SEGMENTED INFORMATION (Tables)

12 Months Ended

Jan. 31, 2018

Segmented Information Tables

Schedule of Segment Reporting Information

Segment assets and liabilities as of January 31, 2018 and 2017 were as follows:

January 31, 2018	Holding Company			Health beverage			Oil and gas		Total Consolidated
Assets
Current assets	$	5,192		$	98,151		$	24,411,842	$	24,515,185
Non-current assets		-			-			1,990,367		1,990,367
Liabilities
Current liabilities		145,316			531,184			19,412,315		20,088,815
Net assets (liabilities)	$	(140,124	)	$	(433,033	)	$	6,989,894	$	6,416,737

January 31, 2017	Holding Company			Health beverage			Oil and gas		Total Consolidated
Assets
Current assets	$	5,820		$	33,844		$	69,845,223	$	69,884,887
Non-current assets		-			83,190			1,998,428		2,081,618
Liabilities
Current liabilities		44,058			268,092			65,359,331		65,671,481
Net assets (liabilities)	$	(38,238	)	$	(151,058	)	$	6,484,320	$	6,295,024

Segment revenue and net loss for the years ended January 31, 2018 and 2017 were as follows:

Year Ended January 31, 2018	Holding Company			Health beverage			Oil and gas			Total Consolidated
Revenue	$	-		$	1,916		$	39,610,587		$	39,612,503
Cost of goods sold		-			(6	)		(39,349,592	)		(39,349,598	)
Operating expenses		(211,477	)		(254,252	)		(110,587	)		(576,316	)
Other expenses		-			-			(63,898	)		(63,898	)
Provision for income taxes		-			-			(6,021	)		(6,021	)
Net loss	$	(211,477	)	$	(252,342	)	$	80,489		$	(383,330	)

Year Ended January 31, 2017	Holding Company			Health beverage			Oil and gas			Total Consolidated
Revenue	$	-		$	-		$	94,798,849		$	94,798,849
Cost of goods sold		-			-			(94,247,019	)		(94,247,019	)
Operating expenses		(101,616	)		(224,305	)		(424,193	)		(750,114	)
Other income		-			77,528			-			77,528
Other expenses		(1,907,309	)		-			(104,257	)		(2,011,566	)
Provision for income taxes		-			-			(5,454	)		(5,454	)
Net loss	$	(2,008,925	)	$	(146,777	)	$	17,926		$	(2,137,776	)