Exhibit 99.1

Audited financial statements of Pedro’s List, LLC for the years ended October 31, 2020 and 2021

Please refer to the accompanying Exhibit 99.1. It is saved in PDF format.

Pro-forma financial statements for Pedro’s List, LLC and Pedro’s List, Inc. as of January 31, 2022

PEDRO'S LIST, INC.

Unaudited Pro-Forma Condensed Consolidated Balance Sheet

As of January 31, 2022

	Historical						Pro-Forma
	PLLLC			PLI			Adjustments			Pro-Forma
ASSETS
Current assets
Cash and cash equivalents	$	32		$	—		$	—		$	32
Note receivable		6,000									6,000
Due from related party		20,155						(20,155	)		—
Total current assets		26,187			—			(20,155	)		6,032
Total assets	$	26,187		$	—		$	(20,155	)	$	6,032
LIABILITIES AND STOCKHOLDERS' EQUITY/(DEFICIT)
Current liabilities
Accounts payable and accrued expenses	$	8,151		$	14,250		$	—		$	22,401
Accounts payable and accrued expenses-Related Party		—			20,155			(20,155	)		—
Notes payable-Related party		—			12,500						12,500
Notes payable (current)		57,410			45,272			—			102,682
Total current liabilities		65,561			92,177			(20,155	)		137,583
Total liabilities		65,561			92,177			(20,155	)		137,583
Stockholders' Equity/(Deficit)
Common stock/Members' Equity		27,772			261,055			(27,772	)		261,055
Additional paid in capital		—			510,945			27,772			—
								(538,717	)
Accumulated deficit		(67,146	)		(864,177	)		538,717			(392,606	)
Total stockholders' equity/(deficit)		(39,374	)		(92,177	)		—			(131,551	)
Total liabilities and stockholders' equity/(deficit)	$	26,187		$	—		$	(20,155	)	$	6,032

See Accompanying Notes to Unaudited Pro-Forma Condensed Consolidated Financial Statements

PEDRO'S LIST, INC.

Unaudited Pro-Forma Condensed Consolidated Statement of Operations

For the Three Months Ended January 31, 2022

	Historical						Pro-Forma
	PLLLC			PLI			Adjustments			Pro-Forma
Income	$	—		$	—		$	—		$	—
Operating expenses
General and administrative		9,787			28,250			—			38,037
Total operating expenses		9,787			28,250			—			38,037
Loss from operations		(9,787	)		(28,250	)		—			(38,037	)
Other (expense)
Bargain loss		—			—			(325,460	)		(325,460	)
Interest (expense)		(993	)		—			—			(993	)
Total other income/(expense)		(993	)		—			(325,460	)		(326,453	)
Income tax		—			—
Net loss	$	(10,780	)	$	(28,250	)	$	(325,460	)	$	(364,490	)
Net loss per share (Basic and Diluted)	$	—		$	(0.00	)				$	(0.00	)
Weighted average number of shares		—			261,055,120						261,055,120

See Accompanying Notes to Unaudited Pro-Forma Condensed Consolidated Financial Statements

PEDRO’S LIST, INC.

Notes to Unaudited Pro Forma Consolidated Balance Sheet and

Consolidated Statement of Operations

Note 1-Basis of Presentation

The accompanying unaudited pro forma condensed consolidated financial statements present the pro forma results of operations and financial position of Pedro’s List, Inc. (hereafter referred to as PLI) and Pedro’s List U.S. L.L.C. (hereafter referred to as PLLLC) on a combined basis based on the historical financial information of each company and after giving effect to the acquisition of PLLLC by PLI. The acquisition was recorded using the acquisition method of accounting.

The unaudited pro forma combined consolidated balance sheet as of January 31, 2022 combines the historical results for PLI as of January 31, 2022 and the historical results for PLLLC as of January 31, 2022, as if the acquisition had occurred on January 31, 2022. The unaudited pro forma consolidated statement of operations for the nine months ended September 30, 2018, combines the historical results for PLI for the three months ended January 31, 2022 and the historical results for PLLLC for the three months ended January 31, 2022, as if the acquisition had occurred on January 31, 2022.

Note 2-Pro Forma Adjustments

1. To reclassify Member’s Equity against additional paid-in capital.

2. To offset related party receivable and payable.

3. To record bargain loss due to the deficit created by the combination of the two entities.

4. This adjustment reflects the reorganization whereby PLLLC is the acquirer for accounting purposes and closes out PLI’s retained deficit into Additional Paid-in Capital as part of the reorganization.