Canopus Biopharma Inc (CBIA)

[PENNYS ToMILLIONS]

$CBIA At December 31, 2022, Blue Heaven had cash of $750,000 (unaudited), total assets of $3,000,000 (unaudited), total liabilities of
$185,000 (unaudited) and shareholders’ equity of $3,150,000 (unaudited). For the year ended December 31, 2022, Blue Heaven generated
revenues of $1,200,000 (unaudited) and reported net income of $850,000 (unaudited). All dollar amounts have been converted from
Candian Dollars (CAD) to US Dollars (USD) based on the current exchange rate of .73 CAD per 1.0 USD.
Until our acquisition of Blue Heaven, our company identified itself as a “shell company.” Effective with our acquisition of Blue
Heaven on March 22, 2023, our company ceased to be a “shell company.”

https://www.otcmarkets.com/otcapi/company/financial-report/376901/content