As of October 31, 2021

Balance Sheet

As Previously Reported

Adjustments

As Restated

Assets

Current assets:

Accounts receivable

$

2,246

$

2,429

$

4,675

Unbilled receivables

3,885

1,179

5,064

Related party receivables and loan receivables

3,521

571

4,092

Account and loan receivable

9,652

4,179

13,831

Total current assets

93,699

4,179

97,878

Total assets

$

102,002

$

4,179

$

106,181

Liabilities and stockholders' equity

Current liabilities:

Deferred Revenue

$

12,929

$

3,450

$

16,379

Total current liabilities

24,483

3,450

27,933

Deferred Revenue

17,181

729

17,910

Total liabilities

$

43,204

$

4,179

$

47,383

Stockholders' equity

Additional paid-in capital

$

459,349

$

(30,173

)

$

429,176

Accumulated deficit

(400,828

)

30,173

(370,655

)

Total liabilities and stockholders' equity

$

102,002

$

4,179

$

106,181

3 Months Ended October 31, 2021

9 Months Ended October 31, 2021

Statement of Operations

As Previously Reported

Adjustments

As Restated

As Previously Reported

Adjustments

As Restated

Research and development

$

28,144

$

(3,689

)

$

24,455

$

42,606

$

(3,689

)

$

38,917

Sales and marketing

57,196

(5,952

)

51,244

72,046

(5,951

)

66,095

General and administrative

100,267

(20,532

)

79,735

111,952

(20,533

)

91,419

Operating Expenses

185,607

(30,173

)

155,434

226,604

(30,173

)

196,432

Operating Loss

(181,062

)

30,173

(150,889

)

(213,361

)

30,173

(183,188

)

Loss before income taxes

(193,088

)

30,173

(162,915

)

(225,733

)

30,173

(195,560

)

Benefit (provision) for income taxes

(34

)

-

(34

)

(56

)

-

(56

)

Net loss

(193,122

)

30,173

(162,949

)

(225,789

)

30,173

(195,616

)

Basic and diluted net loss per common share

$

(2.22

)

$

0.35

$

(1.87

)

$

(3.05

)

$

0.41

$

(2.64

)

9 Months Ended October 31, 2021

Statement of Cash Flows

As Previously Reported

Adjustments

As Restated

Cash flows from operating activities

Net Loss

$

(225,789

)

$

30,173

$

(195,616

)

Employee stock based compensation

160,156

(30,173

)

129,983

Change in Operating Assets and Liabilities

Accounts receivable

(2,984

)

(4,179

)

(7,163

)

Deferred revenue

(3,934

)

4,179

245

Net cash used in operating activities

$

(59,095

)

$

-

$

(59,095

)

3 Months Ended October 31, 2021

9 Months Ended October 31, 2021

Statements of Comprehensive Loss

As Previously Reported

Adjustments

As Restated

As Previously Reported

Adjustments

As Restated

Net loss

$

(193,122

)

$

30,173

$

(162,949

)

$

(225,789

)

$

30,173

$

(195,616

)

Comprehensive loss

$

(192,819

)

$

30,173

$

(162,646

)

$

(225,561

)

$

30,173

$

(195,388

)

Statement of Changes in Stockholders' Equity for the 3 months Ended October 31, 2021

Additional Paid-In Capital

Accumulated Deficit

Total Stockholders' Equity

As Previously Reported

Adjustments

As Restated

As Previously Reported

Adjustments

As Restated

As Previously Reported

Adjustments

As Restated

Stock-based compensation

$

160,129

$

(30,173

)

$

129,956

$

160,129

$

(30,173

)

$

129,956

Net loss

(193,122

)

30,173

(162,949

)

(193,122

)

30,173

(162,949

)

Balance at October 31, 2021

$

459,349

$

(30,173

)

$

429,176

$

(400,828

)

$

30,173

$

(370,655

)

$

58,798

$

-

$

58,798

Statement of Changes in Stockholders' Equity for the 9 months Ended October 31, 2021

Additional Paid-In Capital

Accumulated Deficit

Total Stockholders' Equity

As Previously Reported

Adjustments

As Restated

As Previously Reported

Adjustments

As Restated

As Previously Reported

Adjustments

As Restated

Stock-based compensation

$

160,156

$

(30,173

)

$

129,983

$

160,156

$

(30,173

)

$

129,983

Net loss

(225,789

)

30,173

(195,616

)

(225,789

)

30,173

(195,616

)

Balance at October 31, 2021

$

459,349

$

(30,173

)

$

429,176

$

(400,828

)

$

30,173

$

(370,655

)

$

58,798

$

-

$

58,798