Mountain High Acquisitions (MYHI) 8-K/A Financial Statements and Exhibits

Pro Forma Financial Statements Dated 3/31/2018

The unaudited pro forma consolidated balance sheet and statement of operations reflects amounts as if the transaction had occurred on March 31, 2018.  As a result of this transaction, One Lab Co, Inc . a Nevada corporation became a wholly owned subsidiary of Mountain High Acquisitions Corp. A Colorado corporation.

The information presented in the unaudited pro forma combined financial statements does not purport to represent what the financial position or results of operations would have been had the transaction occurred as of March 31, 2018, nor is it indicative of future financial position or results of operations.  You should not rely on this information as being indicative of the historical results that would have been achieved had the companies always been combined, or the future result that the combined company will experience after the transaction is consummated.

The pro forma adjustments are based upon available information and certain assumptions that the Company believes is reasonable under the circumstances.

MOUNTAIN HIGH ACQUISITIONS CORP.
PRO FORMA CONSOLIDATED BALANCE SHEETS
MARCH 31, 2018
	ONE LAB CO		Audited
	Year		MYHI						Pro Forma
	Ended 3/31		March 31			Pro Forma			March 31
	2018		2018			Adjustments			2018
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	0	$	109,464					$	109,464
Accounts Receivable		0		150,000						150,000
Other receivables		0		22,294						22,294
TOTAL CURRENT ASSETS		0		281,758						281,758
OTHER ASSETS							5,588,000	a		5,588,000
FIXED ASSETS				170,000						170,000
TOTAL ASSETS	$	0	$	451,758					$	6,039,758
LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
CURRENT LIABILITIES
Accounts payable	$	0	$	11,009					$	11,009
Notes payable				362,361						362,361
Accrued liabilities				12,500						12,500
Advances from related parties		0		138,945						138,945
TOTAL CURRENT LIABILITIES	$	0	$	524,815					$	524,815
COMMITMENTS AND CONTINGENCIES				—						—
STOCKHOLDERS' EQUITY (DEFICIT):
Preferred stock, $0.0001 par value; 250,000,000 shares authorized,
100,000 shares issued and outstanding				10						10
Common stock, $0.0001 par value; 500,000,000 shares authorized,				.
96,208,582 shares issued and outstanding				9,621			8,800	a		18,421
Additional paid in capital		0		9,607,834			5,579,200	a		15,187,034
Accumulated (deficit)		0		(9,690,522	)					(9,690,522	)
TOTAL STOCKHOLDERS' EQUITY (DEFICIT)		0		(73,057	)					5,514,943
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$	0	$	451,758					$	6,039,758
a. To reflect the issuance of 88,000,000 shares per the exchange agreement at market value of $0.0635

MOUNTAIN HIGH ACQUISITIONS CORP.
PRO FORMA CONSOLIDATED STATEMENT OF OPERATIONS
FOR THE YEAR ENDED MARCH 31, 2018
	MYHI			ONE LAB CO		MYHI PRO
	AUDITED					FORMA
	Year Ended March 31, 2018			Year  Ended March 31, 2018		Year Ended March 31, 2018
Revenue	$	150,000		$		$	150,000
Cost of revenue		—
Gross profit		150,000					150,000
Selling, general and administrative expenses		814,102			—		814,102
(Loss) from operations		(664,102	)		—		(664,102	)
Other income (expense)		(2,687,621	)				(2,687,621	)
Net (loss)	$	(3,351,723	)	$	—	$	(3,351,723	)
Weighted average shares outstanding - basic and diluted		76,569,111			—		76,569,111
(Loss) per shares - basic and diluted	$	(0.04	)	$		$	(0.04	)