Divedepot Com – ‘10SB12G/A’ on 4/26/00 – EX-27

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Amendment to Registration of Securities of a Small-Business Issuer   —   Form 10-SB
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10SB12G/A   Form 10-Sb/A #1                                       56    232K 
 2: EX-27       Financial Data Schedule                                1      6K 

EX-27   —   Financial Data Schedule

                                                                [Download Table]
                                                                     

<ARTICLE>                     5                                      

                                                                     
<PERIOD-TYPE>                        12-MOS               9-MOS      
<FISCAL-YEAR-END>                    DEC-31-1998          DEC-31-1999
<PERIOD-END>                         DEC-31-1998          SEP-30-1999

<CASH>                                    27,482             30,239  
<SECURITIES>                                   0                  0  
<RECEIVABLES>                             83,883             88,199  
<ALLOWANCES>                                   0                  0  
<INVENTORY>                               51,169             79,034  
<CURRENT-ASSETS>                         162,534            197,472  
<PP&E>                                   263,449          1,177,584  
<DEPRECIATION>                                 0                  0  
<TOTAL-ASSETS>                         1,161,099          2,149,063  
<CURRENT-LIABILITIES>                    401,665            524,186  
<BONDS>                                        0                  0  
<PREFERRED-MANDATORY>                          0                  0  
<PREFERRED>                                    0                  0  
<COMMON>                                   4,200          1,139,200  
<OTHER-SE>                                94,424          (175,557)  
<TOTAL-LIABILITY-AND-EQUITY>           1,161,099          2,149,063  
<SALES>                                1,326,414            922,459  
<TOTAL-REVENUES>                       1,326,414            922,459  
<CGS>                                    569,930            236,647  
<TOTAL-COSTS>                            957,312            703,682  
<OTHER-EXPENSES>                          36,811            238,356  
<LOSS-PROVISION>                               0                  0  
<INTEREST-EXPENSE>                             0                  0  
<INCOME-PRETAX>                        (237,639)          (256,226)  
<INCOME-TAX>                                   0                  0  
<INCOME-CONTINUING>                    (237,639)          (256,226)  
<DISCONTINUED>                                 0                  0  
<EXTRAORDINARY>                                0                  0  
<CHANGES>                                      0                  0  
<NET-INCOME>                           (237,639)          (256,226)  
<EPS-BASIC>                                (.17)             (.139)  
<EPS-DILUTED>                              (.17)             (.139)  
<FN>                                                                 
(1) This footnote refers to EPS Basic and EPS Diluted above.         
Adjusted for subsequent 3.0363 to one reverse split of stock.        
</FN>