| Schedule of explanation of restatement |
|
|
| For the three months ended
|
|
| For the six months ended
|
|
|
|
| July 31, 2019
|
|
| July 31, 2019
|
|
|
|
| Original
|
|
| Change
|
|
| Restated
|
|
| Original
|
|
| Change
|
|
| Restated
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Depreciation expense
|
| $ | 121,159 |
|
| $ | (121,159 | ) |
| $ | - |
|
| $ | 242,318 |
|
| $ | (242,318 | ) |
| $ | - |
|
| Total cost of sales
|
|
| 121,159 |
|
|
| (121,159 | ) |
|
| - |
|
|
| 242,318 |
|
|
| (242,318 | ) |
|
| - |
|
| Gross loss
|
| $ | 121,159 |
|
| $ | (121,159 | ) |
| $ | - |
|
| $ | 242,318 |
|
| $ | (242,318 | ) |
| $ | - |
|
| Selling, general, and administrative
|
|
| 3,818 |
|
|
| 1,672 |
|
|
| 5,490 |
|
|
| 4,560 |
|
|
| 17,929 |
|
|
| 22,489 |
|
| Professional fees
|
|
| (7,365 | ) |
|
| 7,455 |
|
|
| 90 |
|
|
| 5,257 |
|
|
| - |
|
|
| 5,257 |
|
| Rent
|
|
| - |
|
|
| 207 |
|
|
| 207 |
|
|
| - |
|
|
| 414 |
|
|
| 414 |
|
| Consultant fees
|
|
| 42,000 |
|
|
| - |
|
|
| 42,000 |
|
|
| 84,000 |
|
|
| - |
|
|
| 84,000 |
|
| Bad debt expense
|
|
| - |
|
|
| - |
|
|
| - |
|
|
| 4,500 |
|
|
| (4,500 | ) |
|
| - |
|
| Amortization & depreciation expense
|
|
| 646 |
|
|
| (646 | ) |
|
| - |
|
|
| 1,292 |
|
|
| (1,292 | ) |
|
| - |
|
| Total operating expenses
|
| $ | 39,099 |
|
| $ | 8,688 |
|
| $ | 47,787 |
|
| $ | 99,609 |
|
| $ | 12,551 |
|
| $ | 112,160 |
|
| Net loss from operations
|
|
| (160,258 | ) |
|
| 112,471 |
|
|
| (47,787 | ) |
|
| (341,927 | ) |
|
| 229,767 |
|
|
| (112,160 | ) |
| Other income (expense)
|
| $ | (1 | ) |
| $ | 6,570 |
|
| $ | 6,569 |
|
| $ | (2 | ) |
| $ | 2 |
|
| $ | - |
|
| Net income (loss) before discontinued operations
|
|
| (160,259 | ) |
|
| 119,041 |
|
|
| (41,218 | ) |
|
| (341,929 | ) |
|
| 229,769 |
|
|
| (112,160 | ) |
| Income from discontinued operations
|
|
| - |
|
|
| - |
|
|
| - |
|
|
| - |
|
|
| 8,497 |
|
|
| 8,497 |
|
| Net loss
|
| $ | (160,259 | ) |
| $ | 119,041 |
|
| $ | (41,218 | ) |
| $ | (341,929 | ) |
| $ | 238,266 |
|
| $ | (103,663 | ) |
|