Buyer International : BYRG FS 2022 Q1

BUYER GROUP INTERNATIONAL, INC.

Quarterly Consolidated Balance Sheet

For Period Ending March 31, 2022

	Annual		Annual		Annual		Annual	Q1
	2018	2019	2020	2021	2022
Current Assets
Cash & Equivalents	3,798	35	105	313,500	411,472
Marketable Securities	28,720		15,000		95,000		303,291	208,388
Total Cash	$32,518	$15,035	$95,105	$616,791	$619,860
Net Assets of Discontinued Operations Combined	425,117	425,117	425,117	425,117	425,117
Investments (including Property, Plant, Equipment)	550,000	550,000	550,000	-	-
Non-current Inventory (equity method)	-	-	-	-	-
Goodwill	713,251		827,919		811,485		873,786	1,415,665
Total Assets	$1,720,886	$1,818,071	$1,881,707	$1,915,694	$2,460,642
Liabilities and Shareholders' Equity
Current Liabilities
Accounts payable	221,100	291,200	294,800	-	-
Interest Payable	3,363	3,531	-	600	900
Current portion of Long Term Obligations	-	-	92,650	400	300
Long Term Portion	61,000		-		24,700		24,500	24,500
Total Liabilities	$285,463	$294,731	$319,500	$25,100	$25,400
Shareholders' Equity
Capital Stock
Class A @ 1.00 per share (par value $.0001)	952,866	952,866	952,866	952,866	952,866
Common Stock ($.0001 par value) I/O	4,310,682,785	4,310,682,785	4,310,682,785	11,358,516,118	11,372,940,118
Less Treasury Stock	(2,763,220,824)	(2,763,220,824)	(2,763,220,824)	(9,763,220,824)	(9,763,220,824)
Total Capital Stock	1,107,612	1,107,612	1,107,612	1,112,396	1,113,838
Additional Paid In Capital	$876,768	$949,268	$949,268	$949,268	$949,268
Retained Earnings (loss carry forward)	($548,957)	($533,540)	($494,673)	($533,570)	$9,636
Net Income	$15,417	$38,867	($38,897)	$543,206	$120,496
Impairments to Investments/Goodwill	-	-	-	-
Stock Subscriptions Receivable	-	-	-	362,500	362,500
Total Shareholders' Equity	$1,435,423	$1,523,340	$1,562,207	$1,890,594	$2,435,242
Total Liabilities and Shareholders' Equity	$1,720,886	$1,818,071	$1,881,707	$1,915,694	$2,460,642

BUYER GROUP INTERNATIONAL, INC.

Quarterly Consolidated Statement of Income

For Period Ending March 31, 2022

	Annual	Annual	Annual	Annual	Q1
	2018	2019	2020	2021	2022
Revenues (cash & non-cash)	$104,871	$139,433	$11,561	$89,737	$131,880
Cost of Sales	$71,967	-	-	-	-
Gross Profit	$32,904	$139,433	$11,561	$89,737
Operating Expenses
General & Administrative	$4,987	$88,066	$37,958	$104,031	$11,384
General & Administrative (R&D)	$12,500	$12,500	$12,500	$0	$0
Total Operating Expense	$17,487	$100,566	$50,458	$104,031	$11,384
Other Income (Expenses)
Income(Loss) from Discontinued Operations	-	-	-	-	-
Proceeds From Sale of Stock	-	-	-	557,500	120,000
Total Other Income(Loss)	-	-	-	557,500	120,000
Net Income (Loss)	$15,417	$38,867	($38,897)	$543,206	$120,496

BUYER GROUP INTERNATIONAL, INC.

Quarterly Consolidated Cash Flow Statement

For Period Ending March 31, 2022

	Annual	Annual	Annual	Annual	Q1
	2018	2019	2020	2021	2022
Cash Flows from Operating Activities
Net Income (Loss)	$15,417	$38,867	($38,897)	$104,031	$120,496
Changes in operating assets and liabilities
Increase (decrease) in accounts payable	$73,700	$70,100	$3,600	($39,000)	$0
Net cash used by Operations	$89,117	$108,967	($35,297)	$65,031	$120,496
Cash Flows from Investing Activities
Due from Related Parties (Stock Receivables/Proceeds)	-	-	-	362,500	362,500
Proceeds From Sale of Stock	-	-	-	195,000	120,000
Net Cash used by Investing	-	-	-	$557,500	$482,500
Cash Flows from Financing Activities	-	-	-	-	-
Payments on Dividends or Stock Receivables	$72,500	$72,500	$72,500	-	5,000
Net Increase(Decrease) in Finance	$72,500	$72,500	$72,500	-	5,000
Net Increase(Decrease) in Cash	$0	$0	$0	-	3,069
Cash at Beginning of Period	$32,518	$15,035	$95,105	$616,791	$616,791
Cash at End of Period	$32,518	$15,035	$95,105	$616,791	$619,860
Supplemental Disclosures:
Cash paid for interest	-	-	-	-	-
Cash paid for income taxes	-	-	-	-	-

BUYER GROUP INTERNATIONAL, INC.

Quarterly Consolidated Statement of Shareholders' Equity

For Period Ending March 31, 2022

		Annual				Quarterly
		12-31-21		Changes		31-Mar-22
Capital Stock (Preferred)	Par Value
Series A Convertible @ 1.00	0.0001	952,866	-	952,866
Common Stock	0.0001	11,358,516,118	14,424,000	11,372,940,118
Less Treasury Stock		9,763,220,824	-	9,763,220,824
Total capital stock	0.0001	$1,112,396.	$1,442.	$1,113,838.
Additional Paid in Capital		$949,268.	$0.	$949,268.
Goodwill - Increase/(Decrease)		$873,786.	$541,879.	$1,415,665.
Total Retained Earnings (Deficit)		$(533,570.)	$543,206.	$9,636.
Stock Subscriptions Receivable		362,500	-	362,500
Total Shareholders' Equity		$1,890,594	$544,648	$2,435,242

BUYER GROUP INTERNATIONAL, INC.

Notes to the Financial Statements

For Period Ending March 31, 2022

Note 1 - Organization and Business

Buyer Group International, Inc. (the Company), a Wyoming corporation, is a publicly traded company with its principal offices in Sheridan Wyoming, with advisory offices in Austin, TX and Seattle, WA. The core business of the Company is advisory services platinum metals exploration and extraction. The company also has researched and development its own proprietary commodity tracking software that tracks futures prices of markets in real-time.

Note 2 - Summary of Significant Accounting Policies

Cash and Cash Equivalents

Cash and cash equivalents include cash money, stocks for sale, derivatives for sale, money market funds, and highly liquid investments with an original maturity of three months or less.

Concentration of Credit Risk

The Company maintains its cash in bank deposit accounts, which at times may exceed federally insured limits. The Company has not experienced any losses in such accounts and management believes that it is not exposed to any significant credit risk for cash.

Principles of Consolidation

The accompanying consolidated financial statements present the consolidated balance sheet, consolidated statement of income and consolidated statement of cash flows of Buyer Group International, Inc. and its subsidiary. All significant inter-company transactions and balances have been eliminated. Spin-outs, equity carve-outs, and split-offs have been recorded as impairments to Goodwill and against retained earnings, while income will be recorded under investments in the income portion of the financial statements.

Investment Trusts

In 2016, after advising principals BYRG made the decision to discontinue any affiliation with Trust parties due to litigation risk for non-compliance.Discontinuing Management of Hard Rock Assets- Value will no longer be carried over on goodwill but impairments will be charged against goodwill on an annual basis (not quarterly). Gains/impairments will accordingly go against Goodwill for long lived asset. The company is valuing the goodwill of said relationship at approximately (negative) -$2,882,226. BYRG does not carry this on its books.

Non-current Inventory

BYRG maintains no non-current inventory as of March 31, 2022.

Advertising

The Company's policy is to expense advertising costs as incurred and amount to $0.00 in March 31, 2022.

Property, Plant and Equipment

Property, plant and equipment are depreciated over their expected useful lives using the straight-line method. Maintenance and repairs that do not extend the life of assets are expensed as incurred. Expenditures which improve or extend the life of assets are capitalized. Leases that are not operational are capitalized. As of December 31, 2021 as liability on land equal $0.00, recorded under liabilities.

Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts and assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Income Taxes

The Company accounts for income taxes under Statement of Financial Accounting Standards No. 109, "Accounting for Income Taxes" (SFAS No. 109), which requires use of the liability method. SFAS No. 109 provides that deferred tax assets and liabilities are recorded based on the differences between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes, referred to as temporary differences. Deferred tax assets and liabilities at the end of each period are determined using the currently enacted tax rates applied to taxable income in the periods in which the deferred tax assets and liabilities are to be settled or realized for investments according to IRS Section 181 and Sections 199. These assets are now impaired and recorded as Net Assets of Discontinued Operations & their corresponding expenses from wind down as Retained Earnings (Carry Forward Loss) of ($534,957).

U.S. federal statutory rate - 34.00%

As of March 31, 2022, the Company has applied its net operating loss carry forward of approximately $534,957 for tax purposes, which will no longer be available to offset future taxable income. In 2020, the company experienced labor costs due to the planned spin-offs and has or will expense such activities and will record these under the cash flow statement financing activities. By June 30, 2021, the company completed a 5-yearre-organization shedding assets and eliminating all past operations. The fee to the company was $72,500 per year for fie years payable to David A. Bryant in stock for services rendered and cash infused into the company.

Organizational Expenses

In accordance with IRC Section 181 of the IRS tax code, 100% of organizational expenses (R&D) are accumulated and carried against investment for a 100% tax deduction off-setting our taxable income by same.

Note 3 - Subsidiaries

No subsidiary relationships currently exist.

Note 4 - Commitments and Contingencies

Year ending December 31,

Claims

The Company is periodically involved in various claims and other actions arising in the ordinary course of business. Management is not aware of any asserted or un-asserted claims that will have a material adverse effect on the financial position or results of operations of the Company.

Going Concern

As indicated in the accompanying financial statements, as of December 30, 2020, the Company's current liabilities exceeded its current assets . These factors create an uncertainty about the Company's ability to continue as a going concern. Management has developed a plan to reduce its liabilities through the sale of assets and through obtaining additional capital. The ability of the Company to continue as a going concern is dependent on acquiring this additional capital. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Note 5 - Stockholders' Equity

In 1994, the board originally authorized 400 million shares of $.001 par value common stock. Subsequent reorganization leads to the current standing:

Super majority Class A Preferred $.0001 par value w/ superior voting rights - 1,000,000 shares authorized. Common Shares : 13 billion common authorized.

The company had authorized 1 million of its super majority Class A Preferred stock allocated to David A. Bryant in July 2016.

The company had authorized 1 million of its super majority Class A Preferred stock to be issued to David A. Bryant as of June 30, 2021, with 952,866 outstanding. As of December 31, 2021 the company had outstanding shares of 11,310,682,785 of its common stock not allocated to treasury, canceled, or exchanged.

As of December 31, 2021 the company had outstanding shares of 0 of its common stock not allocated to treasury, canceled, or exchanged.

Note 6 - Line of Credit, Warrants & Options

The company carries no other indebtedness in the form of warrants, options, or lines of credit.

The officers and directors of the Company are involved in other business activities and may, in the future become involved in other business opportunities. If a specific business opportunity becomes available, such person may face a conflict in selecting between the Company and their other business interest. The Company has not formulated a policy for the resolution of such conflicts.

Note 7 - Investment Notes, Loans and Notes Payable, Contingent Liabilities

Investment Notes

In 2008, the company obtained the development and marketing rights of two plots of land approximating 20 acres each or 1,470,000 sq. ft. Broker price opinions on each property reflected $1,960,000 and $200,000. using the sq. footage method. Current outstanding debt on the properties is $0.00 BYRG had issued a guarantee obligation in the form of promissory note totaling $2.2 million convertible at par value into common stock or payable in cash at redemption. June 3, 2021 the principals' sold this land at zero redemption value and BYRG retained $350,000 total cash value for the long term management of the opportunity in exchange for additional paid in capital by David A. Bryant to the company. The options expired in 2018 and no obligations currently exists. Accounts payable carry any expenditures for services rendered by parties/principals involved.

Loans & Notes, Payables, Services

As of March 31, 2022 the Company has one account payable to the Small Business Administration totaling $24,500 payable over 30 years at $100 per month and no other outstanding debt, convertible or otherwise outside of accounts payable.

1.1 Billion Shares are outstanding issued to Tristan V. Stonger, 100 Million are non-restricted with 1 Billion Restricted. Services have yet to be rendered as of March 31, 2022.

	Persons or Entities to Services Provided by Such Persons
Period	Whom Securities	or Entities
Issued
06/30/21	David A. Bryant	5 Year Services & $350,000 Cash
07/03/21	Red Beryl Mining	$50,000 Cash
12/09/21	Red Beryl Mining	$145,000 Exploration Services

Contingent Liabilities

This portion of the balance sheet is a reflection of a potential liability, contingent upon declaration by the Issuer of a dividend to the recipient based upon the placement of utilization of assets. In the past the company chose to carry contingent expense amortized but has since made changes to its policy and will no longer bear such future potential expenses as a liability.

Stock payments offset against revenues or assets if and when any future income events occur.