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M Corp – ‘10QSB’ for 3/31/04

On: Tuesday, 7/20/04, at 10:36am ET · For: 3/31/04 · Accession #: 67715-4-10 · File #: 1-31686

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

 7/20/04  M Corp                            10QSB       3/31/04    1:22K

Quarterly Report — Small Business — Form 10-QSB
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10QSB       McOrp10Qsvmarch04                                     18     52K

Document Table of Contents

Page	(sequential)	\|	(alphabetic)	Top
			Alternative Formats (Word, et al.) Changes in Securities and Use of Proceeds Defaults Upon Senior Securities Exhibits and Reports on Form 8-K Legal Proceedings Other Information Submission of Matters to A Vote of Security Holders
1	1st Page - Filing Submission
10	Item 1. Legal Proceedings
"	Item 2. Changes in Securities and Use of Proceeds
"	Item 3. Defaults Upon Senior Securities
"	Item 4. Submission of Matters to A Vote of Security Holders
"	Item 5. Other Information
11	Item 6. Exhibits and Reports on Form 8-K

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U.S. Securities and Exchange Commission                                         
Washington, D. C.  20549                                                        

FORM 10-QSB                                                                     
(Mark One)                                                                      
[X] QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES                
EXCHANGE ACT OF   1934                                            
For the quarterly period ended  March 31, 2004                  

[   ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE                        
EXCHANGE ACT   For the transition period from      to               

Commission file number  0-1008                                                  

M Corp                                                                          
(Exact name of small business issuer as specified in its charter)               

Montana                        81-0268769           
(State or other jurisdiction of      (Employer Identification No.)              
incorporation or organization)                                                  

128 Second Street South, Great Falls, Montana   59405                           
(Address of principal executive offices)                                        

(406) 727-2600                                                                  
(Issuer's telephone number)                                                     

Not Applicable                                                                  
(Former name, former address and former fiscal year, if changed                 
since last report)                                                              

Check whether the issuer (1) filed all reports required to be filed             
by Section 13 or 15(d) of the Exchange Act during the past 12 months            
(or for such shorter period that the registrant was required to file            
such reports), and (2) has been subject to such filing requirements             
for the past 90 days. Yes   X     No                                            

APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY       
PROCEEDINGS DURING THE PRECEDING FIVE YEARS             

Check whether the registrant filed all documents and reports required           
to be filed by Section 12, 13 or 15(d) of the Exchange Act after the            
distribution of securities under a plan confirmed by a court.                   
Yes    No                                                                       

APPLICABLE ONLY TO CORPORATE ISSUERS                

State the number of shares outstanding of each of the issuer's classes          
of common equity, as of the latest practicable date:                            

        Class          Outstanding at March 31, 2004
$1.00 Par Value Common Stock                 1,537,243 Shares                   

Transitional Small Business Disclosure Format (Check One): Yes ; No X           

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M CORP                                                                          

INDEX                                                                           

MARCH 31, 2004                                                                  

                                       Page Number
PART I                                                                          

Condensed Consolidated Financial Statements:                                

Balance Sheet -                                                                 
March 31, 2004                                          2                   

Statements of Income and Comprehensive Income -                                 
Three Months Ended March 31, 2004 and 2003              3                   

Statements of Cash Flows -                                                      
Three Months Ended March 31, 2004 and 2003              4                   

Notes to Consolidated Financial Statements              5-6                     

Management's Discussion and Analysis of the                                 
Consolidated Statements of Income                        7                    
Controls and Procedures                                 8                   

PART II                                                                         

Other Information                                    9-10                   

Signatures                                             11                   

Certifications                                      14-18                   

1                                                                               

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M CORP                                                                          
CONSOLIDATED BALANCE SHEET                                                      
AS OF MARCH 31, 2004                                                            

ASSETS                                                                          

Current Assets                                                                  
Cash                                      $  22,518,718                   
Marketable Securities, at Fair Value          4,629,809                   
Receivables, Net                                 77,385                   
Prepaid Income Taxes                            275,905                   
Prepaid Expenses                                 45,094                   

Total Current Assets                      27,546,911                

Noncurrent Investments, at Fair Value              706,060                      

Property, Plant and Equipment, Net                 829,282                      

Total Assets                                  $ 29,082,253                      

LIABILITIES AND STOCKHOLDERS' EQUITY                                            

Current Liabilities                                                             
Accounts Payable and Accrued Liabilities   $    270,543                   
Current Deferred Income Taxes                   116,746                   
Related Party Payable                           159,129                   

Total Current Liabilities                   546,418               

Provision for Estimated Title and Escrow Loses     778,748                      
Minority Interests                               2,415,231                      
Long Term Deferred Income Taxes                    126,470                      

Stockholders' Equity                                                            
Common Stock, $1.00 Par Value,                                            
5,000,000 shares authorized,                                          
1,537,243 shares issued and outstanding     1,537,243                 
Capital Surplus                              18,820,301                   
Retained Earnings                             4,431,967                   
Accumulated Unrealized Gain (Loss)              425,875                   

Total Stockholders' Equity       25,215,386       

Total Liabilities and Stockholders' Equity    $ 29,082,253                      

See Notes to Consolidated Financial Statements.                                 

2                                                                               

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M CORP                                                                          

CONSOLIDATED STATEMENTS OF INCOME and COMPREHENSIVE INCOME                      

    For The Three Months
     Ended
     March 31,
                2004                2003

Operating Revenues      $       588,303         $       636,797                 

Operating Expenses                                                              

Salaries and                                                                
Payroll Costs              286,194                 238,923            

Other Expenses                201,542                 255,418               

Operating Expenses              487,736                 494,341                 

Operating Income                100,567                 142,456                 

Minority Portion                                                                
Of Income                    (8,742)                 (7,988)              

Income Before                                                                   
Income Taxes                  91,825                 134,468              

Income Tax Expense              (26,545)                (19,821)                

Net Income                       65,280                 114,647                 

Other Comprehensive Income                                                      
Increase (Decrease) in                                                      
Unrealized Holding Gains,                                                   
Net of Income Taxes            15,333                 29,987                

Comprehensive Income    $       80,613         $        144,634                 

Earnings per Share      $       0.04           $        0.07                    

Weighted Average Shares      1,545,306                1,556,230                 

See Notes to Consolidated Financial Statements.                                 

3                                                                               

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M CORP                                                                          

CONSOLIDATED STATEMENTS OF CASH FLOWS                                           

                            For The Three Months
                         Ended
                         March 31,
                             2004           2003
CASH FLOWS FROM OPERATING ACTIVITIES                                            

Net Cash Provided By                                                            
Operating Activities                   $   49,152    $   286,779          

CASH FLOWS FROM INVESTING ACTIVITIES                                            

Cash Purchases of Furniture and                                             
Equipment                                (137,488)      (14,206)          

Cash Purchases of Minority Interests        --            (3,346)           

Cash Used For Purchases of Marketable                                       
Securities Available For Sale         (3,442,291)   (1,012,610)         

Cash Received on Dispositions of Marketable                                 
Securities Available For Sale             13,392        117,782         

Net Cash Provided (Used) By                                                     
Investing Activities                  (3,566,387)      (912,380)          

CASH FLOWS FROM FINANCING ACTIVITIES                                            

Cash Purchases of Common Stock         (162,720)        (1,911)           

Dividends Paid In Cash                  --              --                

Net Cash Provided (Used) By                                                     
Financing Activities                  (162,720)         (1,911)           

NET INCREASE IN CASH                   (3,679,955)       (627,512)              

CASH - BEGINNING OF PERIOD              26,198,673      25,706,672              

CASH - END OF PERIOD                $   22,518,718    $ 25,079,160              

See Notes to Consolidated Financial Statements.                                 

4                                                                               

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M CORP                                                                          

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS                                      

MARCH 31, 2004                                                                  

Note 1.  Basis of Presentation                                                  
In the opinion of management, all adjustments necessary (consisting             
of only normal recurring accruals) have been made to the unaudited              
financial statements to present fairly the Company's financial                  
position as of March 31, 2004 and the results of the Company's                  
operations and cash flows for the three months ended March 31, 2004             
and 2003.  The results of operations for the three months ended                 
March 31, 2004 and 2003 are not indicative of the results to be                 
expected for the full year.                                                     

The consolidated financial statements include the accounts of the               
Company, its wholly owned subsidiaries and its majority owned                   
subsidiaries. All significant intercompany transactions and balances            
have been eliminated in consolidation.                                          

Members of the Anne Marie and Paul J. McCann family control,                    
directly or indirectly, approximately 95% of the Company's issued               
and outstanding common stock.                                                   

Note 2.  Significant Accounting Policies                                        
For the purposes of the statements of cash flows, cash equivalents              
include time deposits, certificates of deposit and money market                 
accounts, all with original maturities of three months or less.                 

The Company's investment security portfolios, current and noncurrent,           
are carried at fair value in the Company's balance sheet at March 31,           
2004. The net unrealized holding gain at March 31, 2004, net of the             
estimated income tax effects and minority interests in the unrealized           
holding gains, is included in Accumulated Other Comprehensive Income            
at March 31, 2004.                                                              

Basic earnings per share (EPS) is calculated by dividing net income             
by the weighted number of common shares outstanding for the period.             

Note 3.  Contingencies                                                          

The Board of Directors has approved the Company's participation in an           
attempt to purchase a savings and loan institution.  Should the                 
purchase take place, the liquidity of the Company will be                       
significantly affected.                                                         

5                                                                               

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M CORP                                                                          

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS-CONTINUED                            

MARCH 31, 2004                                                                  

Note 4.  Segment Information                                                    

Sales to outside concerns, interest revenues and segment operating              
profit for the Company's reportable segments were as follows for                
the period ended March 31, 2004:                                                

            Sales To                   Segment
             Outside      Interest     Operating
            Concerns     Revenues       Profit

Financial Holding Company    $ 55,358    $ 28,036      $(10,852)                
Title Insurance Operations    369,382      10,477        76,297                 
Rental Properties             125,050        --          35,122                 

Consolidated                 $549,790    $ 38,513      $100,567                 

Note 5.  Subsequent Event                                                       
Diversified Realty, Inc., a subsidiary of M Corp owned one                      
property, not operated as a rental unit, in Clearwater, Florida                 
which was listed for sale as of March 31, 2004.   On May 25, 2004               
the Company sold this property which is carried on the financial                
statements at a cost of $122,000 with $60,938 in accumulated                    
depreciation.    The net proceeds from the sale, $484,231, are                  
currently being held by Asset Preservation Inc. pending a like-kind             
exchange expected to occur in the second or third quarter of 2004.              
The Company has not yet identified the new property in connection               
with this exchange.                                                             

6                                                                               

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M CORP                                                                          

MANAGEMENT'S DISCUSSION AND ANALYSIS                                            
OF THE STATEMENTS OF INCOME                                       

MARCH 31, 2004                                                                  

A summary of the period to period changes in items included in the              
statements of income is shown below.                                            

                         COMPARISON OF
                          Three Months
                         Ended
                         March 31,
                         2004 and 2003

                                   Increases
                                   (Decreases)

Operating Revenues      $  (48,494)      (7.6%) 

Operating Expenses      $    (6,605)     (1.3%) 

Net Income              $  (49,367)     (43.1%) 

Revenues decreased $48,494 in the first quarter of 2004 compared                
with the first quarter of 2003 primarily to a decrease in title                 
income of $154,129 (30.1%) and a gain on sale of securities in the              
amount of $10,000 during first quarter 2004 compared to a loss of               
$61,752 during the same time period in 2003.  Other factors include             
a $13,874 (12.5%) increase in rental income and an increase in other            
revenue of $25,220.  Operating expenses decreased $6,605 (1.3%) in              
the first quarter of 2004 as compared with the first quarter of 2003            
due to decrease in other expenses of $56,652 (24.1%), an increase in            
depreciation of $2,777 (13.7%), and an increase in salaries of                  
$47,270 (19.8%)  The provision for income tax expense increased by              
$6,724 (33.9%) in the first quarter of 2004 as compared with the                
first quarter of 2003 due mainly to an increase in deferred income              
tax expense caused primarily by bonus depreciation.                             

7                                                                               

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M CORP                                                                          

CONTROLS AND PROCEDURES                                                         

MARCH 31, 2004                                                                  

Evaluation of disclosure controls and procedures.  Based on an                  
evaluation carried out under the supervision and with the                       
participation of our management, including our Chief Executive                  
Officer and Chief Financial Officer during the 90-day period prior              
to the filing of this report, our Chief Executive Officer and Chief             
Financial Officer believe that our disclosure controls and procedures,          
as defined in Securities Exchange Act Rules 13a-14 and 15d-14, are,             
to the best of their knowledge, effective.                                      

Changes in internal controls, subsequent to the date of this                    
evaluation.  Our Chief Executive Officer and Chief Financial Officer            
are not aware of any significant changes in our internal controls over          
significant deficiencies and material weakness, or in other factors             
that could significantly affect these controls to ensure that                   
information required to be disclosed by us, in reports that we file             
or submit under the Securities Act, is recorded, processed,                     
ummarized, and reported within the time period specified in                     
Securities and Exchange Commission rules or regulations.                        

8                                                                               

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M CORP                                                                          

PART II                                                                         

OTHER INFORMATION                                                               

MARCH 31, 2004                                                                  

ITEM 1  LEGAL PROCEEDINGS                                                       

None                                                                            

ITEM 2  CHANGES IN SECURITIES AND USE OF PROCEEDS                               

None                                                                            

ITEM 3  DEFAULTS UPON SENIOR SECURITIES                                         

None                                                                            

ITEM 4  SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS                     

None                                                                            

ITEM 5  OTHER INFORMATION                                                       

None                                                                            

9                                                                               

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M CORP                                                                          

OTHER INFORMATION - CONTINUED                                                   

ITEM 6  EXHIBITS AND REPORTS ON FORM 8-K                                        

(a)  Exhibits:                                                            

Exhibit                                                     
Number   Description                               Page #   

3.1        Articles of Incorporation                    12      
3.2        By-Laws                                      12      
10         Material Contracts                           12      
16         Letter on change in certifying accountant    13      
31.1       Certification required under Section 302  14-15      
31.2       Certification required under Section 302  16-17      
32.1       Certification required under Section 906     18      
32.2       Certification required under Section 906     18      

(b)  Reports on Form 8-K                                                  

On October 20, 2003, Dwyer & Company, Pc, our independent                       
accountant, resigned, when the review for the period ending                     
September 30, 2003 was completed.  February 23, 2004,                           
we engaged Anderson ZurMuehlen & Co., P.C. as our principal                     
accountant to audit our financial statements.  Dwyer & Company,                 
CPA, PC's report on the financial statements for either of the                  
past two years did not contain an adverse opinion and was not                   
modified as to uncertainty, audit scope or accounting principles.               
A current report on Form 8-K was filed on February 24, 2004,                    
regarding the change in auditors.  On April 27, 2004, Form 8-K/A                
was filed including additional disclosures required by the                      
Securities Exchange Commission.                                                 

10                                                                              

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M CORP                                                                          

SIGNATURES                                                      

In accordance with Section 13 or 15(d) of the Exchange Act, the                 
Registrant has caused this report to be signed on its behalf by                 
the undersigned, thereunto duly authorized.                                     

M Corp                                                                          

Date:  July 9, 2004                   By:         s/S. M. McCann                
                       S. M. McCann,
President, Chairman of the Board                                                

In accordance with the Exchange Act, this report has been signed                
below by the following persons on behalf of the Registrant and in               
the capacities indicated on July 9, 2004.                                       

Director                                s/R. Bruce Robson                       
                     R. Bruce Robson

Director                                s/A.M. McCann                           
                   A.M. McCann

Chief Financial Officer                 s/D. Mellinger                          
                    D. Mellinger

Chief Executive Officer                 s/Paul J. McCann                        
                    Paul J. McCann

11                                                                              

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M CORP                                                                          

EXHIBIT 3.1                                                                     

ARTICLES OF INCORPORATION                                                       

There have been no amendments to the Articles of Incorporation                  
for M Corp during the first fiscal quarter of 2004.                             

EXHIBIT 3.2                                                                     

BY-LAWS                                                                         

During the first quarter  ending March 31, 2004, there were no                  
changes to M Corp's By-laws.                                                    

EXHIBIT 10                                                                      

MATERIAL CONTRACTS                                                              

No material contracts were executed or became effective during                  
the first quarterof 2004.                                                       

12                                                                              

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M Corp                                                                          

EXHIBIT 16                                                                      

LETTER ON CHANGE IN CERTIFYING ACCOUNTANT                                       

[DWYER & COMPANY, CPA, PC LETTERHEAD]                                           

DWYER & COMPANY, CPA, PC [LOGO]                                                 

18 6TH street North, Suite 200, Great Falls, MT   59401                         
Phone (406) 453-2463  Fax (406) 727-3225                                        

February 23, 2004                                                               

Securities and Exchange Commission                                              
450 Fifth Street, N.W.                                                          
Washington, D.C.   20549                                                        

Ladies and Gentlemen:                                                           

We have read the Form 8-K, item 4, for M Corp (SEC File No.                     
0-1008) dated February  23, 2004, and form 8-K/A dated April                    
27, 2004, and we agree with the statements made therein                         
concerning our resignation.                                                     

Sincerely,                                                                      

/s/Dwyer & Company, CPA, PC                                                   
Dwyer & Company, CPA, PC                                                      

13                                                                              
M Corp                                                                          

EXHIBIT 31.1                                                                    
CERTIFICATION                                                                   

I, Paul J. McCann, certify that:                                                

1.  I have reviewed this quarterly report on Form 10-QSB of                     
M Corp;                                                                 

2.  Based on my knowledge, this report does not contain any                     
untrue statement of a material fact or omit to state a material fact    
necessary to make the statements made, in light of the circumstances    
under which such statements were made, not misleading with respect to   
the period covered by this report;                                      

3.  Based on my knowledge, the financial statements, and other financial        
information included in the quarterly report, fairly present in         
all material respects the financial condition, results of operations    
and cash flows of M Corp, as of, and for, the periods presented in this 
report.                                                                 

4.  M Corp's other certifying officers and I are responsible for                
establishing and maintaining disclosure controls and procedures (as     
defined in Exchange Act Rules 13a-15(e) and 15d-15(e) and internal      
control over financial reporting (as defined in Exchange Act Rules      
13a- 15(f) and 15d-15(f) for M Corp and have:                           

a. Designed such disclosure controls and procedures, or caused such     
disclosure controls and procedures to be designed under our supervision,
to ensure that material information relating to M Corp, including its   
consolidated subsidiaries, is made known to us by others within those   
entities, particularly during the period in which this report is being  
prepared;                                                               

b.  Evaluated the effectiveness of M Corp's disclosure controls         
and procedures and presented in this report our conclusions about the   
effectiveness of the disclosure controls and procedures, as of the end  
of the period covered by this report based on such evaluation; and:     

c. Disclosed in this report any change in M Corp's internal control over
financial reporting that occurred during M Corp's first fiscal quarter  
that has materially affected, or is reasonably likely to materially     
affect M Corp's internal control over financial reporting;              

14                                                                              

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M Corp                                                                          

EXHIBIT 31.1 - CONTINUED                                                        
CERTIFICATION                                                                   

5. M Corp's other certifying officers and I have disclosed, based on our        
most recent evaluation of internal control over financial                 
reporting, to M Corp's auditors and the audit committee of                
M Corp's board of directors:                                              

a. All significant deficiencies and material weaknesses in the design     
or operation of internal controls over financial reporting which are      
reasonably likely to adversely affect M Corp's ability to record,         
process, summarize and report financial information;  and                 

b. any fraud, whether or not material, that involves management or        
other employees who have a significant role in M Corp's internal    
control over financial reporting.                                   

Date: July 9, 2004             s/Paul J. McCann                         
       Paul J. McCann,
               Chief Executive Officer

15                                                                              

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M Corp                                                                

EXHIBIT 31.2                                                                    

CERTIFICATION                                                                   

I, D. Mellinger, certify that:                                                  

1.  I have reviewed this quarterly report on Form 10-QSB of                     
M Corp.                                                                 

2. Based on my knowledge, this report does not contain any                      
untrue statement of a material fact or omit to state a material fact      
necessary to make the statements made, in light of the circumstances      
under which such statements were made, not misleading with respect to     
the period covered by this report;                                        

3. Based on my knowledge, the financial statements, and other financial         
information included in the quarterly report, fairly present in           
all material respects the financial condition, results of operations      
and cash flows of M Corp, as of, and for, the periods presented in        
this report.                                                              

4. M Corp's other certifying officers and I are responsible                     
for establishing and maintaining disclosure controls and procedures (as   
defined in Exchange Act Rules 13a-15(e) and 15d-15(e) and internal        
control over financial reporting (as defined in Exchange Act Rules 13a-   
15(f) and 15d-15(f) for M Corp and have:                                  

a.  Designed such disclosure controls and procedures, or caused such      
disclosure controls and procedures to be designed under our supervision,  
to ensure that material information relating to M Corp, including its     
consolidated subsidiaries, is made known to us by others within those     
entities, particularly during the period in which this report is being    
prepared;                                                                 

b.  Evaluated the effectiveness of M Corp's disclosure controls           
and procedures and presented in this report our conclusions about the     
effectiveness of the disclosure controls and procedures, as of the end    
of the period covered by this report based on such evaluation; and:       

c. Disclosed in this report any change in M Corp's internal control over  
 financial reporting that occurred during M Corp's first fiscal quarter that
has materially affected, or is reasonably likely to materially affect M   
Corp's internal control over financial reporting;                         

16                                                                              

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M Corp                                                                          

EXHIBIT 31.2 - CONTINUED                                                        
CERTIFICATION                                                                   

5.  M Corp's other certifying officers and I have disclosed, based on our most  
recent evaluation of internal control over financial  reporting, to     
 M Corp's auditors and the audit committee of M Corp's board of directors:

 a.  All significant deficiencies and material weaknesses in the design or
operation of internal controls over financial reporting which are       
reasonably likely to adversely affect M Corp's ability to record,       
process, summarize and report financial information;  and               

b.   any fraud, whether or not material, that involves management or    
other employees who have a significant role in M Corp's internal control
over financial reporting.                                               

Date: July 9, 2004             s/D. Mellinger                           
     D. Mellinger,
               Chief Financial Officer

17                                                                              

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M Corp                                                                          

EXHIBIT 32.1                                                                    

                                 CERTIFICATION PURSUANT TO
                                      18 U.S.C. SECTION 1350
                                AS ADOPTED UPRSUANT TO
                             SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of  M Corp on Form 10-QSB for the       
period ending March 31, 2004 as filed with the Securities and Exchange          
Commission on the date hereof (the "Report"),  I, Paul J. McCann, Chief         
Executive Officer of M Corp, certify, pursuant to 18 U.S.C. Section 1350,       
as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, to the    
best of my knowledge and belief, that;                                          

The report fully compiles with the requirements of section 13(a) or 15(d) of    
the Securities Exchange Act of 1934; and                                        

The information contained in the Report fairly presents, in all material        
respects, the financial condition and result of operations of M Corp.           

Date:  July 9, 2004                      s/Paul J. McCann                       
                 Paul J. McCann,
                         Chief Executive Officer

EXHIBIT 32.2                                                                    

                                 CERTIFICATION PURSUANT TO
                                      18 U.S.C. SECTION 1350
                                AS ADOPTED UPRSUANT TO
                             SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of  M Corp on Form 10-QSB for the       
period ending March 31, 2004 as filed with the Securities and Exchange          
Commission on the date hereof (the "Report"),  I, D. Mellinger, Chief Financial 
\Officer of M Corp, certify, pursuant to 18 U.S.C. Section 1350, as adopted     
pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, to the best of my    
knowledge and belief, that;                                                     

The report fully compiles with the requirements of section 13(a) or 15(d) of    
the Securities Exchange Act of 1934; and                                        

The information contained in the Report fairly presents, in all material        
respects, the financial condition and result of operations of  M Corp.          

Date:  July 9, 2004                      s/D. Mellinger                         
                   D. Mellinger,
                             Chief Financial Officer

18

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Dates Referenced Herein and Documents Incorporated by Reference

		Referenced-On Page
This ‘10QSB’ Filing	Date	First	Last	Other Filings

Filed on:	7/20/04
	7/9/04	12	18
	5/25/04	7
	4/27/04	11	14
For Period End:	3/31/04	1	18	NT 10-K, NT 10-Q
	2/24/04	11
	2/23/04	11	14
	10/20/03	11
	9/30/03	11		10QSB, 10QSB/A
	3/31/03	2	8	10QSB, 10QSB/A, NT 10-K, NT 10-Q
				List all Filings

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Filing Submission 0000067715-04-000010 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

M Corp – ‘10QSB’ for 3/31/04

On: Tuesday, 7/20/04, at 10:36am ET · For: 3/31/04 · Accession #: 67715-4-10 · File #: 1-31686

Previous ‘10QSB’: ‘10QSB/A’ on 5/19/04 for 9/30/03 · Latest ‘10QSB’: This Filing

Quarterly Report — Small Business — Form 10-QSBFiling Table of Contents

Document Table of Contents

Dates Referenced Herein and Documents Incorporated by Reference

Quarterly Report — Small Business — Form 10-QSB
Filing Table of Contents