展品99.3
商业勇士公司
未经审计的备考合并资产负债表
as of May 31, 2022
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| 商业勇士 |
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| 形式上 |
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| 形式上 |
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| 实体 |
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| FluidFi公司 |
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| 调整 |
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| 组合在一起 |
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资产 |
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流动资产: |
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现金和现金等价物 |
| $ | 3,078,804 |
|
| $ | 554,715 |
|
| $ | (2,000,000 | )(3) |
| $ | 1,633,519 |
|
应收账款净额 |
|
| 244,586 |
|
|
| 440,146 |
|
|
| (20,000 | )(1) |
|
| 664,732 |
|
预付费用和其他流动资产 |
|
| 495,046 |
|
|
| 65,732 |
|
|
| - |
|
|
| 560,778 |
|
流动资产总额 |
|
| 3,818,436 |
|
|
| 1,060,593 |
|
|
| (2,020,000 | ) |
|
| 2,859,029 |
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无形资产,净额 |
|
| - |
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|
| 35,678 |
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|
| - |
|
|
| 35,678 |
|
财产和设备,净额 |
|
| 334,634 |
|
|
| 56,686 |
|
|
| - |
|
|
| 391,320 |
|
融资使用权资产、净额 |
|
| 80,377 |
|
|
| - |
|
|
| - |
|
|
| 80,377 |
|
相关实体应收账款 |
|
| - |
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|
| 12,000 |
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|
| - |
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|
| 12,000 |
|
其他资产 |
|
| 12,000 |
|
|
| 45,551 |
|
|
| - |
|
|
| 57,551 |
|
商誉 |
|
| 2,194,110 |
|
|
| - |
|
|
| 4,589,770 | (2) |
|
| 6,783,880 |
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总资产 |
| $ | 6,439,557 |
|
| $ | 1,210,508 |
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| $ | 2,569,770 |
|
| $ | 10,219,835 |
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负债与股东权益 |
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流动负债: |
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应付帐款 |
| $ | 407,863 |
|
| $ | 171,131 |
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|
| (20,000 | )(1) |
|
| 558,994 |
|
应计费用 |
|
| 165,375 |
|
|
| - |
|
|
| - |
|
|
| 165,375 |
|
递延收入 |
|
| 1,174,242 |
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|
| 5,280 |
|
|
| - |
|
|
| 1,179,522 |
|
因关联方的原因 |
|
| 149,316 |
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|
| 1,199,724 |
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|
| (1,199,724 | )(3) |
|
| 149,316 |
|
融资租赁负债的当期部分 |
|
| 17,737 |
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|
| - |
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|
| - |
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| 17,737 |
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公司间应付款项 |
|
| - |
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| - |
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|
| - |
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| - |
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应付票据的当期部分 |
|
| - |
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|
| - |
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|
| - |
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|
| - |
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流动负债总额 |
|
| 1,914,533 |
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|
| 1,376,135 |
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| (1,219,724 | ) |
|
| 2,070,944 |
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长期融资租赁负债 |
|
| 62,640 |
|
|
| - |
|
|
| - |
|
|
| 62,640 |
|
SBA贷款 |
|
| 149,900 |
|
|
| - |
|
|
| - |
|
|
| 149,900 |
|
长期负债总额 |
|
| 212,540 |
|
|
| - |
|
|
| - |
|
|
| 212,540 |
|
总负债 |
|
| 2,127,073 |
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|
| 1,376,135 |
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| (1,219,724 | ) |
|
| 2,283,484 |
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承付款和或有事项(附注10) |
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股东权益: |
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优先股 |
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| 26 |
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| - |
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| 50 | (b) |
|
| 76 |
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普通股 |
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| 44,431 |
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| 41 |
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| (41 | )(a) |
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| 44,431 |
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额外实收资本 |
|
| 9,614,705 |
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|
| 485,721 |
|
|
| - |
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| 10,100,426 |
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累计(亏损)权益 |
|
| (5,346,678 | ) |
|
| (651,389 | ) |
|
| 3,789,485 |
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| (2,208,582 | ) |
股东权益总额 |
|
| 4,312,484 |
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| (165,627 | ) |
|
| 3,789,494 |
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|
| 7,936,351 |
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总负债和股东权益 |
| $ | 6,439,557 |
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| $ | 1,210,508 |
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| $ | 2,569,770 |
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| $ | 10,219,835 |
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见未经审计的备考合并财务报表附注 |
(1) | 商业勇士的未偿还余额 |
(2) | 商誉的计算--关于采购价格分配的更多信息,见脚注,扣除预计调整后的净额 |
(3) | 现金减少,原因是采购价格分配和合作伙伴债务减少 |
(a) | 注销已购入的普通股 |
(b) | 作为收购的一部分,Business Warrior获得了50,000股FluidFi,Inc.的优先股(面值为.001美元) |
1 |
商业勇士公司
未经审计的备考综合收益表
截至2022年5月31日的9个月
|
| 《商业勇士》授予 |
|
| Helix House,LLC | (15) |
| FluidFi公司 |
|
| 预计调整 |
|
| 形式组合 |
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销售额 |
| $ | 2,415,644 |
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| $ | 651,979 |
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| $ | 3,447,172 |
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| $ | (345,893 | )(4) |
| $ | 6,168,902 |
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销售成本 |
|
| 274,573 |
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| 361,446 |
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| 1,311,061 |
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| (327,000 | )(6) |
|
| 1,620,080 |
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毛利 |
|
| 2,141,071 |
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|
| 290,533 |
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| 2,136,111 |
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| (672,893 | ) |
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| 4,548,822 |
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运营费用: |
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广告和促销 |
|
| 701,204 |
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|
| 4,035 |
|
|
| 4,953 |
|
|
| - |
|
|
| 710,192 |
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薪金和工资 |
|
| 2,128,587 |
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|
| 22,620 |
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|
| 484,200 |
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| (496,000 | )(5) |
|
| 2,139,407 |
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一般和行政费用 |
|
| 1,399,302 |
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|
| 74,741 |
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|
| 917,901 |
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|
| (512,216 | )(7) |
|
| 1,879,728 |
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营业收入(亏损) |
|
| (2,088,022 | ) |
|
| 189,137 |
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|
| 729,057 |
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|
| 335,323 |
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| (180,505 | ) | |||||||
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其他(费用)收入: |
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利息收入(费用) |
|
| (1,860 | ) |
|
| (4,265 | ) |
|
| (11,345 | ) |
|
| - |
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|
| (13,205 | ) | |||||||
债务清偿收益 |
|
| 77,500 |
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|
| 75,700 |
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|
| 158,200 |
|
|
| - |
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|
| 311,400 |
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其他收入(费用) |
|
| 31,057 |
|
|
| - |
|
|
| - |
|
|
| - |
|
|
| 31,057 |
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其他收入合计 |
|
| 106,697 |
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|
| 71,435 |
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|
| 146,855 |
|
|
| - |
|
|
| 329,252 |
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所得税前净(亏损)利润 |
|
| (1,981,325 | ) |
|
| 260,572 |
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|
| 875,912 |
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|
| 335,323 |
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|
| 148,747 |
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税项拨备 |
|
| - |
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|
| - |
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|
| - |
|
|
| - |
|
|
| - |
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净收益(亏损) |
| $ | (1,981,325 | ) |
| $ | 260,572 |
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| $ | 875,912 |
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| $ | 335,323 |
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| $ | 148,747 |
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每股净收益(亏损): |
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基本的和稀释的 |
| $ | (0.005 | ) |
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| $ | 0.000 |
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计算每股所用的加权平均股份 |
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基本的和稀释的 |
|
| 419,829,608 |
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|
| 419,829,608 |
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见未经审计的备考合并财务报表附注 |
(4) | 与被收购实体相关的收入减少。 |
(5) | 与从与管理和间接费用相关的薪金中获得业务效率有关的调整。 |
(6) | 减少提供客户支持的软件开发团队的工作。 |
(7) | 消除坏账费用以及与重复角色相关的费用,以及软件许可费 |
(8) | 在形式上有收入的实体的情况下,税收拨备将降至零。 |
(15) | 列表示2021年9月1日至2022年3月17日期间的螺旋屋活动。收购Helix House的日期是2022年3月18日。 |
2 |
商业勇士公司
未经审计的备考综合收益表
截至2021年8月31日止的年度
|
| 商业勇士 |
|
| Helix House,LLC | (9) |
| FluidFi公司 |
|
| 预计调整 |
|
| 形式组合 |
| |||||
|
|
|
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销售额 |
| $ | 5,523,458 |
|
| $ | 889,260 |
|
| $ | 1,803,978 |
|
| $ | (42,720 | )(10) |
| $ | 8,173,976 |
|
销售成本 |
|
| 84,519 |
|
|
| 490,545 |
|
|
| 598,880 |
|
|
| (120,000 | )(13) |
|
| 1,053,944 |
|
毛利 |
|
| 5,438,939 |
|
|
| 398,715 |
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|
| 1,205,098 |
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|
| 77,280 |
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|
| 7,120,032 |
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运营费用: |
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|
|
|
|
|
|
|
|
|
|
|
|
|
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|
广告和促销 |
|
| 1,733,865 |
|
|
| 51,555 |
|
|
| 5,069 |
|
|
| - |
|
|
| 1,790,489 |
|
薪金和工资 |
|
| 1,942,573 |
|
|
| 55,067 |
|
|
| 687,711 |
|
|
| (480,000 | )(11) |
|
| 2,205,351 |
|
一般和行政费用 |
|
| 984,056 |
|
|
| 213,518 |
|
|
| 570,657 |
|
|
| (230,000 | )(12) |
|
| 1,538,231 |
|
营业收入(亏损) |
|
| 778,445 |
|
|
| 78,575 |
|
|
| (58,339 | ) |
|
| 787,280 |
|
|
| 1,585,961 |
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其他(费用)收入: |
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
利息收入(费用) |
|
| (150,872 | ) |
|
| (9,782 | ) |
|
| (16,213 | ) |
|
| - |
|
|
| (176,867 | ) |
派生损失 |
|
| (2,238,941 | ) |
|
| - |
|
|
| - |
|
|
| - |
|
|
| (2,238,941 | ) |
债务清偿收益 |
|
| 191,675 |
|
|
| - |
|
|
| - |
|
|
| - |
|
|
| 191,675 |
|
结算费用 |
|
| (620,375 | ) |
|
| - |
|
|
| - |
|
|
| - |
|
|
| (620,375 | ) |
其他收入(费用) |
|
| 7,535 |
|
|
| - |
|
|
| - |
|
|
| - |
|
|
| 7,535 |
|
其他收入合计 |
|
| (2,810,978 | ) |
|
| (9,782 | ) |
|
| (16,213 | ) |
|
| - |
|
|
| (2,836,973 | ) |
所得税前净(亏损)利润 |
|
| (2,032,533 | ) |
|
| 68,793 |
|
|
| (74,552 | ) |
|
| 787,280 |
|
|
| (1,251,012 | ) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| - |
|
税项拨备 |
|
| - |
|
|
| - |
|
|
| - |
|
|
| - |
|
|
| - |
|
净亏损 |
| $ | (2,032,533 | ) |
| $ | 68,793 |
|
| $ | (74,552 | ) |
| $ | 787,280 |
|
| $ | (1,251,012 | ) |
|
|
|
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|
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每股净亏损: |
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|
|
|
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|
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|
基本的和稀释的 |
| $ | (0.006 | ) |
|
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|
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|
|
|
| $ | (0.004 | ) |
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计算每股所用的加权平均股份 |
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|
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|
|
|
|
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|
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|
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|
基本的和稀释的 |
|
| 353,158,502 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 353,158,502 |
|
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见未经审计的备考合并财务报表附注 |
(9) | 截至2022年3月18日收购。此栏代表从2020年9月1日到2021年8月31日的活动。 |
(10) | 与被收购实体相关的收入减少。 |
(11) | 与从与管理和间接费用相关的薪金中获得业务效率有关的调整。 |
(12) | 减少与内部引入的广告代理组件相关的成本,以降低广告成本,并消除重复技术、托管和服务费用。 |
(13) | 减少提供客户支持的软件开发团队的工作。 |
3 |
考虑事项: |
|
|
| |
现金 |
| $ | 800,000 |
|
支付给现有合作伙伴债务的现金 |
|
| 1,200,000 |
|
优先股 |
|
| 5,000,000 |
|
总对价 |
| $ | 7,000,000 |
|
现金 |
| $ | 554,714 |
|
应收账款 |
|
| 440,146 |
|
其他资产 |
|
| 215,646 |
|
商誉 |
|
| 4,589,770 |
|
收购的总资产 |
|
| 5,800,276 |
|
收购的合作伙伴债务 |
|
| 1,199,724 |
|
总负债 |
|
| 1,199,724 |
|
购买总对价 |
| $ | 7,000,000 |
|
4 |