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Joey New York, Inc. – ‘10-K/A’ for 2/28/17 – ‘EX-101.INS’

On: Thursday, 7/13/17, at 11:06am ET · For: 2/28/17 · Accession #: 1079974-17-335 · File #: 0-55727

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

 7/13/17  Joey New York, Inc.               10-K/A      2/28/17   65:2.7M                                   Edgar.Tech Fili… Svcs/FA

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

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K/A      Amendment to Annual Report                          HTML    386K 
 2: EX-21.1     Subsidiaries List                                   HTML     16K 
 3: EX-31.1     Certification -- §302 - SOA'02                      HTML     22K 
 4: EX-31.2     Certification -- §302 - SOA'02                      HTML     22K 
 5: EX-32.1     Certification -- §906 - SOA'02                      HTML     18K 
 6: EX-32.2     Certification -- §906 - SOA'02                      HTML     18K 
13: R1          Document and Entity Information                     HTML     45K 
14: R2          Consolidated Balance Sheets                         HTML     84K 
15: R3          Consolidated Balance Sheets (Parenthetical)         HTML     27K 
16: R4          Consolidated Statements of Operations               HTML     60K 
17: R5          Consolidated Statements of Stockholders' Deficit    HTML     56K 
18: R6          Consolidated Statements of Cash Flows               HTML     77K 
19: R7          1 Nature of Business                                HTML     26K 
20: R8          2 Significant Accounting Policies                   HTML     52K 
21: R9          3 Inventory                                         HTML     21K 
22: R10         4 Property and Equipment                            HTML     26K 
23: R11         5 Fair Value Disclosures                            HTML     29K 
24: R12         6 Related Party Advances                            HTML     23K 
25: R13         7 Long-Term Debt                                    HTML     21K 
26: R14         8 Income Taxes                                      HTML     31K 
27: R15         9 Convertible Debt                                  HTML     31K 
28: R16         10 Derivative Liabilities                           HTML     30K 
29: R17         11 Debt Discount, Original Issue Discounts and      HTML     25K 
                Debt Issuance Costs                                              
30: R18         12 Commitments and Contingencies                    HTML     25K 
31: R19         13 Equity                                           HTML     34K 
32: R20         14 Acquisition of the Reflex Productions, Inc.      HTML     47K 
33: R21         15 Subsequent Events                                HTML     23K 
34: R22         2 Summary of Significant Accounting Policies        HTML    106K 
                (Policies)                                                       
35: R23         4 Property and Equipment (Tables)                   HTML     25K 
36: R24         5 Fair Value Disclosures (Tables)                   HTML     26K 
37: R25         8 Income Taxes (Tables)                             HTML     29K 
38: R26         9 Convertible Debt (Tables)                         HTML     30K 
39: R27         10 Derivative Liabilities (Tables)                  HTML     31K 
40: R28         11 Debt Discount, Original Issue Discounts and      HTML     24K 
                Debt Issuance Costs (Tables)                                     
41: R29         13 Equity (Tables)                                  HTML     23K 
42: R30         14 Acquisition of the Reflex Productions, Inc.      HTML     44K 
                (Tables)                                                         
43: R31         2 Significant Accounting Policies (Details          HTML     34K 
                Narrative)                                                       
44: R32         4 Property and Equipment (Details)                  HTML     27K 
45: R33         4 Property and Equipment (Details Narrative)        HTML     21K 
46: R34         5 Fair Value Disclosures (Details)                  HTML     35K 
47: R35         6 Related Party Advances (Details Narrative)        HTML     20K 
48: R36         7 Long-Term Debt ( Details Narrative)               HTML     30K 
49: R37         8 Income Taxes (Details)                            HTML     25K 
50: R38         8 Income Taxes (Details 1)                          HTML     28K 
51: R39         8 Income Taxes (Details Narrative)                  HTML     24K 
52: R40         9 Convertible Debt (Details)                        HTML     40K 
53: R41         10 Derivative Liabilities (Details)                 HTML     34K 
54: R42         10 Derivative Liabilities (Details 1)               HTML     34K 
55: R43         10 Derivative Liabilities (Details Narrative)       HTML     19K 
56: R44         11 Debt Discount, Original Issue Discounts and      HTML     26K 
                Debt Issuance Costs (Details)                                    
57: R45         11 Debt Discount, Original Issue Discounts and      HTML     23K 
                Debt Issuance Costs (Details Narrative)                          
58: R46         13 Equity (Details)                                 HTML     32K 
59: R47         13 Equity (Details Narrative)                       HTML     38K 
60: R48         14 Acquisition of the Reflex Productions, Inc.      HTML     34K 
                (Details)                                                        
61: R49         14 Acquisition of the Reflex Productions, Inc.      HTML     52K 
                (Details 1)                                                      
62: R50         15 Subsequent Events (Details Narrative)            HTML     30K 
64: XML         IDEA XML File -- Filing Summary                      XML    108K 
63: EXCEL       IDEA Workbook of Financial Reports                  XLSX     52K 
 7: EX-101.INS  XBRL Instance -- jny-20170228                        XML    563K 
 9: EX-101.CAL  XBRL Calculations -- jny-20170228_cal                XML    111K 
10: EX-101.DEF  XBRL Definitions -- jny-20170228_def                 XML    162K 
11: EX-101.LAB  XBRL Labels -- jny-20170228_lab                      XML    496K 
12: EX-101.PRE  XBRL Presentations -- jny-20170228_pre               XML    385K 
 8: EX-101.SCH  XBRL Schema -- jny-20170228                          XSD    105K 
65: ZIP         XBRL Zipped Folder -- 0001079974-17-000335-xbrl      Zip     71K

‘EX-101.INS’ — XBRL Instance — jny-20170228

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NOTE 1. NATURE OF BUSINESS ORGANIZATION Joey New York, Inc. ("the Company") was incorporated under the laws of the State of Nevada on December 22, 2011. Effective August 27, 2013, the Board of Directors approved a name change to Joey New York, Inc. On May 12, 2014, the Company merged with a Florida limited liability company, RAR Beauty, LLC, which distributes natural skin care and beauty products on the wholesale and retail levels and operates under the name of Joey New York and with Pronto Corp a registered company. The Company accounted for the acquisition as a reverse merger whereby, the operations of RAR Beauty, LLC is the continuing entity for financial reporting purposes and the former members of RAR Beauty, LLC owning approximately 75% of the Company. On May 12, 2014, RAR Beauty, LLC became a wholly owned subsidiary of the Company. On February 26, 2016 Joey New York, Inc. ("JOEY" or the "Company") entered into an Agreement and Plan of Merger with its wholly-owned subsidiary, Joey Merger Subsidiary, Inc., a Nevada Corporation ("Merger Sub"), with Merger Sub being the surviving entity but with a name change to Joey New York, Inc.. As part of that merger, each 200 shares of our common stock were exchanged for one share in the surviving company. The officers and directors of JOEY remain the officers and directors subsequent to the merger. The reverse exchange ratio of 1 share for 200 shares became effective on August 1, 2016 on the stock market upon review by and approval by the Financial Industry Regulatory Authority ("FINRA"). On August 11, 2016, the Company entered into a purchase agreement for the acquisition of 100% of the common stock of Reflex Productions, Inc. (Reflex) Reflex provides clinical cosmetic procedures including Botox injections and other cosmetic procedures. In exchange for the common stock of Reflex the Company issued 25,000,000 restricted shares of its common stock and 42,000,000 warrants to the owners of Reflex. During the three months ended August 31, 2016, the company issued 25,500,000 shares of common stock, 25,000,000 of which were issued in order to acquire a 100% interest in The LABB, LLC. (see note 9). Joey New York is divided into two divisions. One being "THE LABB", Aesthetic Beauty Bar. The other is the Joey New York® cosmetics. The LABB offers only FDA approved Injectable Services in state of the art, "by appointment only" luxury suites whose appointments are made either through online booking or by telephone. The Company through its wholly owned subsidiary, RAR Beauty, LLC doing business under the name Joey New York, distributes natural skin care and beauty products on wholesale and retail levels. The Company's headquarters is based in Sunny Isles Beach, Florida.

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NOTE 2. SIGNIFICANT ACCOUNTING POLICIES GOING CONCERN The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. For the year ended February 28, 2017 the Company has incurred a loss from operations of $889,621. The Company has a history of losses resulting in an accumulated deficit of $4,479,352. The Company has negative working capital, in the amount of $4,464,090, as of February 28, 2017. The Company intends to fund operations and continuing product development through debt and equity financing arrangements, which efforts may be insufficient to fund its capital expenditures, working capital and other cash requirements. The Company cannot be certain that it will be successful in its efforts to attain such capital or that the terms of capital will be at acceptable terms. These factors, among others, raise substantial doubt about the Company's ability to continue as a going concern. The accompanying consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. USE OF ESTIMATES The preparation of financial statements in conformity with U.S. general accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. CASH AND CASH EQUIVALENTS For purposes of the statement of cash flows, cash equivalents include demand deposits, money market funds, and all highly liquid debt instructions with original maturities of three months or less. ACCOUNTS RECEIVABLE The company uses the reserve method of accounting for doubtful accounts. There were no bad debts as of February 28, 2017 and February 29, 2016. Based on prior experience no provision for doubtful accounts was deemed necessary. FINANCIAL INSTRUMENTS The Company's balance sheet includes certain financial instruments, primarily, cash, accounts receivable, inventory, accounts payable, and debt to related parties. The carrying amounts of current assets and current liabilities approximate their fair value due to the relatively short period of time between the origination of these instruments and their expected realization. CONCENTRATIONS AND CREDIT RISKS The Company's financial instruments that are exposed to concentrations and credit risk primarily consist of its cash, sales and accounts receivable. Cash - The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company's management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited. Receivables - The Company issues credit to its customers, based on their credit worthiness. The Company does not have a long history with its customers, to base its credit history and therefore has credit risk. The Company has not incurred bad debts and therefore has not set a provision for doubtful accounts. Sales - The company had significant revenues from a single customer that represented 75% of total revenues in 2016 and two customers represented 68% of total revenues in 2015. INVENTORY Inventory is stated at the lower of cost or market, determined by the first-in, first-out method. Inventory consists solely of finished goods. PROPERTY, EQUIPMENT AND LONG-LIVED ASSETS Property and equipment are recorded at cost. Depreciation is provided over the estimated useful lives of the assets, five years, utilizing the straight method. Maintenance and repairs are expensed as incurred. Expenditures which significantly increase value or extend useful asset lives are capitalized. When property or equipment is sold or retired, the related costs and accumulated depreciation are removed from the accounts and any gain or loss is recognized. The carrying amount of all long-lived assets is evaluated periodically to determine if adjustment to the depreciation period or the undepreciated balance is warranted. Based upon its most recent analysis, the Company believes that no impairment of property and equipment existed at February 28, 2017. Long-lived assets such as property, equipment and identifiable intangibles are reviewed for impairment whenever facts and circumstances indicate that the carrying value may not be recoverable. When required, impairment losses on assets to be held and used are recognized based on the fair value of the asset. The fair value is determined based on estimates of future cash flows, market value of similar assets, if available, or independent appraisals, if required. If the carrying amount of the long-lived asset is not recoverable from its undiscounted cash flows, an impairment loss is recognized for the difference between the carrying amount and fair value of the asset. When fair values are not available, the Company estimates fair value using the expected future cash flows discounted at a rate commensurate with the risk associated with the recovery of the assets. We did not recognize any impairment losses for any periods presented. INTANGIBLE ASSET The Company's intangible assets consist of goodwill and is accounted for as an indefinite lived intangible asset in accordance with ASC 350 "Goodwill and Other Intangible Assets" ("ASC 350"). Intangible assets are reviewed annually for impairment or whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. There were no impairment charges taken during the years ended February 28, 2017 and February 29, 2016. REVENUE RECOGNITION The Company recognizes revenue in accordance with ASC 605, "Revenue Recognition". Revenue from the sale of cosmetics and other retail products is recognized when all of the following criteria have been met: <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 4%; font: 12pt Times New Roman, Times, Serif">i)</td> <td style="width: 96%; font: 12pt Times New Roman, Times, Serif; text-align: justify">Persuasive evidence for an agreement exists;</td></tr> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif">ii)</td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">The product has been provided;</td></tr> </table> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 4%">iii)</td> <td style="width: 96%; text-align: justify">The fee is fixed or determinable; and,</td></tr> <tr style="vertical-align: top"> <td>iv)</td> <td style="text-align: justify">Collection is reasonably assured.</td></tr> </table> We recognize a sale when the product has been shipped at which time risk of loss has passed to the customer and the above criteria have been met. Revenue from the provision of cosmetic procedures is recognized at the point of sale. Substantially all sales are paid for at the time of service based on established price lists and when all the following criteria have been met: <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 4%">i)</td> <td style="width: 96%; text-align: justify">Persuasive evidence for an agreement exists;</td></tr> <tr style="vertical-align: top"> <td>ii)</td> <td style="text-align: justify">Service has been provided;</td></tr> </table> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 4%">iii)</td> <td style="width: 96%; text-align: justify">The fee is fixed or determinable; and,</td></tr> <tr style="vertical-align: top"> <td>iv)</td> <td style="text-align: justify">Collection is reasonably assured.</td></tr> </table> SHARE-BASED COMPENSATION ASC 718, Compensation – Stock Compensation, prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the financial statements based on their fair values. That expense is recognized in the period of grant. The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, Equity – Based Payments to Non- Employees. Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable: (a) the goods or services received; or (b) the equity instruments issued. The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date. Share-based expense for the years ending February 28, 2017 and February 29, 2016 were $0 and $0, respectively. INCOME TAXES The Company accounts for income taxes under ASC 740, Income Taxes. Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. Deferred tax assets or liabilities were off-set by a 100% valuation allowance, therefore there has been no recognized benefit as of February 28, 2017. DERIVATIVE LIABILITY The Company accounts for derivative instruments in accordance with ASC 815, which establishes accounting and reporting standards for derivative instruments and hedging activities, including certain derivative instruments embedded in other financial instruments or contracts and requires recognition of all derivatives on the balance sheet at fair value, regardless of hedging relationship designation. Accounting for changes in fair value of the derivative instruments depends on whether the derivatives qualify as hedge relationships and the types of relationships designated are based on the exposures hedged. At February 28, 2017 and February 29, 2016, the Company did not have any derivative instruments that were designated as hedges. COMMITMENTS AND CONTINGENCIES The Company follows ASC 450-20, "Loss Contingencies," to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. There were no commitments or contingencies as of February 28, 2017. ADVERTISING Advertising costs are expensed as incurred. Advertising costs incurred for the period ending February 28, 2017 and February 29, 2016 were $252,321 and $60, respectively. EARNINGS PER SHARE Net income (loss) per share is calculated in accordance with ASC 260, "Earnings Per Share." The weighted-average number of common shares outstanding during each period is used to compute basic earning or loss per share. Diluted earnings or loss per share is computed using the weighted average number of shares and diluted potential common shares outstanding. Dilutive potential common shares are additional common shares assumed to be exercised. Basic net income (loss) per common share is based on the weighted average number of shares of common stock outstanding at February 28, 2017 and February 29, 2016. Due to net operating loss, there is no presentation of dilutive earnings per share, as it would be anti-dilutive. As of February 28, 2017, the Company had no dilutive potential common shares. RECENT ACCOUNTING PRONOUNCEMENTS We have reviewed all the recently issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company. In March 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2016-09, Compensation – Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. This guidance changes how companies account for certain aspects of share-based payments to employees. Among other things, under the new guidance, companies will no longer record excess tax benefits and certain tax deficiencies in additional paid-in-capital ("APIC"), but will instead record such items as income tax expense or benefit in the income statement, and APIC pools will be eliminated. Companies will apply this guidance prospectively. Another component of the new guidance allows companies to make an accounting policy election for the impact of forfeitures on the recognition of expense for share-based payment awards, whereby forfeitures can be estimated, as required today, or recognized when they occur. If elected, the change to recognize forfeitures when they occur needs to be adopted using a modified retrospective approach. All of the guidance will be effective for the Company in the fiscal year beginning October 1, 2017. Early adoption is permitted. The Company is currently evaluating the impact of this guidance, if any, on its financial statements and related disclosures. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which issued new guidance related to leases that outlines a comprehensive lease accounting model and supersedes the current lease guidance. The new guidance requires lessees to recognize lease liabilities and corresponding right-of-use assets for all leases with lease terms of greater than 12 months. It also changes the definition of a lease and expands the disclosure requirements of lease arrangements. The new guidance must be adopted using the modified retrospective approach and will be effective for the Company in the fiscal year beginning October 1, 2019. Early adoption is permitted. The Company is currently evaluating the impact of this guidance, if any, on its financial statements and related disclosures. In July 2015, the FASB issued ASU No. 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory. The guidance requires an entity to measure inventory at the lower of cost or net realizable value, which is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation, rather than the lower of cost or market in the previous guidance. This amendment applies to inventory that is measured using first-in, first-out (FIFO). This amendment is effective for public entities for fiscal years beginning after December 15, 2016, including interim periods within those years. A reporting entity should apply the amendments prospectively with earlier application permitted as of the beginning of an interim or annual reporting period. The Company is currently evaluating the impact of this guidance, if any, on its financial statements and related disclosures. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers ("ASU 2014-09"), which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. ASU 2014-09 will replace most existing revenue recognition guidance in U.S. generally accepted accounting principles when it becomes effective. In July 2015, the FASB deferred the effective date of the standard by an additional year; however, it provided companies the option to adopt one year earlier, commensurate with the original effective date. Accordingly, the standard will be effective for the Company in the fiscal year beginning October 1, 2018, with an option to adopt the standard for the fiscal year beginning October 1, 2017. The Company is currently evaluating this standard and has not yet selected a transition method or the effective date on which it plans to adopt the standard, nor has it determined the effect of the standard on its financial statements and related disclosures.

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NOTE 3 - INVENTORY Inventory consists of finished goods. Inventory is carried at cost on a first-in-first-out basis (FIFO) and held at public warehouse, which performs shipping and distribution function. All products held in inventory are of our popular brands ordered and anticipated minimal order quantities are held in inventory necessary to operate without backlog or delays in order fulfillment. Products have not significantly changed from year to year and there is no concentration of suppliers.

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NOTE 4 - PROPERTY AND EQUIPMENT Property consists of equipment purchased for the production of revenues. As of February 28, 2017 and February 29, 2016: <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="vertical-align: top; padding-bottom: 1.5pt; text-align: justify">Description</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="vertical-align: top; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: justify">2017</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="vertical-align: top; border-bottom: black 1.5pt solid; text-align: justify">2016</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 78%"> Property and equipment </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 8%; text-align: right">30,569</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 8%; text-align: right">10,459</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1.5pt; text-align: justify">Less accumulated depreciation</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: right">11,692</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">7,002</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-bottom: 3pt"> Property and equipment, net</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; padding-bottom: 3pt">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; padding-bottom: 3pt; text-align: right">18,877</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">3,457</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table> Depreciation for the years ending February 28, 2017 and February 29, 2016 was $4,690 and $655, respectively.

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NOTE 5 – FAIR VALUE DISCLOSURES The following is an analysis of liabilities presented at fair value by level as of February 28, 2017. No assets or equity instruments were presented at fair value as of February 28, 2017. No assets, liabilities or equity instruments were presented at fair value as of February 2, 2016. <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: black 1.5pt solid; text-align: center">Fair Value Measurements at December 31,2016</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr> <td style="padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: center">Quoted Prices in Active Markets for Identical Assets (Level 1)</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="padding-bottom: 1.5pt; text-align: center">Significant Other Observable Inputs (Level 2)</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: center">Significant Unobservable Inputs (Level 3)</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Total Carrying Value</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="width: 52%; text-align: justify">Derivative liabilities – debt</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">303,308</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">303,308</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify">Less: current portion</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">187,006</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">187,006</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify">Long-term portion</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom">$</td> <td style="vertical-align: bottom; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom">$</td> <td style="vertical-align: bottom; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">116,302</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">116,302</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> </table>

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NOTE 6 - RELATED PARTY ADVANCES The Company's management has advanced funds and has made payments on behalf of the Company for the purpose of meeting obligations. These accumulated advances have been formalized by demand notes payable and accrue interest at 2.6%. The Company is indebted to its two majority shareholders for an aggregate amount of $XXX and $612,737, as of February 28, 2017 and February 29, 2016, respectively.

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NOTE 7 - LONG-TERM DEBT On May 12, 2014, in accordance with the acquisition agreement, the Company issued promissory notes payable, amounting $3,000,000 to its two majority shareholders. The terms of the notes (2, each at $1,500,000) are at a stated interest rate of 5% and mature on May 12, 2016. The company recorded this as an equity transaction as the notes did not represent any prior or future compensation. In accordance with the acquisition agreement, the previous majority shareholder of Pronto Corp. received a promissory note payable of $15,600 for costs incurred prior to the acquisition. The note has a stated interest rate of 5% and matured on July 12, 2014. The debt was paid in February 2016.

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<us-gaap:IncomeTaxDisclosureTextBlock contextRef="From2016-03-01to2017-02-28">

NOTE 8 - INCOME TAXES Income taxes are provided based upon the liability method. Under this approach, deferred income taxes are recorded to reflect the tax consequences in future years of differences between the tax basis of assets and liabilities and their financial reporting amounts at each year-end. A valuation allowance is recorded against deferred tax assets if management does not believe the Company has met the "more likely than not" standard imposed by accounting standards to allow recognition of such an asset. Deferred tax assets/liabilities were as follows as of February 28, 2017 and February 29, 2016: <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: justify">Description</td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: justify">2017</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: justify">2016</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 78%; text-align: justify">Net operating loss carry forward</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 8%; text-align: right">347,763</td> <td nowrap="nowrap" style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 8%; text-align: right">180,632</td> <td nowrap="nowrap" style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; text-align: justify">Valuation allowance</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: right">(347,763</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(180,632</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 3pt; text-align: justify">Total</td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 2.25pt double; padding-bottom: 3pt">$</td> <td style="border-bottom: black 2.25pt double; padding-bottom: 3pt; text-align: right">-</td> <td nowrap="nowrap" style="padding-bottom: 3pt"> </td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td nowrap="nowrap" style="padding-bottom: 3pt"> </td></tr> </table> The valuation allowance was increased by $167,131 during fiscal year ended February 28, 2017. At February 28, 2017, the Company expected no net deferred tax assets to be recognized, resulting from net operating loss carry forwards. Deferred tax assets were offset by a corresponding allowance of 100%. At February 28, 2017, the Company had a net operating loss ("NOL") carry forward in the amount of approximately $695,526, available to offset future taxable income through 2037. The Company established valuation allowances equal to the full amount of the deferred tax assets due to the uncertainty of the utilization of the operating losses in future periods. <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td colspan="2" style="vertical-align: top"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr> <td style="vertical-align: top; padding-bottom: 1.5pt"> Year of Expiration February 28,</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center">Amount</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 89%"> 2024</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 8%; text-align: right">45,644</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: center">2025</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">313,690</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: center">2026</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">156,758</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1.5pt; text-align: center">2027</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">179,434</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-bottom: 3pt"> Total</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">695,526</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table> No income tax expense has been realized as a result of operations and no income tax penalties and interest have been accrued related to uncertain tax positions.

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<us-gaap:DebtDisclosureTextBlock contextRef="From2016-03-01to2017-02-28">

NOTE 9 – CONVERTIBLE DEBT Convertible notes payable as of February 28, 2017 and February 29, 2016, consists of the following: <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="padding-bottom: 1.5pt"> Description</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: center">2017</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2016</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td> Convertible note payable dated January 11, 2017 maturing January 11, 2020 bearing interest at -% with a default rate of 18%, convertible into common stock at $1.35 per share the first 180 days and at the lesser of $1.35 per share or 65% of the second lowest closing price for the prior 20 trading days</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">85,000</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td colspan="2"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td> Convertible note payable dated February 1, 2017 February 11, 2018 bearing interest at -% with a default rate of 24%, convertible into common stock at $ the lower of closing price prior closing date and 65% of the average lowest two sales price during 20days prior closing date or the closing bid price whichever is lower</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">90,000</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td colspan="2"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"> Convertible note payable dated January 11, 2017 maturing January 11, 2020 bearing interest at -% with a default rate of 24%, convertible at the lesser of 65% multiple average of two lowest trading price prior the note issued date or variable conversion price 65% multiple the average two lowest trading price during 20 days prior to the conversion date</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: right">90,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> </td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: white"> <td style="width: 78%"> Principal balance</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 8%; text-align: right">265,000</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 8%; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: #CCEEFF"> <td>Less: debt discount</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(265,000</td> <td nowrap="nowrap" style="vertical-align: bottom">)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td>Less: conversions</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Add: amortization of debt discount</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: right">18,955</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: white"> <td> Balance of convertible debt, net</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">18,955</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Less: current portion</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: right">15,229</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 3pt"> Long-term convertible debt, net</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; padding-bottom: 3pt">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; padding-bottom: 3pt; text-align: right">3,726</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>

</us-gaap:DebtDisclosureTextBlock>

<us-gaap:DerivativesAndFairValueTextBlock contextRef="From2016-03-01to2017-02-28">

NOTE 10 – DERIVATIVE LIABILITIES The Company identified the conversion features embedded within its convertible debts as financial derivatives. The Company has determined that the embedded conversion option should be accounted for at fair value. <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: justify">Description </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Amount</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 89%; text-align: justify">Derivative liabilities – February 29, 2016</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 8%; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Add fair value at the commitment date for convertible notes issued during the current year</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">628,266</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Less derivatives due to conversion</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1.5pt; text-align: justify">Fair value mark to market adjustment for derivatives</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(324,958</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Derivative liabilities – February 28, 2017</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom">$</td> <td style="vertical-align: bottom; text-align: right">303,308</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Less current portion</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">187,006</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 3pt; text-align: justify">Long-term portion</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">116,302</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table> The Company recorded the debt discount to the extent of the gross proceeds raised, and expensed immediately the remaining value of the derivative as it exceeded the gross proceeds of the note. The Company recorded derivative interest expenses for the year ended December 31, 2016 of $412,926. The fair value at the commitment and re-measurement dates for the Company's derivative liabilities were based upon the following management assumptions during the current quarter: <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid; text-align: justify">Assumption</td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> Commitment Date</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> Re-measurement Date</td> <td style="text-align: justify"> </td></tr> <tr> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Expected dividends</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" style="text-align: right">-</td> <td style="vertical-align: bottom; text-align: center">%</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: center">%</td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Expected volatility</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">175-208</td> <td style="vertical-align: bottom; text-align: center">%</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" style="text-align: right">173-195</td> <td style="vertical-align: bottom; text-align: center">%</td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Expected term in years</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">0.75-3</td> <td style="vertical-align: bottom; text-align: center">Yrs.</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" style="text-align: right">0.68-2.87</td> <td style="vertical-align: bottom; text-align: center">Yrs.</td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Risk free interest rate:</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">0.83-1.47</td> <td style="vertical-align: bottom; text-align: center">%</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" style="text-align: right">0.69-1.49</td> <td style="vertical-align: bottom; text-align: center">%</td></tr> </table>

</us-gaap:DerivativesAndFairValueTextBlock>

<jny:DebtDiscountOriginalIssueDiscountsAndDebtIssuanceCostsTextBlock contextRef="From2016-03-01to2017-02-28">

NOTE 11 – DEBT DISCOUNT, ORIGINAL ISSUE DISCOUNTS AND DEBT ISSUANCE COSTS During the quarter end March 31, 2017, the Company recorded debt discounts totaling $535,586. The debt discount amount consists of debt discount due to beneficial conversion feature, warrant, original issue cost, and debt issue cost. The Company amortized $18,955 of debt issue costs in the year ended February 28, 2017. The following is a summary of the Company's debt issue costs for the year ended February 28, 217 and February 29, 2016: <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: justify">Description </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: center">2017 </td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2016 </td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 78%; text-align: justify">Debt discount beginning of year</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 8%; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 8%; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Additional debt discount</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">265,000</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-bottom: 1.5pt; text-align: justify">Amortization of debt discount</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: right">(18,955</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 3pt"> Debt discount, net</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; padding-bottom: 3pt">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; padding-bottom: 3pt; text-align: right">246,045</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>

</jny:DebtDiscountOriginalIssueDiscountsAndDebtIssuanceCostsTextBlock>

<us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="From2016-03-01to2017-02-28">

NOTE 12 - COMMITMENTS AND CONTINGENCIES Risks and Uncertainties The Company's operations are subject to significant risks and uncertainties including financial, operational and regulatory risks, including the potential risk of business failure. Related Party The Company has limited needs for office administration and does not own or lease property or lease office space. The office space used by the Company was arranged by the officers and directors of the Company to use at no charge. Facilities We operate our cosmetics distribution division. from business offices provided by our executive officers and we contract our warehouse and fulfilment facilities. The LABB operates from a leased retail facility in Miami Beach, FL which lease was for a one year term form April 15, 2016 to April 14, 2017 after which it is a month to month lease. The Company does not have employment contracts with its key employees, including the controlling shareholders who are officers of the Company. Legal and other matters In the normal course of business, the Company may become a party to litigation matters involving claims against the Company. The Company's management is unaware of any pending or threatened assertions and there are no current matters that would have a material effect on the Company's financial position or results of operations.

</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>

<us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="From2016-03-01to2017-02-28">

NOTE 13 - EQUITY The Company is authorized to issue 1,500,000,000 shares of $0.001 par value common stock. In June 2015, the Company received stock subscriptions for 250,025 restricted shares of common stock ($0.20 per share) in exchange for cash in the amount of $50,005. In January 2016, the Company received stock subscriptions for 250,000 restricted shares of common stock ($0.20 per share) in exchange for cash in the amount of $50,000. On February 26, 2016 Joey New York, Inc. ("JOEY" or the "Company") entered into an Agreement and Plan of Merger with its wholly-owned subsidiary, Joey Merger Subsidiary, Inc., a Nevada Corporation ("Merger Sub"), with Merger Sub being the surviving entity but with a name change to Joey New York, Inc.. As part of that merger, each 200 shares of our common stock were exchanged for one share in the surviving company. The officers and directors of JOEY remain the officers and directors subsequent to the merger. The reverse exchange ratio of 1 share for 200 shares became effective on August 1, 2016 on the stock market upon review by and approval by the Financial Industry Regulatory Authority ("FINRA"). During the three months ended August 31, 2016, the company issued 25,500,000 shares of common stock, 25,000,000 of which were issued in order to acquire a 100% interest in The LABB, LLC. (see note 9). In connection with the acquisition mentioned above, the Company also issued 42,000,000 warrants, each valued at $.009. These warrants were valued using a Black-Scholes model, with the following inputs: <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="vertical-align: top; text-align: justify">Description</td> <td style="vertical-align: bottom"> </td> <td colspan="4" style="vertical-align: top; text-align: justify">Input</td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 45%"> Stock price</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 8%; text-align: right">0.01</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 44%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Exercise price</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom">$</td> <td style="vertical-align: bottom; text-align: right">0.01</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Term</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">10</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: justify">Yrs.</td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Discount rate</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">2.28</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: justify">%</td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Volatility</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">100</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: justify">%</td></tr> </table> The stock price of $0.01 was used because with no active market for the Company's stock, the best evidence for its value on the grant date was the exercise price of the warrants. On October 4, 2016, the Company issued 100,000 restricted shares to an investor for $30,000 cash. On October 14, 2016, the Company issued 33,333 restricted shares to an investor for $10,000 cash. On October 17, 2016, the Company issued 50,000 restricted shares to an investor for $15,000 cash. There are no options outstanding.

</us-gaap:StockholdersEquityNoteDisclosureTextBlock>

<us-gaap:BusinessCombinationsPolicy contextRef="From2016-03-01to2017-02-28">

NOTE 14 - ACQUISITION OF THE REFLEX PRODUCTIONS, INC. On August 11, 2016, the Company entered into a purchase agreement for the acquisition of 100% of the common stock of Reflex Productions, Inc. (Reflex) Reflex provides clinical cosmetic procedures including Botox injections and other cosmetic procedures. In exchange for the common stock of Reflex the Company issued 25,000,000 restricted shares of its common stock and 42,000,000 warrants to the owners of Reflex. The entirety of the value of the equity instruments issued was recorded as goodwill. Net assets acquired in the acquisition consisted of the following: <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="vertical-align: top; padding-bottom: 1.5pt; text-align: justify">Description</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="vertical-align: top; border-bottom: black 1.5pt solid; text-align: justify">Amount</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 89%"> Cash</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 8%; text-align: right">8,995</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Other current assets</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">4,460</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Property and equipment, net</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">15,893</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1.5pt; text-align: justify">Accounts payable and accrued expenses</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(104,936</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top"> Net assets acquired (liabilities assumed)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(75,588</td> <td nowrap="nowrap" style="vertical-align: bottom">)</td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Value of shares issued</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-bottom: 3pt"> Goodwill recorded on acquisition</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">(75,588</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt">)</td></tr> </table> The Company has used an estimate of the shares and warrants issued for the ownership interest in Reflex as consideration for the acquisition. We do not feel as though there are significant enough operations to determine a fair value of the entity and management's assumptions as to projected revenue and costs have not been born out in initial operations. Additionally, the shares and warrants issued have been discounted by approximately 100% of the standard valuation methodology as the Company recently experienced a 200 to 1 stock split and the market had not had sufficient time to adjust to the post-split value of the additional shares issued. Reflex accounts are consolidated in these financial statements, in accordance with generally accepted accounting principles. Operations of Reflex have been consolidated from the date of acquisition or August 11, 2016. Below is a pro forma statement of operations, showing the results of the six months ended August 31, 2016 as if the Reflex acquisition had taken place at the beginning of the period. There are no significant adjustments reflected in the pro forma information below, other than the inclusion of Reflex's results from February 28, 2016 to August 11, 2016, and routine consolidation adjustments as required by generally accepted accounting principles. <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: justify"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: center">Six months ended August 31, 2016 (historical)</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: center">Pro forma adjustments</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Six months ended August 31, 2016 (pro forma)</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td colspan="2" style="vertical-align: top"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td colspan="2" style="vertical-align: top"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td colspan="2" style="vertical-align: bottom"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="width: 67%; text-align: justify">Revenues</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 8%; text-align: right">45,713</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 8%; text-align: right">132,343</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 8%; text-align: right">178,056</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1.5pt; text-align: justify">Cost of sales</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: right">1,973</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: right">68,592</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">70,565</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify">Gross margin</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">43,740</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">63,751</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">107,491</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; text-align: justify">Operating expenses</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: right">223,059</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: right">168,612</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">391,671</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify">Loss from operations</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(179,320</td> <td nowrap="nowrap" style="vertical-align: bottom">)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(104,860</td> <td nowrap="nowrap" style="vertical-align: bottom">)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(284,180</td> <td nowrap="nowrap" style="vertical-align: bottom">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify">Other (expense)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; text-align: justify">Interest expense</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: right">90,319</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">90,319</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 3pt; text-align: justify">Net loss</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; padding-bottom: 3pt">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; padding-bottom: 3pt; text-align: right">(269,639</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt">)</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; padding-bottom: 3pt">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; padding-bottom: 3pt; text-align: right">(104,680</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt">)</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">(374,499</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt">)</td></tr> </table> Since Reflex only began significant operations in the quarter ended August 31, 2016, it is difficult to predict future financial results from the historical financial statements presented above. As a result, we have also prepared a projection of the statement of operations for the year ended February 28, 2017, based on certain assumptions. This financial projection is inherently susceptible to error, and actual results often differ from predicted ones. In preparing this projection, we extrapolated the results of the quarter ended August 31, 2016 and applied them to the subsequent two quarters. In addition, we made adjustments to cost of goods sold and operating expenses, increasing cost of goods sold by $40,000 to account for the historical results being skewed by large rebates, and decreasing operating expenses by $75,000 to account for a projected decrease over time in marketing and other start-up costs. The following should be taken as an illustration of possible results given the above assumptions, and not as a guarantee of actual results: <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: justify"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Year ended February 28, 2017 (projected)</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2"> </td> <td nowrap="nowrap"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="width: 89%; text-align: justify">Revenues</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 8%; text-align: right">438,689</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1.5pt; text-align: justify">Cost of sales</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">197,083</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify">Gross margin</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">241,606</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; text-align: justify">Operating expenses</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">540,312</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify">Loss from operations</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(298,707</td> <td nowrap="nowrap" style="vertical-align: bottom">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify">Other (expense)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; text-align: justify">Interest expense</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">182,731</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 3pt; text-align: justify">Net loss</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">(481,438</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt">)</td></tr> </table>

</us-gaap:BusinessCombinationsPolicy>

<us-gaap:SubsequentEventsTextBlock contextRef="From2016-03-01to2017-02-28">

NOTE 15 - SUBSEQUENT EVENTS Management has evaluated subsequent events through the date of filing the consolidated financial statements with the Securities and Exchange Commission, the date the consolidated financial statements were available to be issued. Management is not aware of any significant events that occurred subsequent to the balance sheet date that would have a material effect on the consolidated financial statements thereby requiring adjustment or disclosure, other than those notes below:. We executed a promissory note payable on April 24, 2017 in the principal amount of $75,000, net of original issue discount in the amount of $7,500 receiving net proceeds of $67,500. This note matures on January 24, 2018, and bears interest at 12%. The notes bears substantial prepayment premiums of from 135% to 145% of principal and unpaid interest for any prepayment form 90 to 180 days after issuance and a prepayment penalty of 150% anytime after 180 days from issuance up to the maturity date. This note in convertible 180 days after issuance into common shares at a conversion price defined as 135% of the market price of the shares defined as the average of the two (2) trading prices during the previous twenty (20) trading days to the date of a Conversion Notice. We executed a promissory note payable on May 3, 2017 in the principal amount of $600,000, net of original issue discount in the amount of $60,000 receiving net proceeds of $540,000. This note matures on February 11, 2018, is non-interest bearing and carries a default interest rate of 24%. The note is convertible into common shares at the lower of $1 per share or 50% of the market price of the shares (lowest trading price for 30 days preceding the conversion date.

</us-gaap:SubsequentEventsTextBlock>

<us-gaap:UseOfEstimates contextRef="From2016-03-01to2017-02-28">

USE OF ESTIMATES The preparation of financial statements in conformity with U.S. general accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

</us-gaap:UseOfEstimates>

<us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="From2016-03-01to2017-02-28">

CASH AND CASH EQUIVALENTS For purposes of the statement of cash flows, cash equivalents include demand deposits, money market funds, and all highly liquid debt instructions with original maturities of three months or less.

</us-gaap:CashAndCashEquivalentsPolicyTextBlock>

<us-gaap:ReceivablesPolicyTextBlock contextRef="From2016-03-01to2017-02-28">

ACCOUNTS RECEIVABLE The company uses the reserve method of accounting for doubtful accounts. There were no bad debts as of February 28, 2017 and February 29, 2016. Based on prior experience no provision for doubtful accounts was deemed necessary.

</us-gaap:ReceivablesPolicyTextBlock>

<us-gaap:FairValueOfFinancialInstrumentsPolicy contextRef="From2016-03-01to2017-02-28">

FINANCIAL INSTRUMENTS The Company's balance sheet includes certain financial instruments, primarily, cash, accounts receivable, inventory, accounts payable, and debt to related parties. The carrying amounts of current assets and current liabilities approximate their fair value due to the relatively short period of time between the origination of these instruments and their expected realization.

</us-gaap:FairValueOfFinancialInstrumentsPolicy>

<us-gaap:ConcentrationRiskCreditRisk contextRef="From2016-03-01to2017-02-28">

CONCENTRATIONS AND CREDIT RISKS The Company's financial instruments that are exposed to concentrations and credit risk primarily consist of its cash, sales and accounts receivable. Cash - The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company's management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited. Receivables - The Company issues credit to its customers, based on their credit worthiness. The Company does not have a long history with its customers, to base its credit history and therefore has credit risk. The Company has not incurred bad debts and therefore has not set a provision for doubtful accounts. Sales - The company had significant revenues from a single customer that represented 75% of total revenues in 2016 and two customers represented 68% of total revenues in 2015.

</us-gaap:ConcentrationRiskCreditRisk>

<us-gaap:InventoryPolicyTextBlock contextRef="From2016-03-01to2017-02-28">

INVENTORY Inventory is stated at the lower of cost or market, determined by the first-in, first-out method. Inventory consists solely of finished goods.

</us-gaap:InventoryPolicyTextBlock>

<us-gaap:PropertyPlantAndEquipmentPolicyTextBlock contextRef="From2016-03-01to2017-02-28">

PROPERTY, EQUIPMENT AND LONG-LIVED ASSETS Property and equipment are recorded at cost. Depreciation is provided over the estimated useful lives of the assets, five years, utilizing the straight method. Maintenance and repairs are expensed as incurred. Expenditures which significantly increase value or extend useful asset lives are capitalized. When property or equipment is sold or retired, the related costs and accumulated depreciation are removed from the accounts and any gain or loss is recognized. The carrying amount of all long-lived assets is evaluated periodically to determine if adjustment to the depreciation period or the undepreciated balance is warranted. Based upon its most recent analysis, the Company believes that no impairment of property and equipment existed at February 28, 2017. Long-lived assets such as property, equipment and identifiable intangibles are reviewed for impairment whenever facts and circumstances indicate that the carrying value may not be recoverable. When required, impairment losses on assets to be held and used are recognized based on the fair value of the asset. The fair value is determined based on estimates of future cash flows, market value of similar assets, if available, or independent appraisals, if required. If the carrying amount of the long-lived asset is not recoverable from its undiscounted cash flows, an impairment loss is recognized for the difference between the carrying amount and fair value of the asset. When fair values are not available, the Company estimates fair value using the expected future cash flows discounted at a rate commensurate with the risk associated with the recovery of the assets. We did not recognize any impairment losses for any periods presented.

</us-gaap:PropertyPlantAndEquipmentPolicyTextBlock>

<us-gaap:IntangibleAssetsFiniteLivedPolicy contextRef="From2016-03-01to2017-02-28">

INTANGIBLE ASSET The Company's intangible assets consist of goodwill and is accounted for as an indefinite lived intangible asset in accordance with ASC 350 "Goodwill and Other Intangible Assets" ("ASC 350"). Intangible assets are reviewed annually for impairment or whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. There were no impairment charges taken during the years ended February 28, 2017 and February 29, 2016.

</us-gaap:IntangibleAssetsFiniteLivedPolicy>

<us-gaap:RevenueRecognitionPolicyTextBlock contextRef="From2016-03-01to2017-02-28">

REVENUE RECOGNITION The Company recognizes revenue in accordance with ASC 605, "Revenue Recognition". Revenue from the sale of cosmetics and other retail products is recognized when all of the following criteria have been met: <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 4%; font: 12pt Times New Roman, Times, Serif">i)</td> <td style="width: 96%; font: 12pt Times New Roman, Times, Serif; text-align: justify">Persuasive evidence for an agreement exists;</td></tr> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif">ii)</td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">The product has been provided;</td></tr> </table> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 4%">iii)</td> <td style="width: 96%; text-align: justify">The fee is fixed or determinable; and,</td></tr> <tr style="vertical-align: top"> <td>iv)</td> <td style="text-align: justify">Collection is reasonably assured.</td></tr> </table> We recognize a sale when the product has been shipped at which time risk of loss has passed to the customer and the above criteria have been met. Revenue from the provision of cosmetic procedures is recognized at the point of sale. Substantially all sales are paid for at the time of service based on established price lists and when all the following criteria have been met: <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 4%">i)</td> <td style="width: 96%; text-align: justify">Persuasive evidence for an agreement exists;</td></tr> <tr style="vertical-align: top"> <td>ii)</td> <td style="text-align: justify">Service has been provided;</td></tr> </table> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 4%">iii)</td> <td style="width: 96%; text-align: justify">The fee is fixed or determinable; and,</td></tr> <tr style="vertical-align: top"> <td>iv)</td> <td style="text-align: justify">Collection is reasonably assured.</td></tr></table>

</us-gaap:RevenueRecognitionPolicyTextBlock>

<us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy contextRef="From2016-03-01to2017-02-28">

SHARE-BASED COMPENSATION ASC 718, Compensation – Stock Compensation, prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the financial statements based on their fair values. That expense is recognized in the period of grant. The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, Equity – Based Payments to Non- Employees. Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable: (a) the goods or services received; or (b) the equity instruments issued. The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date. Share-based expense for the years ending February 28, 2017 and February 29, 2016 were $0 and $0, respectively.

</us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy>

<us-gaap:IncomeTaxPolicyTextBlock contextRef="From2016-03-01to2017-02-28">

INCOME TAXES The Company accounts for income taxes under ASC 740, Income Taxes. Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. Deferred tax assets or liabilities were off-set by a 100% valuation allowance, therefore there has been no recognized benefit as of February 28, 2017.

</us-gaap:IncomeTaxPolicyTextBlock>

<us-gaap:DerivativesPolicyTextBlock contextRef="From2016-03-01to2017-02-28">

DERIVATIVE LIABILITY The Company accounts for derivative instruments in accordance with ASC 815, which establishes accounting and reporting standards for derivative instruments and hedging activities, including certain derivative instruments embedded in other financial instruments or contracts and requires recognition of all derivatives on the balance sheet at fair value, regardless of hedging relationship designation. Accounting for changes in fair value of the derivative instruments depends on whether the derivatives qualify as hedge relationships and the types of relationships designated are based on the exposures hedged. At February 28, 2017 and February 29, 2016, the Company did not have any derivative instruments that were designated as hedges.

</us-gaap:DerivativesPolicyTextBlock>

<us-gaap:CommitmentsAndContingenciesPolicyTextBlock contextRef="From2016-03-01to2017-02-28">

COMMITMENTS AND CONTINGENCIES The Company follows ASC 450-20, "Loss Contingencies," to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. There were no commitments or contingencies as of February 28, 2017.

</us-gaap:CommitmentsAndContingenciesPolicyTextBlock>

<us-gaap:AdvertisingCostsPolicyTextBlock contextRef="From2016-03-01to2017-02-28">

ADVERTISING Advertising costs are expensed as incurred. Advertising costs incurred for the period ending February 28, 2017 and February 29, 2016 were $252,321 and $60, respectively.

</us-gaap:AdvertisingCostsPolicyTextBlock>

<us-gaap:EarningsPerSharePolicyTextBlock contextRef="From2016-03-01to2017-02-28">

EARNINGS PER SHARE Net income (loss) per share is calculated in accordance with ASC 260, "Earnings Per Share." The weighted-average number of common shares outstanding during each period is used to compute basic earning or loss per share. Diluted earnings or loss per share is computed using the weighted average number of shares and diluted potential common shares outstanding. Dilutive potential common shares are additional common shares assumed to be exercised. Basic net income (loss) per common share is based on the weighted average number of shares of common stock outstanding at February 28, 2017 and February 29, 2016. Due to net operating loss, there is no presentation of dilutive earnings per share, as it would be anti-dilutive. As of February 28, 2017, the Company had no dilutive potential common shares.

</us-gaap:EarningsPerSharePolicyTextBlock>

<us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2016-03-01to2017-02-28">

RECENT ACCOUNTING PRONOUNCEMENTS We have reviewed all the recently issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company. In March 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2016-09, Compensation – Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. This guidance changes how companies account for certain aspects of share-based payments to employees. Among other things, under the new guidance, companies will no longer record excess tax benefits and certain tax deficiencies in additional paid-in-capital ("APIC"), but will instead record such items as income tax expense or benefit in the income statement, and APIC pools will be eliminated. Companies will apply this guidance prospectively. Another component of the new guidance allows companies to make an accounting policy election for the impact of forfeitures on the recognition of expense for share-based payment awards, whereby forfeitures can be estimated, as required today, or recognized when they occur. If elected, the change to recognize forfeitures when they occur needs to be adopted using a modified retrospective approach. All of the guidance will be effective for the Company in the fiscal year beginning October 1, 2017. Early adoption is permitted. The Company is currently evaluating the impact of this guidance, if any, on its financial statements and related disclosures. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which issued new guidance related to leases that outlines a comprehensive lease accounting model and supersedes the current lease guidance. The new guidance requires lessees to recognize lease liabilities and corresponding right-of-use assets for all leases with lease terms of greater than 12 months. It also changes the definition of a lease and expands the disclosure requirements of lease arrangements. The new guidance must be adopted using the modified retrospective approach and will be effective for the Company in the fiscal year beginning October 1, 2019. Early adoption is permitted. The Company is currently evaluating the impact of this guidance, if any, on its financial statements and related disclosures. In July 2015, the FASB issued ASU No. 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory. The guidance requires an entity to measure inventory at the lower of cost or net realizable value, which is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation, rather than the lower of cost or market in the previous guidance. This amendment applies to inventory that is measured using first-in, first-out (FIFO). This amendment is effective for public entities for fiscal years beginning after December 15, 2016, including interim periods within those years. A reporting entity should apply the amendments prospectively with earlier application permitted as of the beginning of an interim or annual reporting period. The Company is currently evaluating the impact of this guidance, if any, on its financial statements and related disclosures. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers ("ASU 2014-09"), which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. ASU 2014-09 will replace most existing revenue recognition guidance in U.S. generally accepted accounting principles when it becomes effective. In July 2015, the FASB deferred the effective date of the standard by an additional year; however, it provided companies the option to adopt one year earlier, commensurate with the original effective date. Accordingly, the standard will be effective for the Company in the fiscal year beginning October 1, 2018, with an option to adopt the standard for the fiscal year beginning October 1, 2017. The Company is currently evaluating this standard and has not yet selected a transition method or the effective date on which it plans to adopt the standard, nor has it determined the effect of the standard on its financial statements and related disclosures.

</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>

<us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="From2016-03-01to2017-02-28">

As of February 28, 2017 and February 29, 2016: <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="vertical-align: top; padding-bottom: 1.5pt; text-align: justify">Description</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="vertical-align: top; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: justify">2017</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="vertical-align: top; border-bottom: black 1.5pt solid; text-align: justify">2016</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 78%"> Property and equipment </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 8%; text-align: right">30,569</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 8%; text-align: right">10,459</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1.5pt; text-align: justify">Less accumulated depreciation</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: right">11,692</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">7,002</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-bottom: 3pt"> Property and equipment, net</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; padding-bottom: 3pt">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; padding-bottom: 3pt; text-align: right">18,877</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">3,457</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>

</us-gaap:PropertyPlantAndEquipmentTextBlock>

<us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock contextRef="From2016-03-01to2017-02-28">

No assets, liabilities or equity instruments were presented at fair value as of February 2, 2016. <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: black 1.5pt solid; text-align: center">Fair Value Measurements at December 31,2016</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr> <td style="padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: center">Quoted Prices in Active Markets for Identical Assets (Level 1)</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="padding-bottom: 1.5pt; text-align: center">Significant Other Observable Inputs (Level 2)</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: center">Significant Unobservable Inputs (Level 3)</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Total Carrying Value</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="width: 52%; text-align: justify">Derivative liabilities – debt</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">303,308</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">303,308</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify">Less: current portion</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">187,006</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">187,006</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify">Long-term portion</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom">$</td> <td style="vertical-align: bottom; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom">$</td> <td style="vertical-align: bottom; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">116,302</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">116,302</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> </table>

</us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock>

<us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="From2016-03-01to2017-02-28">

Deferred tax assets/liabilities were as follows as of February 28, 2017 and February 29, 2016: <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: justify">Description</td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: justify">2017</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: justify">2016</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 78%; text-align: justify">Net operating loss carry forward</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 8%; text-align: right">347,763</td> <td nowrap="nowrap" style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 8%; text-align: right">180,632</td> <td nowrap="nowrap" style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; text-align: justify">Valuation allowance</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: right">(347,763</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(180,632</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 3pt; text-align: justify">Total</td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 2.25pt double; padding-bottom: 3pt">$</td> <td style="border-bottom: black 2.25pt double; padding-bottom: 3pt; text-align: right">-</td> <td nowrap="nowrap" style="padding-bottom: 3pt"> </td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td nowrap="nowrap" style="padding-bottom: 3pt"> </td></tr> </table>

</us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock>

<us-gaap:SummaryOfOperatingLossCarryforwardsTextBlock contextRef="From2016-03-01to2017-02-28">

The Company established valuation allowances equal to the full amount of the deferred tax assets due to the uncertainty of the utilization of the operating losses in future periods. <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td colspan="2" style="vertical-align: top"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr> <td style="vertical-align: top; padding-bottom: 1.5pt"> Year of Expiration February 28,</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center">Amount</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 89%"> 2024</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 8%; text-align: right">45,644</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: center">2025</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">313,690</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: center">2026</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">156,758</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1.5pt; text-align: center">2027</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">179,434</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-bottom: 3pt"> Total</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">695,526</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>

</us-gaap:SummaryOfOperatingLossCarryforwardsTextBlock>

<us-gaap:ConvertibleDebtTableTextBlock contextRef="From2016-03-01to2017-02-28">

Convertible notes payable as of February 28, 2017 and February 29, 2016, consists of the following: <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="padding-bottom: 1.5pt"> Description</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: center">2017</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2016</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td> Convertible note payable dated January 11, 2017 maturing January 11, 2020 bearing interest at -% with a default rate of 18%, convertible into common stock at $1.35 per share the first 180 days and at the lesser of $1.35 per share or 65% of the second lowest closing price for the prior 20 trading days</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">85,000</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td colspan="2"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td> Convertible note payable dated February 1, 2017 February 11, 2018 bearing interest at -% with a default rate of 24%, convertible into common stock at $ the lower of closing price prior closing date and 65% of the average lowest two sales price during 20days prior closing date or the closing bid price whichever is lower</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">90,000</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td colspan="2"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"> Convertible note payable dated January 11, 2017 maturing January 11, 2020 bearing interest at -% with a default rate of 24%, convertible at the lesser of 65% multiple average of two lowest trading price prior the note issued date or variable conversion price 65% multiple the average two lowest trading price during 20 days prior to the conversion date</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: right">90,000</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> </td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: white"> <td style="width: 78%"> Principal balance</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 8%; text-align: right">265,000</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 8%; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: #CCEEFF"> <td>Less: debt discount</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(265,000</td> <td nowrap="nowrap" style="vertical-align: bottom">)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td>Less: conversions</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Add: amortization of debt discount</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: right">18,955</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: white"> <td> Balance of convertible debt, net</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">18,955</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Less: current portion</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: right">15,229</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 3pt"> Long-term convertible debt, net</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; padding-bottom: 3pt">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; padding-bottom: 3pt; text-align: right">3,726</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>

</us-gaap:ConvertibleDebtTableTextBlock>

<us-gaap:ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock contextRef="From2016-03-01to2017-02-28">

The Company has determined that the embedded conversion option should be accounted for at fair value. <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: justify">Description </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Amount</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 89%; text-align: justify">Derivative liabilities – February 29, 2016</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 8%; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Add fair value at the commitment date for convertible notes issued during the current year</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">628,266</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Less derivatives due to conversion</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1.5pt; text-align: justify">Fair value mark to market adjustment for derivatives</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(324,958</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Derivative liabilities – February 28, 2017</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom">$</td> <td style="vertical-align: bottom; text-align: right">303,308</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Less current portion</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">187,006</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 3pt; text-align: justify">Long-term portion</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">116,302</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>

</us-gaap:ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock>

<us-gaap:ScheduleOfAssumptionsUsedTableTextBlock contextRef="From2016-03-01to2017-02-28">

The fair value at the commitment and re-measurement dates for the Company's derivative liabilities were based upon the following management assumptions during the current quarter: <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid; text-align: justify">Assumption</td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> Commitment Date</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> Re-measurement Date</td> <td style="text-align: justify"> </td></tr> <tr> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Expected dividends</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" style="text-align: right">-</td> <td style="vertical-align: bottom; text-align: center">%</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: center">%</td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Expected volatility</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">175-208</td> <td style="vertical-align: bottom; text-align: center">%</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" style="text-align: right">173-195</td> <td style="vertical-align: bottom; text-align: center">%</td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Expected term in years</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">0.75-3</td> <td style="vertical-align: bottom; text-align: center">Yrs.</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" style="text-align: right">0.68-2.87</td> <td style="vertical-align: bottom; text-align: center">Yrs.</td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Risk free interest rate:</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">0.83-1.47</td> <td style="vertical-align: bottom; text-align: center">%</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" style="text-align: right">0.69-1.49</td> <td style="vertical-align: bottom; text-align: center">%</td></tr> </table>

</us-gaap:ScheduleOfAssumptionsUsedTableTextBlock>

<jny:DebtIssueCostsTableTextBlock contextRef="From2016-03-01to2017-02-28">

The following is a summary of the Company's debt issue costs for the year ended February 28, 217 and February 29, 2016: <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: justify">Description </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: center">2017 </td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2016 </td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 78%; text-align: justify">Debt discount beginning of year</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 8%; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 8%; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Additional debt discount</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">265,000</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-bottom: 1.5pt; text-align: justify">Amortization of debt discount</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: right">(18,955</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 3pt"> Debt discount, net</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; padding-bottom: 3pt">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; padding-bottom: 3pt; text-align: right">246,045</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt"> </td></tr> </table>

</jny:DebtIssueCostsTableTextBlock>

<us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock contextRef="From2016-03-01to2017-02-28">

These warrants were valued using a Black-Scholes model, with the following inputs: <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="vertical-align: top; text-align: justify">Description</td> <td style="vertical-align: bottom"> </td> <td colspan="4" style="vertical-align: top; text-align: justify">Input</td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 45%"> Stock price</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 8%; text-align: right">0.01</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 44%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Exercise price</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom">$</td> <td style="vertical-align: bottom; text-align: right">0.01</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Term</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">10</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: justify">Yrs.</td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Discount rate</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">2.28</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: justify">%</td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Volatility</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">100</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: justify">%</td></tr> </table>

</us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock>

<jny:NetAssetsAcquiredInAcquisitionTableTextBlock contextRef="From2016-03-01to2017-02-28">

The entirety of the value of the equity instruments issued was recorded as goodwill. Net assets acquired in the acquisition consisted of the following: <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="vertical-align: top; padding-bottom: 1.5pt; text-align: justify">Description</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td colspan="2" style="vertical-align: top; border-bottom: black 1.5pt solid; text-align: justify">Amount</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 89%"> Cash</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 8%; text-align: right">8,995</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Other current assets</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">4,460</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Property and equipment, net</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">15,893</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1.5pt; text-align: justify">Accounts payable and accrued expenses</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">(104,936</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top"> Net assets acquired (liabilities assumed)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(75,588</td> <td nowrap="nowrap" style="vertical-align: bottom">)</td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Value of shares issued</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-bottom: 3pt"> Goodwill recorded on acquisition</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">(75,588</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt">)</td></tr> </table>

</jny:NetAssetsAcquiredInAcquisitionTableTextBlock>

<us-gaap:BusinessAcquisitionProFormaInformationTextBlock contextRef="From2016-03-01to2017-02-28">

There are no significant adjustments reflected in the pro forma information below, other than the inclusion of Reflex's results from February 28, 2016 to August 11, 2016, and routine consolidation adjustments as required by generally accepted accounting principles. <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: justify"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: center">Six months ended August 31, 2016 (historical)</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: center">Pro forma adjustments</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Six months ended August 31, 2016 (pro forma)</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td colspan="2" style="vertical-align: top"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td colspan="2" style="vertical-align: top"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td colspan="2" style="vertical-align: bottom"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="width: 67%; text-align: justify">Revenues</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 8%; text-align: right">45,713</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 8%; text-align: right">132,343</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 8%; text-align: right">178,056</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1.5pt; text-align: justify">Cost of sales</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: right">1,973</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: right">68,592</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">70,565</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify">Gross margin</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">43,740</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">63,751</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">107,491</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; text-align: justify">Operating expenses</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: right">223,059</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: right">168,612</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">391,671</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify">Loss from operations</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(179,320</td> <td nowrap="nowrap" style="vertical-align: bottom">)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(104,860</td> <td nowrap="nowrap" style="vertical-align: bottom">)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(284,180</td> <td nowrap="nowrap" style="vertical-align: bottom">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify">Other (expense)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; text-align: justify">Interest expense</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: right">90,319</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; padding-bottom: 1.5pt; text-align: right">-</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">90,319</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 3pt; text-align: justify">Net loss</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; padding-bottom: 3pt">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; padding-bottom: 3pt; text-align: right">(269,639</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt">)</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; padding-bottom: 3pt">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; padding-bottom: 3pt; text-align: right">(104,680</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt">)</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">(374,499</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt">)</td></tr> </table> The following should be taken as an illustration of possible results given the above assumptions, and not as a guarantee of actual results: <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: justify"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Year ended February 28, 2017 (projected)</td> <td nowrap="nowrap" style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2"> </td> <td nowrap="nowrap"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="width: 89%; text-align: justify">Revenues</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 8%; text-align: right">438,689</td> <td nowrap="nowrap" style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1.5pt; text-align: justify">Cost of sales</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">197,083</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify">Gross margin</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">241,606</td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; text-align: justify">Operating expenses</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">540,312</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify">Loss from operations</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(298,707</td> <td nowrap="nowrap" style="vertical-align: bottom">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify">Other (expense)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td nowrap="nowrap" style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; text-align: justify">Interest expense</td> <td style="vertical-align: bottom; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">182,731</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 1.5pt"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 3pt; text-align: justify">Net loss</td> <td style="vertical-align: bottom; padding-bottom: 3pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right">(481,438</td> <td nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 3pt">)</td></tr> </table>

</us-gaap:BusinessAcquisitionProFormaInformationTextBlock>

<us-gaap:SubstantialDoubtAboutGoingConcernTextBlock contextRef="From2016-03-01to2017-02-28">

GOING CONCERN The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. For the year ended February 28, 2017 the Company has incurred a loss from operations of $889,621. The Company has a history of losses resulting in an accumulated deficit of $4,479,352. The Company has negative working capital, in the amount of $4,464,090, as of February 28, 2017. The Company intends to fund operations and continuing product development through debt and equity financing arrangements, which efforts may be insufficient to fund its capital expenditures, working capital and other cash requirements. The Company cannot be certain that it will be successful in its efforts to attain such capital or that the terms of capital will be at acceptable terms. These factors, among others, raise substantial doubt about the Company's ability to continue as a going concern. The accompanying consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.

</us-gaap:SubstantialDoubtAboutGoingConcernTextBlock>

<us-gaap:Depreciation contextRef="From2016-03-01to2017-02-28" unitRef="USD" decimals="0"> 4690 </us-gaap:Depreciation>

<us-gaap:Depreciation contextRef="From2015-03-01to2016-02-29" unitRef="USD" decimals="0"> 655 </us-gaap:Depreciation>

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<us-gaap:NotesPayable contextRef="AsOf2014-05-12" unitRef="USD" decimals="0"> 3000000 </us-gaap:NotesPayable>

<us-gaap:RetainedEarningsAccumulatedDeficit contextRef="AsOf2017-02-28" unitRef="USD" decimals="0"> -2233969 </us-gaap:RetainedEarningsAccumulatedDeficit>

<us-gaap:RetainedEarningsAccumulatedDeficit contextRef="AsOf2016-02-29" unitRef="USD" decimals="0"> -1398517 </us-gaap:RetainedEarningsAccumulatedDeficit>

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<us-gaap:AdditionalPaidInCapital contextRef="AsOf2016-02-29" unitRef="USD" decimals="0"> -2810897 </us-gaap:AdditionalPaidInCapital>

<us-gaap:DerivativeLiabilities contextRef="AsOf2017-02-28" unitRef="USD" decimals="0"> 303308 </us-gaap:DerivativeLiabilities>

<us-gaap:DerivativeLiabilities contextRef="AsOf2016-02-29" unitRef="USD" decimals="0"> 0 </us-gaap:DerivativeLiabilities>

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<us-gaap:DerivativeLiabilities contextRef="AsOf2017-02-28_us-gaap_FairValueInputsLevel3Member" unitRef="USD" decimals="0"> 303308 </us-gaap:DerivativeLiabilities>

<us-gaap:DerivativeLiabilitiesCurrent contextRef="AsOf2017-02-28" unitRef="USD" decimals="0"> 187006 </us-gaap:DerivativeLiabilitiesCurrent>

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<jny:DerivativeliabilitiesLongtermPortion contextRef="AsOf2017-02-28" unitRef="USD" decimals="0"> 116302 </jny:DerivativeliabilitiesLongtermPortion>

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<jny:DerivativeliabilitiesLongtermPortion contextRef="AsOf2017-02-28_us-gaap_FairValueInputsLevel2Member" unitRef="USD" decimals="0"> 0 </jny:DerivativeliabilitiesLongtermPortion>

<jny:DerivativeliabilitiesLongtermPortion contextRef="AsOf2017-02-28_us-gaap_FairValueInputsLevel3Member" unitRef="USD" decimals="0"> 116302 </jny:DerivativeliabilitiesLongtermPortion>

<us-gaap:ProceedsFromRelatedPartyDebt contextRef="From2015-03-01to2016-02-29" unitRef="USD" decimals="0"> 612737 </us-gaap:ProceedsFromRelatedPartyDebt>

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<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2014-05-12_custom_ProntoCorpMember" unitRef="Pure" decimals="INF"> 0.05 </us-gaap:DebtInstrumentInterestRateStatedPercentage>

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<us-gaap:DebtInstrumentMaturityDate contextRef="From2014-05-01to2014-05-12_custom_ProntoCorpMember"> 2014-07-12 </us-gaap:DebtInstrumentMaturityDate>

<us-gaap:DebtInstrumentMaturityDate contextRef="From2017-04-01to2017-04-24_us-gaap_SubsequentEventMember"> 2018-01-24 </us-gaap:DebtInstrumentMaturityDate>

<us-gaap:DebtInstrumentMaturityDate contextRef="From2017-05-01to2017-05-03_us-gaap_SubsequentEventMember"> 2018-02-11 </us-gaap:DebtInstrumentMaturityDate>

<jny:PromissoryNotePayableReceived contextRef="AsOf2014-05-12_custom_ProntoCorpMember" unitRef="USD" decimals="0"> 15600 </jny:PromissoryNotePayableReceived>

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<us-gaap:DeferredTaxAssetsOperatingLossCarryforwards contextRef="AsOf2017-02-28" unitRef="USD" decimals="0"> 347763 </us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>

<us-gaap:DeferredTaxAssetsOperatingLossCarryforwards contextRef="AsOf2016-02-29" unitRef="USD" decimals="0"> 180632 </us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>

<us-gaap:DeferredTaxAssetsNet contextRef="AsOf2017-02-28" unitRef="USD" decimals="0"> 0 </us-gaap:DeferredTaxAssetsNet>

<us-gaap:DeferredTaxAssetsNet contextRef="AsOf2016-02-29" unitRef="USD" decimals="0"> 0 </us-gaap:DeferredTaxAssetsNet>

<us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsDomestic contextRef="AsOf2017-02-28" unitRef="USD" decimals="0"> 695526 </us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsDomestic>

<jny:NetOperatingLossCarryForwardFutureMinimumPaymentsDueInCurrent contextRef="AsOf2017-02-28" unitRef="USD" decimals="0"> 45644 </jny:NetOperatingLossCarryForwardFutureMinimumPaymentsDueInCurrent>

<jny:NetOperatingLossCarryForwardFutureMinimumPaymentsDueInTwoYears contextRef="AsOf2017-02-28" unitRef="USD" decimals="0"> 313690 </jny:NetOperatingLossCarryForwardFutureMinimumPaymentsDueInTwoYears>

<jny:NetOperatingLossCarryForwardFutureMinimumPaymentsDueInThreeYears contextRef="AsOf2017-02-28" unitRef="USD" decimals="0"> 156758 </jny:NetOperatingLossCarryForwardFutureMinimumPaymentsDueInThreeYears>

<jny:NetOperatingLossCarryForwardFutureMinimumPaymentsDueInFourYears contextRef="AsOf2017-02-28" unitRef="USD" decimals="0"> 179434 </jny:NetOperatingLossCarryForwardFutureMinimumPaymentsDueInFourYears>

<us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="From2016-03-01to2017-02-28" unitRef="USD" decimals="0"> 167131 </us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance>

<jny:AddFairValueAtCommitmentDateForConvertibleNotesIssuedDuringCurrentYear contextRef="AsOf2016-02-29" unitRef="USD" decimals="0"> 628266 </jny:AddFairValueAtCommitmentDateForConvertibleNotesIssuedDuringCurrentYear>

<jny:LessDerivativesDueToConversion contextRef="AsOf2016-02-29" unitRef="USD" decimals="0"> 0 </jny:LessDerivativesDueToConversion>

<jny:FairValueMarkToMarketAdjustmentForDerivatives contextRef="AsOf2016-02-29" unitRef="USD" decimals="0"> -324958 </jny:FairValueMarkToMarketAdjustmentForDerivatives>

<us-gaap:FairValueAssumptionsExpectedDividendRate contextRef="From2016-03-01to2017-02-28_custom_CommitmentDateMember" unitRef="Pure" decimals="INF"> 0.00 </us-gaap:FairValueAssumptionsExpectedDividendRate>

<us-gaap:FairValueAssumptionsExpectedDividendRate contextRef="From2016-03-01to2017-02-28_custom_RemeasurementDateMember" unitRef="Pure" decimals="INF"> 0.00 </us-gaap:FairValueAssumptionsExpectedDividendRate>

<us-gaap:FairValueAssumptionsExpectedVolatilityRate contextRef="From2016-03-01to2017-02-28_custom_CommitmentDateMember_us-gaap_MaximumMember" unitRef="Pure" decimals="INF"> 2.08 </us-gaap:FairValueAssumptionsExpectedVolatilityRate>

<us-gaap:FairValueAssumptionsExpectedVolatilityRate contextRef="From2016-03-01to2017-02-28_custom_CommitmentDateMember_us-gaap_MinimumMember" unitRef="Pure" decimals="INF"> 1.75 </us-gaap:FairValueAssumptionsExpectedVolatilityRate>

<us-gaap:FairValueAssumptionsExpectedVolatilityRate contextRef="From2016-03-01to2017-02-28_custom_RemeasurementDateMember_us-gaap_MinimumMember" unitRef="Pure" decimals="INF"> 1.73 </us-gaap:FairValueAssumptionsExpectedVolatilityRate>

<us-gaap:FairValueAssumptionsExpectedVolatilityRate contextRef="From2016-03-01to2017-02-28_custom_RemeasurementDateMember_us-gaap_MaximumMember" unitRef="Pure" decimals="INF"> 1.98 </us-gaap:FairValueAssumptionsExpectedVolatilityRate>

<us-gaap:FairValueAssumptionsRiskFreeInterestRate contextRef="From2016-03-01to2017-02-28_custom_CommitmentDateMember_us-gaap_MaximumMember" unitRef="Pure" decimals="INF"> 0.0147 </us-gaap:FairValueAssumptionsRiskFreeInterestRate>

<us-gaap:FairValueAssumptionsRiskFreeInterestRate contextRef="From2016-03-01to2017-02-28_custom_CommitmentDateMember_us-gaap_MinimumMember" unitRef="Pure" decimals="INF"> 0.0083 </us-gaap:FairValueAssumptionsRiskFreeInterestRate>

<us-gaap:FairValueAssumptionsRiskFreeInterestRate contextRef="From2016-03-01to2017-02-28_custom_RemeasurementDateMember_us-gaap_MinimumMember" unitRef="Pure" decimals="INF"> 0.0069 </us-gaap:FairValueAssumptionsRiskFreeInterestRate>

<us-gaap:FairValueAssumptionsRiskFreeInterestRate contextRef="From2016-03-01to2017-02-28_custom_RemeasurementDateMember_us-gaap_MaximumMember" unitRef="Pure" decimals="INF"> 0.0149 </us-gaap:FairValueAssumptionsRiskFreeInterestRate>

<us-gaap:FairValueAssumptionsExpectedTerm contextRef="From2016-03-01to2017-02-28_custom_CommitmentDateMember_us-gaap_MaximumMember"> P3Y </us-gaap:FairValueAssumptionsExpectedTerm>

<us-gaap:FairValueAssumptionsExpectedTerm contextRef="From2016-03-01to2017-02-28_custom_CommitmentDateMember_us-gaap_MinimumMember"> P9M </us-gaap:FairValueAssumptionsExpectedTerm>

<us-gaap:FairValueAssumptionsExpectedTerm contextRef="From2016-03-01to2017-02-28_custom_RemeasurementDateMember_us-gaap_MinimumMember"> P8M5D </us-gaap:FairValueAssumptionsExpectedTerm>

<us-gaap:FairValueAssumptionsExpectedTerm contextRef="From2016-03-01to2017-02-28_custom_RemeasurementDateMember_us-gaap_MaximumMember"> P2Y10M14D </us-gaap:FairValueAssumptionsExpectedTerm>

<jny:DerivativeInterestExpenses contextRef="From2016-01-01to2016-12-31" unitRef="USD" decimals="0"> 412926 </jny:DerivativeInterestExpenses>

<us-gaap:DebtInstrumentUnamortizedDiscountCurrent contextRef="AsOf2017-02-28" unitRef="USD" decimals="0"> 246045 </us-gaap:DebtInstrumentUnamortizedDiscountCurrent>

<us-gaap:DebtInstrumentUnamortizedDiscountCurrent contextRef="AsOf2016-02-29" unitRef="USD" decimals="0"> 0 </us-gaap:DebtInstrumentUnamortizedDiscountCurrent>

<us-gaap:DebtInstrumentUnamortizedDiscountCurrent contextRef="AsOf2015-02-28" unitRef="USD" decimals="0"> 0 </us-gaap:DebtInstrumentUnamortizedDiscountCurrent>

<jny:AdditionalDebtDiscount contextRef="From2016-03-01to2017-02-28" unitRef="USD" decimals="0"> 265000 </jny:AdditionalDebtDiscount>

<jny:AdditionalDebtDiscount contextRef="From2015-03-01to2016-02-29" unitRef="USD" decimals="0"> 0 </jny:AdditionalDebtDiscount>

<us-gaap:AmortizationOfDebtDiscountPremium contextRef="From2016-03-01to2017-02-28" unitRef="USD" decimals="0"> -18955 </us-gaap:AmortizationOfDebtDiscountPremium>

<us-gaap:AmortizationOfDebtDiscountPremium contextRef="From2015-03-01to2016-02-29" unitRef="USD" decimals="0"> 0 </us-gaap:AmortizationOfDebtDiscountPremium>

<jny:DebtDiscounts contextRef="From2017-01-01to2017-03-31" unitRef="USD" decimals="0"> 535586 </jny:DebtDiscounts>

<us-gaap:SharePrice contextRef="AsOf2017-02-28" unitRef="USDPShares" decimals="INF"> 0.01 </us-gaap:SharePrice>

<us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="AsOf2017-02-28" unitRef="USDPShares" decimals="INF"> 0.01 </us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>

<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="From2016-03-01to2017-02-28"> P10Y </us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>

<us-gaap:FairValueInputsDiscountRate contextRef="From2016-03-01to2017-02-28" unitRef="Pure" decimals="INF"> 0.0228 </us-gaap:FairValueInputsDiscountRate>

<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate contextRef="From2016-03-01to2017-02-28" unitRef="Pure" decimals="INF"> 1.0000 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate>

<us-gaap:ShareBasedGoodsAndNonemployeeServicesTransactionValuationMethod contextRef="From2016-03-01to2017-02-28"> Black-Scholes model </us-gaap:ShareBasedGoodsAndNonemployeeServicesTransactionValuationMethod>

<us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet contextRef="AsOf2016-08-11" unitRef="USD" decimals="0"> -75588 </us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet>

<us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable contextRef="AsOf2016-08-11" unitRef="USD" decimals="0"> 104936 </us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable>

<us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedEquipment contextRef="AsOf2016-08-11" unitRef="USD" decimals="0"> 15893 </us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedEquipment>

<us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther contextRef="AsOf2016-08-11" unitRef="USD" decimals="0"> 4460 </us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther>

<us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents contextRef="AsOf2016-08-11" unitRef="USD" decimals="0"> 8995 </us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents>

<jny:ValueOfSharesIssued contextRef="AsOf2016-08-11" unitRef="USD" decimals="0"> 0 </jny:ValueOfSharesIssued>

<us-gaap:IntangibleAssetsNetIncludingGoodwill contextRef="AsOf2016-08-11" unitRef="USD" decimals="0"> 75588 </us-gaap:IntangibleAssetsNetIncludingGoodwill>

<us-gaap:NetIncomeLoss contextRef="From2016-03-01to2017-02-28" unitRef="USD" decimals="0"> -835452 </us-gaap:NetIncomeLoss>

<us-gaap:NetIncomeLoss contextRef="From2015-03-01to2016-02-29" unitRef="USD" decimals="0"> -315914 </us-gaap:NetIncomeLoss>

<us-gaap:NetIncomeLoss contextRef="From2017-04-01to2017-09-30_custom_HistoricalMember" unitRef="USD" decimals="0"> -269639 </us-gaap:NetIncomeLoss>

<us-gaap:NetIncomeLoss contextRef="From2017-04-01to2017-09-30_custom_ProformaAdjustmentsMember" unitRef="USD" decimals="0"> -104680 </us-gaap:NetIncomeLoss>

<us-gaap:NetIncomeLoss contextRef="From2017-04-01to2017-09-30_us-gaap_ProFormaMember" unitRef="USD" decimals="0"> -374499 </us-gaap:NetIncomeLoss>

<us-gaap:NetIncomeLoss contextRef="From2016-03-01to2017-02-28_custom_ProjectedMember" unitRef="USD" decimals="0"> -481438 </us-gaap:NetIncomeLoss>

<us-gaap:InterestExpense contextRef="From2016-03-01to2017-02-28" unitRef="USD" decimals="0"> 439330 </us-gaap:InterestExpense>

<us-gaap:InterestExpense contextRef="From2015-03-01to2016-02-29" unitRef="USD" decimals="0"> -173416 </us-gaap:InterestExpense>

<us-gaap:InterestExpense contextRef="From2017-04-01to2017-09-30_custom_HistoricalMember" unitRef="USD" decimals="0"> 90319 </us-gaap:InterestExpense>

<us-gaap:InterestExpense contextRef="From2017-04-01to2017-09-30_custom_ProformaAdjustmentsMember" unitRef="USD" decimals="0"> 0 </us-gaap:InterestExpense>

<us-gaap:InterestExpense contextRef="From2017-04-01to2017-09-30_us-gaap_ProFormaMember" unitRef="USD" decimals="0"> 90319 </us-gaap:InterestExpense>

<us-gaap:InterestExpense contextRef="From2016-03-01to2017-02-28_custom_ProjectedMember" unitRef="USD" decimals="0"> 182731 </us-gaap:InterestExpense>

<us-gaap:GeneralAndAdministrativeExpense contextRef="From2016-03-01to2017-02-28" unitRef="USD" decimals="0"> 400229 </us-gaap:GeneralAndAdministrativeExpense>

<us-gaap:GeneralAndAdministrativeExpense contextRef="From2015-03-01to2016-02-29" unitRef="USD" decimals="0"> 126851 </us-gaap:GeneralAndAdministrativeExpense>

<us-gaap:ProfessionalFees contextRef="From2016-03-01to2017-02-28" unitRef="USD" decimals="0"> 318522 </us-gaap:ProfessionalFees>

<us-gaap:ProfessionalFees contextRef="From2015-03-01to2016-02-29" unitRef="USD" decimals="0"> 21152 </us-gaap:ProfessionalFees>

<us-gaap:Revenues contextRef="From2016-03-01to2017-02-28" unitRef="USD" decimals="0"> 467372 </us-gaap:Revenues>

<us-gaap:Revenues contextRef="From2015-03-01to2016-02-29" unitRef="USD" decimals="0"> 54388 </us-gaap:Revenues>

<us-gaap:Revenues contextRef="From2017-04-01to2017-09-30_custom_HistoricalMember" unitRef="USD" decimals="0"> 45713 </us-gaap:Revenues>

<us-gaap:Revenues contextRef="From2017-04-01to2017-09-30_custom_ProformaAdjustmentsMember" unitRef="USD" decimals="0"> 132343 </us-gaap:Revenues>

<us-gaap:Revenues contextRef="From2017-04-01to2017-09-30_us-gaap_ProFormaMember" unitRef="USD" decimals="0"> 178056 </us-gaap:Revenues>

<us-gaap:Revenues contextRef="From2016-03-01to2017-02-28_custom_ProjectedMember" unitRef="USD" decimals="0"> 438689 </us-gaap:Revenues>

<us-gaap:CostOfRevenue contextRef="From2017-04-01to2017-09-30_custom_HistoricalMember" unitRef="USD" decimals="0"> 1973 </us-gaap:CostOfRevenue>

<us-gaap:CostOfRevenue contextRef="From2017-04-01to2017-09-30_custom_ProformaAdjustmentsMember" unitRef="USD" decimals="0"> 68592 </us-gaap:CostOfRevenue>

<us-gaap:CostOfRevenue contextRef="From2017-04-01to2017-09-30_us-gaap_ProFormaMember" unitRef="USD" decimals="0"> 70565 </us-gaap:CostOfRevenue>

<us-gaap:CostOfRevenue contextRef="From2016-03-01to2017-02-28_custom_ProjectedMember" unitRef="USD" decimals="0"> 197083 </us-gaap:CostOfRevenue>

<us-gaap:IncomeLossFromContinuingOperations contextRef="From2016-03-01to2017-02-28" unitRef="USD" decimals="0"> -889621 </us-gaap:IncomeLossFromContinuingOperations>

<jny:WorkingCapital contextRef="AsOf2017-02-28" unitRef="USD" decimals="0"> -4464090 </jny:WorkingCapital>

<us-gaap:ShareBasedCompensation contextRef="From2016-03-01to2017-02-28" unitRef="USD" decimals="0"> 0 </us-gaap:ShareBasedCompensation>

<us-gaap:ShareBasedCompensation contextRef="From2015-03-01to2016-02-29" unitRef="USD" decimals="0"> 0 </us-gaap:ShareBasedCompensation>

<us-gaap:CommitmentsAndContingencies contextRef="AsOf2017-02-28" unitRef="USD" decimals="0"> 0 </us-gaap:CommitmentsAndContingencies>

<us-gaap:CommitmentsAndContingencies contextRef="AsOf2016-02-29" unitRef="USD" decimals="0"> 0 </us-gaap:CommitmentsAndContingencies>

<us-gaap:AdvertisingExpense contextRef="From2016-03-01to2017-02-28" unitRef="USD" decimals="0"> 252321 </us-gaap:AdvertisingExpense>

<us-gaap:AdvertisingExpense contextRef="From2015-03-01to2016-02-29" unitRef="USD" decimals="0"> 60 </us-gaap:AdvertisingExpense>

<us-gaap:ConvertibleNotesPayable contextRef="AsOf2017-01-11_custom_ConvertibleNotePayableMember" unitRef="USD" decimals="0"> 85000 </us-gaap:ConvertibleNotesPayable>

<us-gaap:ConvertibleNotesPayable contextRef="AsOf2017-02-01_custom_ConvertibleNotePayableMember" unitRef="USD" decimals="0"> 90000 </us-gaap:ConvertibleNotesPayable>

<us-gaap:ConvertibleNotesPayable contextRef="AsOf2017-01-11_custom_ConvertibleNotePayableOneMember" unitRef="USD" decimals="0"> 90000 </us-gaap:ConvertibleNotesPayable>

<jny:LessDebtDiscount contextRef="AsOf2017-02-28" unitRef="USD" decimals="0"> -265000 </jny:LessDebtDiscount>

<jny:LessDebtDiscount contextRef="AsOf2016-02-29" unitRef="USD" decimals="0"> 0 </jny:LessDebtDiscount>

<jny:Conversions contextRef="AsOf2017-02-28" unitRef="USD" decimals="0"> 0 </jny:Conversions>

<jny:Conversions contextRef="AsOf2016-02-29" unitRef="USD" decimals="0"> 0 </jny:Conversions>

<us-gaap:DebtInstrumentUnamortizedDiscount contextRef="AsOf2017-02-28" unitRef="USD" decimals="0"> 18955 </us-gaap:DebtInstrumentUnamortizedDiscount>

<us-gaap:DebtInstrumentUnamortizedDiscount contextRef="AsOf2016-02-29" unitRef="USD" decimals="0"> 0 </us-gaap:DebtInstrumentUnamortizedDiscount>

<us-gaap:ConvertibleDebt contextRef="AsOf2017-02-28" unitRef="USD" decimals="0"> 18955 </us-gaap:ConvertibleDebt>

<us-gaap:ConvertibleDebt contextRef="AsOf2016-02-29" unitRef="USD" decimals="0"> 0 </us-gaap:ConvertibleDebt>

<us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2017-02-28" unitRef="USD" decimals="0"> 265000 </us-gaap:DebtInstrumentFaceAmount>

<us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2016-02-29" unitRef="USD" decimals="0"> 0 </us-gaap:DebtInstrumentFaceAmount>

<us-gaap:ConvertibleDebtCurrent contextRef="AsOf2017-02-28" unitRef="USD" decimals="0"> 15229 </us-gaap:ConvertibleDebtCurrent>

<us-gaap:ConvertibleDebtCurrent contextRef="AsOf2016-02-29" unitRef="USD" decimals="0"> 0 </us-gaap:ConvertibleDebtCurrent>

<us-gaap:ConvertibleDebtNoncurrent contextRef="AsOf2017-02-28" unitRef="USD" decimals="0"> 3726 </us-gaap:ConvertibleDebtNoncurrent>

<us-gaap:ConvertibleDebtNoncurrent contextRef="AsOf2016-02-29" unitRef="USD" decimals="0"> 0 </us-gaap:ConvertibleDebtNoncurrent>

<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="From2016-03-01to2017-02-28" unitRef="USD" decimals="0"> 468054 </us-gaap:StockIssuedDuringPeriodValueNewIssues>

<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="From2015-03-01to2016-02-29" unitRef="USD" decimals="0"> 100005 </us-gaap:StockIssuedDuringPeriodValueNewIssues>

<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="From2015-03-01to2016-02-29_us-gaap_CommonStockMember" unitRef="USD" decimals="0"> 500 </us-gaap:StockIssuedDuringPeriodValueNewIssues>

<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="From2016-03-01to2017-02-28_us-gaap_CommonStockMember" unitRef="USD" decimals="0"> 228 </us-gaap:StockIssuedDuringPeriodValueNewIssues>

<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="From2015-03-01to2016-02-29_us-gaap_AdditionalPaidInCapitalMember" unitRef="USD" decimals="0"> 99505 </us-gaap:StockIssuedDuringPeriodValueNewIssues>

<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="From2016-03-01to2017-02-28_us-gaap_AdditionalPaidInCapitalMember" unitRef="USD" decimals="0"> 467826 </us-gaap:StockIssuedDuringPeriodValueNewIssues>

<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="From2015-03-01to2016-02-29_us-gaap_RetainedEarningsMember" unitRef="USD" decimals="0"> 0 </us-gaap:StockIssuedDuringPeriodValueNewIssues>

<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="From2016-03-01to2017-02-28_us-gaap_RetainedEarningsMember" unitRef="USD" decimals="0"> 0 </us-gaap:StockIssuedDuringPeriodValueNewIssues>

<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="From2015-03-01to2016-02-29_custom_DeficitAttributableToControllingInterestMember" unitRef="USD" decimals="0"> 100005 </us-gaap:StockIssuedDuringPeriodValueNewIssues>

<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="From2016-03-01to2017-02-28_custom_DeficitAttributableToControllingInterestMember" unitRef="USD" decimals="0"> -3868335 </us-gaap:StockIssuedDuringPeriodValueNewIssues>

<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="From2015-03-01to2016-02-29_us-gaap_NoncontrollingInterestMember" unitRef="USD" decimals="0"> 0 </us-gaap:StockIssuedDuringPeriodValueNewIssues>

<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="From2016-03-01to2017-02-28_us-gaap_NoncontrollingInterestMember" unitRef="USD" decimals="0"> 0 </us-gaap:StockIssuedDuringPeriodValueNewIssues>

<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2015-03-01to2016-02-29_us-gaap_CommonStockMember" unitRef="Shares" decimals="INF"> 500000 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>

<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2016-03-01to2017-02-28_us-gaap_CommonStockMember" unitRef="Shares" decimals="INF"> 227703 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>

<jny:StockIssuedDuringPeriodValueReverseSplits contextRef="From2016-03-01to2017-02-28" unitRef="USD" decimals="0"> 0 </jny:StockIssuedDuringPeriodValueReverseSplits>

<jny:StockIssuedDuringPeriodValueReverseSplits contextRef="From2016-03-01to2017-02-28_us-gaap_CommonStockMember" unitRef="USD" decimals="0"> -70109 </jny:StockIssuedDuringPeriodValueReverseSplits>

<jny:StockIssuedDuringPeriodValueReverseSplits contextRef="From2016-03-01to2017-02-28_us-gaap_AdditionalPaidInCapitalMember" unitRef="USD" decimals="0"> 70109 </jny:StockIssuedDuringPeriodValueReverseSplits>

<jny:StockIssuedDuringPeriodValueReverseSplits contextRef="From2016-03-01to2017-02-28_us-gaap_RetainedEarningsMember" unitRef="USD" decimals="0"> 0 </jny:StockIssuedDuringPeriodValueReverseSplits>

<jny:StockIssuedDuringPeriodValueReverseSplits contextRef="From2016-03-01to2017-02-28_custom_DeficitAttributableToControllingInterestMember" unitRef="USD" decimals="0"> 27075 </jny:StockIssuedDuringPeriodValueReverseSplits>

<jny:StockIssuedDuringPeriodValueReverseSplits contextRef="From2016-03-01to2017-02-28_us-gaap_NoncontrollingInterestMember" unitRef="USD" decimals="0"> 0 </jny:StockIssuedDuringPeriodValueReverseSplits>

<us-gaap:StockIssuedDuringPeriodSharesReverseStockSplits contextRef="From2016-03-01to2017-02-28_us-gaap_CommonStockMember" unitRef="Shares" decimals="INF"> -70108939 </us-gaap:StockIssuedDuringPeriodSharesReverseStockSplits>

<us-gaap:StockIssuedDuringPeriodValueOther contextRef="From2016-03-01to2017-02-28" unitRef="USD" decimals="0"> 27075 </us-gaap:StockIssuedDuringPeriodValueOther>

<us-gaap:StockIssuedDuringPeriodValueOther contextRef="From2016-03-01to2017-02-28_us-gaap_CommonStockMember" unitRef="USD" decimals="0"> 2500 </us-gaap:StockIssuedDuringPeriodValueOther>

<us-gaap:StockIssuedDuringPeriodValueOther contextRef="From2016-03-01to2017-02-28_us-gaap_AdditionalPaidInCapitalMember" unitRef="USD" decimals="0"> 24575 </us-gaap:StockIssuedDuringPeriodValueOther>

<us-gaap:StockIssuedDuringPeriodValueOther contextRef="From2016-03-01to2017-02-28_us-gaap_RetainedEarningsMember" unitRef="USD" decimals="0"> 0 </us-gaap:StockIssuedDuringPeriodValueOther>

<us-gaap:StockIssuedDuringPeriodValueOther contextRef="From2016-03-01to2017-02-28_custom_DeficitAttributableToControllingInterestMember" unitRef="USD" decimals="0"> 0 </us-gaap:StockIssuedDuringPeriodValueOther>

<us-gaap:StockIssuedDuringPeriodValueOther contextRef="From2016-03-01to2017-02-28_us-gaap_NoncontrollingInterestMember" unitRef="USD" decimals="0"> 0 </us-gaap:StockIssuedDuringPeriodValueOther>

<us-gaap:StockIssuedDuringPeriodSharesOther contextRef="From2016-03-01to2017-02-28_us-gaap_CommonStockMember" unitRef="Shares" decimals="INF"> 2500000 </us-gaap:StockIssuedDuringPeriodSharesOther>

<us-gaap:StockIssuedDuringPeriodSharesAcquisitions contextRef="From2016-03-01to2017-02-28_us-gaap_CommonStockMember" unitRef="Shares" decimals="INF"> 25000000 </us-gaap:StockIssuedDuringPeriodSharesAcquisitions>

<jny:StockSubscriptionsReceivedForRestrictedSharesOfCommonStock contextRef="From2015-06-01to2015-06-30" unitRef="Shares" decimals="INF"> 250025 </jny:StockSubscriptionsReceivedForRestrictedSharesOfCommonStock>

<jny:StockSubscriptionsReceivedForRestrictedSharesOfCommonStock contextRef="From2016-01-01to2016-01-31" unitRef="Shares" decimals="INF"> 250000 </jny:StockSubscriptionsReceivedForRestrictedSharesOfCommonStock>

<jny:PricePerShare contextRef="From2015-06-01to2015-06-30" unitRef="USDPShares" decimals="INF"> 0.20 </jny:PricePerShare>

<jny:PricePerShare contextRef="From2016-01-01to2016-01-31" unitRef="USDPShares" decimals="INF"> 0.20 </jny:PricePerShare>

<jny:ValueOfStockSubscription contextRef="From2015-06-01to2015-06-30" unitRef="USD" decimals="0"> 50005 </jny:ValueOfStockSubscription>

<jny:ValueOfStockSubscription contextRef="From2016-01-01to2016-01-31" unitRef="USD" decimals="0"> 50000 </jny:ValueOfStockSubscription>

<us-gaap:DebtConversionConvertedInstrumentWarrantsOrOptionsIssued1 contextRef="From2016-03-01to2017-02-28" unitRef="Shares" decimals="INF"> 42000000 </us-gaap:DebtConversionConvertedInstrumentWarrantsOrOptionsIssued1>

<jny:WarrantPricePerShare contextRef="From2016-03-01to2017-02-28" unitRef="USDPShares" decimals="INF"> 0.009 </jny:WarrantPricePerShare>

<jny:RestrictedStockIssuedForCashShares contextRef="AsOf2016-10-04" unitRef="Shares" decimals="INF"> 100000 </jny:RestrictedStockIssuedForCashShares>

<jny:RestrictedStockIssuedForCashShares contextRef="AsOf2016-10-14" unitRef="Shares" decimals="INF"> 33333 </jny:RestrictedStockIssuedForCashShares>

<jny:RestrictedStockIssuedForCashShares contextRef="AsOf2016-10-17" unitRef="Shares" decimals="INF"> 50000 </jny:RestrictedStockIssuedForCashShares>

<jny:RestrictedStockIssuedForCashValue contextRef="AsOf2016-10-04" unitRef="USD" decimals="0"> 30000 </jny:RestrictedStockIssuedForCashValue>

<jny:RestrictedStockIssuedForCashValue contextRef="AsOf2016-10-14" unitRef="USD" decimals="0"> 10000 </jny:RestrictedStockIssuedForCashValue>

<jny:RestrictedStockIssuedForCashValue contextRef="AsOf2016-10-17" unitRef="USD" decimals="0"> 15000 </jny:RestrictedStockIssuedForCashValue>

<us-gaap:DeferredTaxAssetsValuationAllowance contextRef="AsOf2017-02-28" unitRef="USD" decimals="0"> 347763 </us-gaap:DeferredTaxAssetsValuationAllowance>

<us-gaap:DeferredTaxAssetsValuationAllowance contextRef="AsOf2016-02-29" unitRef="USD" decimals="0"> 180632 </us-gaap:DeferredTaxAssetsValuationAllowance>

<us-gaap:DebtConversionOriginalDebtAmount1 contextRef="From2017-04-01to2017-04-24_us-gaap_SubsequentEventMember" unitRef="USD" decimals="0"> 75000 </us-gaap:DebtConversionOriginalDebtAmount1>

<us-gaap:DebtConversionOriginalDebtAmount1 contextRef="From2017-05-01to2017-05-03_us-gaap_SubsequentEventMember" unitRef="USD" decimals="0"> 600000 </us-gaap:DebtConversionOriginalDebtAmount1>

<jny:OriginalIssueDiscount contextRef="AsOf2017-04-24_us-gaap_SubsequentEventMember" unitRef="USD" decimals="0"> 7500 </jny:OriginalIssueDiscount>

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Filing Submission 0001079974-17-000335 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Joey New York, Inc. – ‘10-K/A’ for 2/28/17 – ‘EX-101.INS’

On: Thursday, 7/13/17, at 11:06am ET · For: 2/28/17 · Accession #: 1079974-17-335 · File #: 0-55727

Previous ‘10-K’: ‘10-K/A’ on 6/20/17 for 2/28/17 · Latest ‘10-K’: This Filing

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

‘EX-101.INS’ — XBRL Instance — jny-20170228

This Exhibit is an XBRL XML File.

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