Lichter, Yu and Associates, Inc. Certified Public Accountants 21031 Ventura Blvd., suite 316 Woodland Hills, CA 91364 Tel (818)789-0265 Fax (818) 789-3949 Report of Independent Registered Public Accounting Firm Board of

Yu and Associates, Inc.

Ventura Blvd., suite 316

(818)789-0265 Fax (818) 789-3949

Independent Registered Public Accounting Firm

the accompanying balance sheets of Quasuras, Inc. (the "Company") as of March 31, 2017 and 2016, and the related statements

of operations, stockholders' equity, and cash flows for each of the years in the two year period ended March 31, 2017. The Company's

management is responsible for these financial statements. Our responsibility is to express an opinion on these financial statements

based on our audits.

our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards

require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material

misstatement. The company is not required to have, nor were we engaged to perform, an audit of its internal control over financial

reporting. Our audit included consideration of internal control over financial reporting as a basis for designing audit procedures

that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company's

internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test

basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and

significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that

our audits provide a reasonable basis for our opinion.

the financial statements referred to above present fairly, in all material respects, the financial position of Quasuras, Inc.

as of March 31, 2017 and 2016, and the results of its operations and its cash flows for the two year period ended March 31, 2017,

in conformity with accounting principles generally accepted in the United States of America.

Yu and Associates, Inc.

The accompanying notes are an integral part of the financial statements

The accompanying notes are an integral part of the financial statements

BASIS OF PRESENTATION AND ORGANIZATION

was incorporated in Delaware on April 20, 2015.

developed a hardware technology allowing people with diabetes to receive their daily insulin in two ways, through a continuous

"basal" delivery allowing a small amount of insulin to be in the blood at all times and a "bolus" delivery

to address meal time glucose input and to address when the blood glucose level becomes too high. By addressing the time

and effort required to effectively treat their condition Quasuras believes it can address the less technically savvy, less motivated

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

financial statements were prepared in conformity with generally accepted accounting principles in the United States of America

of financial statements in conformity with US GAAP requires management to make certain estimates and assumptions that affect the

reported amounts of 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.

Significant estimates include collectability of accounts receivable, accounts payable, sales returns and recoverability of long-term

has one reportable segment. The Company's activities are interrelated and each activity is dependent upon and supportive of the

other. Accordingly, all significant operating decisions are based on analysis of financial products provided as a single global

Revenue is recognized

when persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable, and collectability

is probable. Revenue generally is recognized net of allowances for returns and any taxes collected from customers and subsequently

remitted to governmental authorities.

consists primarily of inventory costs, as well as warehousing costs (including the cost of warehouse labor), shipping, importation

duties and charges, third party royalties, and product sampling.

expense consists primarily of payroll and benefit related costs, rent, depreciation and amortization, professional services, and

meetings and travel.

utilizes FASB Accounting Standards Codification (ASC) Topic 740, Income Taxes, which requires recognition of deferred tax assets

and liabilities for the expected future tax consequences of events that were included in the financial statements or tax returns.

Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax

bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory

tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established,

when necessary, to reduce deferred tax assets to the amount expected to be realized.

follows FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes, (codified in FASB ASC Topic 740). When tax returns

are filed, it is likely that some positions taken would be sustained upon examination by the taxing authorities, while others

are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained.

The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence,

management believes it is more likely than not that the position will be sustained upon examination, including the resolution

of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions

that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50

percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated

with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax

benefits in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing

authorities upon examination. Interest associated with unrecognized tax benefits is classified as interest expense and penalties

are classified in selling, general and administrative expenses in the statements of income.

2017 and 2016, the Company had not taken any significant uncertain tax positions on its tax returns for periods ended March 31,

2017 and prior years or in computing its tax provision for 2016. Management has considered its tax positions and believes that

all of the positions taken by the Company in its Federal and State tax returns are more likely than not to be sustained upon examination.

The Company is subject to examination by U.S. Federal and State tax authorities for the period ended March 31, 2016 to the present,

generally for three years after they are filed.

Financial instruments

that potentially subject the Company to concentrations of credit risk are cash, accounts receivable and other receivables arising

from its normal business activities. The Company places its cash in what it believes to be credit-worthy financial institutions.

Risks and Uncertainties

is subject to risks from, among other things, competition associated with the industry in general, other risks associated with

financing, liquidity requirements, rapidly changing customer requirements, limited operating history and the volatility of public

may exist as of the date the financial statements are issued, which may result in a loss to the Company but which will only be

resolved when one or more future events occur or fail to occur. The Company's management and legal counsel assess such contingent

liabilities, and such assessment inherently involves judgment. In assessing loss contingencies related to legal proceedings that

are pending against the Company or unasserted claims that may result in such proceedings, the Company's legal counsel evaluates

the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought

or expected to be sought.

of a contingency indicates it is probable that a material loss has been incurred and the amount of the liability can be estimated,

then the estimated liability would be accrued in the Company's financial statements. If the assessment indicates that a

potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the

nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material would

be disclosed. Loss contingencies considered to be remote by management are generally not disclosed unless they involve guarantees,

in which case the guarantee would be disclosed.

Cash and Equivalents

Cash and equivalents

include cash in hand and cash in demand deposits, certificates of deposit and all highly liquid debt instruments with original

maturities of three months or less. At March 31, 2017 and 2016, the Company had $392,007 and $389,623 in cash. Deposits at the

banks are insured up to $250,000 by the National Credit Union Administration. The Company's uninsured portion of the balances

held at the banks aggregated to approximately $142,007 and $139,623, respectively, as of March 31, 2017 and 2016. No reserve has

been made in the financial statements for any possible loss due to any financial institution failure. The Company has not experienced

any losses in such accounts and believes it is not exposed to any risks on its cash in bank accounts.

are valued at the lower of cost (determined on a weighted average basis) or market. Management compares the cost of inventories