NOTE

17.

SEGMENT REPORTING

With the acquisition of Wainwright Holdings, Gourmet Foods, Ltd., Brigadier, and the launch of the Original Sprout business unit of Kahnalytics, the Company has identified

four

segments for its products and services; U.S.A. investment fund management, U.S.A. beauty products, New Zealand food industry and Canada security alarm monitoring. Our reportable segments are business units located in different global regions. The Company’s operations in the U.S.A. include the manufacture and wholesale distribution of all-natural hair and skin care products by Original Sprout and the income derived from management of various investment funds by our subsidiary Wainwright. In New Zealand operations include the production, packaging and distribution on a commercial scale of gourmet meat pies and related bakery confections through our wholly owned subsidiary Gourmet Foods, Ltd. and in Canada we provide security alarm system installation and monitoring to residential and commercial customers sold through our wholly owned subsidiary Brigadier. Separate management of each segment is required because each business unit is subject to different operational issues and strategies due to their particular regional location. The Company accounts for intra-company sales and expenses as if the sales or expenses were to

third

parties and eliminates them in the consolidation. Amounts are adjusted for currency translation as of the balance sheet date and presented in US dollars.

The following table presents a summary of identifiable assets as of

September 30, 2018

and

June 30, 2018:

	As of September 30, 2018		As of June 30, 201 8

Identifiable assets
Corporate headquarters	$	2,809,856	$	2,123,048
U.S.A. : fund management		12,648,060		13,563,773
U.S.A. : beauty products		3,874,757		3,739,979
New Zealand: food industry		1,863,271		1,959,486
Canada: security alarm		1,752,041		1,714,863
Consolidated	$	22,947,985	$	23,101,149

The following table presents a summary of operating information for the

three

months ended

September 30, 2018

and

2017:

	Three Months Ended September 30 , 2018			Three Months Ended September 30 , 2017
Revenues
U.S.A. : beauty products and other	$	902,328		$	22,855
U.S.A. : investment fund management - related party		4,222,984			5,157,948
New Zealand : food industry		1,192,996			1,294,290
Canada : security alarm		858,651			789,192
Consolidated total	$	7,176,959		$	7,264,285

Net (loss) income
Corporate headquarters	$	(392,912	)	$	(160,339	)
U.S.A. : beauty products and other		108,391			2,539
U.S.A. : investment fund management		414,266			930,726
New Zealand : food industry		13,664			4,789
Canada: security alarm		142,545			93,989
Consolidated total	$	285,954		$	871,704

The following table represents the property, plant and equipment in use at each of the Company's locations as of

September 30, 2018

and

June 30, 2018:

	As of September 30, 2018			As of June 30, 2018
Asset location
Corporate headquarters	$	14,305		$	14,305
U.S.A. : beauty products and other		6,629			5,244
U.S.A. : investment fund management		-			-
New Zealand : food industry		1,604,287			1,627,545
Canada : security alarm		359,752			363,833
Total All Locations		1,984,973			2,010,927
Less accumulated depreciation		(987,909	)		(930,456	)
Net property, plant and equipment	$	997,064		$	1,080,471