| Schedule of Statements of Operations |
|
|
| For the three months ended
|
|
| For the nine months ended
|
|
|
|
| October 31,
|
|
| October 31,
|
|
|
|
| 2020
|
|
| 2019
|
|
| 2020
|
|
| 2019
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Revenue from services
|
| $
| 701,709
|
|
| $
| -
|
|
| $
| 2,629,325
|
|
| $
| -
|
|
| Total cost of sales
|
|
| 447,672
|
|
|
| -
|
|
|
| 447,672
|
|
|
| -
|
|
| Gross income
|
| $
| 254,037
|
|
| $
| -
|
|
| $
| 2,181,653
|
|
| $
| -
|
|
| Selling, general, and administrative
|
|
| 520
|
|
|
| 460
|
|
|
| (3,290
| )
|
|
| 1,847
|
|
| Professional fees
|
|
| 25,135
|
|
|
| -
|
|
|
| 64,723
|
|
|
| 5,257
|
|
| Rent
|
|
| 1,176
|
|
|
| 3,007
|
|
|
| 1,960
|
|
|
| 3,421
|
|
| Consultant fees
|
|
| 45,360
|
|
|
| 42,000
|
|
|
| 79,360
|
|
|
| 126,000
|
|
| Total operating expenses
|
|
| 72,191
|
|
|
| 45,467
|
|
|
| 142,753
|
|
|
| 136,525
|
|
| Net loss from operations
|
|
| 181,846
|
|
|
| (45,467
| )
|
|
| 2,038,900
|
|
|
| (136,525
| )
|
| Other income (expense)
|
|
| -
|
|
|
| -
|
|
|
| -
|
|
|
| -
|
|
| Gain on use of cryptocurrency assets
|
|
| -
|
|
|
| -
|
|
|
| -
|
|
|
| -
|
|
| Net (loss) before discontinued operations
|
| $
| 181,846
|
|
| $
| (45,467
| )
|
| $
| 2,038,900
|
|
| $
| (136,525
| )
|
| Income (expense) from discontinued operations
|
| $
| -
|
|
| $
| -
|
|
| $
| -
|
|
| $
| -
|
|
| Net (loss)
|
| $
| 181,846
|
|
| $
| (45,467
| )
|
| $
| 2,038,900
|
|
| $
| (136,525
| )
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Basic and diluted (loss) per share:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Income (Loss) per share from continuing operations
|
| $
| 0.03
|
|
| $
| (0.00
| )
|
| $
| 0.30
|
|
| $
| (0.02
| )
|
| Income (Loss) per share - discontinued
|
| $
| (0.00
| )
|
| $
| (0.00
| )
|
| $
| (0.00
| )
|
| $
| (0.02
| )
|
| Weighted average shares outstanding - basic
|
|
| 5,863,644
|
|
| $
| 10,460,000
|
|
|
| 6,889,892
|
|
| $
| 8,811,648
|
|
|
| Schedule of adjusted net income reconciliation |
| Adjusted Net Income Reconciliation
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| For the three months ended
|
|
| For the nine months ended
|
|
|
|
| October 31,
|
|
| October 31,
|
|
|
|
| 2020
|
|
| 2019
|
|
| 2020
|
|
| 2019
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| CONSOLIDATED STATEMENT OF OPERATIONS:
|
|
|
|
|
|
|
|
|
|
|
|
|
| Net Income (Loss)
|
| $
| (139,569
| )
|
| $
| (40,769
| )
|
| $
| (49,406,676
| )
|
| $
| (144,432
| )
|
| Interest
|
|
| 2,605
|
|
|
| -
|
|
|
| 21,458
|
|
|
| 21,102
|
|
| Depreciation and amortization
|
|
| -
|
|
|
| -
|
|
|
| -
|
|
|
| -
|
|
| EBITDA
|
| $
| (136,964
| )
|
| $
| (40,769
| )
|
| $
| (49,385,218
| )
|
| $
| (123,330
| )
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Stock based compensation
|
|
| -
|
|
|
| -
|
|
|
| 49,204,508
|
|
|
| -
|
|
| Cryptocurrency gains (IFRS guidelines)
|
|
| 164,503
|
|
|
| -
|
|
|
| 164,503
|
|
|
| -
|
|
| Gains not in ordinary course of business
|
|
| -
|
|
|
| -
|
|
|
| 1,900,000
|
|
|
| -
|
|
| Adjustments for settlement reserves
|
|
| 154,307
|
|
|
| -
|
|
|
| 154,307
|
|
|
| -
|
|
| Adjustment for discontinued operations
|
|
| -
|
|
|
| (4,698
| )
|
|
| 800
|
|
|
| (13,195
| )
|
| Adjusted net income
|
| $
| 181,846
|
|
| $
| (45,467
| )
|
| $
| 2,038,900
|
|
| $
| (136,525
| )
|
|