Schedule of Business Acquisition, Pro Forma Information

This pro forma information does not purport to represent what the actual results of our operations would have been had the acquisition occurred on this date nor does it purport to predict the results of operations for future periods:

	Year Ended March 31,
	2019			2018
Revenues	$	27,961,351		$	19,416,537
Net (loss)	$	(5,288,735	)	$	(16,371,058	)
Loss per common share	$	(0.00	)	$	(0.01	)

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed

The following table summarizes the purchase accounting for the fair value of the assets acquired and liabilities assumed at the date of the reverse acquisition:

Cash	$	3,550
Receivables		150,000
Total assets acquired		153,550

Accounts payable and accrued liabilities		456,599
Due to former management		127,199
Debt		26,314
Total liabilities assumed [1]		610,112

Net liabilities assumed		456,562

Consideration [2]		662,047

Goodwill	$	1,118,609

	[1]	In conjunction with the reverse acquisition, we entered into an assignment and assumption agreement wherein we issued 24,914,348 shares of our common stock to Alpha Pro Asset Management Group, LLC (“Alpha Pro”), an entity affiliated with the prior members of management, in exchange for Alpha Pro’s assumption of $482,588 in liabilities. Accordingly, the shares issued for debt were accounted for the moment before the reverse acquisition, and the $482,588 in liabilities have been excluded from the total liabilities assumed shown here.

	[2]	The fair value of the consideration effectively transferred was measured based on the fair value of 150,465,339 shares that were outstanding immediately before the transaction. Using the closing market price of $0.0044 per share on March 31, 2017, consideration was valued at $662,047.

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed

The following table summarizes the purchase accounting for the fair value of the assets acquired and liabilities assumed at the date of the acquisition and the gain on bargain purchase which resulted from the fair value of the intangible assets acquired exceeding the fair value of our common stock given as consideration:

Cash	$	3,740
Receivables		361,345
Intangible assets (see Note 2)		1,816,000
Total assets acquired		2,181,085

Accounts payable and accrued liabilities		409,803
Total liabilities assumed		409,803

Net assets acquired		1,771,282

Consideration [1]		800,000

Gain on bargain purchase	$	971,282

[1]

The 50,000,000 shares of our common stock transferred as consideration in accordance with the Purchase Agreement was valued on July 20, 2018, the date of acquisition, based on the weighted equity fair value of $0.016 per share as determined by a third party valuation firm.