EXHIBIT $1$: METTA REST SPA FINANCIAL STATEMENTS $($IN CA$$)$

Income Statement $($For the Year Ended December $31,2015)$

Revenue $$159,177$

Less: Operating Expenses

Wages and Salaries $($Including Benefits$)72,659$

Accounting and Legal $6,918$

Advertising and Promotion $42,772$

Business Fees and Licences $699$

Cleaning Services $3,900$

Courier and Postage $434$

Equipment Rental $5,809$

Insurance $7,138$

Interest and Bank Charges $719$

Office Supplies $4,178$

Meals and Entertainment $178$

Research $1,143$

Rent $160,272$

Repair and Maintenance $771$

Supplies $17,425$

Telephone $2,082$

Utilities $13,268$

Total Operating Expenses $340,366$

Net Income $($Loss$)($$$181,189)$

Balance Sheet $($as of December $31,2015)$

ASSETS

Current Assets:

Cash $$49,264$

Accounts Receivable $14,192$

Supplies $2,579$

Note Receivable $31,475$

Deposits $14,928$

Total Current Assets $$112,438$

Capital Assets:

Tanks and Leasehold Improvements $($Net$)656,683$

Office Furniture and Equipment $16,164$

Computers $($Net$)2,997$

Yoga Equipment $($Net$)296$

Total Capital Assets $$676,140$

TOTAL ASSETS $$788,578$

Liabilities and Shareholders$$ Equity

Current Liabilities:

Accounts Payable $$15,065$

Long$-$Term Liabilities:

Note Payable $5298021,157,690$

Note Payable$$Leanne Strickland $33,798$

Total Liabilities $$1,206,553$

Shareholders$$ Equity:

Common Shares $0$

Retained Earnings $-417,975$

Total Shareholders$$ Equity $($$$417,975)$

TOTAL LIABILITIES AND SHAREHOLDERS$$ EQUITY $$788,578$

EXHIBIT $3$: STATE OF THE INDUSTRY SELECT SURVEY RESULTS

When did you open your doors?

In the last $5$ years $149$

$6-10$ years ago $18$

$10-20$ years ago $9$

$21-30$ years ago $3$

$31+$ years ago $1$

How many floats tanks does your centre have?

One $39$

Two $51$

Three $31$

Four $34$

Five $11$

Six $3$

Seven $1$

What was the most difficult part of opening?

Finding Funding $13$

Securing a Location $8$

Construction $54$

Marketing $62$

Health Department $18$

Other $9$

No Response $6$

What marketing has worked best for you?

word of mouth $/$ referrals $162$

Facebook Ads $120$

Media $/$ Press $45$

Sponsored Floaters $39$

Google Ads $33$

Newspapers $/$ Magazines $25$

Radio Ads $13$

Groupon $9$

TV Ads $5$

Other $22$

No Response $1$

EXHIBIT $4$: METTA REST SPA'S PRODUCT SELECTION AND PRICES $($IN CA$$)$

Single Session $$75$

$3-$pack $$165$

$7-$pack $$315$

Membership $$50$

Unlimited $1-$month membership $$299$

Unlimited $1-$year membership $$2,000$

EXHIBIT $5$: CENSUS DATA FOR KITSILANO AND WEST POINT GREY, $2006$

Kitsilano West Point Grey

Total population $41,37512,795$

Total population between $18$ and $65$ years old $32,2808,305$

Median household income CA$$53,000$ CA$$77,079$

EXHIBIT $6$: FLOAT HOUSE PRICES $($IN CA$$)$

Single Float $$75$

$3-$pack $$180$

$10-$pack $$390$