Exhibit 23. Business Sector Data Business Sector Data for the years ended August 31 : Educational and Interactive TV Multimedia Entertainment Distribution Total ------------- ------------ ----- 1998 (Canadian dollars): Total revenues Cdn$8,350,166 Cdn$6,421,806 Cdn$14,771,972 Operating income 1,118,039 29,339 1,147,378 Net earnings 698,955 (80,890) 618,065 Total assets Cdn$9,682,911 Cdn$6,364,996 Cdn$16,047,907 Current liabilities 1,209,918 1,313,396 2,523,314 Total liabilities 2,813,820 2,200,909 5,014,729 1998 (United States dollars): Total revenues US$5,311,135 US$4,084,598 US$9,395,733 Operating income 711,130 18,661 729,791 Net earnings 444,571 (51,450) 393,121 Total assets US$6,158,829 US$4,048,465 US$10,207,294 Current liabilities 769,570 835,387 1,604,957 Total liabilities 1,789,734 1,399,891 3,189,625 1997 (Canadian dollars): Total revenues Cdn$7,535,537 Cdn$2,816,152 Cdn$10,351,689 Operating income 964,052 62,410 1,026,462 Net earnings 520,921 88,466 609,387 Total assets Cdn$9,212,833 Cdn$5,074,769 Cdn$14,287,602 Current liabilities 1,883,690 1,335,325 3,219,015 Total liabilities 2,491,657 2,307,297 4,798,954 1997 (United States dollars): Total revenues US$5,427,106 US$2,028,197 US$7,455,303 Operating income 694,312 44,948 739,260 Net earnings 375,168 63,714 438,882 Total assets US$6,635,098 US$3,654,857 US$10,289,955 Current liabilities 1,356,637 961,703 2,318,340 Total liabilities 1,794,495 1,661,719 3,456,214 1996 (Canadian dollars): Total revenues Cdn$6,318,251 -- Cdn$6,318,251 Operating income 1,004,059 -- 1,004,059 Net earnings 541,059 -- 541,059 Total assets Cdn$9,883,093 -- Cdn$9,883,093 111 Current liabilities 975,659 -- 975,659 Total liabilities 1,005,659 -- 1,005,659 1996 (United States dollars): Total revenues US$4,616,917 -- US$4,616,917 Operating income 733,693 -- 733,693 Net earnings 395,366 -- 395,366 Total assets US$7,221,844 -- US$7,221,844 Current liabilities 712,940 -- 712,940 Total liabilities 734,862 -- 734,862 112