Fair value of shares retained by former shareholders of the Company (1,249,789 post 28.09:1 consolidation shares at CAD$0.60 ($0.44))

$551,820

Fair value of shares issued to former shareholders of Finco (5,456,250 shares at CAD$0.60 ($0.44))

2,409,100

Fair value of replacement Finco warrants

760,932

Amounts due to Finco

(3,014,157)

Amounts due from the Company

14,425

Total consideration

722,120

Net Assets (Liabilities) Acquired of PubCo and Finco:

Cash

$10

Accounts payable and accrued liabilities

(75,396)

Total net assets (liabilities)

$(75,386)

Reduction to additional paid-in capital as a result of the recapitalization

$797,506