For the three months ended

For the nine months ended

October 31, 2019

October 31, 2019

Original

Change

Restated

Original

Change

Restated

Depreciation expense

$

(121,159

)

$

121,159

$

-

$

(363,477

)

$

363,477

$

-

Total cost of sales

(121,159

)

121,159

-

(363,477

)

363,477

-

Gross loss

$

(121,159

)

$

121,159

$

-

$

(363,477

)

$

363,477

$

-

Selling, general, and administrative

711

(251

)

460

5,272

17,677

22,949

Professional fees

-

-

-

5,256

1

5,257

Rent

-

3,007

3,007

-

3,421

3,421

Consultant fees

42,000

-

42,000

126,000

-

126,000

Bad debt expense

-

-

-

4,500

(4,500

)

-

Amortization & depreciation expense

646

(646

)

-

1,938

(1,938

)

-

Total operating expenses

$

43,457

$

2,010

$

45,467

$

142,966

$

14,661

$

157,627

Net loss from operations

$

(164,516

)

$

119,049

$

(45,467

)

$

(506,443

)

$

348,816

$

(157,627

)

Other income (expense)

(1

)

1

-

-

-

-

Net income (loss) before discontinued operations

$

(164,517

)

$

119,050

$

(45,467

)

$

(506,443

)

$

348,816

$

(157,627

)

Income from discontinued operations

-

4,698

4,698

-

13,195

13,195

Net loss

$

(164,517

)

$

119,050

$

(40,769

)

$

(506,443

)

$

362,011

$

(144,432

)