Below are the financial statements of Bigtime Inc. for the most previous years. Exhibit 1 Income Statement (In mo Dollars Dollars Dollars Net revenues $ 18,250 $ 15,721 $ 11,806 Costs and expenses: Cost of sales 10,041 7,549 5,670 Research and development 2,016 1,630 1,280 Selling, general and administrative 4,544 4,072 3,196 Goodwill amortization 261 65 19 In process research and devpt. 77 12 121 Total costs and expenses 16,939 13,328 10,266 Operating income 1,311 2,393 1,520 Gain (loss) on strategic investments (90) 208 - Interest income, net 363 170 85 Litigation settlement - - - Income before taxes 1,584 2,771 1,605 Provision for income taxes 603 917 575 Cumulative effect of change in Accounting principle, net (54) - - Net income $ 927 $ 1,854 $ 1,030 Exhibit 2 BIG TIME, INC. Consolidated Balance Sheets (in thousands) 2021 2020 Assets Current assets: Cash and cash equivalents $ 1,472 $ 1,849 Short-term investments 387 626 Accounts receivable, net of allowances of $ 410 in 2021 and $ 534 in 2020 2,955 2,690 Inventories 1,049 557 Deferred tax assets 1,102 673