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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 10-Q
[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
FOR
THE QUARTERLY PERIOD ENDED July 31, 2023
OR
[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934 |
For the transition period from to
COMMISSION FILE NUMBER: 000-56208
World
Scan Project, Inc.
(Exact name of registrant as specified in
its charter)
|
Delaware |
35-2677532 |
|
|
(State or other jurisdiction
of incorporation or organization) |
(I.R.S. Employer Identification No.) |
|
|
|
|
|
|
2-18-23, Nishiwaseda
Shinjuku-Ku, Tokyo, Japan |
169-0051 |
|
|
(Address of Principal Executive Offices) |
(Zip Code) |
|
Issuer's telephone number: +81-3-6670-1692
Email: contact@world-scan-project.com
Indicate by check mark whether the registrant
(1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the preceding 12 months (or for such
shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for
the past 90 days. [X] Yes [ ] No
Indicate by check mark whether the registrant
has submitted electronically and posted on its corporate web site, if any, every Interactive Data File required to be submitted
and posted pursuant to Rule 405 of Regulation S-T (Section 232.405 of this chapter) during the preceding 12 months (or for such
shorter period that the registrant was required to submit and post such files). [X] Yes [ ] No
Indicate by check mark whether the registrant is a large
accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See
the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting
company” in Rule 12b-2 of the Exchange Act.
Large accelerated filer ☐ |
|
Accelerated filer ☐ |
|
Non-accelerated filer ☒ |
Smaller reporting company ☒ |
|
Emerging growth company ☒ |
|
|
If an emerging growth company, indicate by check mark if the
registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards
provided pursuant to Section 13(a) of the Exchange Act. [ ]
Indicate by check mark whether the registrant
is a shell company (as defined in Rule 12b-2 of the Exchange Act).
[ ] Yes [X] No
Indicate the number of shares outstanding of each of the issuer’s
classes of common stock, as of the latest practicable date.
As of September 12, 2023, there were 10,797,350 shares of common
stock and 10,000,000 shares of preferred stock issued and outstanding.
-1-
INDEX
-2-
Table of Contents
PART I - FINANCIAL INFORMATION
WORLD SCAN PROJECT, INC.
CONSOLIDATED BALANCE SHEETS
|
|
July 31, 2023
(Unaudited) |
|
October 31, 2022 |
ASSETS |
|
|
|
|
Current Assets |
|
|
|
|
Cash and cash equivalents |
$ |
2,000,134 |
$ |
5,836,065 |
Accounts receivable, trade |
|
84,634 |
|
1,847,068 |
Other receivables, current |
|
11,509 |
|
489 |
Advance payments and prepaid expenses |
|
8,711,640 |
|
16,389,562 |
Inventories |
|
424 |
|
403 |
TOTAL CURRENT ASSETS |
|
10,808,341 |
|
24,073,587 |
Non-current assets |
|
|
|
|
Furniture, fixtures and equipment, net |
|
267,145 |
|
280,024 |
Lease asset long term |
|
561,397 |
|
705,007 |
Long term prepaid expenses and security deposits, net |
|
66,847 |
|
112,145 |
Deferred tax assets |
|
374,094 |
|
307,438 |
Other intangible assets, non-current |
|
17,296 |
|
19,960 |
TOTAL NON-CURRENT ASSETS |
|
1,286,779 |
|
1,424,574 |
|
|
|
|
|
TOTAL ASSETS |
$ |
12,095,120 |
$ |
25,498,161 |
|
|
|
|
|
LIABILITIES AND SHAREHOLDERS' EQUITY |
|
|
|
|
Current Liabilities |
|
|
|
|
Accrued expenses and other payables |
$ |
1,684,929 |
$ |
2,453,668 |
Accounts payable - related party |
|
19,486 |
|
18,517 |
Income taxes payable |
|
558,592 |
|
3,329,572 |
Consumption tax payable |
|
41,297 |
|
941,483 |
Short-term lease liability |
|
108,991 |
|
231,041 |
Deferred revenue |
|
124,343 |
|
7,401,171 |
Due to related party |
|
458 |
|
458 |
TOTAL CURRENT LIABILITIES |
|
2,538,096 |
|
14,375,910 |
|
|
|
|
|
Non-Current Liabilities |
|
|
|
|
Lease liability long term |
|
486,974 |
|
520,002 |
|
|
|
|
|
TOTAL LIABILITIES |
$ |
3,025,070 |
$ |
14,895,912 |
|
|
|
|
|
Shareholders' Equity |
|
|
|
|
Preferred
stock ($0.0001 par value, 200,000,000 shares authorized; 10,000,000 shares issued and outstanding as of
July 31, 2023 and October 31, 2022) |
$ |
1,000 |
$ |
1,000 |
Common
stock ($0.0001 par
value, 200,000,000 shares
authorized, 10,797,350 and
10,647,350 shares issued and outstanding as of July 31, 2023 and October 31, 2022) |
|
1,080 |
|
1,065 |
Additional paid-in capital |
|
1,823,975 |
|
323,990 |
Accumulated earnings |
|
8,807,831 |
|
12,555,142 |
Accumulated other comprehensive income |
|
(1,563,836) |
|
(2,278,948) |
|
|
|
|
|
TOTAL SHAREHOLDERS' EQUITY |
$ |
9,070,050 |
$ |
10,602,249 |
|
|
|
|
|
TOTAL
LIABILITIES AND SHAREHOLDERS' EQUITY |
$ |
12,095,120 |
$ |
25,498,161 |
The
accompanying notes are an integral part of these unaudited financial statements.
F-1
Table of
Contents
WORLD
SCAN PROJECT, INC.
CONSOLIDATED
STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME
(UNAUDITED)
|
|
For the Three Months
Ended July 31,
2023 |
|
For the Three Months
Ended July 31,
2022 |
|
For the Nine
Months
Ended July 31,
2023 |
|
For the Nine
Months
Ended July 31,
2022 |
|
|
|
|
|
|
|
|
|
|
|
Revenues |
$ |
26,243,465 |
$ |
(47,570) |
$ |
26,249,456 |
$ |
13,148,864 |
|
Revenue
- related party |
|
- |
|
8,191 |
|
- |
|
8,191 |
|
Revenues,
net |
|
(305,837) |
|
- |
|
22,949,267 |
|
- |
|
Total
Revenues |
|
25,937,628 |
|
(39,379) |
|
49,198,723 |
|
13,157,055 |
|
Cost
of revenues |
|
20,908,693 |
|
205,279 |
|
20,912,813 |
|
6,269,715 |
|
Gross
profit (loss) |
$ |
5,028,935 |
$ |
(244,658) |
$ |
28,285,910 |
$ |
6,887,340 |
|
|
|
|
|
|
|
|
|
|
|
OPERATING
EXPENSE |
|
|
|
|
|
|
|
|
|
Research
& Development |
|
18,431,449 |
|
- |
|
18,431,449 |
|
- |
|
General
and administrative expenses |
|
3,677,646 |
|
1,167,096 |
|
15,878,348 |
|
3,283,353 |
|
Total
operating expenses |
|
22,109,095 |
|
1,167,096 |
|
34,309,797 |
|
3,283,353 |
|
|
|
|
|
|
|
|
|
|
|
Income
(loss) from operations |
|
(17,080,160 ) |
|
(1,411,854) |
|
(6,023,887) |
|
3,603,987 |
|
|
|
|
|
|
|
|
|
|
|
Other
income (expense) |
|
|
|
|
|
|
|
|
|
Other
income |
|
(1) |
|
(1,202) |
|
9 |
|
25,988 |
|
Other
expense |
|
6,312 |
|
- |
|
(25,627) |
|
- |
|
Total
other income (expenses) |
|
6,311 |
|
(1,202) |
|
(25,618) |
|
25,988 |
|
|
|
|
|
|
|
|
|
|
|
Income
tax expense |
|
(6,177,782) |
|
(493,964) |
|
(2,302,194) |
|
1,463,145 |
|
NET
INCOME (LOSS) |
$ |
(10,896,067) |
$ |
(918,992) |
$ |
(3,747,311) |
$ |
2,166,830 |
|
|
|
|
|
|
|
|
|
|
|
OTHER
COMPREHENSIVE INCOME (LOSS) |
|
|
|
|
|
|
|
|
|
Foreign
currency translation adjustment |
$ |
(460,214) |
$ |
(43,191) |
$ |
715,112 |
$ |
(772,789) |
|
|
|
|
|
|
|
|
|
|
|
TOTAL
COMPREHENSIVE INCOME (LOSS) |
$ |
(11,356,281) |
$ |
(962,183) |
$ |
(3,032,199) |
$ |
1,394,041 |
|
|
|
|
|
|
|
|
|
|
|
Income
(loss) per common
share |
|
|
|
|
|
|
|
|
|
Basic |
$ |
(1.02) |
$ |
(0.09) |
$ |
(.35) |
$ |
.20 |
|
Diluted |
$ |
(1.02) |
$ |
(0.09) |
$ |
(.35) |
$ |
.10 |
|
|
|
|
|
|
|
|
|
|
|
Weighted
average common shares outstanding |
|
|
|
|
|
|
|
|
|
Basic |
|
10,691,372 |
|
10,647,350 |
|
10,662,185 |
|
10,647,350 |
|
Diluted |
|
10,691,372 |
|
10,647,350 |
|
10,662,185 |
|
20,647,350 |
|
The
accompanying notes are an integral part of these unaudited financial statements.
F-2
Table
of Contents
WORLD
SCAN PROJECT, INC.
CONSOLIDATED
STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (DEFICIT)
FOR
THE PERIOD ENDING JULY 31, 2023
(UNAUDITED)
|
|
|
|
|
|
|
|
|
|
|
ACCUMULATED |
|
|
|
|
|
|
|
|
|
|
|
|
|
ADDITIONAL |
|
OTHER |
|
ACCUMULATED |
|
TOTAL |
|
PREFERRED
STOCK |
|
COMMON
STOCK |
|
PAID
IN |
|
COMPREHENSIVE |
|
EARNINGS |
|
EQUITY |
|
NUMBER |
|
AMOUNT |
|
NUMBER |
|
AMOUNT |
|
CAPITAL |
|
INCOME
(LOSS) |
|
(DEFICIT) |
|
(DEFICIT) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Balance
- October 31, 2022 |
10,000,000 |
$ |
1,000 |
|
10,647,350 |
$ |
1,065 |
$ |
323,990 |
$ |
(2,278,948) |
$ |
12,555,142 |
$ |
10,602,249 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net
income |
- |
|
- |
|
- |
|
- |
|
- |
|
- |
|
2,022,241 |
|
2,022,241 |
Foreign
currency translation |
- |
|
- |
|
- |
|
- |
|
- |
|
1,531,918 |
|
- |
|
1,531,198 |
Balance
- January 31, 2023 |
10,000,000 |
$ |
1,000 |
|
10,647,350 |
$ |
1,065 |
$ |
323,990 |
$ |
(747,030) |
$ |
14,577,383 |
$ |
14,156,408 |
Net
income |
- |
|
- |
|
- |
|
- |
|
- |
|
- |
|
5,126,515 |
|
5,126,515 |
Foreign
currency translation |
- |
|
- |
|
- |
|
- |
|
- |
|
(356,592) |
|
- |
|
(356,952) |
Balance
- April 30, 2023 |
10,000,000 |
$ |
1,000 |
|
10,647,350 |
$ |
1,065 |
$ |
323,990 |
$ |
(1,103,622) |
$ |
19,703,898 |
$ |
18,926,331 |
Common
shares sold |
- |
|
- |
|
150,000 |
|
15 |
|
1,499,985 |
|
- |
|
- |
|
1,500,000 |
Net
Loss |
- |
|
- |
|
- |
|
- |
|
- |
|
- |
|
(10,896,067) |
|
(10,896,067) |
Foreign
currency translation |
- |
|
- |
|
- |
|
- |
|
- |
|
(460,214) |
|
- |
|
(460,214) |
Balance
- July 31, 2023 |
10,000,000 |
$ |
1,000 |
|
10,797,350 |
$ |
1,080 |
$ |
1,823,975 |
$ |
(1,563,836) |
$ |
8,807,831 |
$ |
9,070,050 |
The
accompanying notes are an integral part of these unaudited financial statements.
WORLD
SCAN PROJECT, INC.
CONSOLIDATED
STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY (DEFICIT)
FOR
THE PERIOD ENDING JULY 31, 2022
(UNAUDITED)
|
|
|
|
|
|
|
|
|
|
|
ACCUMULATED |
|
|
|
|
|
|
|
|
|
|
|
|
|
ADDITIONAL |
|
OTHER |
|
ACCUMULATED |
|
TOTAL |
|
PREFERRED
STOCK |
|
COMMON
STOCK |
|
PAID
IN |
|
COMPREHENSIVE |
|
EARNINGS |
|
EQUITY |
|
NUMBER |
|
AMOUNT |
|
NUMBER |
|
AMOUNT |
|
CAPITAL |
|
INCOME
(LOSS) |
|
(DEFICIT) |
|
(DEFICIT) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Balance
- October 31, 2021 |
10,000,000 |
$ |
1,000 |
|
10,647,350 |
$ |
1,065 |
$ |
323,990 |
$ |
(160,194) |
$ |
3,646,360 |
$ |
3,812,221 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net
income |
- |
|
- |
|
- |
|
- |
|
- |
|
- |
|
938,541 |
|
938,541 |
Foreign
currency translation |
- |
|
- |
|
- |
|
- |
|
- |
|
(57,443) |
|
- |
|
(57,443) |
Balance
- January 31, 2022 |
10,000,000 |
$ |
1,000 |
|
10,647,.350 |
$ |
1,065 |
$ |
323,990 |
$ |
(217,637) |
$ |
4,584,901 |
$ |
4,693,319 |
Net
income |
- |
|
- |
|
- |
|
- |
|
- |
|
- |
|
2,147,281 |
|
2,147,281 |
Foreign
currency translation |
- |
|
- |
|
- |
|
- |
|
- |
|
(672,155) |
|
- |
|
(672,155) |
Balance
- April 30, 2022 |
10,000,000 |
$ |
1,000 |
|
10,647,350 |
$ |
1,065 |
$ |
323,990 |
$ |
(889,792) |
$ |
6,732,182 |
$ |
6,168,445 |
Net
income |
- |
|
- |
|
- |
|
- |
|
- |
|
- |
|
(918,992) |
|
(918,992) |
Foreign
currency translation |
- |
|
- |
|
- |
|
- |
|
- |
|
(43,191) |
|
- |
|
(43,191) |
Balance
- July 31, 2022 |
10,000,000 |
$ |
1,000 |
|
10,647,350 |
$ |
1,065 |
$ |
323,990 |
$ |
(932,983) |
$ |
5,813,190 |
$ |
5,206,262 |
The
accompanying notes are an integral part of these unaudited financial statements.
F-3
Table
of Contents
WORLD
SCAN PROJECT, INC.
CONSOLIDATED
STATEMENT OF CASH FLOWS
(UNAUDITED)
|
|
|
Nine Months |
|
Nine Months |
|
|
|
July 31, 2023 |
|
July 31, 2022 |
|
|
|
|
|
|
CASH FLOWS FROM OPERATING ACTIVITIES |
|
|
|
|
|
Net
income (loss) |
$ |
(3,747,311) |
$ |
2,166,830 |
|
Adjustments to reconcile net loss to net cash provided by (used in) operating activities: |
|
|
|
|
|
Depreciation and amortization |
|
38,844 |
|
35,674 |
|
Amortization of long-term deposits |
|
40,882 |
|
78,270 |
|
Lease expense |
|
212,842 |
|
241,458 |
Changes in operating assets and liabilities: |
|
|
|
|
|
Accounts receivable |
|
1,918,714 |
|
(6,187) |
|
Advance payments and other prepaid expense |
|
8,804,820 |
|
(24,822,770) |
|
Inventories |
|
- |
|
(151,316) |
|
Other receivables |
|
- |
|
(784,048) |
|
Deposits |
|
- |
|
(14,501) |
|
Other current liabilities |
|
(450) |
|
- |
|
Deferred tax assets |
|
(52,417) |
|
- |
|
Accrued expenses and other payables |
|
(924,897) |
|
472,716 |
|
Taxes payable |
|
(4,019,319) |
|
1,794,931 |
|
Deferred revenue |
|
(7,910,059) |
|
21,331,045 |
|
ROU asset/liability |
|
(227,144) |
|
(218,345) |
|
Net cash provided by (used in) operating activities |
|
(5,865,495 ) |
|
123,757 |
|
|
|
|
|
|
CASH FLOWS FROM INVESTING ACTIVITIES |
|
|
|
|
|
Cash paid for purchase of fixed assets |
|
(6,558) |
|
(219,651) |
|
Other Assets |
|
- |
|
(25,568) |
|
Net cash used in investing activities |
|
(6,558) |
|
(245,219) |
|
|
|
|
|
|
CASH FLOWS FROM FINANCING ACTIVITIES |
|
|
|
|
|
Stock issuance for cash |
|
1,500,000 |
|
- |
|
Net cash provided by (used in) financing activities |
|
1,500,000 |
|
- |
|
|
|
|
|
|
Net effect of exchange rate changes on cash |
$ |
536,122 |
$ |
(797,236) |
|
|
|
|
|
|
Net Change in Cash and Cash Equivalents |
|
(3,835,931) |
|
(918,698) |
Cash and cash equivalents - beginning of period |
|
5,836,065 |
|
2,583,218 |
Cash and cash equivalents - end of period |
$ |
2,000,134 |
$ |
1,664,520 |
|
|
|
|
|
|
|
|
|
|
|
|
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION |
|
|
Interest paid |
$ |
- |
$ |
- |
Income taxes paid |
$ |
790,547 |
$ |
- |
|
NON-CASH INVESTING AND FINANCING TRANSACTIONS |
ROU Asset/Liability |
$ |
- |
$ |
1,269,132 |
The
accompanying notes are an integral part of these unaudited financial statements.
F-4
Table
of Contents
NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS - UNAUDITED
JULY 31, 2023
NOTE
1 - ORGANIZATION AND DESCRIPTION OF BUSINESS
World Scan Project,
Inc., a Delaware corporation (“the Company”) was incorporated under the laws of the State of Delaware on October 25, 2019.
On October 25,
2019, Ryohei Uetaki, our officer and director, paid for expenses involved with the incorporation of the Company with personal funds on
behalf of the Company, in exchange for 10,000,000 shares of Common Stock, par value $0.0001 per share and 10,000,000 shares of Series
A Preferred stock, par value $0.0001 per share, which issuance was exempt from the registration provisions of Section 5 of the Securities
Act under Section 4(2) of such same said act. The value of the stock provided to Mr. Uetaki, based on the par value of $.0001 per share
of common stock and Series A Preferred Stock, is valued at $2,000.
On October 25,
2019, Ryohei Uetaki was appointed as Chief Executive Officer, Chief Financial Officer, President, Director, Secretary, and Treasurer.
On November
18, 2019, Yasumasa Ichikawa was appointed as Chief Technology Officer.
On January 25,
2020, the Company entered into and consummated a Share Contribution Agreement with Ryohei Uetaki. Pursuant to this agreement Mr. Uetaki
gifted to the Company, at no cost, 300 shares of common stock of World Scan Project Corporation, a Japan corporation (“WSP Japan”),
which represented all of its issued and outstanding shares. The Company has since gained a 100% interest in the issued and outstanding
shares of WSP Japan’s common stock and WSP Japan is now a wholly owned subsidiary of the Company. The Company and WSP Japan were
under common control at the time of the acquisition.
WSP Japan was
incorporated under the laws of Japan on January 22, 2020. Currently, WSP Japan is headquartered in Tokyo, Japan. The Company’s primary
business is focused on developing and manufacturing of autonomous aerial vehicles including drones.
On February
19, 2020, Ryohei Uetaki gifted 7,000,000 shares of our Common Stock and 10,000,000 shares of our Series A Preferred Stock, which represented
all of our issued and outstanding shares of Preferred Stock at the time, to SKYPR LLC, a Delaware Limited Liability Company (referred
to herein as “SKYPR LLC”). Our CEO Ryohei Uetaki owns and controls 100% of the membership interests in SKYPR LLC.
In September,
2020, the Company entered into subscription agreements with 41 shareholders. Pursuant to these agreements, the Company issued 647,350
shares of common stock in total to these shareholders and received $323,675 as aggregate consideration. At the time of purchase the price
paid per share by each shareholder was the equivalent of about 0.50 USD.
These shares
were sold pursuant to the Company’s effective S-1 Registration Statement deemed effective on August 28, 2020 at 4pm EST.
On
or about May 15, 2023, the Company announced a direct public offering to sell up to 150,000 shares of common stock, at a fixed price
of $10.00 per share. This offering became
effective May 25, 2023. As of July 31, 2023, all 150,000 shares have been sold.
We operate through
our wholly owned subsidiary, World Scan Project Corporation, a Japanese Company. We are a start-up stage company currently focused on
developing, designing and selling small sized drones which may be used for a variety of purposes.
Our principal
executive offices are located at 2-18-23, Nishiwaseda, Shinjuku-Ku, Tokyo, 169-0051, Japan.
The Company
has elected October 31st as its year end.
NOTE
2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Principles
of Consolidations
The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, World Scan Project Corporation,
whose registered address is 2-18-23, Nishiwaseda, Shinjuku-Ku, Tokyo, 162-0051, Japan. All significant intercompany accounts and transactions
have been eliminated.
Basis
of Presentation
This summary of significant accounting policies is presented to assist in understanding the Company’s financial statements. These
accounting policies conform to accounting principles, generally accepted in the United States of America, and have been consistently applied
in the preparation of the financial statements.
Reclassification
Certain amounts
in the prior period have been reclassified to conform to the current period presentation.
Use
of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates
and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the
date of the financial statements and the reported amounts of revenues and expenses during the reporting period. In the opinion of management,
all adjustments necessary in order to make the financial statements not misleading have been included. Actual results could differ from
those estimates.
Advertising and Promotion
All advertising, promotion and marketing
expenses, including commissions, are expensed when incurred.
Leases
The Company
capitalizes all leased assets pursuant to ASU 2016-02, Leases (Topic 842) (“Topic 842”), which requires lessees to recognize
right-of-use (“ROU”) assets and lease liability, initially measured at present value of the lease payments, on its balance
sheet for leases with terms longer than 12 months and classified as either financing or operating leases. The Company excludes short-term
leases having initial terms of 12 months or less from Topic 842 as an accounting policy election and recognizes rent expense on a straight-line
basis over the lease term.
Related
party transaction
A related party
is generally defined as (i) any person that holds 10% or more of the Company’s securities and their immediate families, (ii) the
Company’s management, (iii) someone that directly or indirectly controls, is controlled by or is under common control with the Company,
or (iv) anyone who can significantly influence the financial and operating decisions of the Company. A transaction is considered to be
a related party transaction when there is a transfer of resources or obligations between related parties. The Company conducts business
with its related parties in the ordinary course of business.
Transactions
involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive,
free market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related
party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations
can be substantiated.
Cash
and Cash Equivalents
The Company considers all highly liquid investments with an original maturity of six months or less when purchased to be cash equivalents.
Accounts
Receivable and Credit Policies
Accounts receivable are recognized and carried at the original invoice amount less allowance for any uncollectible amounts. An estimate
for doubtful accounts is made when collection of the full amount is no longer probable. Bad debts are written off as incurred. If there
is a claim for a defect of product within four days after arrival of goods, the Company shall accept a goods return.
Advance
payments and prepaid expenses
Advance payments and prepaid expenses are cash paid amounts that represent costs incurred from which a service or benefit is expected
to be derived in the future.
Inventory
Inventories, consisting of products available for sale, are primarily accounted for using the first-in, first-out (“FIFO”)
method, and are valued at the lower of cost or market value. This valuation requires the Company to make judgments, based on currently-available
information, about the likely method of disposition, such as through sales to individual customers, returns to product vendors, or liquidations,
and expected recoverable values of each disposition category
Fixed
assets and depreciation
Property, plant and equipment are stated at cost less depreciation and impairment loss. The initial cost of the assets comprises its purchase
price and any directly attributable costs of bringing the asset to its working condition and location for its intended use. Depreciation
is calculated using the straight-line method over the shorter of the estimated useful life of the respective assets as follows: computer
software developed or acquired for internal use, 2 to 5 years; computer equipment, 2 to 5 years; buildings and improvements, 5 to 15 years;
leasehold improvements, 2 to 10 years; and furniture and equipment, 1 to 5 years.
F-5
Table of
Contents
Foreign
currency translation
The Company
maintains its books and records in its local currency, Japanese YEN (“JPY”), which is a functional currency as being the primary
currency of the economic environment in which its operation is conducted. Transactions denominated in currencies other than the functional
currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets
and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable
exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statements of operations.
The reporting
currency of the Company is the United States Dollars (“US$”) and the accompanying consolidated financial statements have
been expressed in US$. In accordance with ASC Topic 830-30, “Translation of Financial Statement”, assets and liabilities
of the Company whose functional currency is not US$ are translated into US$, using the exchange rate on the balance sheet date. Revenues
and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of financial
statements are recorded as a separate component of accumulated other comprehensive income within the statements of shareholders’
equity.
Translation
of amounts from the local currency of the Company into US$1 has been made at the following exchange rates:
|
July 31, 2023 |
Current JPY: US$1 exchange rate |
140.97 |
Average JPY: US$1 exchange rate |
136.51 |
Comprehensive
income or loss
ASC Topic 220, “Comprehensive Income”, establishes standards for reporting and display of comprehensive income or loss, its
components and accumulated balances. Comprehensive income or loss as defined includes all changes in equity during a period from non-owner
sources. Accumulated comprehensive income, as presented in the accompanying consolidated statements of shareholders’ equity consists
of changes in unrealized gains and losses on foreign currency translation.
Revenue
recognition
The Company adopted ASC 606 – Revenue from
contracts with Customers: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine
the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when
each performance obligation is satisfied.
Revenue amount
represents the invoiced value, net of a value-added tax (“Consumption Tax”) and applicable local government levies. The Consumption
Tax on sales is calculated at 10% of gross sales. The Company is subject to consumption taxes in Japan for the years ended October 31,
2022 and 2023.
The
following table summarizes our revenue recognized under ASC 606 in our consolidated statements of operations:
|
|
Nine Months Ended |
|
|
July 31, |
|
|
2023 |
|
2022 |
|
|
|
|
|
Revenues |
|
|
|
|
|
|
Product sales |
|
$ |
26,163,666 |
|
$ |
12,905,805 |
Crypto miners sales, net |
|
|
22,949,267 |
|
|
- |
Drone
imaging and video production |
|
|
82,567 |
|
|
20,031 |
Program for educational institution |
|
|
- |
|
|
34,869 |
Other |
|
|
3,223 |
|
|
196,350 |
Total Revenue Under ASC 606 |
|
$ |
49,198,723 |
|
$ |
13,157,055 |
Revenue
from product sales
Revenue
for products is recognized when the products are delivered to the customer and the customer completes the product inspection. Cash receipts
for undelivered products are recorded as deferred revenues. During the three month period ended July 31, 2023, there were changes in
the Company’s operating agreements that ultimately resulted in the Company becoming the principle in transactions. As of July 31,
2023, $122,196 of deferred revenues related to product sales.
Revenue
from crypto miners sales, net
During
the period ended April 30, 2023, the Company acted as an agent in facilitating the sales of crypto miners, produced by a third-party
manufacturer, to customers of the Company. Revenue for the sale of crypto miners was recognized when the miners were delivered to the
customers and the customers completed the inspection of the miners. Management assessed the Company’s contracts with the third-party
manufacturer and customers in consideration of ASC 606, “Revenue from Contracts with Customers”, and determined the Company
as the agent in said transactions. As such, the company recognized crypto miner sales net of costs. For the period ended April 30, 2023,
cost of goods sold for miner purchases, netted by the gross sales was $83,700,987. As of July 31, 2023, the Company had no deferred revenues
related to this stream.
Revenue
from educational institution program
Revenue for educational institution fees is recognized when the services are provided to the customer. Cash receipts for undelivered products
are recorded as deferred revenues. As of July 31, 2023, the Company had no deferred revenues related to the educational institution program.
Income
Taxes
The Company accounts for income taxes under ASC 740, “Income Taxes.” Under the asset and liability method of ASC 740, deferred
tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements
carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using
enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or
settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment
occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize
tax assets through future operations. The Company recognized deferred tax assets of $374,094 and $307,438 as of July 31, 2023 and October
31, 2022, respectively.
Basic
Earnings (Loss) Per Share
The Company
computes basic and diluted earnings (loss) per share in accordance with ASC Topic 260, Earnings per Share. Basic earnings
(loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the reporting
period. Diluted earnings (loss) per share reflects the potential dilution that could occur if stock options and other commitments to issue
common stock were exercised or equity awards vest resulting in the issuance of common stock that could share in the earnings of the Company.
Each shareholder of Series A Preferred Stock may convert their shares at the option of the holder thereof into an equal amount of shares
of any other class or series of the Company’s stock on a one to one basis, therefore the Company computes diluted earnings (loss)
per shares by dividing net income (loss) by the sum of the total of weighted average number of common shares and total preferred shares
outstanding.
Basic and diluted earnings per share
or the three and nine months ended July 31st are as follows:
|
|
|
Three Months Ended
July 31, 2023 |
|
|
Three Months Ended
July 31, 2022 |
|
Nine
Months
Ended
July 31,
2023 |
|
Nine
Months Ended
July 31,
2022 |
Basic earnings per share |
|
$ |
(1.02) |
|
$ |
(.09) |
|
$ |
(.35) |
|
$ |
.14 |
Diluted earnings per share |
|
$ |
(1.02) |
|
$ |
(.09) |
|
$ |
(.35) |
|
$ |
.15 |
Fair
Value of Financial Instruments
The Company’s
balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their
fair value because of the relatively short period of time between the origination of these instruments and their expected realization.
ASC 820, Fair
Value Measurements and Disclosures, defines fair value as the exchange price that would be received for an asset or paid to transfer
a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between
market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market
participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s
own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable
inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active
markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the
fair value hierarchy are described below:
- Level 1 –
Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.
- Level 2 –
Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly,
including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities
in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates);
and inputs that are derived principally from or corroborated by observable market data by correlation or other means.
- Level 3 –
Inputs that are both significant to the fair value measurement and unobservable.
Fair value estimates
discussed herein are based upon certain market assumptions and pertinent information available to management as of July 31, 2023. The
respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature
of these instruments. As of July 31, 2023 and October 31, 2022, the Company had no financial instruments.
Recently
Issued Accounting Pronouncements
The Company does not believe that any recently issued effective pronouncements, or pronouncements issued but not yet effective, if adopted,
would have a material effect on the accompanying financial statements.
Concentration
of Purchases
Net purchase
from suppliers accounting for 10% or more of total purchases are as follows:
For
the period ended July 31, 2023, 85.69% of the inventories were purchased from Web3 Computing Corp. in the amount of $17,919,823 and
14.17% of the inventories were purchased from CU Holdings Co., Ltd for $2,963,577.
For the period
ended July 31, 2022, 85.64% of the inventories were purchased from G-Force in the amount of $5,306,411.
Concentration
of Revenues
Gross revenues
from customers accounting for 10% or more of total revenues are as follows:
For the period
ended July 31, 2023, 13.13% of total revenue was generated from Kinoshita Group in the amount of $6,459,307.
For the period
ended July 31, 2022, 95.72% of total revenue was generated from Done Net in the amount of $12,593,394.
F-6
Table of
Contents
NOTE
3 - GOING CONCERN
The Company’s financial statements are prepared
in accordance with generally accepted accounting principles applicable to a going concern that contemplates the realization of assets
and liquidation of liabilities in the normal course of business.
The Company
demonstrates mixed trends, compared with the previous fiscal years, in our financial statements as in below:
As
of July 31, 2023, the Company had working capital of $8,270,245,
a decrease of $1,427,432 (-15%)
as compared to working capital of $9,697,677
as of October 31, 2022. Additionally,
the Company recorded cash and cash equivalents of $2,000,134,
an increase of $335,614 as
compared to $1,664,520 in
the prior year period ended July 31, 2022, The Company’s increased liquidity is derived from increased sales, particularly sales
of crypto miners, and the sale of common shares (see Note 10). As
stated in the consolidated financial statements, the Company, for the period ended July 31, 2023, recorded a net loss of $3,747,311
(-34% y-o-y)
and used $5,902,536 (-4,869% y-o-y) in cash flows from operating activities. The change in net profit(loss), use of cash from operations,
and decrease in working capital is mainly related to a large increase in research and development costs expensed in the quarter ended
July 31, 2023 (see Note 8).
Having
reviewed the above, the Company realizes that whether we shall be able to continue the positive trends demonstrated in our previous financial
statements, lies in our ability to continue to generate revenue and increase revenue going forward. Principally, the Company's consolidated
financial statements are based on going concern assumptions, which assume the realization of assets and offset of liabilities in the normal
course of business. Based on this, the Company also recognizes that it is critical for us to continue to operate and/or perform our obligation(s)
in the future and procure any required funds needed to meet the redemption of its debt during normal business operations.
Management has evaluated the estimated
impact of COVID-19, which has become a significant factor impacting operations of businesses globally, one of which we believe we will
need to continue to monitor as to the potential effects it may have on our own business.
The Company assessed the impact of
COVID-19 and believes there to be minimal impact of COVID-19 on the Company’s crypto miner sales, which is currently the Company’s
primary source of revenue. The Company will need to continue to monitor COVID-19 and the effects it may have, socially and economically,
as it is possible that such developments may in fact impact our operations going forward or more specifically, our sales results. At this
time, the Company believes that it will not affect our assumptions as a going concern.
Based
on the Company’s evaluation and considering the positive financials trends the Company has experienced for many previous quarters,
management believes that the one-time R&D expense this quarter will not adversely impact the Company’s ability to continue as
a going concern (see Note 8).
The financial
statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classification
of liabilities that might be necessary in the event that the Company cannot continue as a going concern.
NOTE 4 -
ACCOUNTS RECEIVABLE
Accounts receivable
from customers totaled $84,634 as of July 31, 2023 and $1,847,068 as of October 31, 2022. No bad debt allowance was provided
as of July 31, 2023 and October 31, 2022.
Concentration
of Accounts Receivable
Accounts receivable
from customers accounting for 10% or more of total accounts receivable are as follows:
As
of July 31, 2023, 99.74% of total accounts receivable was owed to the Company by a public interest incorporated foundation, Kadokawa Culture
Promotion Foundation, in the amount of $84,415.
For
the year ended October 31, 2022, 77.36% of total accounts receivable was owed to the Company by Drone Net in the amount of $1,428,976
and 15.36% of total accounts receivable was owed to the Company by Chabi in the amount of $283,792.
NOTE
5 - ADVANCE PAYMENTS AND PREPAID EXPENSES
Advance payments are comprised of the payments for
the undelivered products and other deliverables. As of July 31, 2023 and October 31, 2022, the Company had advance payments and other
prepaid expenses of $8,711,640
and $16,389,562,
respectively. Details of the
advance payments as of July 31, 2023 and October 31, 2022 are as follows:
|
|
July 31,
2023 |
|
October 31, 2022 |
Purchase of products from G-Force Inc. |
$ |
98,506 |
$ |
101,158 |
Purchase of products from Royal Sensing |
|
- |
|
- |
Purchase of products from Sankyu Co., Ltd |
|
30,526 |
|
- |
Purchase of parts from Team M |
|
39,015 |
|
37,097 |
Purchase of parts from Wise Partners Co., Ltd |
|
- |
|
228,785 |
Purchase of parts from Rogyx Co., Ltd |
|
- |
|
31,161 |
Purchase of consulting services from IBC Consulting |
|
9,364 |
|
- |
Purchase of cryptocurrency miners from Web3 Computing Corp |
|
8,354,075 |
|
15,915,311 |
Other advances and prepaid expenses |
|
180,154 |
|
76,050 |
Totals |
$ |
8,711,640 |
$ |
16,389,562 |
NOTE
6 - FIXED ASSETS
The
company recognizes purchased assets with a useful life longer than one year as fixed or non-current assets. These assets are depreciated
using the straight-line method of depreciation over the estimated useful life of the assets.
During
the period ended July 31, 2023, the Company purchased additional long-term assets totaling $6,558.
The Company is depreciating fixed assets over a 5-10 year period once they were put into use. Depreciation expense for the periods
ended July 31, 2023 and July 31, 2022 were $38,844
and $35,674,
respectively.
During
the year ended October 31, 2022, the Company purchased long-term assets, including building renovations, totaling approximately $227,180.
The Company is depreciating these assets over a 5-10 year period
once they were put into use.
NOTE
7 - DEFERRED REVENUE
Deferred
revenue is the amount the Company received in advance from the customer for their orders placed with us. As of July 31, 2023 deferred
revenue in the amount of $124,343 was
mainly related to our sales of cryptocurrency miners which represents a large amount in both number of transactions and values.
As of October 31, 2022, deferred revenue in the amount of $7,401,171 was
related to our sales of cryptocurrency miners which represents a large amount in both number of transactions and values.
NOTE
8 – RESEARCH & DEVELOPMENT
During
the period ended July 31, 2023, the Company incurred expenses totaling $18,431,449 for
research and development for two products the Company intends to offer for sale in the future. Expenses totaling $13,222,880 were
recorded for R&D related to producing a cost-effective cooling system for data centers. Expenses totaling $5,208,569 were
recorded for R&D related to producing technology to
be used by other companies to produce NFTs, mainly for marketing purposes. The R&D expense contributed to a net loss before tax
for the three month period ended July 31, 2023 of $17,073,849,
which necessitated an adjustment to the accrual for income taxes payable resulting in a tax credit of $6,177,782 for the three month
period (see Note 9).
NOTE
9 - INCOME TAXES
For
the periods ended July 31, 2023 and 2022, the Company had income tax expense in the amount of $3,875,588 and
$1,957,109,
respectively.
For the periods ended July 31, 2023 and 2022, the Company had income tax expense(credit) in the amount of $(2,302,194) and $1,463,145,
respectively. The income tax credit for the period ended July 31, 2023 was due to the adjustment to income taxes payable resulting from
the net loss before taxes for the three months ended July 31, 2023 of $17,073,849 (see Note 8). During the periods ended July 31, 2023
and 2022, the Company paid income taxes totaling $790,547 and $0, respectively.
United
States
The
Company was incorporated under the laws of the State of Delaware on October 25, 2019. The U.S. federal income tax rate is 21%.
Japan
The Company
conducts its major businesses in Japan through WSP Japan and is subject to tax in this jurisdiction. As a result of its business activities,
the Company files tax returns that are subject to examination by the local tax authority.
The
Company is subject to a number of income taxes, which, in aggregate, represent a statutory tax rate approximately as follows:
|
Company’s assessable profit |
|
For the year ended October 31, |
Up to JPY 4 million |
|
Up to JPY 8 million |
|
Over JPY 8 million |
2022 |
22.9% |
|
25.37% |
|
37.59% |
|
|
|
|
|
|
|
As
of July 31, 2023 and October 31, 2022, the Company had income tax payable of $558,592 and
$3,329,572, respectively.
As of July 31. 2023 and October 31, 2022, the Company had deferred tax assets of $374,094 and $307,438, respectively.
NOTE
10 - SHAREHOLDERS EQUITY
Preferred
Stock
The authorized
preferred stock of the Company consists of 200,000,000 shares with a par value of $0.0001. The authorized Series A Preferred Stock of
the Company consists of 100,000,000. There were 10,000,000 shares of Series A Preferred Stock issued and outstanding as of July 31, 2023
and October 31, 2022.
The rights,
preferences, privileges, restrictions and other matters relating to the Series A Preferred Stock are as follows:
(a)
Each share of Series A Preferred Stock shall have no voting rights;
(b)
Each shareholder of Series A Preferred Stock may convert their shares at the option of the holder thereof into an equal amount of shares
of any other class or series of the Company’s stock on a one to one basis.
Common
Stock
The authorized
common stock of the Company consists of 200,000,000 shares with a par value of $0.0001. There were 10,797,350 shares of common stock issued
and outstanding as of July 31, 2023 and October 31, 2022.
During the
period ended July 31, 2023, 150,000 shares of common stock were sold to 9 shareholders for proceeds totaling $1,500,000.
NOTE
11 - LEASE ASSETS AND LIABILITIES
Our adoption
of ASU 2016-02, Leases (Topic 842), and subsequent ASUs related to Topic 842, requires us to recognize substantially all leases on the
balance sheet as an ROU asset and a corresponding lease liability. The new guidance also requires additional disclosures as detailed below.
We adopted this standard on the effective date of November 1, 2020 and used this effective date as the date of initial application. Under
this application method, we were not required to restate prior period financial information or provide Topic 842 disclosures for prior
periods. We elected the ‘package of practical expedients,’ which permitted us to not reassess our prior conclusions related
to lease identification, lease classification, and initial direct costs, and we did not elect the use of hindsight.
We determine
if a contract is a lease at the inception of the arrangement. We review all options to extend, terminate, or purchase the ROU assets,
and when reasonably certain to exercise, we include the option in the determination of the lease term and lease liability. We have six
operating leases related to our office space in Tokyo with remaining lease terms of 1 to 3 years. We recognized $212,842 and $241,458 in operating
lease costs for the nine months ended July 31, 2023 and July 31, 2022, respectively.
Lease
ROU assets and liabilities are recognized at commencement date of the lease, based on the present value of lease payments over the lease
term. The lease ROU asset also includes any lease payments made and excludes any lease incentives. When readily determinable, we use
the implicit rate in determining the present value of lease payments. When leases do not provide an implicit rate, we use our incremental
borrowing rate based on the information available at the lease commencement date, including the lease term.
The
tables below present financial information associated with our leases. As noted above, we adopted Topic 842 using a transition method
that does not require application to periods prior to adoption.
|
Balance
Sheet Classification |
July 31, 2023 |
October
31, 2022 |
|
|
|
|
|
|
Right-of-use
assets |
Lease
asset long |
$ |
561,397 |
$ |
705,007 |
Current
lease liabilities |
Short-term
lease liability |
|
108,991 |
|
231,041 |
Non-current
lease liabilities |
Lease
liability long term |
|
486,974 |
|
520,002 |
|
|
|
|
|
|
Maturities
of lease liabilities as of July 31, 2023 are as follows: |
|
|
|
|
|
|
|
2023 |
62,613 |
|
|
|
|
2024 |
103,423 |
|
|
|
|
2025 |
85,124 |
|
|
|
|
2026 |
85,124 |
|
|
|
|
2027
and beyond |
425,622 |
|
|
|
|
Total |
761,906 |
|
|
|
|
Add(Less):
Imputed interest |
(165,941) |
|
|
|
|
Present
value of lease liabilities |
595,965 |
|
|
|
|
NOTE
12 - ACCRUED EXPENSES AND OTHER PAYABLES
Accrued
expenses and other payables are comprised of trade accounts payable, accrued payroll tax liabilities and accrued expenses. As of
July 31, 2023 and October 31, 2022, the Company had accrued expenses and other payables of $1,684,929 and
$2,453,668, respectively. Details of the accrued expenses and other payables as of July 31, 2023 and October 31, 2022 are as follows:
|
|
July 31, 2023 |
|
|
October 31, 2022 |
Accounts payable, trade |
$ |
1,589,256 |
|
$ |
2,383,161 |
Accounts payable for employees |
|
53,983 |
|
|
54,879 |
Accrued payroll liabilities |
|
41,690 |
|
|
15,628 |
Totals |
$ |
1,684,929 |
|
$ |
2,453,668 |
NOTE 13 -
SUBSEQUENT EVENTS
The Company has evaluated subsequent events through September 7, 2023, the date on which the consolidated financial statements were available
to be issued and has found no material transactions to report.
F-7
Table
of Contents
ITEM
2 |
MANAGEMENT’S DISCUSSION AND
ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS |
Forward-Looking
Statements
Certain statements,
other than purely historical information, including estimates, projections, statements relating to our business plans, objectives, and
expected operating results, and the assumptions upon which those statements are based, are “forward-looking statements.”
These forward-looking
statements generally are identified by the words “believes,” “project,” “expects,” “anticipates,”
“estimates,” “intends,” “strategy,” “plan,” “may,” “will,” “would,”
“will be,” “will continue,” “will likely result,” and similar expressions.
Forward-looking statements
are based on current expectations and assumptions that are subject to risks and uncertainties which may cause actual results to differ
materially from the forward-looking statements. Our ability to predict results or the actual effect of future plans or strategies is inherently
uncertain. Factors which could have a material adverse effect on our operations and future prospects on a consolidated basis include but
are not limited to: changes in economic conditions, legislative/regulatory changes, availability of capital, interest rates, competition,
and generally accepted accounting principles. These risks and uncertainties should also be considered in evaluating forward-looking statements
and undue reliance should not be placed on such statements.
Company Overview
Corporate History
World Scan Project,
Inc., a Delaware corporation (“the Company”) was incorporated under the laws of the State of Delaware on October 25, 2019. On
October 25, 2019, Ryohei Uetaki, our officer and director, paid for expenses involved with the incorporation of the Company with personal
funds on behalf of the Company, in exchange for 10,000,000 shares of Common Stock, par value $0.0001 per share and 10,000,000 shares of
Series A Preferred stock, par value $0.0001 per share, which issuance was exempt from the registration provisions of Section 5 of the
Securities Act under Section 4(2) of such same said act. The value of the stock provided to Mr. Uetaki, based on the par value of $.0001
per share of common stock and Series A Preferred Stock, is valued at $2,000.
On October 25, 2019,
Ryohei Uetaki was appointed as Chief Executive Officer, Chief Financial Officer, President, Director, Secretary, and Treasurer.
On November 18, 2019,
Yasumasa Ichikawa was appointed as Chief Technology Officer.
On January 25, 2020,
the Company entered into and consummated a Share Contribution Agreement with Ryohei Uetaki. Pursuant to this agreement Mr. Uetaki gifted
to the Company, at no cost, 300 shares of common stock of World Scan Project Corporation, a Japan corporation (“WSP Japan”),
which represented all of its issued and outstanding shares. The Company has since gained a 100% interest in the issued and outstanding
shares of WSP Japan’s common stock and WSP Japan is now a wholly owned subsidiary of the Company. The Company and WSP Japan were
under common control at the time of the acquisition.
WSP Japan was incorporated
under the laws of Japan on January 22, 2020. Currently, WSP Japan is headquartered in Tokyo, Japan. The Company’s primary business
is focused on developing and manufacturing autonomous aerial vehicles including drones.
On February 19, 2020,
Ryohei Uetaki gifted 7,000,000 shares of our Common Stock and 10,000,000 shares of our Series A Preferred Stock, which represented all
of our issued and outstanding shares of Preferred Stock at the time, to SKYPR LLC, a Delaware Limited Liability Company (referred to herein
as “SKYPR LLC”). Our CEO Ryohei Uetaki owns and controls 100% of the membership interests in SKYPR LLC.
In September, 2020,
the Company entered into subscription agreements with 41 shareholders. Pursuant to these agreements, the Company issued 647,350 shares
of common stock in total to these shareholders and received $323,675 as aggregate consideration. At the time of purchase the price paid
per share by each shareholder was the equivalent of about 0.50 USD.
These shares were
sold pursuant to the Company’s effective S-1 Registration Statement deemed effective on August 28, 2020 at 4pm EST.
On
or about May 15, 2023, the Company announced a direct public offering to sell up to 150,000 shares of common stock, at a fixed price
of $10.00 per share. This offering became
effective May 25, 2023. Our offering will terminate upon the earliest of (i) such time as all of the common stock has been sold pursuant
to the registration statement or (ii) 365 days from the effective date of this prospectus unless extended by our Board of Directors for
an additional 90 days. We may however, at any time and for any reason terminate the offering.
We operate through
our wholly owned subsidiary, World Scan Project Corporation, a Japanese Company. The Company is an industrial automation equipment manufacturer,
designing/developing robots, drones, Web3 infrastructure, IoT equipment and other related products.
Our principal executive
offices are located at 2-18-23, Nishiwaseda, Shinjuku-Ku, Tokyo, 169-0051, Japan.
Liquidity and
Capital Resources
As
of July 31, 2023 we had cash and cash balance in the amount of $2,000,134. Currently, our cash balance is sufficient to fund our operations
without the need for additional funding.
Revenues
We
recorded revenues of $49,198,723 for the nine months ended July 31, 2023. We recorded revenues of $13,157,055 for the nine months
ended July 31, 2022.
Net Income(Loss)
We
recorded net loss of $3,747,311 for
the nine months ended July 31, 2023. We recorded a net income of $2,166,830 for the nine months ended July 31, 2022.
Cash flow
For
the nine months ended July 31, 2023, we had negative cash flows used in operations in the amount of $5,865,495. The decrease in operating
cash flow is attributed to the net operating loss during this this period, mainly due to R&D expenses (see Note 8). For the nine
months ended July 31, 2023, we had negative cash flows from investing activities in the amount of $6,558 due to the purchase of fixed
assets. For the nine months ended July 31, 2023, we had cash flows from financing activities in the amount of $1,500,000 due to the sale
of common shares.
Going
Concern
The Company’s
financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern that contemplates
the realization of assets and liquidation of liabilities in the normal course of business.
The Company
demonstrates mixed trends, compared with the previous fiscal years, in our financial statements as in below:
As
of July 31, 2023, the Company had working capital of $8,270,245, a decrease of $1,427,432 (-15%) as compared to working capital of $9,697,677
as of October 31, 2022. Additionally, the Company recorded cash and cash equivalents of $2,000,134, an increase of $335,614 as compared
to $1,664,520 in the prior year period ended July 31, 2022, The Company’s increased liquidity is derived from increased sales,
particularly sales of crypto miners, and the sale of common shares (see Note 10). As
stated in the consolidated financial statements, the Company, for the period ended July 31, 2023, recorded a net loss of $3,747,311 (-34%
y-o-y) and used $5,902,536 (-4,869% y-o-y) in cash flows from operating activities. The
change in net profit(loss), use of cash from operations, and decrease in working capital is mainly related to a large increase in research
and development costs expensed in the quarter ended July 31, 2023 (see Note 8).
Having reviewed the above, the Company
realizes that whether we shall be able to continue demonstrating the positive trends demonstrated in our previous financial statements,
lies in our ability to continue to generate revenue and increase revenue going forward. Principally, the Company's consolidated financial
statements are based on going concern assumptions, which assume the realization of assets and offset of liabilities in the normal course
of business. Based on this, the Company also recognizes that it is critical for us to continue to operate and/or perform our obligation(s)
in the future and procure any required funds needed to meet the redemption of its debt during normal business operations.
Management has evaluated the estimated
impact of COVID-19, which has become a significant factor impacting operations of businesses globally, one of which we believe we will
need to continue to monitor as to the potential effects it may have on our own business.
The Company assessed the impact of
COVID-19 and believes there to be minimal impact of COVID-19 on the Company’s crypto miner sales, which is currently the Company’s
primary source of revenue. The Company will need to continue to monitor COVID-19 and the effects it may have, socially and economically,
as it is possible that such developments may in fact impact our operations going forward or more specifically, our sales results. At this
time, the Company believes that it will not affect our assumptions as a going concern.
Based on the
Company’s evaluation and considering the positive financials trends the Company has experienced for many previous quarters, management
believes that the one-time R&D expense this quarter will not adversely impact the Company’s ability to continue as a going concern.
The financial
statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classification
of liabilities that might be necessary in the event that the Company cannot continue as a going concern.
ITEM
3 |
QUANTITATIVE AND QUALITATIVE DISCLOSURES
ABOUT MARKET RISK |
As
a smaller reporting company, as defined in Rule 12b-2 of the Exchange Act, we are not required to provide the information called for
by this Item.
-3-
Table
of Contents
ITEM
4 |
CONTROLS AND PROCEDURES |
Management’s Report on Disclosure
Controls and Procedures
We maintain disclosure
controls and procedures that are designed to ensure that information required to be disclosed in our reports filed under the Securities
Exchange Act of 1934, as amended, is recorded, processed, summarized and reported within the time periods specified in the Securities
and Exchange Commission's rules and forms, and that such information is accumulated and communicated to our management, including our
chief executive officer and our chief financial officer (who is acting as our principal executive officer, principal financial officer
and principle accounting officer) to allow for timely decisions regarding required disclosure.
As
of July 31, 2023, we carried out an evaluation, under the supervision of our chief executive officer, with the participation of our chief
financial officer, of the effectiveness of the design and the operation of our disclosure controls and procedures. The officers concluded
that the disclosure controls and procedures were not effective as of the end of the period covered by this report due to material weaknesses
identified below.
The matters involving
internal controls and procedures that our management considered to be material weaknesses under the standards of the Public Company Accounting
Oversight Board were: domination of management by a single individual without adequate compensating controls, lack of a majority of outside
directors on board of directors, resulting in ineffective oversight in the establishment and monitoring of required internal controls
and procedures; inadequate segregation of duties consistent with control objectives, and lack of an audit committee. These material weaknesses
were identified by our Chief Executive Officer, who also serves as our Chief Financial Officer, in connection with the above evaluation.
Inherent limitations
on effectiveness of controls
Internal control
over financial reporting has inherent limitations which include but is not limited to the use of independent professionals for advice
and guidance, interpretation of existing and/or changing rules and principles, segregation of management duties, scale of organization,
and personnel factors. Internal control over financial reporting is a process which involves human diligence and compliance and is subject
to lapses in judgment and breakdowns resulting from human failures. Internal control over financial reporting also can be circumvented
by collusion or improper management override. Because of its inherent limitations, internal control over financial reporting may not prevent
or detect misstatements on a timely basis, however these inherent limitations are known features of the financial reporting process and
it is possible to design into the process safeguards to reduce, though not eliminate, this risk. Therefore, even those systems determined
to be effective can provide only reasonable assurance with respect to financial statement preparation and presentation. Projections of
any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions,
or that the degree of compliance with the policies or procedures may deteriorate.
Changes in
Internal Control over Financial Reporting
There have been no
changes in our internal controls over financial reporting that have occurred for the fiscal quarter ended July 31, 2023, that have materially
or are reasonably likely to materially affect, our internal controls over financial reporting.
-4-
Table
of Contents
PART
II-OTHER INFORMATION
There
are no legal proceedings against the Company and the Company is unaware of such proceedings contemplated against it.
As
a smaller reporting company, as defined in Rule 12b-2 of the Exchange Act, we are not required to provide the information called for
by this Item.
ITEM
2 |
UNREGISTERED SALES OF EQUITY SECURITIES
AND USE OF PROCEEDS |
On October 25, 2019 the Company issued 10,000,000
shares of restricted Common Stock to Ryohei Uetaki for services rendered to the Company. Additionally, on the same day, it issued 10,000,000
shares of its restricted Series A Preferred Stock to Ryohei Uetaki, also for services rendered. The aforementioned shares of common and
preferred stock were all issued at par value, $0.0001, having a total value of $2,000. No monies were exchanged per the issuances and
the shares were all exempt from the registration provisions of Section 5 of the Securities Act under Section 4(2) of such same said act.
On February 19, 2020, Ryohei Uetaki gifted
7,000,000 shares of our Common Stock and 10,000,000 shares of our Series A Preferred Stock, which represented all of our issued and outstanding
shares of Preferred Stock at the time, to SKYPR LLC, a Delaware Limited Liability Company (referred to herein as “SKYPR LLC”).
Our CEO Ryohei Uetaki owns and controls 100% of the membership interests in SKYPR LLC.
Uses of Proceeds from Registered Securities
During the period ended July 31, 2023, 150,000 shares of common stock were sold to 9 shareholders for proceeds totaling $1,500,000.
These
shares were sold pursuant to the Company’s effective S-1 Registration Statement deemed effective on May 25, 2025.
These funds are
planned to be used for R&D, marketing and working capital.
ITEM
3 |
DEFAULTS UPON SENIOR SECURITIES |
None.
ITEM
4 |
MINE SAFETY DISCLOSURES |
Not
applicable.
None.
(1) |
Filed as
an exhibit to the Company's Registration Statement on Form S-1, as filed with the SEC on August 26, 2020, and incorporated herein
by this reference. |
(2) |
Filed herewith. |
-5-
Table
of Contents
SIGNATURES
In
accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned,
there unto duly authorized.
World
Scan Project, Inc.
(Registrant)
By:
/s/ Ryohei Uetaki
Name:
Ryohei Uetaki
Chief
Executive Officer and Chief Financial Officer
Dated:
September 12, 2023
-6-
EXHIBIT 31.1
World Scan Project, INC.
OFFICER'S CERTIFICATE PURSUANT TO SECTION 302
I, Ryohei Uetaki, certify that:
1. I have reviewed this report on Form 10-Q of World Scan Project, Inc.;
2. Based on my knowledge, this report does not contain any untrue
statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances
under which such statements were made, not misleading with respect to the period covered by this report;
3. Based on my knowledge, the financial statements, and other
financial information included in this report, fairly present in all material respects the financial condition, results of operations
and cash flows of the small business issuer as of, and for, the periods presented in this report;
4. The small business issuers other certifying officer
and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e)
and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the
small business issuer and have:
a. Designed such disclosure controls and procedures, or caused
such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the
small business issuer, including its consolidated subsidiaries, is made known to us by others within those entities, particularly
during the period in which this report is being prepared;
b. Designed such internal control over financial reporting,
or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance
regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles;
c. Evaluated the effectiveness of the small business issuer's
disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls
and procedures, as of the end of the period covered by this report based on such evaluation; and
d. Disclosed in this report any change in the registrant's internal
control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant’s fourth
fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the
registrant's internal control over financial reporting; and
5. The small business owners other certifying officer
and I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the small business issuer's
auditors and the audit committee of the small issuer's board of directors (or persons performing the equivalent functions):
a. All significant deficiencies and material weaknesses in the
design or operation of internal control over financial reporting which are reasonably likely to adversely affect the small business
issuer's ability to record, process, summarize and report financial information; and
b. Any fraud, whether or not material, that involves management
or other employees who have a significant role in the small business issuer's internal control over financial reporting.
Dated: September 12, 2023
By: /s/ Ryohei Uetaki
Ryohei Uetaki,
Chief Executive
Officer
(Principal
Executive Officer)
EXHIBIT 31.2
World Scan Project, INC.
OFFICER'S CERTIFICATE PURSUANT TO SECTION 302
I, Ryohei Uetaki, certify
that:
1. I have reviewed this report on Form 10-Q of World Scan Project, Inc.;
2. Based on my knowledge, this report does not contain any untrue
statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances
under which such statements were made, not misleading with respect to the period covered by this report;
3. Based on my knowledge, the financial statements, and other
financial information included in this report, fairly present in all material respects the financial condition, results of operations
and cash flows of the small business issuer as of, and for, the periods presented in this report;
4. The small business issuers other certifying officer
and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e)
and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the
small business issuer and have:
a. Designed such disclosure controls and procedures, or caused
such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the
small business issuer, including its consolidated subsidiaries, is made known to us by others within those entities, particularly
during the period in which this report is being prepared;
b. Designed such internal control over financial reporting,
or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance
regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles;
c. Evaluated the effectiveness of the small business issuer's
disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls
and procedures, as of the end of the period covered by this report based on such evaluation; and
d. Disclosed in this report any change in the registrant's internal
control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant’s fourth
fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the
registrant's internal control over financial reporting; and
5. The small business owners other certifying officer
and I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the small business issuer's
auditors and the audit committee of the small issuer's board of directors (or persons performing the equivalent functions):
a. All significant deficiencies and material weaknesses in the
design or operation of internal control over financial reporting which are reasonably likely to adversely affect the small business
issuer's ability to record, process, summarize and report financial information; and
b. Any fraud, whether or not material, that involves management
or other employees who have a significant role in the small business issuer's internal control over financial reporting.
Dated: September 12, 2023
By: /s/ Ryohei Uetaki
Ryohei Uetaki,
Chief Financial
Officer
(Principal
Financial Officer)
EXHIBIT 32.1
World Scan Project, INC.
CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO SECTION 906 OF
THE SARBANES-OXLEY ACT OF 2002
In connection with the Quarterly Report of World Scan Project, Inc. (the Company) on
Form 10-Q for the quarter ended July 31, 2023, as filed with the Securities and Exchange Commission on
the date hereof (the Report), I, Ryohei Uetaki,
Principal Executive Officer of the Company, certify, pursuant to 18 U.S.C. ss.1350, as adopted
pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:
(1) The Report fully complies with the requirements of section 13(a)
or 15(d) of the Securities Exchange Act of 1934; and
(2) The information contained in the Report fairly presents, in
all material respects, the financial condition and results of operations of the Company.
A signed original of this written statement required
by Section 906 has been provided to Ryohei Uetaki
and will be retained by World Scan Project, Inc. and furnished to the Securities and Exchange Commission or its
staff upon request.
Dated: September 12, 2023
By: /s/ Ryohei Uetaki
Ryohei Uetaki,
Chief Executive Officer
(Principal Executive Officer)
EXHIBIT 32.2
World Scan Project, INC.
CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO SECTION 906 OF
THE SARBANES-OXLEY ACT OF 2002
In connection with the Quarterly Report of World Scan Project, Inc. (the
Company) on Form 10-Q for the quarter ended July 31, 2023, as filed with the Securities and Exchange Commission on
the date hereof (the Report), I, Ryohei Uetaki,
Principal Financial Officer of the Company, certify, pursuant to 18 U.S.C. ss.1350, as adopted pursuant to
Section 906 of the Sarbanes-Oxley Act of 2002, that:
(1) The Report fully complies with the requirements of section 13(a)
or 15(d) of the Securities Exchange Act of 1934; and
(2) The information contained in the Report fairly presents, in
all material respects, the financial condition and results of operations of the Company.
A signed original of
this written statement required by Section 906 has been provided to Ryohei Uetaki and will
be retained by World Scan Project, Inc. and furnished to the Securities and Exchange
Commission or its staff upon request.
Dated: September 12, 2023
By: /s/ Ryohei Uetaki
Ryohei Uetaki,
Chief Financial
Officer
(Principal Financial Officer)
v3.23.2
Cover - shares
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9 Months Ended |
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Jul. 31, 2023 |
Sep. 12, 2023 |
Oct. 31, 2022 |
Jul. 31, 2022 |
Apr. 30, 2022 |
Jan. 31, 2022 |
Oct. 31, 2021 |
Cover [Abstract] |
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Document Type |
10-Q
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Amendment Flag |
false
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Document Quarterly Report |
true
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Document Period End Date |
Jul. 31, 2023
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Document Fiscal Period Focus |
Q3
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Document Fiscal Year Focus |
2023
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Current Fiscal Year End Date |
--10-31
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Entity File Number |
000-56208
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Entity Registrant Name |
World
Scan Project, Inc.
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Entity Central Index Key |
0001813744
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Entity Tax Identification Number |
35-2677532
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Entity Current Reporting Status |
Yes
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Entity Interactive Data Current |
Yes
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Entity Filer Category |
Non-accelerated Filer
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true
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Entity Shell Company |
false
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Common Stock, Shares, Issued |
10,797,350
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10,797,350
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10,647,350
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10,647,350
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10,647,350
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10,647.350
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10,000,000
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v3.23.2
Consolidated Balance Sheets (Unaudited) - USD ($)
|
Jul. 31, 2023 |
Oct. 31, 2022 |
Current Assets |
|
|
Cash and cash equivalents |
$ 2,000,134
|
$ 5,836,065
|
Accounts receivable, trade |
84,634
|
1,847,068
|
Other receivables, current |
11,509
|
489
|
Advance payments and prepaid expenses |
8,711,640
|
16,389,562
|
Inventories |
424
|
403
|
TOTAL CURRENT ASSETS |
10,808,341
|
24,073,587
|
Non-current assets |
|
|
Furniture, fixtures and equipment, net |
267,145
|
280,024
|
Lease asset long term |
561,397
|
705,007
|
Long term prepaid expenses and security deposits, net |
66,847
|
112,145
|
Deferred tax assets |
374,094
|
307,438
|
Other intangible assets, non-current |
17,296
|
19,960
|
TOTAL NON-CURRENT ASSETS |
1,286,779
|
1,424,574
|
TOTAL ASSETS |
12,095,120
|
25,498,161
|
Current Liabilities |
|
|
Accrued expenses and other payables |
1,684,929
|
2,453,668
|
Accounts payable - related party |
19,486
|
18,517
|
Income taxes payable |
558,592
|
3,329,572
|
Consumption tax payable |
41,297
|
941,483
|
Short-term lease liability |
108,991
|
231,041
|
Deferred revenue |
124,343
|
7,401,171
|
Due to related party |
458
|
458
|
TOTAL CURRENT LIABILITIES |
2,538,096
|
14,375,910
|
Lease liability long term |
486,974
|
520,002
|
TOTAL LIABILITIES |
3,025,070
|
14,895,912
|
Preferred stock ($0.0001 par value, 200,000,000 shares authorized; 10,000,000 shares issued and outstanding as of July 31, 2023 and October 31, 2022) |
1,000
|
1,000
|
Common stock ($0.0001 par value, 200,000,000 shares authorized, 10,797,350 and 10,647,350 shares issued and outstanding as of July 31, 2023 and October 31, 2022) |
1,080
|
1,065
|
Additional paid-in capital |
1,823,975
|
323,990
|
Accumulated earnings |
8,807,831
|
12,555,142
|
Accumulated other comprehensive income |
(1,563,836)
|
(2,278,948)
|
TOTAL SHAREHOLDERS' EQUITY |
9,070,050
|
10,602,249
|
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY |
$ 12,095,120
|
$ 25,498,161
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v3.23.2
Consolidated Statements of Operations and Comprehensive Income (Unaudited) - USD ($)
|
3 Months Ended |
9 Months Ended |
Jul. 31, 2023 |
Jul. 31, 2022 |
Jul. 31, 2023 |
Jul. 31, 2022 |
Income Statement [Abstract] |
|
|
|
|
Revenues |
$ 26,243,465
|
$ (47,570)
|
$ 26,249,456
|
$ 13,148,864
|
Revenue - related party |
|
8,191
|
|
8,191
|
Revenues, net |
(305,837)
|
|
22,949,267
|
|
Total Revenues |
25,937,628
|
(39,379)
|
49,198,723
|
13,157,055
|
Cost of revenues |
20,908,693
|
205,279
|
20,912,813
|
6,269,715
|
Gross profit (loss) |
5,028,935
|
(244,658)
|
28,285,910
|
6,887,340
|
OPERATING EXPENSE |
|
|
|
|
Research & Development |
18,431,449
|
|
18,431,449
|
|
General and administrative expenses |
3,677,646
|
1,167,096
|
15,878,348
|
3,283,353
|
Total operating expenses |
22,109,095
|
1,167,096
|
34,309,797
|
3,283,353
|
Income (loss) from operations |
(17,080,160)
|
(1,411,854)
|
(6,023,887)
|
3,603,987
|
Other income (expense) |
|
|
|
|
Other income |
(1)
|
(1,202)
|
9
|
25,988
|
Other expense |
6,312
|
|
(25,627)
|
|
Total other income (expenses) |
6,311
|
(1,202)
|
(25,618)
|
25,988
|
Net income (loss) before tax |
(17,073,849)
|
(1,412,956)
|
(6,049,505)
|
3,629,975
|
Income tax expense |
(6,177,782)
|
(493,964)
|
(2,302,194)
|
1,463,145
|
NET INCOME (LOSS) |
(10,896,067)
|
(918,992)
|
(3,747,311)
|
2,166,830
|
OTHER COMPREHENSIVE INCOME (LOSS) |
|
|
|
|
Foreign currency translation adjustment |
(460,214)
|
(43,191)
|
715,112
|
(772,789)
|
TOTAL COMPREHENSIVE INCOME (LOSS) |
$ (11,356,281)
|
$ (962,183)
|
$ (3,032,199)
|
$ 1,394,041
|
Income (loss) per common share |
|
|
|
|
Basic |
$ (1.02)
|
$ (0.09)
|
$ (0.35)
|
$ 0.20
|
Diluted |
$ (1.02)
|
$ (0.09)
|
$ (0.35)
|
$ 0.10
|
Weighted average common shares outstanding |
|
|
|
|
Basic |
10,691,372
|
10,647,350
|
10,662,185
|
10,647,350
|
Diluted |
10,691,372
|
10,647,350
|
10,662,185
|
20,647,350
|
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v3.23.2
Consolidated Statements of Changes in Shareholders' Equity (Deficit) (Unaudited) - USD ($)
|
Preferred Stock [Member] |
Common Stock [Member] |
Additional Paid-in Capital [Member] |
Comprehensive Income [Member] |
Retained Earnings [Member] |
Total |
Balance - July 31, 2023 |
$ 1,000
|
$ 1,065
|
$ 323,990
|
$ (160,194)
|
$ 3,646,360
|
$ 3,812,221
|
Balance - April 30, 2023 at Oct. 31, 2021 |
1,000
|
1,065
|
323,990
|
(160,194)
|
3,646,360
|
3,812,221
|
Net Loss |
|
|
|
|
938,541
|
938,541
|
Foreign currency translation |
|
|
|
(57,443)
|
|
(57,443)
|
Balance - April 30, 2023 at Oct. 31, 2021 |
1,000
|
1,065
|
323,990
|
(160,194)
|
3,646,360
|
3,812,221
|
Net Loss |
|
|
|
|
|
2,166,830
|
Balance - July 31, 2023 |
1,000
|
1,065
|
323,990
|
(217,637)
|
4,584,901
|
4,693,319
|
Balance - April 30, 2023 at Jan. 31, 2022 |
1,000
|
1,065
|
323,990
|
(217,637)
|
4,584,901
|
4,693,319
|
Net Loss |
|
|
|
|
2,147,281
|
2,147,281
|
Balance - July 31, 2023 |
1,000
|
1,065
|
323,990
|
(889,792)
|
6,732,182
|
6,168,445
|
Balance - April 30, 2023 at Apr. 30, 2022 |
1,000
|
1,065
|
323,990
|
(889,792)
|
6,732,182
|
6,168,445
|
Net Loss |
|
|
|
|
(918,992)
|
(918,992)
|
Balance - July 31, 2023 |
1,000
|
1,065
|
323,990
|
(932,983)
|
5,813,190
|
5,206,262
|
Balance - July 31, 2023 |
1,000
|
1,065
|
323,990
|
(2,278,948)
|
12,555,142
|
10,602,249
|
Balance - April 30, 2023 at Oct. 31, 2022 |
1,000
|
1,065
|
323,990
|
(2,278,948)
|
12,555,142
|
10,602,249
|
Net Loss |
|
|
|
|
2,022,241
|
2,022,241
|
Foreign currency translation |
|
|
|
1,531,918
|
|
1,531,198
|
Balance - April 30, 2023 at Oct. 31, 2022 |
1,000
|
1,065
|
323,990
|
(2,278,948)
|
12,555,142
|
10,602,249
|
Net Loss |
|
|
|
|
|
(3,747,311)
|
Balance - July 31, 2023 |
1,000
|
1,065
|
323,990
|
(747,030)
|
14,577,383
|
14,156,408
|
Balance - April 30, 2023 at Jan. 31, 2023 |
1,000
|
1,065
|
323,990
|
(747,030)
|
14,577,383
|
14,156,408
|
Net Loss |
|
|
|
|
5,126,515
|
5,126,515
|
Foreign currency translation |
|
|
|
(356,592)
|
|
(356,952)
|
Balance - July 31, 2023 |
1,000
|
1,065
|
323,990
|
(1,103,622)
|
19,703,898
|
18,926,331
|
Balance - April 30, 2023 at Apr. 30, 2023 |
1,000
|
1,065
|
323,990
|
(1,103,622)
|
19,703,898
|
18,926,331
|
Net Loss |
|
|
|
|
(10,896,067)
|
(10,896,067)
|
Foreign currency translation |
|
|
|
(460,214)
|
|
(460,214)
|
Common shares sold |
|
15
|
1,499,985
|
|
|
1,500,000
|
Balance - July 31, 2023 |
$ 1,000
|
$ 1,080
|
$ 1,823,975
|
$ (1,563,836)
|
$ 8,807,831
|
$ 9,070,050
|
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v3.23.2
Consolidated Statements of Changes in Shareholders' Equity (Deficit) (Unaudited) Continued - USD ($)
|
Preferred Stock [Member] |
Common Stock [Member] |
Additional Paid-in Capital [Member] |
Comprehensive Income [Member] |
Retained Earnings [Member] |
Total |
Common Stock Issued, as of |
|
|
|
|
|
10,647,350
|
Balance - July 31, 2022 |
$ 1,000
|
$ 1,065
|
$ 323,990
|
$ (160,194)
|
$ 3,646,360
|
$ 3,812,221
|
Balance - April 30, 2023 at Oct. 31, 2021 |
1,000
|
1,065
|
323,990
|
(160,194)
|
3,646,360
|
3,812,221
|
Net income |
|
|
|
|
938,541
|
938,541
|
Foreign currency translation |
|
|
|
(57,443)
|
|
(57,443)
|
Balance - April 30, 2023 at Oct. 31, 2021 |
1,000
|
1,065
|
323,990
|
(160,194)
|
3,646,360
|
3,812,221
|
Net income |
|
|
|
|
|
$ 2,166,830
|
Common Stock Issued, as of |
|
|
|
|
|
10,647.350
|
Balance - July 31, 2022 |
1,000
|
1,065
|
323,990
|
(217,637)
|
4,584,901
|
$ 4,693,319
|
Balance - April 30, 2023 at Jan. 31, 2022 |
1,000
|
1,065
|
323,990
|
(217,637)
|
4,584,901
|
4,693,319
|
Net income |
|
|
|
|
2,147,281
|
$ 2,147,281
|
Common Stock Issued, as of |
|
|
|
|
|
10,647,350
|
Balance - July 31, 2022 |
1,000
|
1,065
|
323,990
|
(889,792)
|
6,732,182
|
$ 6,168,445
|
Balance - April 30, 2023 at Apr. 30, 2022 |
1,000
|
1,065
|
323,990
|
(889,792)
|
6,732,182
|
6,168,445
|
Net income |
|
|
|
|
(918,992)
|
$ (918,992)
|
Common Stock Issued, as of |
|
|
|
|
|
10,647,350
|
Balance - July 31, 2022 |
1,000
|
1,065
|
323,990
|
(932,983)
|
5,813,190
|
$ 5,206,262
|
Common Stock Issued, as of |
|
|
|
|
|
10,647,350
|
Balance - July 31, 2022 |
1,000
|
1,065
|
323,990
|
(2,278,948)
|
12,555,142
|
$ 10,602,249
|
Balance - April 30, 2023 at Oct. 31, 2022 |
1,000
|
1,065
|
323,990
|
(2,278,948)
|
12,555,142
|
10,602,249
|
Net income |
|
|
|
|
2,022,241
|
2,022,241
|
Foreign currency translation |
|
|
|
1,531,918
|
|
1,531,198
|
Balance - April 30, 2023 at Oct. 31, 2022 |
1,000
|
1,065
|
323,990
|
(2,278,948)
|
12,555,142
|
10,602,249
|
Net income |
|
|
|
|
|
(3,747,311)
|
Balance - July 31, 2022 |
1,000
|
1,065
|
323,990
|
(747,030)
|
14,577,383
|
14,156,408
|
Balance - April 30, 2023 at Jan. 31, 2023 |
1,000
|
1,065
|
323,990
|
(747,030)
|
14,577,383
|
14,156,408
|
Net income |
|
|
|
|
5,126,515
|
5,126,515
|
Foreign currency translation |
|
|
|
(356,592)
|
|
(356,952)
|
Balance - July 31, 2022 |
1,000
|
1,065
|
323,990
|
(1,103,622)
|
19,703,898
|
18,926,331
|
Balance - April 30, 2023 at Apr. 30, 2023 |
1,000
|
1,065
|
323,990
|
(1,103,622)
|
19,703,898
|
18,926,331
|
Net income |
|
|
|
|
(10,896,067)
|
(10,896,067)
|
Foreign currency translation |
|
|
|
(460,214)
|
|
$ (460,214)
|
Common Stock Issued, as of |
|
|
|
|
|
10,797,350
|
Balance - July 31, 2022 |
$ 1,000
|
$ 1,080
|
$ 1,823,975
|
$ (1,563,836)
|
$ 8,807,831
|
$ 9,070,050
|
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v3.23.2
Consolidated Statement of Cash Flows (Unaudited) - USD ($)
|
9 Months Ended |
Jul. 31, 2023 |
Jul. 31, 2022 |
CASH FLOWS FROM OPERATING ACTIVITIES |
|
|
NET INCOME (LOSS) |
$ (3,747,311)
|
$ 2,166,830
|
|
|
|
|
38,844
|
35,674
|
|
40,882
|
78,270
|
|
212,842
|
241,458
|
Changes in operating assets and liabilities: |
|
|
|
1,918,714
|
(6,187)
|
|
8,804,820
|
(24,822,770)
|
|
|
(151,316)
|
|
|
(784,048)
|
|
|
(14,501)
|
|
(450)
|
|
|
(52,417)
|
|
|
(924,897)
|
472,716
|
|
(4,019,319)
|
1,794,931
|
|
(7,910,059)
|
21,331,045
|
|
(227,144)
|
(218,345)
|
|
(5,865,495)
|
123,757
|
CASH FLOWS FROM INVESTING ACTIVITIES |
|
|
|
(6,558)
|
(219,651)
|
|
|
(25,568)
|
|
(6,558)
|
(245,219)
|
CASH FLOWS FROM FINANCING ACTIVITIES |
|
|
|
1,500,000
|
|
|
1,500,000
|
|
Net effect of exchange rate changes on cash |
536,122
|
(797,236)
|
Net Change in Cash and Cash Equivalents |
(3,835,931)
|
(918,698)
|
Cash and cash equivalents - beginning of period |
5,836,065
|
2,583,218
|
Cash and cash equivalents - end of period |
2,000,134
|
1,664,520
|
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION |
|
|
Interest paid |
|
|
Income taxes paid |
790,547
|
|
NON-CASH INVESTING AND FINANCING TRANSACTIONS |
|
|
ROU Asset/Liability |
|
$ 1,269,132
|
X |
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v3.23.2
NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS
|
9 Months Ended |
Jul. 31, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS |
NOTE
1 - ORGANIZATION AND DESCRIPTION OF BUSINESS
World Scan Project,
Inc., a Delaware corporation (“the Company”) was incorporated under the laws of the State of Delaware on October 25, 2019.
On October 25,
2019, Ryohei Uetaki, our officer and director, paid for expenses involved with the incorporation of the Company with personal funds on
behalf of the Company, in exchange for 10,000,000 shares of Common Stock, par value $0.0001 per share and 10,000,000 shares of Series
A Preferred stock, par value $0.0001 per share, which issuance was exempt from the registration provisions of Section 5 of the Securities
Act under Section 4(2) of such same said act. The value of the stock provided to Mr. Uetaki, based on the par value of $.0001 per share
of common stock and Series A Preferred Stock, is valued at $2,000.
On October 25,
2019, Ryohei Uetaki was appointed as Chief Executive Officer, Chief Financial Officer, President, Director, Secretary, and Treasurer.
On November
18, 2019, Yasumasa Ichikawa was appointed as Chief Technology Officer.
On January 25,
2020, the Company entered into and consummated a Share Contribution Agreement with Ryohei Uetaki. Pursuant to this agreement Mr. Uetaki
gifted to the Company, at no cost, 300 shares of common stock of World Scan Project Corporation, a Japan corporation (“WSP Japan”),
which represented all of its issued and outstanding shares. The Company has since gained a 100% interest in the issued and outstanding
shares of WSP Japan’s common stock and WSP Japan is now a wholly owned subsidiary of the Company. The Company and WSP Japan were
under common control at the time of the acquisition.
WSP Japan was
incorporated under the laws of Japan on January 22, 2020. Currently, WSP Japan is headquartered in Tokyo, Japan. The Company’s primary
business is focused on developing and manufacturing of autonomous aerial vehicles including drones.
On February
19, 2020, Ryohei Uetaki gifted 7,000,000 shares of our Common Stock and 10,000,000 shares of our Series A Preferred Stock, which represented
all of our issued and outstanding shares of Preferred Stock at the time, to SKYPR LLC, a Delaware Limited Liability Company (referred
to herein as “SKYPR LLC”). Our CEO Ryohei Uetaki owns and controls 100% of the membership interests in SKYPR LLC.
In September,
2020, the Company entered into subscription agreements with 41 shareholders. Pursuant to these agreements, the Company issued 647,350
shares of common stock in total to these shareholders and received $323,675 as aggregate consideration. At the time of purchase the price
paid per share by each shareholder was the equivalent of about 0.50 USD.
These shares
were sold pursuant to the Company’s effective S-1 Registration Statement deemed effective on August 28, 2020 at 4pm EST.
On
or about May 15, 2023, the Company announced a direct public offering to sell up to 150,000 shares of common stock, at a fixed price
of $10.00 per share. This offering became
effective May 25, 2023. As of July 31, 2023, all 150,000 shares have been sold.
We operate through
our wholly owned subsidiary, World Scan Project Corporation, a Japanese Company. We are a start-up stage company currently focused on
developing, designing and selling small sized drones which may be used for a variety of purposes.
Our principal
executive offices are located at 2-18-23, Nishiwaseda, Shinjuku-Ku, Tokyo, 169-0051, Japan.
The Company
has elected October 31st as its year end.
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v3.23.2
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
|
9 Months Ended |
Jul. 31, 2023 |
Accounting Policies [Abstract] |
|
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
NOTE
2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Principles
of Consolidations
The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, World Scan Project Corporation,
whose registered address is 2-18-23, Nishiwaseda, Shinjuku-Ku, Tokyo, 162-0051, Japan. All significant intercompany accounts and transactions
have been eliminated.
Basis
of Presentation
This summary of significant accounting policies is presented to assist in understanding the Company’s financial statements. These
accounting policies conform to accounting principles, generally accepted in the United States of America, and have been consistently applied
in the preparation of the financial statements.
Reclassification
Certain amounts
in the prior period have been reclassified to conform to the current period presentation.
Use
of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates
and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the
date of the financial statements and the reported amounts of revenues and expenses during the reporting period. In the opinion of management,
all adjustments necessary in order to make the financial statements not misleading have been included. Actual results could differ from
those estimates.
Advertising and Promotion
All advertising, promotion and marketing
expenses, including commissions, are expensed when incurred.
Leases
The Company
capitalizes all leased assets pursuant to ASU 2016-02, Leases (Topic 842) (“Topic 842”), which requires lessees to recognize
right-of-use (“ROU”) assets and lease liability, initially measured at present value of the lease payments, on its balance
sheet for leases with terms longer than 12 months and classified as either financing or operating leases. The Company excludes short-term
leases having initial terms of 12 months or less from Topic 842 as an accounting policy election and recognizes rent expense on a straight-line
basis over the lease term.
Related
party transaction
A related party
is generally defined as (i) any person that holds 10% or more of the Company’s securities and their immediate families, (ii) the
Company’s management, (iii) someone that directly or indirectly controls, is controlled by or is under common control with the Company,
or (iv) anyone who can significantly influence the financial and operating decisions of the Company. A transaction is considered to be
a related party transaction when there is a transfer of resources or obligations between related parties. The Company conducts business
with its related parties in the ordinary course of business.
Transactions
involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive,
free market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related
party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations
can be substantiated.
Cash
and Cash Equivalents
The Company considers all highly liquid investments with an original maturity of six months or less when purchased to be cash equivalents.
Accounts
Receivable and Credit Policies
Accounts receivable are recognized and carried at the original invoice amount less allowance for any uncollectible amounts. An estimate
for doubtful accounts is made when collection of the full amount is no longer probable. Bad debts are written off as incurred. If there
is a claim for a defect of product within four days after arrival of goods, the Company shall accept a goods return.
Advance
payments and prepaid expenses
Advance payments and prepaid expenses are cash paid amounts that represent costs incurred from which a service or benefit is expected
to be derived in the future.
Inventory
Inventories, consisting of products available for sale, are primarily accounted for using the first-in, first-out (“FIFO”)
method, and are valued at the lower of cost or market value. This valuation requires the Company to make judgments, based on currently-available
information, about the likely method of disposition, such as through sales to individual customers, returns to product vendors, or liquidations,
and expected recoverable values of each disposition category
Fixed
assets and depreciation
Property, plant and equipment are stated at cost less depreciation and impairment loss. The initial cost of the assets comprises its purchase
price and any directly attributable costs of bringing the asset to its working condition and location for its intended use. Depreciation
is calculated using the straight-line method over the shorter of the estimated useful life of the respective assets as follows: computer
software developed or acquired for internal use, 2 to 5 years; computer equipment, 2 to 5 years; buildings and improvements, 5 to 15 years;
leasehold improvements, 2 to 10 years; and furniture and equipment, 1 to 5 years.
F-5
Table of
Contents
Foreign
currency translation
The Company
maintains its books and records in its local currency, Japanese YEN (“JPY”), which is a functional currency as being the primary
currency of the economic environment in which its operation is conducted. Transactions denominated in currencies other than the functional
currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets
and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable
exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statements of operations.
The reporting
currency of the Company is the United States Dollars (“US$”) and the accompanying consolidated financial statements have
been expressed in US$. In accordance with ASC Topic 830-30, “Translation of Financial Statement”, assets and liabilities
of the Company whose functional currency is not US$ are translated into US$, using the exchange rate on the balance sheet date. Revenues
and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of financial
statements are recorded as a separate component of accumulated other comprehensive income within the statements of shareholders’
equity.
Translation
of amounts from the local currency of the Company into US$1 has been made at the following exchange rates:
|
July 31, 2023 |
Current JPY: US$1 exchange rate |
140.97 |
Average JPY: US$1 exchange rate |
136.51 |
Comprehensive
income or loss
ASC Topic 220, “Comprehensive Income”, establishes standards for reporting and display of comprehensive income or loss, its
components and accumulated balances. Comprehensive income or loss as defined includes all changes in equity during a period from non-owner
sources. Accumulated comprehensive income, as presented in the accompanying consolidated statements of shareholders’ equity consists
of changes in unrealized gains and losses on foreign currency translation.
Revenue
recognition
The Company adopted ASC 606 – Revenue from
contracts with Customers: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine
the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when
each performance obligation is satisfied.
Revenue amount
represents the invoiced value, net of a value-added tax (“Consumption Tax”) and applicable local government levies. The Consumption
Tax on sales is calculated at 10% of gross sales. The Company is subject to consumption taxes in Japan for the years ended October 31,
2022 and 2023.
The
following table summarizes our revenue recognized under ASC 606 in our consolidated statements of operations:
|
|
Nine Months Ended |
|
|
July 31, |
|
|
2023 |
|
2022 |
|
|
|
|
|
Revenues |
|
|
|
|
|
|
Product sales |
|
$ |
26,163,666 |
|
$ |
12,905,805 |
Crypto miners sales, net |
|
|
22,949,267 |
|
|
- |
Drone
imaging and video production |
|
|
82,567 |
|
|
20,031 |
Program for educational institution |
|
|
- |
|
|
34,869 |
Other |
|
|
3,223 |
|
|
196,350 |
Total Revenue Under ASC 606 |
|
$ |
49,198,723 |
|
$ |
13,157,055 |
Revenue
from product sales
Revenue
for products is recognized when the products are delivered to the customer and the customer completes the product inspection. Cash receipts
for undelivered products are recorded as deferred revenues. During the three month period ended July 31, 2023, there were changes in
the Company’s operating agreements that ultimately resulted in the Company becoming the principle in transactions. As of July 31,
2023, $122,196 of deferred revenues related to product sales.
Revenue
from crypto miners sales, net
During
the period ended April 30, 2023, the Company acted as an agent in facilitating the sales of crypto miners, produced by a third-party
manufacturer, to customers of the Company. Revenue for the sale of crypto miners was recognized when the miners were delivered to the
customers and the customers completed the inspection of the miners. Management assessed the Company’s contracts with the third-party
manufacturer and customers in consideration of ASC 606, “Revenue from Contracts with Customers”, and determined the Company
as the agent in said transactions. As such, the company recognized crypto miner sales net of costs. For the period ended April 30, 2023,
cost of goods sold for miner purchases, netted by the gross sales was $83,700,987. As of July 31, 2023, the Company had no deferred revenues
related to this stream.
Revenue
from educational institution program
Revenue for educational institution fees is recognized when the services are provided to the customer. Cash receipts for undelivered products
are recorded as deferred revenues. As of July 31, 2023, the Company had no deferred revenues related to the educational institution program.
Income
Taxes
The Company accounts for income taxes under ASC 740, “Income Taxes.” Under the asset and liability method of ASC 740, deferred
tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements
carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using
enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or
settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment
occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize
tax assets through future operations. The Company recognized deferred tax assets of $374,094 and $307,438 as of July 31, 2023 and October
31, 2022, respectively.
Basic
Earnings (Loss) Per Share
The Company
computes basic and diluted earnings (loss) per share in accordance with ASC Topic 260, Earnings per Share. Basic earnings
(loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the reporting
period. Diluted earnings (loss) per share reflects the potential dilution that could occur if stock options and other commitments to issue
common stock were exercised or equity awards vest resulting in the issuance of common stock that could share in the earnings of the Company.
Each shareholder of Series A Preferred Stock may convert their shares at the option of the holder thereof into an equal amount of shares
of any other class or series of the Company’s stock on a one to one basis, therefore the Company computes diluted earnings (loss)
per shares by dividing net income (loss) by the sum of the total of weighted average number of common shares and total preferred shares
outstanding.
Basic and diluted earnings per share
or the three and nine months ended July 31st are as follows:
|
|
|
Three Months Ended
July 31, 2023 |
|
|
Three Months Ended
July 31, 2022 |
|
Nine
Months
Ended
July 31,
2023 |
|
Nine
Months Ended
July 31,
2022 |
Basic earnings per share |
|
$ |
(1.02) |
|
$ |
(.09) |
|
$ |
(.35) |
|
$ |
.14 |
Diluted earnings per share |
|
$ |
(1.02) |
|
$ |
(.09) |
|
$ |
(.35) |
|
$ |
.15 |
Fair
Value of Financial Instruments
The Company’s
balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their
fair value because of the relatively short period of time between the origination of these instruments and their expected realization.
ASC 820, Fair
Value Measurements and Disclosures, defines fair value as the exchange price that would be received for an asset or paid to transfer
a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between
market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market
participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s
own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable
inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active
markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the
fair value hierarchy are described below:
- Level 1 –
Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.
- Level 2 –
Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly,
including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities
in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates);
and inputs that are derived principally from or corroborated by observable market data by correlation or other means.
- Level 3 –
Inputs that are both significant to the fair value measurement and unobservable.
Fair value estimates
discussed herein are based upon certain market assumptions and pertinent information available to management as of July 31, 2023. The
respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature
of these instruments. As of July 31, 2023 and October 31, 2022, the Company had no financial instruments.
Recently
Issued Accounting Pronouncements
The Company does not believe that any recently issued effective pronouncements, or pronouncements issued but not yet effective, if adopted,
would have a material effect on the accompanying financial statements.
Concentration
of Purchases
Net purchase
from suppliers accounting for 10% or more of total purchases are as follows:
For
the period ended July 31, 2023, 85.69% of the inventories were purchased from Web3 Computing Corp. in the amount of $17,919,823 and
14.17% of the inventories were purchased from CU Holdings Co., Ltd for $2,963,577.
For the period
ended July 31, 2022, 85.64% of the inventories were purchased from G-Force in the amount of $5,306,411.
Concentration
of Revenues
Gross revenues
from customers accounting for 10% or more of total revenues are as follows:
For the period
ended July 31, 2023, 13.13% of total revenue was generated from Kinoshita Group in the amount of $6,459,307.
For the period
ended July 31, 2022, 95.72% of total revenue was generated from Done Net in the amount of $12,593,394.
F-6
Table of
Contents
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- DefinitionThe entire disclosure for all significant accounting policies of the reporting entity.
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v3.23.2
NOTE 3 - GOING CONCERN
|
9 Months Ended |
Jul. 31, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
NOTE 3 - GOING CONCERN |
NOTE
3 - GOING CONCERN
The Company’s financial statements are prepared
in accordance with generally accepted accounting principles applicable to a going concern that contemplates the realization of assets
and liquidation of liabilities in the normal course of business.
The Company
demonstrates mixed trends, compared with the previous fiscal years, in our financial statements as in below:
As
of July 31, 2023, the Company had working capital of $8,270,245,
a decrease of $1,427,432 (-15%)
as compared to working capital of $9,697,677
as of October 31, 2022. Additionally,
the Company recorded cash and cash equivalents of $2,000,134,
an increase of $335,614 as
compared to $1,664,520 in
the prior year period ended July 31, 2022, The Company’s increased liquidity is derived from increased sales, particularly sales
of crypto miners, and the sale of common shares (see Note 10). As
stated in the consolidated financial statements, the Company, for the period ended July 31, 2023, recorded a net loss of $3,747,311
(-34% y-o-y)
and used $5,902,536 (-4,869% y-o-y) in cash flows from operating activities. The change in net profit(loss), use of cash from operations,
and decrease in working capital is mainly related to a large increase in research and development costs expensed in the quarter ended
July 31, 2023 (see Note 8).
Having
reviewed the above, the Company realizes that whether we shall be able to continue the positive trends demonstrated in our previous financial
statements, lies in our ability to continue to generate revenue and increase revenue going forward. Principally, the Company's consolidated
financial statements are based on going concern assumptions, which assume the realization of assets and offset of liabilities in the normal
course of business. Based on this, the Company also recognizes that it is critical for us to continue to operate and/or perform our obligation(s)
in the future and procure any required funds needed to meet the redemption of its debt during normal business operations.
Management has evaluated the estimated
impact of COVID-19, which has become a significant factor impacting operations of businesses globally, one of which we believe we will
need to continue to monitor as to the potential effects it may have on our own business.
The Company assessed the impact of
COVID-19 and believes there to be minimal impact of COVID-19 on the Company’s crypto miner sales, which is currently the Company’s
primary source of revenue. The Company will need to continue to monitor COVID-19 and the effects it may have, socially and economically,
as it is possible that such developments may in fact impact our operations going forward or more specifically, our sales results. At this
time, the Company believes that it will not affect our assumptions as a going concern.
Based
on the Company’s evaluation and considering the positive financials trends the Company has experienced for many previous quarters,
management believes that the one-time R&D expense this quarter will not adversely impact the Company’s ability to continue as
a going concern (see Note 8).
The financial
statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classification
of liabilities that might be necessary in the event that the Company cannot continue as a going concern.
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v3.23.2
NOTE 4 - ACCOUNTS RECEIVABLE
|
9 Months Ended |
Jul. 31, 2023 |
Note 4 - Accounts Receivable |
|
NOTE 4 - ACCOUNTS RECEIVABLE |
NOTE 4 -
ACCOUNTS RECEIVABLE
Accounts receivable
from customers totaled $84,634 as of July 31, 2023 and $1,847,068 as of October 31, 2022. No bad debt allowance was provided
as of July 31, 2023 and October 31, 2022.
Concentration
of Accounts Receivable
Accounts receivable
from customers accounting for 10% or more of total accounts receivable are as follows:
As
of July 31, 2023, 99.74% of total accounts receivable was owed to the Company by a public interest incorporated foundation, Kadokawa Culture
Promotion Foundation, in the amount of $84,415.
For
the year ended October 31, 2022, 77.36% of total accounts receivable was owed to the Company by Drone Net in the amount of $1,428,976
and 15.36% of total accounts receivable was owed to the Company by Chabi in the amount of $283,792.
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v3.23.2
NOTE 5 - ADVANCE PAYMENTS AND PREPAID EXPENSES
|
9 Months Ended |
Jul. 31, 2023 |
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] |
|
NOTE 5 - ADVANCE PAYMENTS AND PREPAID EXPENSES |
NOTE
5 - ADVANCE PAYMENTS AND PREPAID EXPENSES
Advance payments are comprised of the payments for
the undelivered products and other deliverables. As of July 31, 2023 and October 31, 2022, the Company had advance payments and other
prepaid expenses of $8,711,640
and $16,389,562,
respectively. Details of the
advance payments as of July 31, 2023 and October 31, 2022 are as follows:
|
|
July 31,
2023 |
|
October 31, 2022 |
Purchase of products from G-Force Inc. |
$ |
98,506 |
$ |
101,158 |
Purchase of products from Royal Sensing |
|
- |
|
- |
Purchase of products from Sankyu Co., Ltd |
|
30,526 |
|
- |
Purchase of parts from Team M |
|
39,015 |
|
37,097 |
Purchase of parts from Wise Partners Co., Ltd |
|
- |
|
228,785 |
Purchase of parts from Rogyx Co., Ltd |
|
- |
|
31,161 |
Purchase of consulting services from IBC Consulting |
|
9,364 |
|
- |
Purchase of cryptocurrency miners from Web3 Computing Corp |
|
8,354,075 |
|
15,915,311 |
Other advances and prepaid expenses |
|
180,154 |
|
76,050 |
Totals |
$ |
8,711,640 |
$ |
16,389,562 |
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v3.23.2
NOTE 6 - FIXED ASSETS
|
9 Months Ended |
Jul. 31, 2023 |
Business Combination and Asset Acquisition [Abstract] |
|
NOTE 6 - FIXED ASSETS |
NOTE
6 - FIXED ASSETS
The
company recognizes purchased assets with a useful life longer than one year as fixed or non-current assets. These assets are depreciated
using the straight-line method of depreciation over the estimated useful life of the assets.
During
the period ended July 31, 2023, the Company purchased additional long-term assets totaling $6,558.
The Company is depreciating fixed assets over a 5-10 year period once they were put into use. Depreciation expense for the periods
ended July 31, 2023 and July 31, 2022 were $38,844
and $35,674,
respectively.
During
the year ended October 31, 2022, the Company purchased long-term assets, including building renovations, totaling approximately $227,180.
The Company is depreciating these assets over a 5-10 year period
once they were put into use.
|
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- DefinitionThe entire disclosure for asset acquisition.
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v3.23.2
NOTE 7 - DEFERRED REVENUE
|
9 Months Ended |
Jul. 31, 2023 |
Revenue Recognition and Deferred Revenue [Abstract] |
|
NOTE 7 - DEFERRED REVENUE |
NOTE
7 - DEFERRED REVENUE
Deferred
revenue is the amount the Company received in advance from the customer for their orders placed with us. As of July 31, 2023 deferred
revenue in the amount of $124,343 was
mainly related to our sales of cryptocurrency miners which represents a large amount in both number of transactions and values.
As of October 31, 2022, deferred revenue in the amount of $7,401,171 was
related to our sales of cryptocurrency miners which represents a large amount in both number of transactions and values.
|
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v3.23.2
NOTE 8 – RESEARCH & DEVELOPMENT
|
9 Months Ended |
Jul. 31, 2023 |
Research and Development [Abstract] |
|
NOTE 8 – RESEARCH & DEVELOPMENT |
NOTE
8 – RESEARCH & DEVELOPMENT
During
the period ended July 31, 2023, the Company incurred expenses totaling $18,431,449 for
research and development for two products the Company intends to offer for sale in the future. Expenses totaling $13,222,880 were
recorded for R&D related to producing a cost-effective cooling system for data centers. Expenses totaling $5,208,569 were
recorded for R&D related to producing technology to
be used by other companies to produce NFTs, mainly for marketing purposes. The R&D expense contributed to a net loss before tax
for the three month period ended July 31, 2023 of $17,073,849,
which necessitated an adjustment to the accrual for income taxes payable resulting in a tax credit of $6,177,782 for the three month
period (see Note 9).
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v3.23.2
NOTE 9 - INCOME TAXES
|
9 Months Ended |
Jul. 31, 2023 |
Income Tax Disclosure [Abstract] |
|
NOTE 9 - INCOME TAXES |
NOTE
9 - INCOME TAXES
For
the periods ended July 31, 2023 and 2022, the Company had income tax expense in the amount of $3,875,588 and
$1,957,109,
respectively.
For the periods ended July 31, 2023 and 2022, the Company had income tax expense(credit) in the amount of $(2,302,194) and $1,463,145,
respectively. The income tax credit for the period ended July 31, 2023 was due to the adjustment to income taxes payable resulting from
the net loss before taxes for the three months ended July 31, 2023 of $17,073,849 (see Note 8). During the periods ended July 31, 2023
and 2022, the Company paid income taxes totaling $790,547 and $0, respectively.
United
States
The
Company was incorporated under the laws of the State of Delaware on October 25, 2019. The U.S. federal income tax rate is 21%.
Japan
The Company
conducts its major businesses in Japan through WSP Japan and is subject to tax in this jurisdiction. As a result of its business activities,
the Company files tax returns that are subject to examination by the local tax authority.
The
Company is subject to a number of income taxes, which, in aggregate, represent a statutory tax rate approximately as follows:
|
Company’s assessable profit |
|
For the year ended October 31, |
Up to JPY 4 million |
|
Up to JPY 8 million |
|
Over JPY 8 million |
2022 |
22.9% |
|
25.37% |
|
37.59% |
|
|
|
|
|
|
|
As
of July 31, 2023 and October 31, 2022, the Company had income tax payable of $558,592 and
$3,329,572, respectively.
As of July 31. 2023 and October 31, 2022, the Company had deferred tax assets of $374,094 and $307,438, respectively.
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v3.23.2
NOTE 10 - SHAREHOLDERS EQUITY
|
9 Months Ended |
Jul. 31, 2023 |
Equity [Abstract] |
|
NOTE 10 - SHAREHOLDERS EQUITY |
NOTE
10 - SHAREHOLDERS EQUITY
Preferred
Stock
The authorized
preferred stock of the Company consists of 200,000,000 shares with a par value of $0.0001. The authorized Series A Preferred Stock of
the Company consists of 100,000,000. There were 10,000,000 shares of Series A Preferred Stock issued and outstanding as of July 31, 2023
and October 31, 2022.
The rights,
preferences, privileges, restrictions and other matters relating to the Series A Preferred Stock are as follows:
(a)
Each share of Series A Preferred Stock shall have no voting rights;
(b)
Each shareholder of Series A Preferred Stock may convert their shares at the option of the holder thereof into an equal amount of shares
of any other class or series of the Company’s stock on a one to one basis.
Common
Stock
The authorized
common stock of the Company consists of 200,000,000 shares with a par value of $0.0001. There were 10,797,350 shares of common stock issued
and outstanding as of July 31, 2023 and October 31, 2022.
During the
period ended July 31, 2023, 150,000 shares of common stock were sold to 9 shareholders for proceeds totaling $1,500,000.
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v3.23.2
NOTE 12 - ACCRUED EXPENSES AND OTHER PAYABLES
|
9 Months Ended |
Jul. 31, 2023 |
Leases [Abstract] |
|
NOTE 12 - ACCRUED EXPENSES AND OTHER PAYABLES |
NOTE
11 - LEASE ASSETS AND LIABILITIES
Our adoption
of ASU 2016-02, Leases (Topic 842), and subsequent ASUs related to Topic 842, requires us to recognize substantially all leases on the
balance sheet as an ROU asset and a corresponding lease liability. The new guidance also requires additional disclosures as detailed below.
We adopted this standard on the effective date of November 1, 2020 and used this effective date as the date of initial application. Under
this application method, we were not required to restate prior period financial information or provide Topic 842 disclosures for prior
periods. We elected the ‘package of practical expedients,’ which permitted us to not reassess our prior conclusions related
to lease identification, lease classification, and initial direct costs, and we did not elect the use of hindsight.
We determine
if a contract is a lease at the inception of the arrangement. We review all options to extend, terminate, or purchase the ROU assets,
and when reasonably certain to exercise, we include the option in the determination of the lease term and lease liability. We have six
operating leases related to our office space in Tokyo with remaining lease terms of 1 to 3 years. We recognized $212,842 and $241,458 in operating
lease costs for the nine months ended July 31, 2023 and July 31, 2022, respectively.
Lease
ROU assets and liabilities are recognized at commencement date of the lease, based on the present value of lease payments over the lease
term. The lease ROU asset also includes any lease payments made and excludes any lease incentives. When readily determinable, we use
the implicit rate in determining the present value of lease payments. When leases do not provide an implicit rate, we use our incremental
borrowing rate based on the information available at the lease commencement date, including the lease term.
The
tables below present financial information associated with our leases. As noted above, we adopted Topic 842 using a transition method
that does not require application to periods prior to adoption.
|
Balance
Sheet Classification |
July 31, 2023 |
October
31, 2022 |
|
|
|
|
|
|
Right-of-use
assets |
Lease
asset long |
$ |
561,397 |
$ |
705,007 |
Current
lease liabilities |
Short-term
lease liability |
|
108,991 |
|
231,041 |
Non-current
lease liabilities |
Lease
liability long term |
|
486,974 |
|
520,002 |
|
|
|
|
|
|
Maturities
of lease liabilities as of July 31, 2023 are as follows: |
|
|
|
|
|
|
|
2023 |
62,613 |
|
|
|
|
2024 |
103,423 |
|
|
|
|
2025 |
85,124 |
|
|
|
|
2026 |
85,124 |
|
|
|
|
2027
and beyond |
425,622 |
|
|
|
|
Total |
761,906 |
|
|
|
|
Add(Less):
Imputed interest |
(165,941) |
|
|
|
|
Present
value of lease liabilities |
595,965 |
|
|
|
|
NOTE
12 - ACCRUED EXPENSES AND OTHER PAYABLES
Accrued
expenses and other payables are comprised of trade accounts payable, accrued payroll tax liabilities and accrued expenses. As of
July 31, 2023 and October 31, 2022, the Company had accrued expenses and other payables of $1,684,929 and
$2,453,668, respectively. Details of the accrued expenses and other payables as of July 31, 2023 and October 31, 2022 are as follows:
|
|
July 31, 2023 |
|
|
October 31, 2022 |
Accounts payable, trade |
$ |
1,589,256 |
|
$ |
2,383,161 |
Accounts payable for employees |
|
53,983 |
|
|
54,879 |
Accrued payroll liabilities |
|
41,690 |
|
|
15,628 |
Totals |
$ |
1,684,929 |
|
$ |
2,453,668 |
|
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v3.23.2
NOTE 13 - SUBSEQUENT EVENTS
|
9 Months Ended |
Jul. 31, 2023 |
Accounting Policies [Abstract] |
|
NOTE 13 - SUBSEQUENT EVENTS |
NOTE 13 -
SUBSEQUENT EVENTS
The Company has evaluated subsequent events through September 7, 2023, the date on which the consolidated financial statements were available
to be issued and has found no material transactions to report.
|
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v3.23.2
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
|
9 Months Ended |
Jul. 31, 2023 |
Accounting Policies [Abstract] |
|
Principles of Consolidations |
Principles
of Consolidations
The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, World Scan Project Corporation,
whose registered address is 2-18-23, Nishiwaseda, Shinjuku-Ku, Tokyo, 162-0051, Japan. All significant intercompany accounts and transactions
have been eliminated.
|
Basis of Presentation |
Basis
of Presentation
This summary of significant accounting policies is presented to assist in understanding the Company’s financial statements. These
accounting policies conform to accounting principles, generally accepted in the United States of America, and have been consistently applied
in the preparation of the financial statements.
|
Reclassification |
Reclassification
Certain amounts
in the prior period have been reclassified to conform to the current period presentation.
|
Use of Estimates |
Use
of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates
and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the
date of the financial statements and the reported amounts of revenues and expenses during the reporting period. In the opinion of management,
all adjustments necessary in order to make the financial statements not misleading have been included. Actual results could differ from
those estimates.
|
Advertising and Promotion |
Advertising and Promotion
All advertising, promotion and marketing
expenses, including commissions, are expensed when incurred.
|
Leases |
Leases
The Company
capitalizes all leased assets pursuant to ASU 2016-02, Leases (Topic 842) (“Topic 842”), which requires lessees to recognize
right-of-use (“ROU”) assets and lease liability, initially measured at present value of the lease payments, on its balance
sheet for leases with terms longer than 12 months and classified as either financing or operating leases. The Company excludes short-term
leases having initial terms of 12 months or less from Topic 842 as an accounting policy election and recognizes rent expense on a straight-line
basis over the lease term.
|
Related party transaction |
Related
party transaction
A related party
is generally defined as (i) any person that holds 10% or more of the Company’s securities and their immediate families, (ii) the
Company’s management, (iii) someone that directly or indirectly controls, is controlled by or is under common control with the Company,
or (iv) anyone who can significantly influence the financial and operating decisions of the Company. A transaction is considered to be
a related party transaction when there is a transfer of resources or obligations between related parties. The Company conducts business
with its related parties in the ordinary course of business.
Transactions
involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive,
free market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related
party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations
can be substantiated.
|
Cash and Cash Equivalents |
Cash
and Cash Equivalents
The Company considers all highly liquid investments with an original maturity of six months or less when purchased to be cash equivalents.
|
Accounts Receivable and Credit Policies |
Accounts
Receivable and Credit Policies
Accounts receivable are recognized and carried at the original invoice amount less allowance for any uncollectible amounts. An estimate
for doubtful accounts is made when collection of the full amount is no longer probable. Bad debts are written off as incurred. If there
is a claim for a defect of product within four days after arrival of goods, the Company shall accept a goods return.
|
Advance payments and prepaid expenses |
Advance
payments and prepaid expenses
Advance payments and prepaid expenses are cash paid amounts that represent costs incurred from which a service or benefit is expected
to be derived in the future.
|
Inventory |
Inventory
Inventories, consisting of products available for sale, are primarily accounted for using the first-in, first-out (“FIFO”)
method, and are valued at the lower of cost or market value. This valuation requires the Company to make judgments, based on currently-available
information, about the likely method of disposition, such as through sales to individual customers, returns to product vendors, or liquidations,
and expected recoverable values of each disposition category
|
Fixed assets and depreciation |
Fixed
assets and depreciation
Property, plant and equipment are stated at cost less depreciation and impairment loss. The initial cost of the assets comprises its purchase
price and any directly attributable costs of bringing the asset to its working condition and location for its intended use. Depreciation
is calculated using the straight-line method over the shorter of the estimated useful life of the respective assets as follows: computer
software developed or acquired for internal use, 2 to 5 years; computer equipment, 2 to 5 years; buildings and improvements, 5 to 15 years;
leasehold improvements, 2 to 10 years; and furniture and equipment, 1 to 5 years.
F-5
Table of
Contents
|
Foreign currency translation |
Foreign
currency translation
The Company
maintains its books and records in its local currency, Japanese YEN (“JPY”), which is a functional currency as being the primary
currency of the economic environment in which its operation is conducted. Transactions denominated in currencies other than the functional
currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets
and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable
exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statements of operations.
The reporting
currency of the Company is the United States Dollars (“US$”) and the accompanying consolidated financial statements have
been expressed in US$. In accordance with ASC Topic 830-30, “Translation of Financial Statement”, assets and liabilities
of the Company whose functional currency is not US$ are translated into US$, using the exchange rate on the balance sheet date. Revenues
and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of financial
statements are recorded as a separate component of accumulated other comprehensive income within the statements of shareholders’
equity.
Translation
of amounts from the local currency of the Company into US$1 has been made at the following exchange rates:
|
July 31, 2023 |
Current JPY: US$1 exchange rate |
140.97 |
Average JPY: US$1 exchange rate |
136.51 |
|
Comprehensive income or loss |
Comprehensive
income or loss
ASC Topic 220, “Comprehensive Income”, establishes standards for reporting and display of comprehensive income or loss, its
components and accumulated balances. Comprehensive income or loss as defined includes all changes in equity during a period from non-owner
sources. Accumulated comprehensive income, as presented in the accompanying consolidated statements of shareholders’ equity consists
of changes in unrealized gains and losses on foreign currency translation.
|
Revenue recognition |
Revenue
recognition
The Company adopted ASC 606 – Revenue from
contracts with Customers: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine
the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when
each performance obligation is satisfied.
Revenue amount
represents the invoiced value, net of a value-added tax (“Consumption Tax”) and applicable local government levies. The Consumption
Tax on sales is calculated at 10% of gross sales. The Company is subject to consumption taxes in Japan for the years ended October 31,
2022 and 2023.
The
following table summarizes our revenue recognized under ASC 606 in our consolidated statements of operations:
|
|
Nine Months Ended |
|
|
July 31, |
|
|
2023 |
|
2022 |
|
|
|
|
|
Revenues |
|
|
|
|
|
|
Product sales |
|
$ |
26,163,666 |
|
$ |
12,905,805 |
Crypto miners sales, net |
|
|
22,949,267 |
|
|
- |
Drone
imaging and video production |
|
|
82,567 |
|
|
20,031 |
Program for educational institution |
|
|
- |
|
|
34,869 |
Other |
|
|
3,223 |
|
|
196,350 |
Total Revenue Under ASC 606 |
|
$ |
49,198,723 |
|
$ |
13,157,055 |
Revenue
from product sales
Revenue
for products is recognized when the products are delivered to the customer and the customer completes the product inspection. Cash receipts
for undelivered products are recorded as deferred revenues. During the three month period ended July 31, 2023, there were changes in
the Company’s operating agreements that ultimately resulted in the Company becoming the principle in transactions. As of July 31,
2023, $122,196 of deferred revenues related to product sales.
Revenue
from crypto miners sales, net
During
the period ended April 30, 2023, the Company acted as an agent in facilitating the sales of crypto miners, produced by a third-party
manufacturer, to customers of the Company. Revenue for the sale of crypto miners was recognized when the miners were delivered to the
customers and the customers completed the inspection of the miners. Management assessed the Company’s contracts with the third-party
manufacturer and customers in consideration of ASC 606, “Revenue from Contracts with Customers”, and determined the Company
as the agent in said transactions. As such, the company recognized crypto miner sales net of costs. For the period ended April 30, 2023,
cost of goods sold for miner purchases, netted by the gross sales was $83,700,987. As of July 31, 2023, the Company had no deferred revenues
related to this stream.
Revenue
from educational institution program
Revenue for educational institution fees is recognized when the services are provided to the customer. Cash receipts for undelivered products
are recorded as deferred revenues. As of July 31, 2023, the Company had no deferred revenues related to the educational institution program.
|
Income Taxes |
Income
Taxes
The Company accounts for income taxes under ASC 740, “Income Taxes.” Under the asset and liability method of ASC 740, deferred
tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements
carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using
enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or
settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment
occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize
tax assets through future operations. The Company recognized deferred tax assets of $374,094 and $307,438 as of July 31, 2023 and October
31, 2022, respectively.
|
Fair Value of Financial Instruments |
Basic
Earnings (Loss) Per Share
The Company
computes basic and diluted earnings (loss) per share in accordance with ASC Topic 260, Earnings per Share. Basic earnings
(loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the reporting
period. Diluted earnings (loss) per share reflects the potential dilution that could occur if stock options and other commitments to issue
common stock were exercised or equity awards vest resulting in the issuance of common stock that could share in the earnings of the Company.
Each shareholder of Series A Preferred Stock may convert their shares at the option of the holder thereof into an equal amount of shares
of any other class or series of the Company’s stock on a one to one basis, therefore the Company computes diluted earnings (loss)
per shares by dividing net income (loss) by the sum of the total of weighted average number of common shares and total preferred shares
outstanding.
Basic and diluted earnings per share
or the three and nine months ended July 31st are as follows:
|
|
|
Three Months Ended
July 31, 2023 |
|
|
Three Months Ended
July 31, 2022 |
|
Nine
Months
Ended
July 31,
2023 |
|
Nine
Months Ended
July 31,
2022 |
Basic earnings per share |
|
$ |
(1.02) |
|
$ |
(.09) |
|
$ |
(.35) |
|
$ |
.14 |
Diluted earnings per share |
|
$ |
(1.02) |
|
$ |
(.09) |
|
$ |
(.35) |
|
$ |
.15 |
Fair
Value of Financial Instruments
The Company’s
balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their
fair value because of the relatively short period of time between the origination of these instruments and their expected realization.
ASC 820, Fair
Value Measurements and Disclosures, defines fair value as the exchange price that would be received for an asset or paid to transfer
a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between
market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market
participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s
own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable
inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active
markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the
fair value hierarchy are described below:
- Level 1 –
Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.
- Level 2 –
Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly,
including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities
in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates);
and inputs that are derived principally from or corroborated by observable market data by correlation or other means.
- Level 3 –
Inputs that are both significant to the fair value measurement and unobservable.
Fair value estimates
discussed herein are based upon certain market assumptions and pertinent information available to management as of July 31, 2023. The
respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature
of these instruments. As of July 31, 2023 and October 31, 2022, the Company had no financial instruments.
|
Recently Issued Accounting Pronouncements |
Recently
Issued Accounting Pronouncements
The Company does not believe that any recently issued effective pronouncements, or pronouncements issued but not yet effective, if adopted,
would have a material effect on the accompanying financial statements.
|
Concentration of Purchases |
Concentration
of Purchases
Net purchase
from suppliers accounting for 10% or more of total purchases are as follows:
For
the period ended July 31, 2023, 85.69% of the inventories were purchased from Web3 Computing Corp. in the amount of $17,919,823 and
14.17% of the inventories were purchased from CU Holdings Co., Ltd for $2,963,577.
For the period
ended July 31, 2022, 85.64% of the inventories were purchased from G-Force in the amount of $5,306,411.
|
Concentration of Revenues |
Concentration
of Revenues
Gross revenues
from customers accounting for 10% or more of total revenues are as follows:
For the period
ended July 31, 2023, 13.13% of total revenue was generated from Kinoshita Group in the amount of $6,459,307.
For the period
ended July 31, 2022, 95.72% of total revenue was generated from Done Net in the amount of $12,593,394.
|
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v3.23.2
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
|
9 Months Ended |
Jul. 31, 2023 |
Accounting Policies [Abstract] |
|
Translation of amounts from the local currency of the Company into US$1 |
Translation
of amounts from the local currency of the Company into US$1 has been made at the following exchange rates:
|
July 31, 2023 |
Current JPY: US$1 exchange rate |
140.97 |
Average JPY: US$1 exchange rate |
136.51 |
|
revenue recognized under ASC 606 in our consolidated statements of operations |
The
following table summarizes our revenue recognized under ASC 606 in our consolidated statements of operations:
|
|
Nine Months Ended |
|
|
July 31, |
|
|
2023 |
|
2022 |
|
|
|
|
|
Revenues |
|
|
|
|
|
|
Product sales |
|
$ |
26,163,666 |
|
$ |
12,905,805 |
Crypto miners sales, net |
|
|
22,949,267 |
|
|
- |
Drone
imaging and video production |
|
|
82,567 |
|
|
20,031 |
Program for educational institution |
|
|
- |
|
|
34,869 |
Other |
|
|
3,223 |
|
|
196,350 |
Total Revenue Under ASC 606 |
|
$ |
49,198,723 |
|
$ |
13,157,055 |
|
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v3.23.2
NOTE 9 - INCOME TAXES (Tables)
|
9 Months Ended |
Jul. 31, 2023 |
Income Tax Disclosure [Abstract] |
|
statutory tax rate |
The
Company is subject to a number of income taxes, which, in aggregate, represent a statutory tax rate approximately as follows:
|
Company’s assessable profit |
|
For the year ended October 31, |
Up to JPY 4 million |
|
Up to JPY 8 million |
|
Over JPY 8 million |
2022 |
22.9% |
|
25.37% |
|
37.59% |
|
|
|
|
|
|
|
|
v3.23.2
NOTE 12 - ACCRUED EXPENSES AND OTHER PAYABLES (Tables)
|
9 Months Ended |
Jul. 31, 2023 |
Leases [Abstract] |
|
financial information associated with our leases |
The
tables below present financial information associated with our leases. As noted above, we adopted Topic 842 using a transition method
that does not require application to periods prior to adoption.
|
Balance
Sheet Classification |
July 31, 2023 |
October
31, 2022 |
|
|
|
|
|
|
Right-of-use
assets |
Lease
asset long |
$ |
561,397 |
$ |
705,007 |
Current
lease liabilities |
Short-term
lease liability |
|
108,991 |
|
231,041 |
Non-current
lease liabilities |
Lease
liability long term |
|
486,974 |
|
520,002 |
|
|
|
|
|
|
Maturities
of lease liabilities as of July 31, 2023 are as follows: |
|
|
|
|
|
|
|
2023 |
62,613 |
|
|
|
|
2024 |
103,423 |
|
|
|
|
2025 |
85,124 |
|
|
|
|
2026 |
85,124 |
|
|
|
|
2027
and beyond |
425,622 |
|
|
|
|
Total |
761,906 |
|
|
|
|
Add(Less):
Imputed interest |
(165,941) |
|
|
|
|
Present
value of lease liabilities |
595,965 |
|
|
|
|
|
accrued expenses and other payables as of July 31, 2023 and October 31, 2022 |
Accrued
expenses and other payables are comprised of trade accounts payable, accrued payroll tax liabilities and accrued expenses. As of
July 31, 2023 and October 31, 2022, the Company had accrued expenses and other payables of $1,684,929 and
$2,453,668, respectively. Details of the accrued expenses and other payables as of July 31, 2023 and October 31, 2022 are as follows:
|
|
July 31, 2023 |
|
|
October 31, 2022 |
Accounts payable, trade |
$ |
1,589,256 |
|
$ |
2,383,161 |
Accounts payable for employees |
|
53,983 |
|
|
54,879 |
Accrued payroll liabilities |
|
41,690 |
|
|
15,628 |
Totals |
$ |
1,684,929 |
|
$ |
2,453,668 |
|
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v3.23.2
NOTE 3 - GOING CONCERN (Details Narrative) - USD ($)
|
Jul. 31, 2023 |
Oct. 31, 2022 |
Jul. 31, 2022 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
|
|
[custom:Companyworkingcapital-0] |
$ 8,270,245
|
$ 9,697,677
|
|
[custom:Workingcapitaldecrease-0] |
1,427,432
|
|
|
[custom:Recordedcashequivalents-0] |
2,000,134
|
|
$ 1,664,520
|
[custom:Cashequivalentsincrease-0] |
335,614
|
|
|
[custom:Recordednetloss-0] |
$ 3,747,311
|
|
|
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v3.23.2
NOTE 4 - ACCOUNTS RECEIVABLE (Details Narrative) - USD ($)
|
Jul. 31, 2023 |
Oct. 31, 2022 |
Note 4 - Accounts Receivable |
|
|
Acoutns receivable from customers, as of |
$ 84,634
|
$ 1,847,068
|
owed by reshare |
$ 84,415
|
|
owed by drone net |
|
1,428,976
|
owed by chiabi |
|
$ 283,792
|
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v3.23.2
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v3.23.2
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v3.23.2
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v3.23.2
NOTE 8 – RESEARCH & DEVELOPMENT (Details Narrative) - USD ($)
|
4 Months Ended |
9 Months Ended |
Jul. 31, 2023 |
Jul. 31, 2023 |
Research and Development [Abstract] |
|
|
[custom:Companyincurredexpenses] |
|
$ 18,431,449
|
[custom:Rdcoolingsystem] |
|
13,222,880
|
[custom:Rdproducingtechnology] |
|
$ 5,208,569
|
net loss before tax |
$ 17,073,849
|
|
income taxes payable |
$ 6,177,782
|
|
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v3.23.2
NOTE 9 - INCOME TAXES (Details Narrative) - USD ($)
|
3 Months Ended |
9 Months Ended |
|
Apr. 30, 2023 |
Apr. 30, 2022 |
Jul. 31, 2023 |
Oct. 31, 2022 |
Income Tax Disclosure [Abstract] |
|
|
|
|
income tax expense |
$ 3,875,588
|
$ 1,957,109
|
$ 1,463,145
|
|
[custom:Incometaxpayable-0] |
|
|
558,592
|
$ 3,329,572
|
deferred tax assets |
|
|
$ 374,094
|
$ 307,438
|
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v3.23.2
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- DefinitionAmount of single lease cost, calculated by allocation of remaining cost of lease over remaining lease term. Includes, but is not limited to, single lease cost, after impairment of right-of-use asset, calculated by amortization of remaining right-of-use asset and accretion of lease liability.
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