CLS Holdings USA (CLSH) 8-K/A Financial Statements and Exhibits

Exhibit 99.3

ALTERNATIVE SOLUTIONS L.L.C. / CLS HOLDINGS USA, INC.

PRO FORMA CONSOLIDATED STATEMENTS OF FINANCIAL CONDITION

(Unaudited)

	For the Year Ended
	May 31, 2018
	Alternative			CLS USA						Pro Forma
	Solutions, LLC			Holdings, Inc.			Elimination			Combined
ASSETS
Current assets	$	2,337,736		$	54,374		$	-		$	2,392,110
Other assets		1,106,277			2,050,898			(2,050,000	)		1,107,175
Total assets	$	3,444,013		$	2,105,272		$	(2,050,000	)	$	3,499,285
LIABILITIES AND EQUITY (DEFICIT)
Current liabilities	$	1,260,540		$	2,689,148		$	-		$	3,949,688
Long-term liabilities		-			43,904			-			43,904
Total liabilities		1,260,540			2,733,052			-			3,993,592
Equity (deficit):
Partners' capital		7,303,971			-			(7,303,971	)		-
Common stock		-			5,013			-			5,013
Additional paid-in capital		-			17,628,717			133,473			17,762,190
Stock payable		-			307,584			-			307,584
Accumulated deficit		(5,120,498	)		(18,569,094	)		5,120,498			(18,569,094	)
Total equity (deficit)		2,183,473			(627,780	)		(2,050,000	)		(494,307	)
Total liabilities and equity (deficit)	$	3,444,013		$	2,105,272		$	(2,050,000	)	$	3,499,285

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	For the Year Ended
	May 31, 2017
	Alternative			CLS USA						Pro Forma
	Solutions, LLC			Holdings, Inc.			Elimination			Combined
ASSETS
Current assets	$	675,185		$	79,720		$	-		$	754,905
Other assets		1,225,783			52,220			-			1,278,003
Total assets	$	1,900,968		$	131,940		$	-		$	2,032,908
LIABILITIES AND EQUITY (DEFICIT)
Current liabilities	$	1,207,180		$	1,826,478		$	-		$	3,033,658
Long-term liabilities		-			192,000			-			192,000
Total liabilities		1,207,180			2,018,478			-			3,225,658
Equity (deficit):
Partners' capital		4,578,971			-			(4,578,971	)		-
Common stock		-			3,286			-			3,286
Additional paid-in capital		-			7,032,836			693,788			7,726,624
Stock payable		-			68,950			-			68,950
Accumulated deficit		(3,885,183	)		(8,991,610	)		3,885,183			(8,991,610	)
Total equity (deficit)		693,788			(1,886,538	)		-			(1,192,750	)
Total liabilities and equity (deficit)	$	1,900,968		$	131,940		$	-		$	2,032,908

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ALTERNATIVE SOLUTIONS L.L.C. / CLS HOLDINGS USA, INC.

PRO FORMA STATEMENTS OF OPERATIONS

(Unaudited)

	For the Year Ended
	May 31, 2018
	Alternative			CLS USA			Pro Forma
	Solutions, LLC			Holdings, Inc.			Combined
Revenue	$	7,258,443		$	-		$	7,258,443
Cost of goods sold		4,586,221			-			4,586,221
Gross Profit		2,672,222			-			2,672,222
Operating expenses		3,877,117			3,116,040			6,993,157
Net operating loss		(1,204,895	)		(3,116,040	)		(4,320,935	)
Other income (expense)		(67,641	)		(6,461,444	)		(6,529,085	)
Net loss	$	(1,272,536	)	$	(9,577,484	)	$	(10,850,020	)
Weighted average number of common
shares outstanding - basic and fully diluted					39,224,613			60,053,738
Net (loss) per share - basic and fully diluted				$	(0.24	)	$	(0.18	)

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	For the Year Ended
	May 31, 2017
	Alternative			CLS USA			Pro Forma
	Solutions, LLC			Holdings, Inc.			Combined
Revenue	$	1,367,196		$	-		$	1,367,196
Cost of goods sold		1,164,617			-			1,164,617
Gross Profit		202,579			-			202,579
Operating expenses		1,811,702			1,610,955			3,422,657
Net operating loss		(1,609,123	)		(1,610,955	)		(3,220,078	)
Other income (expense):		(459,020	)		(3,254,769	)		(3,713,789	)
Net loss	$	(2,068,143	)	$	(4,865,724	)	$	(6,933,867	)
Weighted average number of common
shares outstanding - basic and fully diluted					20,778,785			42,837,608
Net (loss) per share - basic and fully diluted				$	(0.23	)	$	(0.16	)

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