ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS

(a) Financial statements of business acquired.



The audited consolidated financial statements of BrandsMart U.S.A. as of and for
the years ended September 25, 2021 and September 26, 2020, together with the
notes related thereto and the independent auditor's report are thereon, are
filed as Exhibit 99.1 to this Amendment No. 1 and incorporated by reference
herein.

The unaudited consolidated financial statements of BrandsMart U.S.A. as of and
for the three months ended December 25, 2021 and December 26, 2020, together
with the notes related thereto, are filed as Exhibit 99.2 to this Amendment No.
1 and incorporated by reference herein.

(b) Pro Forma Financial Information



The Company's unaudited pro forma condensed combined balance sheet as of
December 31, 2021 and unaudited pro forma condensed combined statement of income
for the year ended December 31, 2021, together with the notes thereto, are filed
as Exhibit 99.3 to this Amendment No. 1 and incorporated by reference herein.

(d)  Exhibits:

Exhibit No.            Description

         23.1            Kaufman, Rossin & Co., Independent Auditor for

Interbond Enterprises, Inc. and


                       Subsidiaries d/b/a BrandMart U.S.A.
         99.1            The audited consolidated financial statements of 

Interbond Enterprises, Inc.


                       and Subsidiaries d/b/a BrandMart U.S.A. as of and 

for the fiscal years ended

September 25, 2021 and September 26, 2020, including 

the notes related thereto


                       and the independent auditor's report.
         99.2            The unaudited condensed consolidated financial

statements of Interbond

Enterprises, Inc. and Subsidiaries d/b/a BrandMart 

U.S.A. as of and for the 13


                       week periods ended December 25, 2021 and December 

26, 2020, including the notes


                       related thereto.
         99.3            The unaudited pro forma condensed combined balance 

sheet as of December 31,


                       2021 and the unaudited pro forma condensed combined 

statement of income for the


                       year ended December 31, 2021.

Exhibit 104 The cover page from this Current Report on Form 8-K, formatted in Inline XBRL

--------------------------------------------------------------------------------

© Edgar Online, source Glimpses