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<p style="margin: 0pt"></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><b>NOTE 1 – NATURE OF OPERATIONS</b></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">DESCRIPTION OF BUSINESS AND HISTORY</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">UA Granite Corporation (the "Company")
was incorporated on February 14, 2013 in the State of Nevada.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company does not have any revenues
and has incurred losses since inception. Currently, the Company has no operations, has been issued a going concern opinion and
relies upon the sale of our securities and loans from its sole officer and director to fund operations. </p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">GOING CONCERN</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">These financial statements have
been prepared on a going concern basis, which implies the Company will continue to meet its obligations and continue its
operations for the next fiscal year.  Realization value may be substantially different from carrying values as
shown and these financial statements do not include any adjustments to the recoverability and classification of recorded
asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going
concern.  As at March 31, 2018, the Company has a working capital deficiency, has not generated revenues and has
accumulated losses since inception.  The continuation of the Company as a going concern is dependent upon the
continued financial support from its shareholders, the ability of the Company to obtain necessary equity financing to
continue operations, and the attainment of profitable operations.  These factors raise substantial doubt regarding
the Company's ability to continue as a going concern.</p>
<p style="margin: 0pt"></p>
<p style="margin: 0pt"></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><b>NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</b></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">BASIS OF PRESENTATION</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">These financial statements and related
notes are presented in accordance with accounting principles generally accepted in the United States, and are expressed in U.S.
dollars. The Company's fiscal year-end is March 31.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">USE OF ESTIMATES</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The preparation of financial statements
in accordance with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect
the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of net revenue
and expenses in the reporting period. We regularly evaluate our estimates and assumptions related to the useful life and recoverability
of long-lived assets, stock-based compensation and deferred income tax asset valuation allowances. We base our estimates and assumptions
on current facts, historical experience and various other factors that we believe to be reasonable under the circumstances, the
results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs
and expenses that are not readily apparent from other sources. The actual results experienced by us differ materially and adversely
from our estimates. To the extent there are material differences between our estimates and the actual results, our future results
of operations will be affected.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">RECLASSIFICATION</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The 2017 financial statements have
been reclassified to conform to the 2018 presentation. </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">CASH AND CASH EQUIVALENTS</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company considers all highly liquid
instruments with original maturities of three months or less when acquired, to be cash equivalents.  We had no cash equivalents
at March 31, 2018 or March 31, 2017.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">INCOME TAXES</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company accounts for income taxes
under the provisions issued by the FASB which requires recognition of deferred tax liabilities and assets for the expected future
tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax
liabilities and assets are determined based on the difference between the financial statement and tax bases of assets and liabilities
using enacted tax rates in effect for the year in which the differences are expected to reverse. The Company computes tax asset
benefits for net operating losses carried forward. The potential benefit of net operating losses has not been recognized in these
financial statements because the Company cannot be assured it is more likely than not it will utilize the net operating losses
carried forward in future years.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">LOSS PER COMMON SHARE</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company reports net loss per share
in accordance with provisions of the FASB.  The provisions require dual presentation of basic and diluted loss per share.
Basic net loss per share excludes the impact of common stock equivalents. Diluted net loss per share utilizes the average market
price per share when applying the treasury stock method in determining common stock equivalents. As of December 31, 2017 and March
31, 2017, there were no common stock equivalents outstanding.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">FAIR VALUE OF FINANCIAL INSTRUMENTS</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Pursuant to ASC No. 820, "Fair Value
Measurements and Disclosures", the Company is required to estimate the fair value of all financial instruments included on
its balance sheet as of December 31, 2017. The Company's financial instruments consist of cash.  The Company considers
the carrying value of such amounts in the financial statements to approximate their fair value due to the short-term nature of
these financial instruments.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">RECENTLY ISSUED ACCOUNTING STANDARDS</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%">
<tr style="vertical-align: top">
<td style="width: 12%; font: 11pt/107% Calibri, Helvetica, Sans-Serif"><font style="font: 10pt Times New Roman, Times, Serif">a)</font></td>
<td style="width: 88%; font: 11pt/107% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Recently Adopted Accounting Standards</font></td></tr>
</table>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">In June 2014, ASU guidance was issued
to resolve the diversity of practice relating to the accounting for stock based performance awards that the performance target
could be achieved after the employee completes the required service period. The update is effective prospectively or retrospectively
for annual reporting periods beginning after December 15, 2015.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The adoption of the pronouncement did
not have a material effect on the Company's consolidated financial statements.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">In June 2014, the FASB issued ASU No.
2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. The amendments in this
Update remove the definition of a development stage entity from the Master Glossary of the Accounting Standards Codification, thereby
removing the financial reporting distinction between development stage entities and other reporting entities. In addition, the
amendments eliminate the requirements for development stage entities to (1) present inception-to-date information in the statements
of income, cash flows, and shareholder equity, (2) label the financial statements as those of a development stage entity, (3) disclose
a description of the development stage activities in which the entity is engaged, and (4) disclose in the first year in which the
entity is no longer a development stage entity that in prior years it had been in the development stage.  This ASU was effective
for annual periods beginning after December 15, 2014.  Early adoption is permitted. Accordingly, we have elected to adopt
ASU No. 2014-10 on April 1, 2015.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%">
<tr style="vertical-align: top">
<td style="width: 12%; font: 11pt/107% Calibri, Helvetica, Sans-Serif"><font style="font: 10pt Times New Roman, Times, Serif">b)</font></td>
<td style="width: 88%; font: 11pt/107% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Recent Accounting Pronouncements</font></td></tr>
</table>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">In May 2014, ASU guidance was issued
related to revenue from contracts with customers. The new standard provides a five-step approach to be applied to all contracts
with customers and also requires expanded disclosures about revenue recognition. The ASU is effective for annual reporting periods
beginning after December 15, 2017, including interim periods and is to be retrospectively applied. Early application is permitted
only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting
period. The Company is currently evaluating this guidance and the impact it will have on its consolidated financial statements.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">In January 2015, an ASU was issued to
simplify the income statement presentation requirements in Subtopic 225-20 by eliminating the concept of extraordinary items. 
Extraordinary items are events and transactions that are distinguished by their unusual nature and by the infrequency of their
occurrence. Eliminating the extraordinary classification simplifies income statement presentation by altogether removing the concept
of extraordinary items from consideration. This ASU is effective for annual periods beginning after December 15, 2015, including
interim periods within those annual periods.  An entity may apply this ASU prospectively or retrospectively to all prior periods
presented in the financial statements. Early adoption is permitted.  The Company does not expect the amendments in this ASU
to have any impact on its financial statements.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">In November 2015, an ASU was issued
to simplify the presentation of deferred income taxes.  The amendments in this ASU require that deferred tax liabilities and
assets be classified as non-current in a classified balance sheet as compared to the current requirements to separate deferred
tax liabilities and assets into current and non-current amounts.  This ASU is effective for annual periods beginning after
December 15, 2016, including interim periods within those annual periods. Earlier application is permitted.  This ASU may
be applied either prospectively to all deferred tax liabilities and assets or retrospectively to all periods presented.  The
Company is currently evaluating this guidance and the impact it will have on its financial statements.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">In February 2016, Topic 842, Leases
was issued to replace the leases requirements in Topic 840, Leases.  The main difference between previous GAAP and Topic 842
is the recognition of lease assets and lease liabilities by lessees for those leases classified as operating leases under previous
GAAP. A lessee should recognize in the balance sheet a liability to make lease payments (the lease liability) and a right-of-use
asset representing its right to use the underlying asset for the lease term. For leases with a term of 12 months or less, a lessee
is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities.
If a lessee makes this election, it should recognize lease expense for such leases generally on a straight-line basis over the
lease term.  The accounting applied by a lessor is largely unchanged from that applied under previous GAAP.  Topic 842
will be effective for annual reporting periods beginning after December 15, 2018, including interim periods within those annual
periods and is to be retrospectively applied.  Earlier application is permitted.  The Company is currently evaluating
this guidance and the impact it will have on its financial statements.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">In March 2016, an ASU was issued to
reduce complexity in the accounting for employee share-based payment transactions.  One of the simplifications relates to
forfeitures of awards.  Under current GAAP, an entity estimates the number of awards for which the requisite service period
is expected to be rendered and base the accruals of compensation cost on the estimated number of awards that will vest.  This
ASU permits an entity to make an entity-wide accounting policy election either to estimate the number of forfeitures expected to
occur or to account for forfeitures in compensation cost when they occur.  This ASU is effective for annual periods beginning
after December 15, 2016, including interim periods within those annual periods.  Earlier application is permitted.  The
Company is currently evaluating this guidance and the impact it will have on its financial statements.</p>
<p style="margin: 0pt"></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><b>NOTE 3 -INCOME TAXES</b></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Deferred income taxes arise from temporary
differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred
taxes are classified as current or non-current, depending on the classification of assets and liabilities to which they relate.
 Deferred taxes arising from temporary differences that are not related to an asset or liability are classified as current
or non-current depending on the periods in which the temporary differences are expected to reverse.   The company
does not have any uncertain tax positions.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">The Company currently has net operating loss carry forwards
aggregating $351,260 (2017: $82,012), which expire through 2030. The deferred tax asset related to the carry forwards has been
fully reserved.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">The Company has deferred income tax assets, which have been
fully reserved, as follows as of March 31, 2018:</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
<tr>
<td style="vertical-align: top; line-height: 107%"> </td>
<td style="vertical-align: bottom; line-height: 107%"> </td>
<td colspan="2" style="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">2018</font></td>
<td style="white-space: nowrap; vertical-align: bottom; line-height: 107%"> </td>
<td style="vertical-align: bottom; line-height: 107%"> </td>
<td colspan="2" style="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">2017</font></td>
<td style="white-space: nowrap; vertical-align: bottom; line-height: 107%"> </td></tr>
<tr style="background-color: #CCEEFF">
<td style="vertical-align: top; width: 78%; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">Deferred tax assets</font></td>
<td style="vertical-align: bottom; width: 1%; line-height: 107%"> </td>
<td style="vertical-align: bottom; width: 1%; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="vertical-align: bottom; width: 8%; text-align: right; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">73,765</font></td>
<td style="white-space: nowrap; vertical-align: bottom; width: 1%; line-height: 107%"> </td>
<td style="vertical-align: bottom; width: 1%; line-height: 107%"> </td>
<td style="vertical-align: bottom; width: 1%; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="vertical-align: bottom; width: 8%; text-align: right; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">27,884</font></td>
<td style="white-space: nowrap; vertical-align: bottom; width: 1%; line-height: 107%"> </td></tr>
<tr style="background-color: white">
<td style="vertical-align: top; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">Valuation allowance for deferred tax assets</font></td>
<td style="vertical-align: bottom; line-height: 107%"> </td>
<td style="vertical-align: bottom; border-bottom: black 1.5pt solid; line-height: 107%"> </td>
<td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">(73,765</font></td>
<td style="white-space: nowrap; vertical-align: bottom; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">)</font></td>
<td style="vertical-align: bottom; line-height: 107%"> </td>
<td style="vertical-align: bottom; border-bottom: black 1.5pt solid; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">(27,884</font></td>
<td style="white-space: nowrap; vertical-align: bottom; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">)</font></td></tr>
<tr style="background-color: #CCEEFF">
<td style="vertical-align: top; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">Net deferred tax assets</font></td>
<td style="vertical-align: bottom; line-height: 107%"> </td>
<td style="vertical-align: bottom; border-bottom: black 1.5pt solid; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
<td style="white-space: nowrap; vertical-align: bottom; line-height: 107%"> </td>
<td style="vertical-align: bottom; line-height: 107%"> </td>
<td style="vertical-align: bottom; border-bottom: black 1.5pt solid; line-height: 107%"> </td>
<td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
<td style="white-space: nowrap; vertical-align: bottom; line-height: 107%"> </td></tr>
</table>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"><br />
 </p>
<p style="margin: 0pt"></p>
<p style="margin: 0pt"></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><b>NOTE 4 – FAIR VALUE MEASUREMENTS</b></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company adopted ASC No. 820-10 (ASC
820-10), Fair Value Measurements.  ASC 820-10 relates to financial assets and financial liabilities.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">ASC 820-10 defines fair value, establishes
a framework for measuring fair value in accounting principles generally accepted in the United States of America (GAAP), and expands
disclosures about fair value measurements. The provisions of this standard apply to other accounting pronouncements that require
or permit fair value measurements and are to be applied prospectively with limited exceptions.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">ASC 820-10 defines fair value as the
price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants
at the measurement date. This standard is now the single source in GAAP for the definition of fair value, except for the fair value
of leased property as defined in SFAS 13. ASC 820-10 establishes a fair value hierarchy that distinguishes between (1) market
participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity's
own assumptions, about market participant assumptions, that are developed based on the best information available in the circumstances
(unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted
quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level
3). The three levels of the fair value hierarchy under ASC 820-10 are described below:</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%">
<tr style="vertical-align: top">
<td style="width: 5%; font: 11pt/107% Calibri, Helvetica, Sans-Serif; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">•</font></td>
<td style="width: 6%; font: 11pt/107% Calibri, Helvetica, Sans-Serif"><font style="font: 10pt Times New Roman, Times, Serif">Level 1</font></td>
<td style="width: 89%">
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Unadjusted quoted prices in active markets that are accessible
at the measurement date for identical, unrestricted assets or liabilities.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"> </p></td></tr>
</table>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"></p>
<table cellspacing="0" cellpadding="0" style="width: 100%">
<tr style="vertical-align: top">
<td style="width: 5%; font: 11pt/107% Calibri, Helvetica, Sans-Serif; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"> •</font></td>
<td style="width: 6%; font: 11pt/107% Calibri, Helvetica, Sans-Serif"><font style="font: 10pt Times New Roman, Times, Serif">Level 2</font></td>
<td style="width: 89%; font: 11pt/107% Calibri, Helvetica, Sans-Serif"><font style="font: 10pt Times New Roman, Times, Serif">Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means.</font></td></tr>
</table>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"></p>
<table cellspacing="0" cellpadding="0" style="width: 100%">
<tr style="vertical-align: top">
<td style="width: 5%; font: 11pt/107% Calibri, Helvetica, Sans-Serif; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"> •</font></td>
<td style="width: 6%; font: 11pt/107% Calibri, Helvetica, Sans-Serif"><font style="font: 10pt Times New Roman, Times, Serif">Level 3</font></td>
<td style="width: 89%; font: 11pt/107% Calibri, Helvetica, Sans-Serif"><font style="font: 10pt Times New Roman, Times, Serif">Inputs that are both significant to the fair value measurement and   unobservable. These inputs rely on management's own assumptions about the assumptions that market participants would use in pricing the asset or liability. (The unobservable inputs are developed based on the best information available in the circumstances and include the Company's own data.)</font></td></tr>
</table>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">The following presents the Company's fair value
hierarchy for those assets and liabilities measured at fair value on a non-recurring basis as of March 31, 2018 and March
31, 2017:</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Level 1: None</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Level 2: None</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Level 3: None</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Total Gain (Losses): None</p>
<p style="margin: 0pt"></p>
<p style="margin: 0pt"></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><b>NOTE 5 - RELATED PARTY TRANSACTIONS</b></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">A director has advanced funds to us
for our legal, audit, filing fees, general office administration and cash needs. As of March 31, 2018, the director has advanced
a total of $71,173 (2017: $14,923). The advances are without specific terms of repayment. Imputed interest of $1,436 and $1,107
was charged to additional paid in capital during the year ended March 31, 2018 and March 31, 2017, respectively.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">A related entity has advanced funds
to us for our legal, audit, filing fees, general office administration and cash needs. As of March 31, 2018, the related entity
has advanced a total of $37,970 (2016: $37,970). The advances are without specific terms of repayment. Imputed interest of $3,029
and $2,386 was charged to additional paid in capital during the years ended March 31, 2018 and March 31, 2017, respectively.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"></p>
<p style="margin: 0pt"></p>
<p style="margin: 0pt"></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><b>NOTE 6 - COMMON STOCK</b></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">On February 14, 2013, the Company issued
5,000,000 common shares to  Myroslav  Tsapaliuk,  the founder of the Company.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">On December 12, 2013, the Company issued
650,000 common shares in a registered offering to subscribers for total proceeds of $26,001.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">On March 2, 2018, the Company cancelled
5,000,000 common shares issued to Myroslav Tsapaliuk, former director of the company. The shares, originally issued to Mr. Tsapaliuk
at the time of the Company's incorporation, were valued at par value, or $0.00001 per share.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">On March 7, 2018, the Company issued
750,000 common shares to Angel Luis Reynoso Vasquez, the President, CEO, Secretary and CFO of the Company. The shares were valued
at $0.25 per share. The per share value is derived from the company's November 9, 2013 private placement, which is the last time
the company sold shares for cash to an independant third party.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">On March 27, 2018, the Company entered
into subscription agreements with accredited investors for the  issuance of 50,001 shares for gross proceeds of $750,000,
and the proceeds were sent diretly to Vortex Network, LLC, an Iowa limited liability company. The shares have not been issued as
of March 31, 2018. The 50,001 shares are to be issued at later periods. As such, $750,000 are classified as stock receivable and
stock to be issued as seperate accounts under shareholder's equity there by netting to zero.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">As of March 31, 2018, the Company has
issued 1,400,000 common shares.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"></p>
<p style="margin: 0pt"></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">BASIS OF PRESENTATION</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">These financial statements and related
notes are presented in accordance with accounting principles generally accepted in the United States, and are expressed in U.S.
dollars. The Company's fiscal year-end is March 31.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"></p>
<p style="margin: 0pt"></p>
<p style="margin: 0pt"></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">USE OF ESTIMATES</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The preparation of financial statements
in accordance with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect
the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of net revenue
and expenses in the reporting period. We regularly evaluate our estimates and assumptions related to the useful life and recoverability
of long-lived assets, stock-based compensation and deferred income tax asset valuation allowances. We base our estimates and assumptions
on current facts, historical experience and various other factors that we believe to be reasonable under the circumstances, the
results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs
and expenses that are not readily apparent from other sources. The actual results experienced by us differ materially and adversely
from our estimates. To the extent there are material differences between our estimates and the actual results, our future results
of operations will be affected.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>
<p style="margin: 0pt"></p>
<p style="margin: 0pt"></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">CASH AND CASH EQUIVALENTS</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company considers all highly liquid
instruments with original maturities of three months or less when acquired, to be cash equivalents.  We had no cash equivalents
at March 31, 2018 or March 31, 2017.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>
<p style="margin: 0pt"></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">INCOME TAXES</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company accounts for income taxes
under the provisions issued by the FASB which requires recognition of deferred tax liabilities and assets for the expected future
tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax
liabilities and assets are determined based on the difference between the financial statement and tax bases of assets and liabilities
using enacted tax rates in effect for the year in which the differences are expected to reverse. The Company computes tax asset
benefits for net operating losses carried forward. The potential benefit of net operating losses has not been recognized in these
financial statements because the Company cannot be assured it is more likely than not it will utilize the net operating losses
carried forward in future years.</p>
<p style="margin: 0pt"></p>
<p style="margin: 0pt"></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">LOSS PER COMMON SHARE</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company reports net loss per share
in accordance with provisions of the FASB.  The provisions require dual presentation of basic and diluted loss per share.
Basic net loss per share excludes the impact of common stock equivalents. Diluted net loss per share utilizes the average market
price per share when applying the treasury stock method in determining common stock equivalents. As of March 31, 2018 and March
31, 2017, there were no common stock equivalents outstanding.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>
<p style="margin: 0pt"></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 3pt 0; text-align: justify">FAIR VALUE OF FINANCIAL INSTRUMENTS</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 3pt 0; text-align: justify">Pursuant
to ASC No. 820, "Fair Value Measurements and Disclosures", the Company is required to estimate the fair value of all financial
instruments included on its balance sheets as of March 31, 2018 and 2017. The Company's financial instruments consist of cash.  The
Company considers the carrying value of such amounts in the financial statements to approximate their fair value due to the short-term
nature of these financial instruments.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>
<p style="margin: 0pt"></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">RECENTLY ISSUED ACCOUNTING STANDARDS</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%">
<tr style="vertical-align: top">
<td style="width: 12%; font: 11pt/107% Calibri, Helvetica, Sans-Serif"><font style="font: 10pt Times New Roman, Times, Serif">a)</font></td>
<td style="width: 88%; font: 11pt/107% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Recently Adopted Accounting Standards</font></td></tr>
</table>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">In June 2014, ASU guidance was issued
to resolve the diversity of practice relating to the accounting for stock based performance awards that the performance target
could be achieved after the employee completes the required service period. The update is effective prospectively or retrospectively
for annual reporting periods beginning after December 15, 2015.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The adoption of the pronouncement did
not have a material effect on the Company's consolidated financial statements.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">In June 2014, the FASB issued ASU No.
2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. The amendments in this
Update remove the definition of a development stage entity from the Master Glossary of the Accounting Standards Codification, thereby
removing the financial reporting distinction between development stage entities and other reporting entities. In addition, the
amendments eliminate the requirements for development stage entities to (1) present inception-to-date information in the statements
of income, cash flows, and shareholder equity, (2) label the financial statements as those of a development stage entity, (3) disclose
a description of the development stage activities in which the entity is engaged, and (4) disclose in the first year in which the
entity is no longer a development stage entity that in prior years it had been in the development stage.  This ASU was effective
for annual periods beginning after December 15, 2014.  Early adoption is permitted. Accordingly, we have elected to adopt
ASU No. 2014-10 on April 1, 2015.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%">
<tr style="vertical-align: top">
<td style="width: 12%; font: 11pt/107% Calibri, Helvetica, Sans-Serif"><font style="font: 10pt Times New Roman, Times, Serif">b)</font></td>
<td style="width: 88%; font: 11pt/107% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Recent Accounting Pronouncements</font></td></tr>
</table>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">In May 2014, ASU guidance was issued
related to revenue from contracts with customers. The new standard provides a five-step approach to be applied to all contracts
with customers and also requires expanded disclosures about revenue recognition. The ASU is effective for annual reporting periods
beginning after December 15, 2017, including interim periods and is to be retrospectively applied. Early application is permitted
only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting
period. The Company is currently evaluating this guidance and the impact it will have on its consolidated financial statements.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">In January 2015, an ASU was issued to
simplify the income statement presentation requirements in Subtopic 225-20 by eliminating the concept of extraordinary items. 
Extraordinary items are events and transactions that are distinguished by their unusual nature and by the infrequency of their
occurrence. Eliminating the extraordinary classification simplifies income statement presentation by altogether removing the concept
of extraordinary items from consideration. This ASU is effective for annual periods beginning after December 15, 2015, including
interim periods within those annual periods.  An entity may apply this ASU prospectively or retrospectively to all prior periods
presented in the financial statements. Early adoption is permitted.  The Company does not expect the amendments in this ASU
to have any impact on its financial statements.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">In November 2015, an ASU was issued
to simplify the presentation of deferred income taxes.  The amendments in this ASU require that deferred tax liabilities and
assets be classified as non-current in a classified balance sheet as compared to the current requirements to separate deferred
tax liabilities and assets into current and non-current amounts.  This ASU is effective for annual periods beginning after
December 15, 2016, including interim periods within those annual periods. Earlier application is permitted.  This ASU may
be applied either prospectively to all deferred tax liabilities and assets or retrospectively to all periods presented.  The
Company is currently evaluating this guidance and the impact it will have on its financial statements.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">In February 2016, Topic 842, Leases
was issued to replace the leases requirements in Topic 840, Leases.  The main difference between previous GAAP and Topic 842
is the recognition of lease assets and lease liabilities by lessees for those leases classified as operating leases under previous
GAAP. A lessee should recognize in the balance sheet a liability to make lease payments (the lease liability) and a right-of-use
asset representing its right to use the underlying asset for the lease term. For leases with a term of 12 months or less, a lessee
is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities.
If a lessee makes this election, it should recognize lease expense for such leases generally on a straight-line basis over the
lease term.  The accounting applied by a lessor is largely unchanged from that applied under previous GAAP.  Topic 842
will be effective for annual reporting periods beginning after December 15, 2018, including interim periods within those annual
periods and is to be retrospectively applied.  Earlier application is permitted.  The Company is currently evaluating
this guidance and the impact it will have on its financial statements.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">In March 2016, an ASU was issued to
reduce complexity in the accounting for employee share-based payment transactions.  One of the simplifications relates to
forfeitures of awards.  Under current GAAP, an entity estimates the number of awards for which the requisite service period
is expected to be rendered and base the accruals of compensation cost on the estimated number of awards that will vest.  This
ASU permits an entity to make an entity-wide accounting policy election either to estimate the number of forfeitures expected to
occur or to account for forfeitures in compensation cost when they occur.  This ASU is effective for annual periods beginning
after December 15, 2016, including interim periods within those annual periods.  Earlier application is permitted.  The
Company is currently evaluating this guidance and the impact it will have on its financial statements.</p>
<p style="margin: 0pt"></p>
<p style="margin: 0pt"></p>
<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
<tr>
<td style="vertical-align: top; line-height: 107%"> </td>
<td style="vertical-align: bottom; line-height: 107%"> </td>
<td colspan="2" style="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">2018</font></td>
<td style="white-space: nowrap; vertical-align: bottom; line-height: 107%"> </td>
<td style="vertical-align: bottom; line-height: 107%"> </td>
<td colspan="2" style="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">2017</font></td>
<td style="white-space: nowrap; vertical-align: bottom; line-height: 107%"> </td></tr>
<tr style="background-color: #CCEEFF">
<td style="vertical-align: top; width: 78%; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">Deferred tax assets</font></td>
<td style="vertical-align: bottom; width: 1%; line-height: 107%"> </td>
<td style="vertical-align: bottom; width: 1%; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="vertical-align: bottom; width: 8%; text-align: right; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">73,765</font></td>
<td style="white-space: nowrap; vertical-align: bottom; width: 1%; line-height: 107%"> </td>
<td style="vertical-align: bottom; width: 1%; line-height: 107%"> </td>
<td style="vertical-align: bottom; width: 1%; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="vertical-align: bottom; width: 8%; text-align: right; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">27,884</font></td>
<td style="white-space: nowrap; vertical-align: bottom; width: 1%; line-height: 107%"> </td></tr>
<tr style="background-color: white">
<td style="vertical-align: top; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">Valuation allowance for deferred tax assets</font></td>
<td style="vertical-align: bottom; line-height: 107%"> </td>
<td style="vertical-align: bottom; border-bottom: black 1.5pt solid; line-height: 107%"> </td>
<td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">(73,765</font></td>
<td style="white-space: nowrap; vertical-align: bottom; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">)</font></td>
<td style="vertical-align: bottom; line-height: 107%"> </td>
<td style="vertical-align: bottom; border-bottom: black 1.5pt solid; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">(27,884</font></td>
<td style="white-space: nowrap; vertical-align: bottom; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">)</font></td></tr>
<tr style="background-color: #CCEEFF">
<td style="vertical-align: top; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">Net deferred tax assets</font></td>
<td style="vertical-align: bottom; line-height: 107%"> </td>
<td style="vertical-align: bottom; border-bottom: black 1.5pt solid; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
<td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
<td style="white-space: nowrap; vertical-align: bottom; line-height: 107%"> </td>
<td style="vertical-align: bottom; line-height: 107%"> </td>
<td style="vertical-align: bottom; border-bottom: black 1.5pt solid; line-height: 107%"> </td>
<td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right; line-height: 107%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
<td style="white-space: nowrap; vertical-align: bottom; line-height: 107%"> </td></tr>
</table>
<p style="margin: 0pt"></p>
<p style="margin: 0pt"></p>
<p style="margin: 0pt"></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 3pt 0">Level 1: None</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 3pt 0">Level 2: None</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 3pt 0">Level 3: None</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 3pt 0">Total Gain (Losses): None</p>
<p style="margin: 0pt"></p>
27884
73765
27884
73765
82012
351260
2030-03-31
1107
2386
1436
3029
5000000
650000
26001
133736
7206
5339041
5650000
0
No
No
Yes
0
1387
0
750000
0
-750000
187500
-1387
50
750000
-750000
-36568
-53485
-196834
-65095
57
28470
-85505
57
31963
-420820
14
223972
5650000
5650000
1400000
4466
3493
3493
4466
-50
50
-5000000
-750000
-750000
750000
750000
187500
7
187493
187493
750000
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">RECLASSIFICATION</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">The 2017 financial statements have been reclassified to conform
to the 2018 presentation.</p>
<p style="margin: 0pt"></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><b>NOTE 7 – LETTER OF INTENT AND PROMISSORY NOTE</b></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">On March 7, 2018, the Company entered into a Binding Letter
of Intent ("LOI") with Vortex Network, LLC, an Iowa limited liability company ("Vortex"), in connection with
a proposed share exchange transaction between the Company and Vortex, whereby the Company will issue 65,000,000 shares of common
stock to the existing members of Vortex in exchange for all the outstanding membership interests of Vortex.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt">Pursuant
to the LOI, the Company advanced $750,000 to Vortex pursuant to the terms of a secured promissory note and security agreement dated
March 7, 2018. The principal amount of the promissory note, together with accrued interest at the rate of 8.25% per annum, shall
become due and payable upon maturity, which is defined as the first to occur of (a) an event of default, including, without limitation,
the failure of the parties to close the share exchange 90 days from June 8, 2018, in which case the Company may declare the note
due and payable, (b) the closing of the share exchange, in which case the promissory note will be cancelled as an intercompany
loan, or (c) six (6) months following the date of termination of the LOI by the Company. As of March 31</font><font style="font-size: 7.5pt"><sup>st</sup></font><font style="font-size: 10pt">,
2018, the net impact to financial statements is zero.</font></p>
<p style="margin: 0pt"></p>
<p style="margin: 0pt"></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><b>NOTE 8 – SUBSEQUENT EVENTS</b></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">On April 27, 2018, the Board of Directors
and stockholders holding at least a majority of the outstanding shares of common stock of the Company, approved the amendment and
restatement of the Company's Articles of Incorporation to change the Company's name to "Vortex Blockchain Technologies Inc."
and increase the number of authorized shares of common stock from seventy-five million (75,000,000) shares to two hundred million
(200,000,000) shares (the "Amended and Restated Articles"). The increase in authorized shares became effective as of
May 15, 2018.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">On April 27, 2018, the Company's Board
of Directors and majority stockholders approved a 15-for-1 forward stock split of all of the Company's issued and outstanding shares
of common stock (the "Stock Split"). The Stock Split increases the number of the Company's issued and outstanding common
stock from 1,400,000 to 21,000,000. The Stock Split and the Company's name change became effective on May 31, 2018.</p>
<p style="margin: 0pt"></p>
5000000
0.00001
750000
0.25
50001
750000
65000000
750000
<p style="margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">The principal amount of the promissory
note, together with accrued interest at the rate of 8.25% per annum, shall become due and payable upon maturity, which is defined
as the first to occur of (a) an event of default, including, without limitation, the failure of the parties to close the share
exchange 90 days from June 8, 2018, in which case the Company may declare the note due and payable, (b) the closing of the share
exchange, in which case the promissory note will be cancelled as an intercompany loan, or (c) six (6) months following the date
of termination of the LOI by the Company.</font></p>
0.0825
75000000
200000000
15-for-1
1400000
21000000.