" valign="bottom" width="9%">500,000</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">$</td>
<td align="right" valign="bottom" width="9%">500,000</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#ffffff">
<td valign="top">
<p align="justify" style="margin: 0px;">Less discount</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" valign="bottom" width="9%">(288,706</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">)</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" valign="bottom" width="9%">(417,330</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">)</td>
</tr>
<tr bgcolor="#cceeff">
<td valign="top">
<p align="justify" style="margin: 0px;">Liability component as at date of issue</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">211,294</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">82,670</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#ffffff">
<td valign="top">
<p align="justify" style="margin: 0px;">Accrued interest</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" valign="bottom" width="9%">20,871</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" valign="bottom" width="9%">8,268</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#cceeff">
<td valign="top">
<p align="justify" style="margin: 0px;">Liability component</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 3px double;" valign="bottom" width="1%">$</td>
<td align="right" style="border-bottom: black 3px double;" valign="bottom" width="9%">232,165</td>
<td style="padding-bottom: 3px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 3px double;" valign="bottom" width="1%">$</td>
<td align="right" style="border-bottom: black 3px double;" valign="bottom" width="9%">90,938</td>
<td style="padding-bottom: 3px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
</table>
5290
0
0
5290
0
232165
0
232165
3158
6755
0
0
235294
164706
70588
235294
164706
70588
7500000
17500000
1250000
420000
980000
225000
70588
164706
P1Y
P1Y
0.016
500000
500000
417330
288706
82670
211294
8268
20871
500000
P2Y
0.05
0.02
25000000
1.00
400000
400000
178125
178125
0
19500
19500
-34209
582597
-98730
-185960
-441475
-478745
-0.00
0.01
-0.00
-0.00
-0.01
-0.01
-0.00
0.01
-0.01
-0.01
52042286
52042286
79792286
79595275
404350
0
19500
128624
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><b>NOTE 4 – DISCONTINUED OPERATION</b></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">The change of the business qualified as a discontinued operation of the Company (Note 1). In conjunction with the discontinued operations, the Company has excluded results of the operations from its Consolidated Statements of Operations to present this business in discontinued operations. The assets and liabilities of the discontinued operations were presented separately under the captions “Assets from discontinued operation” and “Liabilities from discontinued operation”, respectively, in the accompanying Consolidated Balance Sheets at January 31, 2019 and July 31, 2018.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">The following table shows the results of operations which are included in the loss from discontinued operations:</p>
<p style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<table style="text-align: justify; widows: 2; text-transform: none; text-indent: 0px; width: 100%; font: 10pt 'times new roman'; orphans: 2; letter-spacing: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;" border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p style="margin: 0px;"><b> </b></p>
</td>
<td align="center" valign="bottom" colspan="6">
<p align="center" style="margin: 0px;"><b>Three Months Ended</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"><b> </b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"><b> </b></p>
</td>
<td align="center" valign="bottom" colspan="6">
<p align="center" style="margin: 0px;"><b>Six Months Ended</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"><b> </b></p>
</td>
</tr>
<tr>
<td valign="bottom">
<p align="center" style="margin: 0px;"><b> </b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"><b> </b></p>
</td>
<td align="center" style="border-bottom: black 1px solid;" valign="bottom" colspan="6">
<p align="center" style="margin: 0px;"><b>January 31,</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"><b> </b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"><b> </b></p>
</td>
<td align="center" style="border-bottom: black 1px solid;" valign="bottom" colspan="6">
<p align="center" style="margin: 0px;"><b>January 31,</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"><b> </b></p>
</td>
</tr>
<tr>
<td valign="bottom">
<p align="center" style="margin: 0px;"><b> </b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"><b> </b></p>
</td>
<td align="center" style="border-bottom: black 1px solid;" valign="bottom" width="9%" colspan="2">
<p align="center" style="margin: 0px;"><b>2019</b></p>
</td>
<td style="padding-bottom: 1px;" valign="bottom">
<p align="center" style="margin: 0px;"><b> </b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"><b> </b></p>
</td>
<td align="center" style="border-bottom: black 1px solid;" valign="bottom" width="9%" colspan="2">
<p align="center" style="margin: 0px;"><b>2018</b></p>
</td>
<td style="padding-bottom: 1px;" valign="bottom">
<p align="center" style="margin: 0px;"><b> </b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"><b> </b></p>
</td>
<td align="center" style="border-bottom: black 1px solid;" valign="bottom" width="9%" colspan="2">
<p align="center" style="margin: 0px;"><b>2019</b></p>
</td>
<td style="padding-bottom: 1px;" valign="bottom">
<p align="center" style="margin: 0px;"><b> </b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"><b> </b></p>
</td>
<td align="center" style="border-bottom: black 1px solid;" valign="bottom" width="9%" colspan="2">
<p align="center" style="margin: 0px;"><b>2018</b></p>
</td>
<td style="padding-bottom: 1px;" valign="bottom">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr>
<td>
<p
style="margin: 0px;"> </p>
</td>
<td>
<p style="margin: 0px;"> </p>
</td>
<td colspan="2">
<p style="margin: 0px;"> </p>
</td>
<td>
<p style="margin: 0px;"> </p>
</td>
<td>
<p style="margin: 0px;"> </p>
</td>
<td colspan="2">
<p style="margin: 0px;"> </p>
</td>
<td>
<p style="margin: 0px;"> </p>
</td>
<td>
<p style="margin: 0px;"> </p>
</td>
<td colspan="2">
<p style="margin: 0px;"> </p>
</td>
<td>
<p style="margin: 0px;"> </p>
</td>
<td>
<p style="margin: 0px;"> </p>
</td>
<td colspan="2">
<p style="margin: 0px;"> </p>
</td>
<td>
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#cceeff">
<td valign="top">
<p style="margin: 0px;">Revenue</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">$</td>
<td align="right" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">$</td>
<td align="right" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">$</td>
<td align="right" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">$</td>
<td align="right" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#ffffff">
<td valign="top">
<p style="margin: 0px;">Cost of revenue</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#cceeff">
<td valign="top">
<p style="margin: 0px 0px 0px 15px;">Inventory valuation reserve</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" valign="bottom" width="9%">(404,350</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">)</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" valign="bottom" width="9%">-</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" valign="bottom" width="9%">(404,350</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">)</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" valign="bottom" width="9%">-</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#ffffff">
<td valign="top">
<p style="margin: 0px;">Gross profit</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">(404,350</td>
<td valign="bottom" width="1%">)</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">(404,350</td>
<td valign="bottom" width="1%">)</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#cceeff">
<td valign="top">
<p style="margin: 0px 0px 0px 15px;">General and administrative</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">(9,000</td>
<td valign="bottom" width="1%">)</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin:
0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">(27,520</td>
<td valign="bottom" width="1%">)</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#ffffff">
<td valign="top">
<p style="margin: 0px 0px 0px 15px;">Stock based compensation</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" valign="bottom" width="9%">(28,125</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">)</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" valign="bottom" width="9%">-</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" valign="bottom" width="9%">(46,875</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">)</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" valign="bottom" width="9%">-</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#cceeff">
<td valign="top">
<p style="margin: 0px;">Operating loss</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">(441,475</td>
<td valign="bottom" width="1%">)</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">(478,745</td>
<td valign="bottom" width="1%">)</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#ffffff">
<td valign="top">
<p style="margin: 0px;">Income tax provision</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" valign="bottom" width="9%">-</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" valign="bottom" width="9%">-</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" valign="bottom" width="9%">-</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" valign="bottom" width="9%">-</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#cceeff">
<td valign="top">
<p style="margin: 0px;">Loss from discontinued operations, net of tax</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 3px double;" valign="bottom" width="1%">$</td>
<td align="right" style="border-bottom: black 3px double;" valign="bottom" width="9%">(441,475</td>
<td style="padding-bottom: 3px;" valign="bottom" width="1%">)</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 3px double;" valign="bottom" width="1%">$</td>
<td align="right" style="border-bottom: black 3px double;" valign="bottom" width="9%">-</td>
<td style="padding-bottom: 3px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 3px double;" valign="bottom" width="1%">$</td>
<td align="right" style="border-bottom: black 3px double;" valign="bottom" width="9%">(478,745</td>
<td style="padding-bottom: 3px;" valign="bottom" width="1%">)</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 3px double;" valign="bottom" width="1%">$</td>
<td align="right" style="border-bottom: black 3px double;" valign="bottom" width="9%">-</td>
<td style="padding-bottom: 3px;" valign="bottom" width="1%">
<p
style="margin: 0px;"> </p>
</td>
</tr>
</table>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">  </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">The following table summarizes the carrying amounts of the net assets from discontinued operations as of January 31, 2019 and July 31, 2018, respectively.</p>
<p style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<table style="text-align: justify; widows: 2; text-transform: none; text-indent: 0px; width: 100%; font: 10pt 'times new roman'; orphans: 2; letter-spacing: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;" border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td align="center" style="border-bottom: black 1px solid;" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>January 31,</b></p>
<p align="center" style="margin: 0px;"><b> 2019</b></p>
</td>
<td style="padding-bottom: 1px;" valign="bottom">
<p style="margin: 0px;"><b> </b></p>
</td>
<td valign="bottom">
<p style="margin: 0px;"><b> </b></p>
</td>
<td align="center" style="border-bottom: black 1px solid;" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>July 31,</b></p>
<p align="center" style="margin: 0px;"><b>2018</b></p>
</td>
<td style="padding-bottom: 1px;" valign="bottom">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td></td>
<td>
<p align="center" style="margin: 0px;">(Unaudited)</p>
</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr>
<td valign="top">
<p style="margin: 0px;">Assets from discontinued operations</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%" colspan="2">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%" colspan="2">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#cceeff">
<td valign="top">
<p style="margin: 0px;">Prepaid inventory</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">$</td>
<td align="right" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">$</td>
<td align="right" valign="bottom" width="9%">400,000</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#ffffff">
<td valign="top">
<p style="margin: 0px;">Prepaid expense</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" valign="bottom" width="9%">178,125</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" valign="bottom" width="9%">-</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#cceeff">
<td>
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">$</td>
<td align="right" style="border-bottom: black 1px solid;" valign="bottom" width="9%">178,125</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">$</td>
<td align="right" style="border-bottom: black 1px solid;" valign="bottom" width="9%">400,000</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#ffffff">
<td valign="top">
<p style="margin: 0px;">Liabilities from discontinued operations</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" valign="bottom" width="9%">
<p style="margin: 0px;"> </p>
</td>
<td
valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#cceeff">
<td valign="top">
<p style="margin: 0px;">Advance from customer</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">$</td>
<td align="right" style="border-bottom: black 1px solid;" valign="bottom" width="9%">19,500</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">$</td>
<td align="right" style="border-bottom: black 1px solid;" valign="bottom" width="9%">-</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#ffffff">
<td>
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">$</td>
<td align="right" style="border-bottom: black 1px solid;" valign="bottom" width="9%">19,500</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">$</td>
<td align="right" style="border-bottom: black 1px solid;" valign="bottom" width="9%">-</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
</table>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><u>Inventory</u></p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">Inventory mainly consists of equipment. Inventory is stated at the lower of cost or market. Market is determined based on net realizable value. The Company periodically reviews the age and turnover of its inventory to determine whether any inventory has become obsolete or has declined in value, and incurs a charge to operations for known and anticipated inventory obsolescence. During the six months ended January 31, 2019, the Company reviewed the value of inventory, which relates to the Company’s discontinued operations, and determined to reserve 100% allowance for inventory of $404,350.</p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial; font-variant-ligatures: normal; font-variant-caps: normal;">The following table shows the results of operations which are included in the loss from discontinued operations:</p>
<p style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial; font-variant-ligatures: normal; font-variant-caps: normal;"> </p>
<table style="text-align: justify; widows: 2; text-transform: none; text-indent: 0px; width: 100%; font: 10pt 'times new roman'; orphans: 2; letter-spacing: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;" border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p style="margin: 0px;"><b> </b></p>
</td>
<td align="center" id="hdcell" valign="bottom" colspan="6">
<p align="center" style="margin: 0px;"><b>Three Months Ended</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"><b> </b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"><b> </b></p>
</td>
<td align="center" id="af0ca9647-e4d7-42da-9a4c-3c8371d1487a" valign="bottom" colspan="6">
<p align="center" style="margin: 0px;"><b>Six Months Ended</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"><b> </b></p>
</td>
</tr>
<tr>
<td valign="bottom">
<p align="center" style="margin: 0px;"><b> </b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"><b> </b></p>
</td>
<td align="center" style="border-bottom: black 1px solid;" id="a3e160ac5-9ed1-442b-9d09-cd476c930c86" valign="bottom" colspan="6">
<p align="center" style="margin: 0px;"><b>January 31,</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"><b> </b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"><b> </b></p>
</td>
<td align="center" style="border-bottom: black 1px solid;" id="a3f6ae6af-6442-45b6-b8b7-33ab26b04d51" valign="bottom" colspan="6">
<p align="center" style="margin: 0px;"><b>January 31,</b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"><b> </b></p>
</td>
</tr>
<tr>
<td valign="bottom">
<p align="center" style="margin: 0px;"><b> </b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"><b> </b></p>
</td>
<td align="center" style="border-bottom: black 1px solid;" id="a5d1f3f68-7107-454b-a094-8b4607e84107" valign="bottom" width="9%" colspan="2">
<p align="center" style="margin: 0px;"><b>2019</b></p>
</td>
<td style="padding-bottom: 1px;" valign="bottom">
<p align="center" style="margin: 0px;"><b> </b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"><b> </b></p>
</td>
<td align="center" style="border-bottom: black 1px solid;" id="a0a06d383-30c5-49f1-9615-598082c0db6e" valign="bottom" width="9%" colspan="2">
<p align="center" style="margin: 0px;"><b>2018</b></p>
</td>
<td style="padding-bottom: 1px;" valign="bottom">
<p align="center" style="margin: 0px;"><b> </b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"><b> </b></p>
</td>
<td align="center" style="border-bottom: black 1px solid;" id="a95bceede-5aa4-4bc6-8a76-a7d65952ff6d" valign="bottom" width="9%" colspan="2">
<p align="center" style="margin: 0px;"><b>2019</b></p>
</td>
<td style="padding-bottom: 1px;" valign="bottom">
<p align="center" style="margin: 0px;"><b> </b></p>
</td>
<td valign="bottom">
<p align="center" style="margin: 0px;"><b> </b></p>
</td>
<td align="center" style="border-bottom: black 1px solid;" id="a7028c661-6ca4-4216-b373-1406da7e640b" valign="bottom" width="9%" colspan="2">
<p align="center" style="margin: 0px;"><b>2018</b></p>
</td>
<td style="padding-bottom: 1px;" valign="bottom">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr>
<td>
<p style="margin: 0px;"> </p>
</td>
<td>
<p style="margin: 0px;"> </p>
</td>
<td colspan="2">
<p style="margin: 0px;"> </p>
</td>
<td>
<p style="margin: 0px;"> </p>
</td>
<td>
<p style="margin: 0px;"> </p>
</td>
<td colspan="2">
<p style="margin: 0px;"> </p>
</td>
<td>
<p style="margin: 0px;"> </p>
</td>
<td>
<p style="margin: 0px;"> </p>
</td>
<td colspan="2">
<p style="margin: 0px;"> </p>
</td>
<td>
<p style="margin: 0px;"> </p>
</td>
<td>
<p style="margin: 0px;"> </p>
</td>
<td colspan="2">
<p style="margin: 0px;"> </p>
</td>
<td>
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#cceeff">
<td valign="top">
<p style="margin: 0px;">Revenue</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">$</td>
<td align="right" id="ffcell" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">$</td>
<td align="right" id="a77ed1936-e7b1-4005-ab92-72bd32875a41" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">$</td>
<td align="right" id="abcb22e32-2d3c-41b9-80b9-22ed9ae35830" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">$</td>
<td align="right" id="a43b76c75-38f0-49a7-91cb-771ceaf2b024" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#ffffff">
<td valign="top">
<p style="margin: 0px;">Cost of revenue</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" id="a498fc07d-ad16-4fd3-8ddd-ab77ebc14377" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" id="ad6608d07-5592-42e7-94b6-94118230d925" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" id="a39b4c450-2d17-42ec-a487-36e9d561ba88" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" id="a639ada10-a6d3-4871-aca3-09f64a63d477" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#cceeff">
<td valign="top">
<p style="margin: 0px 0px 0px 15px;">Inventory valuation reserve</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" id="a3b7ef6cb-d48c-42fe-9b32-23a82371c9a1" valign="bottom" width="9%">(404,350</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">)</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" id="a4e10963b-6d2b-4d6e-aafd-b64a51b817af" valign="bottom" width="9%">-</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" id="a6729ef5d-4322-4bed-bf91-b7bcab530e4d" valign="bottom" width="9%">(404,350</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">)</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" id="ae6ad1e97-0cf5-451c-8366-50503c16cf85" valign="bottom" width="9%">-</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#ffffff">
<td valign="top">
<p style="margin: 0px;">Gross profit</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" id="a0fa64390-5a21-4ac0-b6c8-224ebab4719a" valign="bottom" width="9%">(404,350</td>
<td valign="bottom" width="1%">)</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" id="a08afa336-6eb7-4ae8-9c49-14e989bf4057" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" id="acdcf9730-e9ee-4438-9bae-39f5d02c958a" valign="bottom" width="9%">(404,350</td>
<td valign="bottom" width="1%">)</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" id="a1f174419-d8f2-41d7-8ba5-084ff1ea6b40" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#cceeff">
<td valign="top">
<p style="margin: 0px 0px 0px 15px;">General and administrative</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" id="a91be8b53-c12b-4486-b164-df9ad22f0fd0" valign="bottom" width="9%">(9,000</td>
<td valign="bottom" width="1%">)</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" id="a230efb60-c611-476d-bf4b-3a77156cb4a9" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" id="a70c01c44-291d-4e2f-95fe-7dd7c85cc0c7" valign="bottom" width="9%">(27,520</td>
<td valign="bottom" width="1%">)</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" id="a0dac3b1a-2448-4980-ac54-3fa287a30143" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#ffffff">
<td valign="top">
<p style="margin: 0px 0px 0px 15px;">Stock based compensation</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" id="ac4b89245-1239-4de6-ba25-f31401f2377b" valign="bottom" width="9%">(28,125</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">)</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" id="a1d31e62f-f5e0-4935-9ca4-c16f631438ed" valign="bottom" width="9%">-</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" id="ae18637c7-c718-4ea2-86cf-e9c43a681275" valign="bottom" width="9%">(46,875</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">)</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" id="a6919c7f5-ff81-451e-bc81-bc73024f22a1" valign="bottom" width="9%">-</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#cceeff">
<td valign="top">
<p style="margin: 0px;">Operating loss</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" id="a59a09de9-54ae-4de8-a526-410e676cb386" valign="bottom" width="9%">(441,475</td>
<td valign="bottom" width="1%">)</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" id="a1da31110-db17-4054-89c4-954dd10ea1c2" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" id="ab1795692-cd9f-4195-b0bc-033c514537bd" valign="bottom" width="9%">(478,745</td>
<td valign="bottom" width="1%">)</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" id="a2610a181-8a6a-4bf3-b5a7-1bbf26cdf904" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#ffffff">
<td valign="top">
<p style="margin: 0px;">Income tax provision</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" id="a76a306cb-abf2-40b7-bf90-5f748877ef00" valign="bottom" width="9%">-</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" id="a1e899e54-850b-4318-afbb-ba99d5730975" valign="bottom" width="9%">-</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" id="a6f6fd79e-e6fc-43b9-a9d3-e43eee618bb6" valign="bottom" width="9%">-</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" id="a9816547b-713f-454f-ada6-bb17c56dc105" valign="bottom" width="9%">-</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#cceeff">
<td valign="top">
<p style="margin: 0px;">Loss from discontinued operations, net of tax</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 3px double;" valign="bottom" width="1%">$</td>
<td align="right" style="border-bottom: black 3px double;" id="a0709ba24-2947-43e5-be1b-8583a17b4cd4" valign="bottom" width="9%">(441,475</td>
<td style="padding-bottom: 3px;" valign="bottom" width="1%">)</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 3px double;" valign="bottom" width="1%">$</td>
<td align="right" style="border-bottom: black 3px double;" id="ab1ce42c7-5515-4ad8-834d-809241d8f682" valign="bottom" width="9%">-</td>
<td style="padding-bottom: 3px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 3px double;" valign="bottom" width="1%">$</td>
<td align="right" style="border-bottom: black 3px double;" id="a09a6586b-1983-41ed-a973-697356e38c15" valign="bottom" width="9%">(478,745</td>
<td style="padding-bottom: 3px;" valign="bottom" width="1%">)</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 3px double;" valign="bottom" width="1%">$</td>
<td align="right" style="border-bottom: black 3px double;" id="adeab8680-c00b-4542-87dd-acf5e6382742" valign="bottom" width="9%">-</td>
<td style="padding-bottom: 3px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
</table>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial; font-variant-ligatures: normal; font-variant-caps: normal;"> </p>
<p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial; font-variant-ligatures: normal; font-variant-caps: normal;">The following table summarizes the carrying amounts of the net assets from discontinued operations as of January 31, 2019 and July 31, 2018, respectively.</p>
<p style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial; font-variant-ligatures: normal; font-variant-caps: normal;"> </p>
<table style="text-align: justify; widows: 2; text-transform: none; text-indent: 0px; width: 100%; font: 10pt 'times new roman'; orphans: 2; letter-spacing: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;" border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td align="center" style="border-bottom: black 1px solid;" id="a03ea63f2-318a-4788-a1b9-0934122b8877" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>January 31,</b></p>
<p align="center" style="margin: 0px;"><b> 2019</b></p>
</td>
<td style="padding-bottom: 1px;" valign="bottom">
<p style="margin: 0px;"><b> </b></p>
</td>
<td valign="bottom">
<p style="margin: 0px;"><b> </b></p>
</td>
<td align="center" style="border-bottom: black 1px solid;" id="a096d8df3-ff0f-4b8d-b59c-1d4aad25b48a" valign="bottom" colspan="2">
<p align="center" style="margin: 0px;"><b>July 31,</b></p>
<p align="center" style="margin: 0px;"><b>2018</b></p>
</td>
<td style="padding-bottom: 1px;" valign="bottom">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
<td></td>
<td>
<p align="center" style="margin: 0px;">(Unaudited)</p>
</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td valign="bottom">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr>
<td valign="top">
<p style="margin: 0px;">Assets from discontinued operations</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" id="a0e5e1138-5410-4bdb-9af0-a1b7a8a7bf1f" valign="bottom" width="9%" colspan="2">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" id="a4bd8a199-4b77-4e29-8d0f-7da470f9abbb" valign="bottom" width="9%" colspan="2">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#cceeff">
<td valign="top">
<p style="margin: 0px;">Prepaid inventory</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">$</td>
<td align="right" id="ae79ad6a9-0521-4364-a96f-1a4b3080a77b" valign="bottom" width="9%">-</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">$</td>
<td align="right" id="a19087082-f356-4092-9f17-57559e4fae18" valign="bottom" width="9%">400,000</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#ffffff">
<td valign="top">
<p style="margin: 0px;">Prepaid expense</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" id="a119c3590-7692-429d-8344-4378121b4e9f" valign="bottom" width="9%">178,125</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" style="border-bottom: black 1px solid;" id="a2d7981e0-8cad-447e-8750-551fef37ffca" valign="bottom" width="9%">-</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#cceeff">
<td>
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">$</td>
<td align="right" style="border-bottom: black 1px solid;" id="ac2ea49ef-1b8f-4115-bfd6-eb7b3ac7d388" valign="bottom" width="9%">178,125</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">$</td>
<td align="right" style="border-bottom: black 1px solid;" id="afa593813-175e-40b5-95a1-7b3122d56fae" valign="bottom" width="9%">400,000</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#ffffff">
<td valign="top">
<p style="margin: 0px;">Liabilities from discontinued operations</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" id="a9d1c17e0-ab76-4c06-a041-d30e4b649d7b" valign="bottom" width="9%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td align="right" id="a8ecc6aab-efbf-4364-a2a1-b2a2eae4a8f8" valign="bottom" width="9%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#cceeff">
<td valign="top">
<p style="margin: 0px;">Advance from customer</p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">$</td>
<td align="right" style="border-bottom: black 1px solid;" id="a91d3f1b7-8db1-434b-93ba-0e127093e75e" valign="bottom" width="9%">19,500</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">$</td>
<td align="right" style="border-bottom: black 1px solid;" id="af3081e00-3b6c-4ca2-822c-0a355882b2f7" valign="bottom" width="9%">-</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
<tr bgcolor="#ffffff">
<td>
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">$</td>
<td align="right" style="border-bottom: black 1px solid;" id="a1b870aa3-f3dd-487e-b1ab-1149d1658653" valign="bottom" width="9%">19,500</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
<td style="border-bottom: black 1px solid;" valign="bottom" width="1%">$</td>
<td align="right" style="border-bottom: black 1px solid;" id="a11d5b378-0410-4d55-8e23-ed23f5037f4e" valign="bottom" width="9%">-</td>
<td style="padding-bottom: 1px;" valign="bottom" width="1%">
<p style="margin: 0px;"> </p>
</td>
</tr>
</table>
0
0
0
0
0
0
0
0
0
0
404350
404350
0
0
-404350
-404350
0
0
28125
46875
0
0
9000
27520
0
0
-441475
-478745
0
0
0
0
0
0
-441475
-478745
400000
0
0
178125
0
19500