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DNA Testing Centers Corp – ‘10-K’ for 12/31/18 – ‘EX-101.INS’

On:  Wednesday, 3/4/20, at 5:44pm ET   ·   As of:  3/5/20   ·   For:  12/31/18   ·   Accession #:  1477932-20-1058   ·   File #:  333-199589

Previous ‘10-K’:  ‘10-K’ on 7/9/19 for 12/31/17   ·   Latest ‘10-K’:  This Filing

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/05/20  DNA Testing Centers Corp          10-K       12/31/18   38:1.6M                                   Discount Edgar/FA

Annual Report   —   Form 10-K   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML    440K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     18K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     18K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     14K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     14K 
15: R1          Document and Entity Information                     HTML     63K 
30: R2          Consolidated balance sheets                         HTML     72K 
36: R3          Consolidated balance sheets (Parenthetical)         HTML     32K 
23: R4          Consolidated statements of operations and           HTML     60K 
                comprehensive loss                                               
16: R5          Consolidated statements of stockholders' deficit    HTML     33K 
31: R6          Consolidated Statements of Cash Flows               HTML     62K 
37: R7          Nature of Operations and Continuance of Business    HTML     18K 
24: R8          Significant Accounting Policies                     HTML     41K 
14: R9          Property and Equipment                              HTML     21K 
28: R10         Related Party Transactions                          HTML     19K 
32: R11         Common Stock                                        HTML     17K 
21: R12         Income Taxes                                        HTML     32K 
12: R13         Significant Accounting Policies (Policies)          HTML     85K 
29: R14         Significant Accounting Policies (Tables)            HTML     14K 
33: R15         Property and Equipment (Tables)                     HTML     21K 
22: R16         Income Taxes (Tables)                               HTML     30K 
13: R17         Nature of Operations and Continuance of Business    HTML     24K 
                (Details Narrative)                                              
27: R18         Significant Accounting Policies (Details)           HTML     15K 
34: R19         Property and Equipment (Details)                    HTML     25K 
19: R20         Related Party Transactions (Details Narrative)      HTML     27K 
18: R21         Common Stock (Details Narrative)                    HTML     22K 
26: R22         Income Taxes (Details)                              HTML     36K 
38: R23         Income Taxes (Details 1)                            HTML     21K 
20: R24         Income Taxes (Details Narrative)                    HTML     20K 
35: XML         IDEA XML File -- Filing Summary                      XML     58K 
17: EXCEL       IDEA Workbook of Financial Reports                  XLSX     29K 
 6: EX-101.INS  XBRL Instance -- dnac-20181231                       XML    301K 
 9: EX-101.CAL  XBRL Calculations -- dnac-20181231_cal               XML     35K 
11: EX-101.DEF  XBRL Definitions -- dnac-20181231_def                XML    103K 
 8: EX-101.LAB  XBRL Labels -- dnac-20181231_lab                     XML    328K 
10: EX-101.PRE  XBRL Presentations -- dnac-20181231_pre              XML    269K 
 7: EX-101.SCH  XBRL Schema -- dnac-20181231                         XSD     56K 
25: ZIP         XBRL Zipped Folder -- 0001477932-20-001058-xbrl      Zip     51K

‘EX-101.INS’   —   XBRL Instance — dnac-20181231

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, DNA Canada. All inter-company accounts and transactions have been eliminated on consolidation.</div></td></tr><tr><td> </td><td></td><td></td></tr><tr><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">(b) </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">Use of Estimates</div></td></tr><tr><td> </td><td></td><td></td></tr><tr><td></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">The preparation of consolidated financial statements in accordance with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses in the reporting period. The Company regularly evaluates estimates and assumptions related to allowance for doubtful accounts, the useful life and recoverability of property and equipment, and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. </div></td></tr><tr><td> </td><td></td><td></td></tr><tr><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">(c) </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">Cash and Cash Equivalents</div></td></tr><tr><td> </td><td></td><td></td></tr><tr><td></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. </div></td></tr></table><div style="MARGIN: 0px"> </div><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td style="WIDTH: 4%" valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td style="WIDTH: 4%" valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 0in">(d)</div></td><td valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 0in">Accounts Receivable</div></td></tr><tr><td> </td><td></td><td></td></tr><tr><td></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">The Company recognizes allowances for doubtful accounts to ensure accounts receivable are not overstated due to the inability or unwillingness of its customers to make required payments. The allowance is based on the business environment, historical bad debt expense, the age of receivables, and the specific identification of receivables the Company considers at risk. The Company reviews the adequacy of its allowance for doubtful accounts on a regular basis.</div></td></tr><tr><td> </td><td></td><td></td></tr><tr><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">(e) </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">Property and Equipment</div></td></tr><tr><td> </td><td></td><td></td></tr><tr><td></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">Property and equipment is recorded at cost. Depreciation is provided annually at rates and methods over their estimated useful lives. Management reviews the estimates of useful lives of the assets every year and adjusts them on prospective basis, if needed.</div></td></tr><tr><td><div style="MARGIN: 0px;"> </div></td><td><div style="MARGIN: 0px;"> </div></td><td><div style="MARGIN: 0px;"> </div></td></tr><tr><td><div style="MARGIN: 0px;"> </div></td><td><div style="MARGIN: 0px;"> </div></td><td><div style="MARGIN: 0px;">Medical equipment               10 years straight-line</div></td></tr></table><div style="MARGIN: 0px">   </div><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td style="WIDTH: 4%" valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td style="WIDTH: 4%" valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 0in">(f)</div></td><td valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 0in">Long-Lived Assets</div></td></tr><tr><td> </td><td></td><td></td></tr><tr><td></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">In accordance with ASC 360, “ <div class="itag" style="FONT-STYLE: italic; DISPLAY: inline">Property, Plant, and Equipment</div>”, the Company tests long-lived assets or asset groups for recoverability when events or changes in circumstances indicate that their carrying amount may not be recoverable. Circumstances which could trigger a review include, but are not limited to: significant decreases in the market price of the asset; significant adverse changes in the business climate or legal factors; accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of the asset; current period cash flow or operating losses combined with a history of losses or a forecast of continuing losses associated with the use of the asset; and current expectation that the asset will more likely than not be sold or disposed significantly before the end of its estimated useful life. Recoverability is assessed based on the carrying amount of the asset and its fair value which is generally determined based on the sum of the undiscounted cash flows expected to result from the use and the eventual disposal of the asset, as well as specific appraisal in certain instances. An impairment loss is recognized when the carrying amount is not recoverable and exceeds fair value.</div></td></tr><tr><td> </td><td></td><td></td></tr><tr><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">(g)</div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">Income Taxes</div></td></tr><tr><td> </td><td></td><td></td></tr><tr><td></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “ <div class="itag" style="FONT-STYLE: italic; DISPLAY: inline">Income Taxes</div>”. The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carry-forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. The Company has not recorded any amounts pertaining to uncertain tax positions.</div></td></tr></table><div style="MARGIN: 0px"> </div><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td style="WIDTH: 4%" valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td style="WIDTH: 4%" valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 0in">(h)</div></td><td valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 0in">Revenue Recognition</div></td></tr><tr><td> </td><td></td><td></td></tr><tr><td></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">The Company derives revenue from the sale of DNA diagnostic testing kits in relation to analyzing and monitoring an individual’s genetic makeup. Under ASC 606, “ <div class="itag" style="FONT-STYLE: italic; DISPLAY: inline">Revenue from Contracts with Customers”</div>, the Company recognizes revenue by applying the following steps: (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.</div></td></tr><tr><td> </td><td></td><td></td></tr><tr><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">(i) </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">Foreign Currency Translation</div></td></tr><tr><td> </td><td></td><td></td></tr><tr><td></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">The Company’s functional and reporting currency is the U.S. dollar. The functional currency of DNA Canada is the Canadian dollar. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets, liabilities and items recorded in income arising from transactions denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income.</div></td></tr><tr><td> </td><td></td><td></td></tr><tr><td></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">The assets and liabilities of DNA Canada are translated into U.S. dollars using the exchange rate in effect at the balance sheet date. Revenue and expenses are translated using the average exchange rates during the period. Related exchange gains and losses are included in a separate component of stockholders’ equity as accumulated other comprehensive income (loss).</div></td></tr><tr><td> </td><td></td><td></td></tr><tr><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">(j) </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">Stock-based Compensation</div></td></tr><tr><td> </td><td></td><td></td></tr><tr><td></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">The Company records stock-based compensation in accordance with ASC 718, “ <div class="itag" style="FONT-STYLE: italic; DISPLAY: inline">Compensation – Stock Compensation</div>” and ASC 505, “ <div class="itag" style="FONT-STYLE: italic; DISPLAY: inline">Equity Based Payments to Non-Employees</div>”, using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. </div></td></tr><tr><td> </td><td></td><td></td></tr><tr><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">(k) </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">Financial Instruments</div></td></tr><tr><td> </td><td></td><td></td></tr><tr><td></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">ASC 820, “ <div class="itag" style="FONT-STYLE: italic; DISPLAY: inline">Fair Value Measurements and Disclosures</div>”, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value:</div></td></tr><tr><td> </td><td></td><td></td></tr><tr><td></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 33.75pt"><div class="itag" style="FONT-STYLE: italic; DISPLAY: inline">Level 1</div></div><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 33.75pt">Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.</div></td></tr><tr><td> </td><td></td><td></td></tr><tr><td></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 33.75pt"><div class="itag" style="FONT-STYLE: italic; DISPLAY: inline">Level 2</div></div><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 33.75pt"> </div><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 33.75pt">Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.</div><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 33.75pt"> </div><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 33.75pt"><div class="itag" style="FONT-STYLE: italic; DISPLAY: inline">Level 3</div></div><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 33.75pt"> </div><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 33.75pt">Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.</div></td></tr><tr><td> </td><td></td><td></td></tr><tr><td></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">The Company’s financial instruments consist principally of cash, accounts receivable, accounts payable and accrued liabilities, and amounts due to related parties. Pursuant to ASC 820, the fair value of cash is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The recorded values of all other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.</div></td></tr><tr><td> </td><td></td><td></td></tr><tr><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">(l) </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">Loss Per Share</div></td></tr><tr><td> </td><td></td><td></td></tr><tr><td></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">The Company computes earnings (loss) per share in accordance with ASC 260, “ <div class="itag" style="FONT-STYLE: italic; DISPLAY: inline">Earnings per Share</div>”. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the statement of operations. Basic EPS is computed by dividing earnings (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive.</div></td></tr><tr><td> </td><td></td><td></td></tr><tr><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">(m) </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">Comprehensive Loss</div></td></tr><tr><td> </td><td></td><td></td></tr><tr><td></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">Comprehensive loss consists of net loss and other related gains and losses affecting stockholders’ equity that are excluded from net income or loss. As at December 31, 2018 and 2017, comprehensive loss includes cumulative translation adjustments for changes in foreign currency exchange rates during the period.</div></td></tr></table><div style="MARGIN: 0px"> </div><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td style="WIDTH: 4%" valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td style="WIDTH: 4%" valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 0in">(n)</div></td><td valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 0in">Recent Accounting Pronouncements</div></td></tr><tr><td> </td><td></td><td></td></tr><tr><td></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">On May 28, 2014, the FASB issued ASU No. 2014-09, “ <div class="itag" style="FONT-STYLE: italic; DISPLAY: inline">Revenue from Contracts with Customers”</div>(“Topic 606”), to update the financial reporting requirements for revenue recognition. Topic 606 outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. The guidance is based on the principle that an entity should recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to fulfill a contract. Under ASC 606, the Company recognizes revenue by applying the following steps: (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. For the comparative periods, revenue has not been adjusted and continues to be reported under ASC 605 — Revenue Recognition. Under ASC 605, revenue is recognized when the following criteria are met: (1) persuasive evidence of an arrangement exists; (2) the performance of service has been rendered to a customer or delivery has occurred; (3) the amount of fee to be paid by a customer is fixed and determinable; and (4) the collectability of the fee is reasonably assured. This guidance is effective for annual reporting periods beginning after December 15, 2017, and entities have the option of using either a full retrospective or a modified retrospective approach for the adoption of the new standard. The Company adopted this standard using the modified retrospective approach on January 1, 2018. The adoption of ASU 2014-09 did not have a material impact on the Company’s consolidated financial statements.</div></td></tr><tr><td> </td><td></td><td></td></tr><tr><td></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">In February 2016, the FASB issued new lease accounting guidance in ASU No. 2016-02, “Leases”. This new guidance was initiated as a joint project with the International Accounting Standards Board to simplify lease accounting and improve the quality of and comparability of financial information for users. This new guidance would eliminate the concept of off-balance sheet treatment for “operating leases” for lessees for the vast majority of lease contracts. Under ASU No. 2016-02, at inception, a lessee must classify all leases with a term of over one year as either finance or operating, with both classifications resulting in the recognition of a defined “right-of-use” asset and a lease liability on the balance sheet. However, recognition in the income statement will differ depending on the lease classification, with finance leases recognizing the amortization of the right-of-use asset separate from the interest on the lease liability and operating leases recognizing a single total lease expense. Lessor accounting under ASU No. 2016-02 would be substantially unchanged from the previous lease requirements under GAAP. ASU No. 2016-02 will take effect for public companies in fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted and for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, lessees and lessors must apply a modified retrospective transition approach. The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements.</div></td></tr><tr><td> </td><td></td><td></td></tr><tr><td></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">The Company has implemented all new accounting pronouncements that are in effect and that may impact its consolidated financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.</div></td></tr></table><div style="MARGIN: 0px"> </div></div></div></div></div>
</us-gaap:SignificantAccountingPoliciesTextBlock>
<us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="From2018-01-01to2018-12-31">
<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td valign="bottom"></td><td valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom" colspan="2"><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">Cost</div></div><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">$</div></div></td><td valign="bottom"></td><td valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom" colspan="2"><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">Accumulated</div></div><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">depreciation</div></div><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">$</div></div></td><td valign="bottom"></td><td valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom" colspan="2"><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">Foreign currency translation</div></div><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">loss</div></div><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">$</div></div></td><td valign="bottom"></td><td valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom" colspan="2"><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">Net carrying</div></div><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">value </div></div><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">December 31, </div></div><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">2018</div></div><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">$</div></div></td><td valign="bottom"></td><td valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom" colspan="2"><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">Net carrying</div></div><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">value </div></div><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">December 31, </div></div><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">2017</div></div><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">$</div></div></td><td valign="bottom"></td></tr><tr><td></td><td valign="bottom" style="width:1%;"></td><td class="ffcell" valign="bottom" colspan="2" style="width:9%;"></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td class="ffcell" valign="bottom" colspan="2" style="width:9%;"></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td class="ffcell" valign="bottom" colspan="2" style="width:9%;"></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td class="ffcell" valign="bottom" colspan="2" style="width:9%;"></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td class="ffcell" valign="bottom" colspan="2" style="width:9%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td></tr><tr style="background-color:#cceeff;"><td valign="top"><div style="MARGIN: 0px;text-align:justify;">Medical equipment</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td style="BORDER-BOTTOM: 1px solid;width:1%;" valign="bottom"></td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom"><div style="MARGIN: 0px 0px 0px 0in;text-align:right;">5,440</div></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td style="BORDER-BOTTOM: 1px solid;width:1%;" valign="bottom"></td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom"><div style="MARGIN: 0px 0px 0px 0in;text-align:right;">(1,822</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px 0px 0px 0in;text-align:justify;">)</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td style="BORDER-BOTTOM: 1px solid;width:1%;" valign="bottom"></td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom"><div style="MARGIN: 0px 0px 0px 0in;text-align:right;">(885</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px 0px 0px 0in;text-align:justify;">)</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td style="BORDER-BOTTOM: 1px solid;width:1%;" valign="bottom"></td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom"><div style="MARGIN: 0px 0px 0px 0in;text-align:right;">2,733</div></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td style="BORDER-BOTTOM: 1px solid;width:1%;" valign="bottom"></td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom"><div style="MARGIN: 0px 0px 0px 0in;text-align:right;">3,476</div></td><td valign="bottom" style="width:1%;"></td></tr></table><div style="MARGIN: 0px;"> </div></div>
</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
<us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2018-01-01to2018-12-31">
<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td style="WIDTH: 4%" valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td style="WIDTH: 4%" valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 0in">(a)</div></td><td valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 0in">As at December 31, 2018, the Company owed $21,652 (2017 – $9,467) to the Chief Executive Officer of the Company which is non-interest bearing, unsecured, and due on demand.</div></td></tr><tr><td> </td><td></td><td></td></tr><tr><td valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 0in">(b)</div></td><td valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 0in">As at December 31, 2018, the Company owed $86,537 (2017 – $86,360) to the Chief Financial Officer of the Company which are non-interest bearing, unsecured, and due on demand.</div></td></tr><tr><td> </td><td></td><td></td></tr><tr><td valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 0in">(c)</div></td><td valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 0in">As at December 31, 2018, the Company owed $1,558 (2017 – $1,558) to a director of the Company which is non-interest bearing, unsecured, and due on demand.</div></td></tr><tr><td> </td><td></td><td></td></tr><tr><td valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 0in">(d)</div></td><td valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 0in">As at December 31, 2018, the Company owed $31,820 (2017 - $28,054) to a director of the Company which is non-interest bearing, unsecured, and due on demand.</div></td></tr><tr><td> </td><td></td><td></td></tr><tr><td valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 0in">(e)</div></td><td valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 0in">As at December 31, 2018, the Company owed $8,063 (2017 - $3,200) to the director of the Company which is non-interest bearing, unsecured, and due on demand.</div></td></tr><tr><td> </td><td></td><td></td></tr><tr><td valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 0in">(f)</div></td><td valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 0in">During the year ended December 31, 2018, the Company incurred $2,315 (2017 - $2,266) of rent to a director of the Company.</div></td></tr></table><div style="MARGIN: 0px"> </div></div></div>
</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
<us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="From2018-01-01to2018-12-31">
<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td style="WIDTH: 4%" valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td style="WIDTH: 4%" valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 0in">(a)</div></td><td valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 0in">During the year ended December 31, 2018, the Company paid a shareholder of the Company a return of capital of $15,000.</div></td></tr><tr><td> </td><td></td><td></td></tr><tr><td style="WIDTH: 4%" valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td style="WIDTH: 4%" valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 0in">(b)</div></td><td valign="top"><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 0in">During the year ended December 31, 2017, the Company received share subscription proceeds of $100,000 for 1,000,000 shares of common stock to be issued at a price of $0.10 per share.</div></td></tr></table><div style="MARGIN: 0px"> </div></div></div>
</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
<us-gaap:IncomeTaxDisclosureTextBlock contextRef="From2018-01-01to2018-12-31">
<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><div style="MARGIN: 0px;"> </div><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td valign="top" style="width:4%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td valign="top"><div style="MARGIN: 0px;text-align:justify;"> </div></td></tr><tr><td><div style="MARGIN: 0px;text-align:justify;"> </div></td><td><div style="MARGIN: 0px;text-align:justify;">The Company has net operating losses carried forward of $131,149 available to offset taxable income in future years which commence expiring in the year 2035. As of December 31, 2018, the Company had net operating losses carried forward for foreign income tax purposes of $303,450 which expire beginning in the year 2034.</div><div style="MARGIN: 0px;text-align:justify;"> </div><div style="MARGIN: 0px;text-align:justify;">The Company is subject to United States federal and state income taxes at an approximate rate of 21%. The reconciliation of the provision for income taxes at the United States federal statutory rate compared to the Company’s income tax expense as reported is as follows:</div></td></tr></table><div style="MARGIN: 0px;"> </div><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td valign="bottom"></td><td valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom" colspan="2"><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">2018</div></div><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">$</div></div></td><td valign="bottom"></td><td valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom" colspan="2"><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">2017</div></div><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">$</div></div></td><td valign="bottom"></td></tr><tr><td></td><td valign="bottom" style="width:1%;"></td><td class="ffcell" valign="bottom" colspan="2" style="width:9%;"></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td class="ffcell" valign="bottom" colspan="2" style="width:9%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td></tr><tr style="background-color:#cceeff;"><td valign="top"><div style="MARGIN: 0px;text-align:justify;">Net loss before income taxes</div></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" valign="bottom" style="width:9%;"><div style="MARGIN: 0px;text-align:right;">(58,765</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;">)</div></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" valign="bottom" style="width:9%;"><div style="MARGIN: 0px;text-align:right;">(52,551</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;">)</div></td></tr><tr style="background-color:#ffffff;"><td valign="top"><div style="MARGIN: 0px;text-align:justify;">Statutory income tax rate</div></td><td valign="bottom" style="width:1%;"></td><td style="BORDER-BOTTOM: 1px solid;width:1%;" valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom"><div style="MARGIN: 0px;text-align:right;">21</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;">%</div></td><td valign="bottom" style="width:1%;"></td><td style="BORDER-BOTTOM: 1px solid;width:1%;" valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom"><div style="MARGIN: 0px;text-align:right;">35</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;">%</div></td></tr><tr style="background-color:#cceeff;"><td></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td class="ffcell" valign="bottom" style="width:9%;"></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td class="ffcell" valign="bottom" style="width:9%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td></tr><tr style="background-color:#ffffff;"><td valign="top"><div style="MARGIN: 0px;text-align:justify;">Expected income tax recovery</div></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" valign="bottom" style="width:9%;"><div style="MARGIN: 0px;text-align:right;">(12,341</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;">)</div></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" valign="bottom" style="width:9%;"><div style="MARGIN: 0px;text-align:right;">(18,392</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;">)</div></td></tr><tr style="background-color:#cceeff;"><td valign="top"><div style="MARGIN: 0px;text-align:justify;">Tax rate difference for foreign jurisdiction</div></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" valign="bottom" style="width:9%;"><div style="MARGIN: 0px;text-align:right;">(3,938</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;">)</div></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" valign="bottom" style="width:9%;"><div style="MARGIN: 0px;text-align:right;">2,974</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td></tr><tr style="background-color:#ffffff;"><td valign="top"><div style="MARGIN: 0px;text-align:justify;">Change in enacted tax rate</div></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" valign="bottom" style="width:9%;"><div style="MARGIN: 0px;text-align:right;">–</div></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" valign="bottom" style="width:9%;"><div style="MARGIN: 0px;text-align:right;">16,294</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td></tr><tr style="background-color:#cceeff;"><td valign="top"><div style="MARGIN: 0px;text-align:justify;">Change in valuation allowance </div></td><td valign="bottom" style="width:1%;"></td><td style="BORDER-BOTTOM: 1px solid;width:1%;" valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom"><div style="MARGIN: 0px;text-align:right;">16,279</div></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td style="BORDER-BOTTOM: 1px solid;width:1%;" valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom"><div style="MARGIN: 0px;text-align:right;">(876</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;">)</div></td></tr><tr style="background-color:#ffffff;"><td></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td class="ffcell" valign="bottom" style="width:9%;"></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td class="ffcell" valign="bottom" style="width:9%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td></tr><tr style="background-color:#cceeff;"><td valign="top"><div style="MARGIN: 0px;text-align:justify;">Income tax provision</div></td><td valign="bottom" style="width:1%;"></td><td style="BORDER-BOTTOM: 3px double;width:1%;" valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;" valign="bottom"><div style="MARGIN: 0px;text-align:right;">–</div></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td style="BORDER-BOTTOM: 3px double;width:1%;" valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;" valign="bottom"><div style="MARGIN: 0px;text-align:right;">–</div></td><td valign="bottom" style="width:1%;"></td></tr></table><div style="MARGIN: 0px;"> </div><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td valign="top" style="width:4%;"></td><td valign="top"><div style="MARGIN: 0px;text-align:justify;">The significant components of deferred income tax assets and liabilities as at December 31, 2018 and 2017 are as follows:</div></td></tr></table><div style="MARGIN: 0px;"> </div><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td valign="bottom"></td><td valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom" colspan="2"><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">2018</div></div><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">$</div></div></td><td valign="bottom"></td><td valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom" colspan="2"><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">2017</div></div><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">$</div></div></td><td valign="bottom"></td></tr><tr><td></td><td valign="bottom" style="width:1%;"></td><td class="ffcell" valign="bottom" colspan="2" style="width:9%;"></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td class="ffcell" valign="bottom" colspan="2" style="width:9%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td></tr><tr style="background-color:#cceeff;"><td valign="top"><div style="MARGIN: 0px;text-align:justify;">Net operating losses carried forward</div></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" valign="bottom" style="width:9%;"><div style="MARGIN: 0px;text-align:right;">109,473</div></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" valign="bottom" style="width:9%;"><div style="MARGIN: 0px;text-align:right;">93,194</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td></tr><tr style="background-color:#ffffff;"><td valign="top"><div style="MARGIN: 0px;text-align:justify;">Valuation allowance</div></td><td valign="bottom" style="width:1%;"></td><td style="BORDER-BOTTOM: 1px solid;width:1%;" valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom"><div style="MARGIN: 0px;text-align:right;">(109,473</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;">)</div></td><td valign="bottom" style="width:1%;"></td><td style="BORDER-BOTTOM: 1px solid;width:1%;" valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom"><div style="MARGIN: 0px;text-align:right;">(93,194</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;">)</div></td></tr><tr style="background-color:#cceeff;"><td></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td class="ffcell" valign="bottom" style="width:9%;"></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td class="ffcell" valign="bottom" style="width:9%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td></tr><tr style="background-color:#ffffff;"><td valign="top"><div style="MARGIN: 0px;text-align:justify;">Net deferred income tax asset</div></td><td valign="bottom" style="width:1%;"></td><td style="BORDER-BOTTOM: 3px double;width:1%;" valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;" valign="bottom"><div style="MARGIN: 0px;text-align:right;">–</div></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td style="BORDER-BOTTOM: 3px double;width:1%;" valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;" valign="bottom"><div style="MARGIN: 0px;text-align:right;">–</div></td><td valign="bottom" style="width:1%;"></td></tr></table><div style="MARGIN: 0px;"> </div><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td valign="top" style="width:4%;"></td><td valign="top"><div style="MARGIN: 0px;text-align:justify;">On December 22, 2017, the President of the United States signed into law the Tax Cuts and Jobs Act (the “Tax Act”). The Tax Act amends the Internal Revenue Code to reduce tax rates and modify policies, credits, and deductions for individuals and businesses. For businesses, the Act reduces the corporate tax rate from a maximum of 35% to a flat 21% rate. The rate reduction is effective on January 1, 2018. As a result of the rate reduction, the Company has reduced the deferred tax asset balance as of December 31, 2017 by $16,294. Due to the Company’s full valuation allowance position, there was no net impact on the Company’s income tax provision at December 31, 2017, as the reduction in the deferred tax asset balance was fully offset by a corresponding decrease in the valuation allowance.</div></td></tr><tr><td> </td><td><div style="MARGIN: 0px;text-align:justify;"> </div></td></tr><tr><td valign="top"></td><td valign="top"><div style="MARGIN: 0px;text-align:justify;">In conjunction with the Tax Act, the SEC staff issued Staff Accounting Bulletin No. 118 to address the application of U.S. GAAP in situations when a registrant does not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for certain income tax effects of the Tax Act. The Company has recognized the provisional tax impacts related to the revaluation of deferred tax assets and liabilities at December 31, 2017. There was no net impact on the Company’s consolidated financial statements for the year ended December 31, 2017, as the corresponding adjustment was made to the valuation allowance. The ultimate impact may differ from these provisional amounts, possibly materially, due to, among other things, additional analysis, changes in interpretations and assumptions the Company has made, additional regulatory guidance that may be issued, and actions the Company may take as a result of the Tax Act.</div></td></tr></table><div style="MARGIN: 0px;text-align:justify;"> </div></div>
</us-gaap:IncomeTaxDisclosureTextBlock>
<us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="From2018-01-01to2018-12-31">
<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td></td><td><div style="MARGIN: 0px;text-align:justify;"> </div></td><td><div style="MARGIN: 0px;text-align:justify;">These consolidated financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States and are expressed in U.S. dollars. The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, DNA Canada. All inter-company accounts and transactions have been eliminated on consolidation.</div></td></tr></table><div style="MARGIN: 0px;"> </div></div>
</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>
<dnac:ScheduleOfEstimatedUsefulLivesOfAssetsTableTextBlock contextRef="From2018-01-01to2018-12-31">
<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td style="WIDTH: 20%"><div style="TEXT-ALIGN: justify; MARGIN: 0px">Medical equipment</div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">10 years straight-line</div></td></tr></table><div style="MARGIN: 0px"> </div></div></div>
</dnac:ScheduleOfEstimatedUsefulLivesOfAssetsTableTextBlock>
<us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="From2018-01-01to2018-12-31">
<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td valign="bottom"></td><td valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom" colspan="2"><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">Cost</div></div><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">$</div></div></td><td valign="bottom"></td><td valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom" colspan="2"><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">Accumulated</div></div><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">depreciation</div></div><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">$</div></div></td><td valign="bottom"></td><td valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom" colspan="2"><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">Foreign currency translation</div></div><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">loss</div></div><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">$</div></div></td><td valign="bottom"></td><td valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom" colspan="2"><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">Net carrying</div></div><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">value </div></div><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">December 31, </div></div><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">2018</div></div><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">$</div></div></td><td valign="bottom"></td><td valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom" colspan="2"><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">Net carrying</div></div><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">value </div></div><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">December 31, </div></div><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">2017</div></div><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">$</div></div></td><td valign="bottom"></td></tr><tr><td></td><td valign="bottom" style="width:1%;"></td><td class="ffcell" valign="bottom" colspan="2" style="width:9%;"></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td class="ffcell" valign="bottom" colspan="2" style="width:9%;"></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td class="ffcell" valign="bottom" colspan="2" style="width:9%;"></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td class="ffcell" valign="bottom" colspan="2" style="width:9%;"></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td class="ffcell" valign="bottom" colspan="2" style="width:9%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td></tr><tr style="background-color:#cceeff;"><td valign="top"><div style="MARGIN: 0px;text-align:justify;">Medical equipment</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td style="BORDER-BOTTOM: 1px solid;width:1%;" valign="bottom"></td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom"><div style="MARGIN: 0px 0px 0px 0in;text-align:right;">5,440</div></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td style="BORDER-BOTTOM: 1px solid;width:1%;" valign="bottom"></td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom"><div style="MARGIN: 0px 0px 0px 0in;text-align:right;">(1,822</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px 0px 0px 0in;text-align:justify;">)</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td style="BORDER-BOTTOM: 1px solid;width:1%;" valign="bottom"></td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom"><div style="MARGIN: 0px 0px 0px 0in;text-align:right;">(885</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px 0px 0px 0in;text-align:justify;">)</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td style="BORDER-BOTTOM: 1px solid;width:1%;" valign="bottom"></td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom"><div style="MARGIN: 0px 0px 0px 0in;text-align:right;">2,733</div></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td style="BORDER-BOTTOM: 1px solid;width:1%;" valign="bottom"></td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom"><div style="MARGIN: 0px 0px 0px 0in;text-align:right;">3,476</div></td><td valign="bottom" style="width:1%;"></td></tr></table><div style="MARGIN: 0px;"> </div></div>
</us-gaap:PropertyPlantAndEquipmentTextBlock>
<us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock contextRef="From2018-01-01to2018-12-31">
<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td valign="bottom"></td><td valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom" colspan="2"><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">2018</div></div><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">$</div></div></td><td valign="bottom"></td><td valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom" colspan="2"><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">2017</div></div><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">$</div></div></td><td valign="bottom"></td></tr><tr><td></td><td valign="bottom" style="width:1%;"></td><td class="ffcell" valign="bottom" colspan="2" style="width:9%;"></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td class="ffcell" valign="bottom" colspan="2" style="width:9%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td></tr><tr style="background-color:#cceeff;"><td valign="top"><div style="MARGIN: 0px;text-align:justify;">Net loss before income taxes</div></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" valign="bottom" style="width:9%;"><div style="MARGIN: 0px 0px 0px 0in;text-align:right;">(58,765</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px 0px 0px 0in;text-align:justify;">)</div></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" valign="bottom" style="width:9%;"><div style="MARGIN: 0px 0px 0px 0in;text-align:right;">(52,551</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px 0px 0px 0in;text-align:justify;">)</div></td></tr><tr style="background-color:#ffffff;"><td valign="top"><div style="MARGIN: 0px;text-align:justify;">Statutory income tax rate</div></td><td valign="bottom" style="width:1%;"></td><td style="BORDER-BOTTOM: 1px solid;width:1%;" valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom"><div style="MARGIN: 0px 0px 0px 0in;text-align:right;">21</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px 0px 0px 0in;text-align:justify;">%</div></td><td valign="bottom" style="width:1%;"></td><td style="BORDER-BOTTOM: 1px solid;width:1%;" valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom"><div style="MARGIN: 0px 0px 0px 0in;text-align:right;">35</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px 0px 0px 0in;text-align:justify;">%</div></td></tr><tr style="background-color:#cceeff;"><td></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td class="ffcell" valign="bottom" style="width:9%;"></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td class="ffcell" valign="bottom" style="width:9%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td></tr><tr style="background-color:#ffffff;"><td valign="top"><div style="MARGIN: 0px;text-align:justify;">Expected income tax recovery</div></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" valign="bottom" style="width:9%;"><div style="MARGIN: 0px 0px 0px 0in;text-align:right;">(12,341</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px 0px 0px 0in;text-align:justify;">)</div></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" valign="bottom" style="width:9%;"><div style="MARGIN: 0px 0px 0px 0in;text-align:right;">(18,392</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px 0px 0px 0in;text-align:justify;">)</div></td></tr><tr style="background-color:#cceeff;"><td valign="top"><div style="MARGIN: 0px;text-align:justify;">Tax rate difference for foreign jurisdiction</div></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" valign="bottom" style="width:9%;"><div style="MARGIN: 0px 0px 0px 0in;text-align:right;">(3,938</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px 0px 0px 0in;text-align:justify;">)</div></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" valign="bottom" style="width:9%;"><div style="MARGIN: 0px 0px 0px 0in;text-align:right;">2,974</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td></tr><tr style="background-color:#ffffff;"><td valign="top"><div style="MARGIN: 0px;text-align:justify;">Change in enacted tax rate</div></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" valign="bottom" style="width:9%;"><div style="MARGIN: 0px 0px 0px 0in;text-align:right;">–</div></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" valign="bottom" style="width:9%;"><div style="MARGIN: 0px 0px 0px 0in;text-align:right;">16,294</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td></tr><tr style="background-color:#cceeff;"><td valign="top"><div style="MARGIN: 0px;text-align:justify;">Change in valuation allowance </div></td><td valign="bottom" style="width:1%;"></td><td style="BORDER-BOTTOM: 1px solid;width:1%;" valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom"><div style="MARGIN: 0px 0px 0px 0in;text-align:right;">16,279</div></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td style="BORDER-BOTTOM: 1px solid;width:1%;" valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom"><div style="MARGIN: 0px 0px 0px 0in;text-align:right;">(876</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px 0px 0px 0in;text-align:justify;">)</div></td></tr><tr style="background-color:#ffffff;"><td></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td class="ffcell" valign="bottom" style="width:9%;"></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td class="ffcell" valign="bottom" style="width:9%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td></tr><tr style="background-color:#cceeff;"><td valign="top"><div style="MARGIN: 0px;text-align:justify;">Income tax provision</div></td><td valign="bottom" style="width:1%;"></td><td style="BORDER-BOTTOM: 3px double;width:1%;" valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;" valign="bottom"><div style="MARGIN: 0px 0px 0px 0in;text-align:right;">–</div></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td style="BORDER-BOTTOM: 3px double;width:1%;" valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;" valign="bottom"><div style="MARGIN: 0px 0px 0px 0in;text-align:right;">–</div></td><td valign="bottom" style="width:1%;"></td></tr></table><div style="MARGIN: 0px;"> </div></div>
</us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock>
<dei:EntityIncorporationDateOfIncorporation contextRef="From2018-01-01to2018-12-31"> 2014-07-03 </dei:EntityIncorporationDateOfIncorporation>
<us-gaap:PropertyPlantAndEquipmentEstimatedUsefulLives contextRef="From2018-01-01to2018-12-31_dnac_MedicalEquipmentMember"> 10 years straight-line </us-gaap:PropertyPlantAndEquipmentEstimatedUsefulLives>
<us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2018-12-31" unitRef="USD" decimals="0"> 2733 </us-gaap:PropertyPlantAndEquipmentNet>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2018-12-31_srt_ChiefExecutiveOfficerMember_dnac_FirstDueMember" unitRef="USD" decimals="0"> 21652 </us-gaap:DueToRelatedPartiesCurrent>
<dnac:RepaymentOfCapital contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> -15000 </dnac:RepaymentOfCapital>
<us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> -58765 </us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate>
<us-gaap:DeferredTaxAssetsOperatingLossCarryforwards contextRef="AsOf2018-12-31" unitRef="USD" decimals="0"> 109473 </us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
<us-gaap:OperatingLossCarryforwards contextRef="AsOf2018-12-31" unitRef="USD" decimals="0"> 131149 </us-gaap:OperatingLossCarryforwards>
<us-gaap:PreferredStockParOrStatedValuePerShare contextRef="AsOf2017-12-31" unitRef="USDPShares" decimals="INF"> 0.0001 </us-gaap:PreferredStockParOrStatedValuePerShare>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2017-01-01to2017-12-31" unitRef="USD" decimals="0"> 49816 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:SharesIssued contextRef="AsOf2016-12-31_dnac_ShareSubscriptionsMember" unitRef="Shares" xsi:nil="true"/>
<us-gaap:NetIncomeLoss contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> -58765 </us-gaap:NetIncomeLoss>
<us-gaap:UseOfEstimates contextRef="From2018-01-01to2018-12-31">
<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td></td><td><div style="MARGIN: 0px;text-align:justify;"> </div></td><td><div style="MARGIN: 0px;text-align:justify;">The preparation of consolidated financial statements in accordance with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses in the reporting period. The Company regularly evaluates estimates and assumptions related to allowance for doubtful accounts, the useful life and recoverability of property and equipment, and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. </div></td></tr></table><div style="MARGIN: 0px;"> </div></div>
</us-gaap:UseOfEstimates>
<us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="From2018-01-01to2018-12-31">
<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td valign="bottom"></td><td valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom" colspan="2"><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">2018</div></div><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">$</div></div></td><td valign="bottom"></td><td valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom" colspan="2"><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">2017</div></div><div style="MARGIN: 0px;text-align:center;"><div class="btag" style="display: inline; font-weight: bold">$</div></div></td><td valign="bottom"></td></tr><tr><td></td><td valign="bottom" style="width:1%;"></td><td class="ffcell" valign="bottom" colspan="2" style="width:9%;"></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td class="ffcell" valign="bottom" colspan="2" style="width:9%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td></tr><tr style="background-color:#cceeff;"><td valign="top"><div style="MARGIN: 0px;text-align:justify;">Net operating losses carried forward</div></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" valign="bottom" style="width:9%;"><div style="MARGIN: 0px 0px 0px 0in;text-align:right;">109,473</div></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" valign="bottom" style="width:9%;"><div style="MARGIN: 0px 0px 0px 0in;text-align:right;">93,194</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td></tr><tr style="background-color:#ffffff;"><td valign="top"><div style="MARGIN: 0px;text-align:justify;">Valuation allowance</div></td><td valign="bottom" style="width:1%;"></td><td style="BORDER-BOTTOM: 1px solid;width:1%;" valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom"><div style="MARGIN: 0px 0px 0px 0in;text-align:right;">(109,473</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px 0px 0px 0in;text-align:justify;">)</div></td><td valign="bottom" style="width:1%;"></td><td style="BORDER-BOTTOM: 1px solid;width:1%;" valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;" valign="bottom"><div style="MARGIN: 0px 0px 0px 0in;text-align:right;">(93,194</div></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px 0px 0px 0in;text-align:justify;">)</div></td></tr><tr style="background-color:#cceeff;"><td></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td class="ffcell" valign="bottom" style="width:9%;"></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td class="ffcell" valign="bottom" style="width:9%;"></td><td valign="bottom" style="width:1%;"><div style="MARGIN: 0px;text-align:justify;"> </div></td></tr><tr style="background-color:#ffffff;"><td valign="top"><div style="MARGIN: 0px;text-align:justify;">Net deferred income tax asset</div></td><td valign="bottom" style="width:1%;"></td><td style="BORDER-BOTTOM: 3px double;width:1%;" valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;" valign="bottom"><div style="MARGIN: 0px 0px 0px 0in;text-align:right;">–</div></td><td valign="bottom" style="width:1%;"></td><td valign="bottom" style="width:1%;"></td><td style="BORDER-BOTTOM: 3px double;width:1%;" valign="bottom"><div style="MARGIN: 0px;text-align:justify;"> </div></td><td class="ffcell" style="BORDER-BOTTOM: 3px double;width:9%;" valign="bottom"><div style="MARGIN: 0px 0px 0px 0in;text-align:right;">–</div></td><td valign="bottom" style="width:1%;"></td></tr></table><div style="MARGIN: 0px;"> </div></div>
</us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock>
<dnac:StateOfIncorporation contextRef="From2018-01-01to2018-12-31"> Florida </dnac:StateOfIncorporation>
<us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2017-12-31" unitRef="USD" decimals="0"> 3476 </us-gaap:PropertyPlantAndEquipmentNet>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2017-12-31_srt_ChiefExecutiveOfficerMember_dnac_FirstDueMember" unitRef="USD" decimals="0"> 9467 </us-gaap:DueToRelatedPartiesCurrent>
<dnac:RepaymentOfCapital contextRef="From2017-01-01to2017-12-31" unitRef="USD" xsi:nil="true"/>
<us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate contextRef="From2017-01-01to2017-12-31" unitRef="USD" decimals="0"> -52551 </us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate>
<us-gaap:DeferredTaxAssetsOperatingLossCarryforwards contextRef="AsOf2017-12-31" unitRef="USD" decimals="0"> 93194 </us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
<dnac:OperatingLossCarryforwardExpirationYear contextRef="From2018-01-01to2018-12-31"> 2035 </dnac:OperatingLossCarryforwardExpirationYear>
<us-gaap:Cash contextRef="AsOf2018-12-31" unitRef="USD" decimals="0"> 47140 </us-gaap:Cash>
<us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2018-12-31" unitRef="Shares" decimals="INF"> 10000000 </us-gaap:PreferredStockSharesAuthorized>
<us-gaap:DirectOperatingCosts contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> 21731 </us-gaap:DirectOperatingCosts>
<us-gaap:SharesIssued contextRef="AsOf2016-12-31_us-gaap_AdditionalPaidInCapitalMember" unitRef="Shares" xsi:nil="true"/>
<us-gaap:NetIncomeLoss contextRef="From2017-01-01to2017-12-31" unitRef="USD" decimals="0"> -52551 </us-gaap:NetIncomeLoss>
<us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="From2018-01-01to2018-12-31">
<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td></td><td><div style="MARGIN: 0px;text-align:justify;"> </div></td><td><div style="MARGIN: 0px;text-align:justify;">The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. </div></td></tr></table><div style="MARGIN: 0px;"> </div></div>
</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
<us-gaap:RetainedEarningsAccumulatedDeficit contextRef="AsOf2018-12-31" unitRef="USD" decimals="0"> -434598 </us-gaap:RetainedEarningsAccumulatedDeficit>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2018-12-31_dnac_MedicalEquipmentMember" unitRef="USD" decimals="0"> 5440 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2018-12-31_srt_ChiefFinancialOfficerMember_dnac_FirstDueMember" unitRef="USD" decimals="0"> 86537 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:ProceedsFromIssuanceOfCommonStock contextRef="From2017-01-01to2017-12-31_us-gaap_CommonStockMember" unitRef="USD" decimals="0"> 100000 </us-gaap:ProceedsFromIssuanceOfCommonStock>
<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="From2018-01-01to2018-12-31" unitRef="Pure" decimals="INF"> 0.21 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
<us-gaap:DeferredTaxAssetsValuationAllowance contextRef="AsOf2018-12-31" unitRef="USD" decimals="0"> 109473 </us-gaap:DeferredTaxAssetsValuationAllowance>
<us-gaap:IncomeTaxExaminationDescription contextRef="From2018-01-01to2018-12-31"> The Act reduces the corporate tax rate from a maximum of 35% to a flat 21% rate. </us-gaap:IncomeTaxExaminationDescription>
<us-gaap:Cash contextRef="AsOf2017-12-31" unitRef="USD" decimals="0"> 83100 </us-gaap:Cash>
<us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2017-12-31" unitRef="Shares" decimals="INF"> 10000000 </us-gaap:PreferredStockSharesAuthorized>
<us-gaap:DirectOperatingCosts contextRef="From2017-01-01to2017-12-31" unitRef="USD" decimals="0"> 28798 </us-gaap:DirectOperatingCosts>
<us-gaap:SharesIssued contextRef="AsOf2016-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" unitRef="Shares" xsi:nil="true"/>
<us-gaap:TradeAndOtherAccountsReceivablePolicy contextRef="From2018-01-01to2018-12-31">
<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td></td><td><div style="MARGIN: 0px;text-align:justify;"> </div></td><td><div style="MARGIN: 0px;text-align:justify;">The Company recognizes allowances for doubtful accounts to ensure accounts receivable are not overstated due to the inability or unwillingness of its customers to make required payments. The allowance is based on the business environment, historical bad debt expense, the age of receivables, and the specific identification of receivables the Company considers at risk. The Company reviews the adequacy of its allowance for doubtful accounts on a regular basis.</div></td></tr></table><div style="MARGIN: 0px;"> </div></div>
</us-gaap:TradeAndOtherAccountsReceivablePolicy>
<dnac:WorkingCapitalDeficit contextRef="AsOf2018-12-31" unitRef="USD" decimals="0"> -141793 </dnac:WorkingCapitalDeficit>
<us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2018-12-31_dnac_MedicalEquipmentMember" unitRef="USD" decimals="0"> 1822 </us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2017-12-31_srt_ChiefFinancialOfficerMember_dnac_FirstDueMember" unitRef="USD" decimals="0"> 86360 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2017-01-01to2017-12-31_us-gaap_CommonStockMember" unitRef="Shares" decimals="INF"> 1000000 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="From2017-01-01to2017-12-31" unitRef="Pure" decimals="INF"> 0.35 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
<us-gaap:DeferredTaxAssetsValuationAllowance contextRef="AsOf2017-12-31" unitRef="USD" decimals="0"> 93194 </us-gaap:DeferredTaxAssetsValuationAllowance>
<dnac:ReductionInDeferredTaxAssets contextRef="AsOf2018-12-31" unitRef="USD" decimals="0"> 16294 </dnac:ReductionInDeferredTaxAssets>
<us-gaap:AccountsReceivableNetCurrent contextRef="AsOf2018-12-31" unitRef="USD" decimals="0"> 256 </us-gaap:AccountsReceivableNetCurrent>
<us-gaap:PreferredStockSharesIssued contextRef="AsOf2018-12-31" unitRef="Shares" decimals="INF"> 0 </us-gaap:PreferredStockSharesIssued>
<us-gaap:GrossProfit contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> 20242 </us-gaap:GrossProfit>
<us-gaap:SharesIssued contextRef="AsOf2016-12-31_us-gaap_RetainedEarningsMember" unitRef="Shares" xsi:nil="true"/>
<us-gaap:Depreciation contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> 480 </us-gaap:Depreciation>
<us-gaap:PropertyPlantAndEquipmentPolicyTextBlock contextRef="From2018-01-01to2018-12-31">
<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">Property and equipment is recorded at cost. Depreciation is provided annually at rates and methods over their estimated useful lives. Management reviews the estimates of useful lives of the assets every year and adjusts them on prospective basis, if needed.</div></td></tr></table><div style="MARGIN: 0px"> <table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td style="width:20%;"><div style="MARGIN: 0px;text-align:justify;">Medical equipment</div></td><td><div style="MARGIN: 0px;text-align:justify;">10 years straight-line</div></td></tr></table><div style="MARGIN: 0px;"> </div></div></div></div>
</us-gaap:PropertyPlantAndEquipmentPolicyTextBlock>
<us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> -43584 </us-gaap:NetCashProvidedByUsedInOperatingActivities>
<dnac:PropertyAndEquipmentForeignCurrencyTranslationGainLoss contextRef="AsOf2018-12-31_dnac_MedicalEquipmentMember" unitRef="USD" decimals="0"> -885 </dnac:PropertyAndEquipmentForeignCurrencyTranslationGainLoss>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2018-12-31_srt_DirectorMember_dnac_FirstDueMember" unitRef="USD" decimals="0"> 1558 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:SharesIssuedPricePerShare contextRef="AsOf2017-12-31_us-gaap_CommonStockMember" unitRef="USDPShares" decimals="INF"> 0.10 </us-gaap:SharesIssuedPricePerShare>
<us-gaap:IncomeTaxReconciliationTaxExemptIncome contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> -12341 </us-gaap:IncomeTaxReconciliationTaxExemptIncome>
<us-gaap:DeferredTaxAssetsLiabilitiesNet contextRef="AsOf2018-12-31" unitRef="USD" xsi:nil="true"/>
<us-gaap:OperatingLossCarryforwards contextRef="AsOf2018-12-31_dnac_ForeignIncomeTaxMember" unitRef="USD" decimals="0"> 303450 </us-gaap:OperatingLossCarryforwards>
<us-gaap:AccountsReceivableNetCurrent contextRef="AsOf2017-12-31" unitRef="USD" xsi:nil="true"/>
<us-gaap:PreferredStockSharesIssued contextRef="AsOf2017-12-31" unitRef="Shares" decimals="INF"> 0 </us-gaap:PreferredStockSharesIssued>
<us-gaap:GrossProfit contextRef="From2017-01-01to2017-12-31" unitRef="USD" decimals="0"> 21018 </us-gaap:GrossProfit>
<us-gaap:SharesIssued contextRef="AsOf2016-12-31" unitRef="Shares" xsi:nil="true"/>
<us-gaap:Depreciation contextRef="From2017-01-01to2017-12-31" unitRef="USD" decimals="0"> 599 </us-gaap:Depreciation>
<us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock contextRef="From2018-01-01to2018-12-31">
<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td></td><td><div style="MARGIN: 0px;text-align:justify;"> </div></td><td><div style="MARGIN: 0px;text-align:justify;">In accordance with ASC 360, “<div class="itag" style="display: inline; font-style: italic">Property, Plant, and Equipment</div>”, the Company tests long-lived assets or asset groups for recoverability when events or changes in circumstances indicate that their carrying amount may not be recoverable. Circumstances which could trigger a review include, but are not limited to: significant decreases in the market price of the asset; significant adverse changes in the business climate or legal factors; accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of the asset; current period cash flow or operating losses combined with a history of losses or a forecast of continuing losses associated with the use of the asset; and current expectation that the asset will more likely than not be sold or disposed significantly before the end of its estimated useful life. Recoverability is assessed based on the carrying amount of the asset and its fair value which is generally determined based on the sum of the undiscounted cash flows expected to result from the use and the eventual disposal of the asset, as well as specific appraisal in certain instances. An impairment loss is recognized when the carrying amount is not recoverable and exceeds fair value.</div></td></tr></table><div style="MARGIN: 0px;"> </div></div>
</us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock>
<us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="From2017-01-01to2017-12-31" unitRef="USD" decimals="0"> -34281 </us-gaap:NetCashProvidedByUsedInOperatingActivities>
<us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2018-12-31_dnac_MedicalEquipmentMember" unitRef="USD" decimals="0"> 2733 </us-gaap:PropertyPlantAndEquipmentNet>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2017-12-31_srt_DirectorMember_dnac_FirstDueMember" unitRef="USD" decimals="0"> 1558 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:IncomeTaxReconciliationTaxExemptIncome contextRef="From2017-01-01to2017-12-31" unitRef="USD" decimals="0"> -18392 </us-gaap:IncomeTaxReconciliationTaxExemptIncome>
<us-gaap:DeferredTaxAssetsLiabilitiesNet contextRef="AsOf2017-12-31" unitRef="USD" xsi:nil="true"/>
<us-gaap:PrepaidExpenseCurrent contextRef="AsOf2018-12-31" unitRef="USD" decimals="0"> 116 </us-gaap:PrepaidExpenseCurrent>
<us-gaap:PreferredStockSharesOutstanding contextRef="AsOf2018-12-31" unitRef="Shares" decimals="INF"> 0 </us-gaap:PreferredStockSharesOutstanding>
<us-gaap:StockholdersEquity contextRef="AsOf2016-12-31_us-gaap_CommonStockMember" unitRef="USD" decimals="0"> 2149 </us-gaap:StockholdersEquity>
<us-gaap:IncomeTaxPolicyTextBlock contextRef="From2018-01-01to2018-12-31">
<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td></td><td><div style="MARGIN: 0px;text-align:justify;"> </div></td><td><div style="MARGIN: 0px;text-align:justify;">The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “<div class="itag" style="display: inline; font-style: italic">Income Taxes</div>”. The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carry-forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. The Company has not recorded any amounts pertaining to uncertain tax positions.</div></td></tr></table><div style="MARGIN: 0px;"> </div></div>
</us-gaap:IncomeTaxPolicyTextBlock>
<us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2017-12-31_dnac_MedicalEquipmentMember" unitRef="USD" decimals="0"> 3476 </us-gaap:PropertyPlantAndEquipmentNet>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2018-12-31_srt_DirectorMember_dnac_SecondDueMember" unitRef="USD" decimals="0"> 31820 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:IncomeTaxReconciliationForeignIncomeTaxRateDifferential contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> -3938 </us-gaap:IncomeTaxReconciliationForeignIncomeTaxRateDifferential>
<us-gaap:PrepaidExpenseCurrent contextRef="AsOf2017-12-31" unitRef="USD" xsi:nil="true"/>
<us-gaap:PreferredStockSharesOutstanding contextRef="AsOf2017-12-31" unitRef="Shares" decimals="INF"> 0 </us-gaap:PreferredStockSharesOutstanding>
<us-gaap:MarketingAndAdvertisingExpense contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> 5087 </us-gaap:MarketingAndAdvertisingExpense>
<us-gaap:StockholdersEquity contextRef="AsOf2016-12-31_dnac_ShareSubscriptionsMember" unitRef="USD" xsi:nil="true"/>
<us-gaap:IncreaseDecreaseInAccountsReceivable contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> 256 </us-gaap:IncreaseDecreaseInAccountsReceivable>
<us-gaap:RevenueFromContractWithCustomerPolicyTextBlock contextRef="From2018-01-01to2018-12-31">
<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td></td><td><div style="MARGIN: 0px;text-align:justify;"> </div></td><td><div style="MARGIN: 0px;text-align:justify;">The Company derives revenue from the sale of DNA diagnostic testing kits in relation to analyzing and monitoring an individual’s genetic makeup. Under ASC 606, “<div class="itag" style="display: inline; font-style: italic">Revenue from Contracts with Customers”</div>, the Company recognizes revenue by applying the following steps: (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.</div></td></tr></table><div style="MARGIN: 0px;"> </div></div>
</us-gaap:RevenueFromContractWithCustomerPolicyTextBlock>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2017-12-31_srt_DirectorMember_dnac_SecondDueMember" unitRef="USD" decimals="0"> 28054 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:IncomeTaxReconciliationForeignIncomeTaxRateDifferential contextRef="From2017-01-01to2017-12-31" unitRef="USD" decimals="0"> 2974 </us-gaap:IncomeTaxReconciliationForeignIncomeTaxRateDifferential>
<us-gaap:AssetsCurrent contextRef="AsOf2018-12-31" unitRef="USD" decimals="0"> 47512 </us-gaap:AssetsCurrent>
<us-gaap:CommonStockParOrStatedValuePerShare contextRef="AsOf2018-12-31" unitRef="USDPShares" decimals="INF"> 0.0001 </us-gaap:CommonStockParOrStatedValuePerShare>
<us-gaap:MarketingAndAdvertisingExpense contextRef="From2017-01-01to2017-12-31" unitRef="USD" decimals="0"> 5131 </us-gaap:MarketingAndAdvertisingExpense>
<us-gaap:StockholdersEquity contextRef="AsOf2016-12-31_us-gaap_AdditionalPaidInCapitalMember" unitRef="USD" decimals="0"> 221318 </us-gaap:StockholdersEquity>
<us-gaap:IncreaseDecreaseInAccountsReceivable contextRef="From2017-01-01to2017-12-31" unitRef="USD" decimals="0"> -2410 </us-gaap:IncreaseDecreaseInAccountsReceivable>
<us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock contextRef="From2018-01-01to2018-12-31">
<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">The Company’s functional and reporting currency is the U.S. dollar. The functional currency of DNA Canada is the Canadian dollar. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets, liabilities and items recorded in income arising from transactions denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income.</div></td></tr></table><div style="MARGIN: 0px">  <table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">The assets and liabilities of DNA Canada are translated into U.S. dollars using the exchange rate in effect at the balance sheet date. Revenue and expenses are translated using the average exchange rates during the period. Related exchange gains and losses are included in a separate component of stockholders’ equity as accumulated other comprehensive income (loss).</div></td></tr></table><div style="MARGIN: 0px"> </div></div></div></div></div>
</us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2018-12-31_srt_DirectorMember_dnac_ThirdDueMember" unitRef="USD" decimals="0"> 8063 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate contextRef="From2018-01-01to2018-12-31" unitRef="USD" xsi:nil="true"/>
<us-gaap:AssetsCurrent contextRef="AsOf2017-12-31" unitRef="USD" decimals="0"> 83100 </us-gaap:AssetsCurrent>
<us-gaap:CommonStockParOrStatedValuePerShare contextRef="AsOf2017-12-31" unitRef="USDPShares" decimals="INF"> 0.0001 </us-gaap:CommonStockParOrStatedValuePerShare>
<us-gaap:StockholdersEquity contextRef="AsOf2016-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" unitRef="USD" decimals="0"> -9718 </us-gaap:StockholdersEquity>
<us-gaap:IncreaseDecreaseInPrepaidExpense contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> -116 </us-gaap:IncreaseDecreaseInPrepaidExpense>
<us-gaap:CompensationRelatedCostsPolicyTextBlock contextRef="From2018-01-01to2018-12-31">
<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td></td><td><div style="MARGIN: 0px;text-align:justify;"> </div></td><td><div style="MARGIN: 0px;text-align:justify;">The Company records stock-based compensation in accordance with ASC 718, “<div class="itag" style="display: inline; font-style: italic">Compensation – Stock Compensation</div>” and ASC 505, “<div class="itag" style="display: inline; font-style: italic">Equity Based Payments to Non-Employees</div>”, using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. </div></td></tr></table><div style="MARGIN: 0px;"> </div></div>
</us-gaap:CompensationRelatedCostsPolicyTextBlock>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2017-12-31_srt_DirectorMember_dnac_ThirdDueMember" unitRef="USD" decimals="0"> 3200 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate contextRef="From2017-01-01to2017-12-31" unitRef="USD" decimals="0"> 16294 </us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate>
<us-gaap:CommonStockSharesAuthorized contextRef="AsOf2018-12-31" unitRef="Shares" decimals="INF"> 490000000 </us-gaap:CommonStockSharesAuthorized>
<us-gaap:StockholdersEquity contextRef="AsOf2016-12-31_us-gaap_RetainedEarningsMember" unitRef="USD" decimals="0"> -323282 </us-gaap:StockholdersEquity>
<us-gaap:IncreaseDecreaseInPrepaidExpense contextRef="From2017-01-01to2017-12-31" unitRef="USD" xsi:nil="true"/>
<us-gaap:FairValueOfFinancialInstrumentsPolicy contextRef="From2018-01-01to2018-12-31">
<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">ASC 820, “ <div class="itag" style="FONT-STYLE: italic; DISPLAY: inline">Fair Value Measurements and Disclosures</div>”, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value:</div></td></tr><tr><td></td><td></td><td> </td></tr><tr><td></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 33.75pt"><div class="itag" style="FONT-STYLE: italic; DISPLAY: inline">Level 1</div></div><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 33.75pt">Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.</div></td></tr><tr><td></td><td></td><td></td></tr><tr><td></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 33.75pt"><div class="itag" style="FONT-STYLE: italic; DISPLAY: inline">Level 2</div></div><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 33.75pt"> </div><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 33.75pt">Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.</div><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 33.75pt"> </div><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 33.75pt"><div class="itag" style="FONT-STYLE: italic; DISPLAY: inline">Level 3</div></div><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 33.75pt"> </div><div style="TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 33.75pt">Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.</div></td></tr><tr><td></td><td></td><td> </td></tr><tr><td></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">The Company’s financial instruments consist principally of cash, accounts receivable, accounts payable and accrued liabilities, and amounts due to related parties. Pursuant to ASC 820, the fair value of cash is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The recorded values of all other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.</div></td></tr></table><div style="MARGIN: 0px"> </div></div></div></div>
</us-gaap:FairValueOfFinancialInstrumentsPolicy>
<us-gaap:LeaseAndRentalExpense contextRef="From2018-01-01to2018-12-31_srt_DirectorMember" unitRef="USD" decimals="0"> 2315 </us-gaap:LeaseAndRentalExpense>
<us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> 16279 </us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance>
<us-gaap:CommonStockSharesAuthorized contextRef="AsOf2017-12-31" unitRef="Shares" decimals="INF"> 490000000 </us-gaap:CommonStockSharesAuthorized>
<dnac:ConsultingFees contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> 17932 </dnac:ConsultingFees>
<us-gaap:StockholdersEquity contextRef="AsOf2016-12-31" unitRef="USD" decimals="0"> -109533 </us-gaap:StockholdersEquity>
<us-gaap:IncreaseDecreaseInAccountsPayableAndAccruedLiabilities contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> 6832 </us-gaap:IncreaseDecreaseInAccountsPayableAndAccruedLiabilities>
<us-gaap:EarningsPerSharePolicyTextBlock contextRef="From2018-01-01to2018-12-31">
<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td></td><td><div style="MARGIN: 0px;text-align:justify;"> </div></td><td><div style="MARGIN: 0px;text-align:justify;">The Company computes earnings (loss) per share in accordance with ASC 260, “<div class="itag" style="display: inline; font-style: italic">Earnings per Share</div>”. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the statement of operations. Basic EPS is computed by dividing earnings (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive.</div></td></tr></table><div style="MARGIN: 0px;"> </div></div>
</us-gaap:EarningsPerSharePolicyTextBlock>
<us-gaap:LeaseAndRentalExpense contextRef="From2017-01-01to2017-12-31_srt_DirectorMember" unitRef="USD" decimals="0"> 2266 </us-gaap:LeaseAndRentalExpense>
<us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="From2017-01-01to2017-12-31" unitRef="USD" decimals="0"> -876 </us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance>
<us-gaap:Assets contextRef="AsOf2018-12-31" unitRef="USD" decimals="0"> 50245 </us-gaap:Assets>
<us-gaap:CommonStockSharesIssued contextRef="AsOf2018-12-31" unitRef="Shares" decimals="INF"> 21496404 </us-gaap:CommonStockSharesIssued>
<dnac:ConsultingFees contextRef="From2017-01-01to2017-12-31" unitRef="USD" decimals="0"> 3039 </dnac:ConsultingFees>
<us-gaap:NetIncomeLoss contextRef="From2017-01-01to2017-12-31_us-gaap_CommonStockMember" unitRef="USD" xsi:nil="true"/>
<us-gaap:IncreaseDecreaseInAccountsPayableAndAccruedLiabilities contextRef="From2017-01-01to2017-12-31" unitRef="USD" decimals="0"> 2168 </us-gaap:IncreaseDecreaseInAccountsPayableAndAccruedLiabilities>
<us-gaap:ComprehensiveIncomePolicyPolicyTextBlock contextRef="From2018-01-01to2018-12-31">
<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td></td><td><div style="MARGIN: 0px;text-align:justify;"> </div></td><td><div style="MARGIN: 0px;text-align:justify;">Comprehensive loss consists of net loss and other related gains and losses affecting stockholders’ equity that are excluded from net income or loss. As at December 31, 2018 and 2017, comprehensive loss includes cumulative translation adjustments for changes in foreign currency exchange rates during the period.</div></td></tr></table><div style="MARGIN: 0px;"> </div></div>
</us-gaap:ComprehensiveIncomePolicyPolicyTextBlock>
<us-gaap:IncomeTaxExpenseBenefit contextRef="From2018-01-01to2018-12-31" unitRef="USD" xsi:nil="true"/>
<us-gaap:Assets contextRef="AsOf2017-12-31" unitRef="USD" decimals="0"> 86576 </us-gaap:Assets>
<us-gaap:CommonStockSharesIssued contextRef="AsOf2017-12-31" unitRef="Shares" decimals="INF"> 21496404 </us-gaap:CommonStockSharesIssued>
<us-gaap:ForeignCurrencyTransactionGainLossBeforeTax contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> 1069 </us-gaap:ForeignCurrencyTransactionGainLossBeforeTax>
<us-gaap:NetIncomeLoss contextRef="From2017-01-01to2017-12-31_dnac_ShareSubscriptionsMember" unitRef="USD" xsi:nil="true"/>
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<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">On May 28, 2014, the FASB issued ASU No. 2014-09, “ <div class="itag" style="FONT-STYLE: italic; DISPLAY: inline">Revenue from Contracts with Customers”</div>(“Topic 606”), to update the financial reporting requirements for revenue recognition. Topic 606 outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. The guidance is based on the principle that an entity should recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to fulfill a contract. Under ASC 606, the Company recognizes revenue by applying the following steps: (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. For the comparative periods, revenue has not been adjusted and continues to be reported under ASC 605 — Revenue Recognition. Under ASC 605, revenue is recognized when the following criteria are met: (1) persuasive evidence of an arrangement exists; (2) the performance of service has been rendered to a customer or delivery has occurred; (3) the amount of fee to be paid by a customer is fixed and determinable; and (4) the collectability of the fee is reasonably assured. This guidance is effective for annual reporting periods beginning after December 15, 2017, and entities have the option of using either a full retrospective or a modified retrospective approach for the adoption of the new standard. The Company adopted this standard using the modified retrospective approach on January 1, 2018. The adoption of ASU 2014-09 did not have a material impact on the Company’s consolidated financial statements.</div></td></tr><tr><td></td><td></td><td> </td></tr><tr><td></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">In February 2016, the FASB issued new lease accounting guidance in ASU No. 2016-02, “Leases”. This new guidance was initiated as a joint project with the International Accounting Standards Board to simplify lease accounting and improve the quality of and comparability of financial information for users. This new guidance would eliminate the concept of off-balance sheet treatment for “operating leases” for lessees for the vast majority of lease contracts. Under ASU No. 2016-02, at inception, a lessee must classify all leases with a term of over one year as either finance or operating, with both classifications resulting in the recognition of a defined “right-of-use” asset and a lease liability on the balance sheet. However, recognition in the income statement will differ depending on the lease classification, with finance leases recognizing the amortization of the right-of-use asset separate from the interest on the lease liability and operating leases recognizing a single total lease expense. Lessor accounting under ASU No. 2016-02 would be substantially unchanged from the previous lease requirements under GAAP. ASU No. 2016-02 will take effect for public companies in fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted and for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, lessees and lessors must apply a modified retrospective transition approach. The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements.</div></td></tr><tr><td></td><td></td><td> </td></tr><tr><td></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px"> </div></td><td><div style="TEXT-ALIGN: justify; MARGIN: 0px">The Company has implemented all new accounting pronouncements that are in effect and that may impact its consolidated financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.</div></td></tr></table><div style="MARGIN: 0px"> </div></div></div>
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