Exhibit 23. Business Sector Data Business Sector Data for the years ended August 31: Entertainment Education E-commerce Total ------------- --------- ---------- ----- 1999(Canadian dollars): - ----------------------- Total revenues Cdn$7,631,312 Cdn$4,729,906 Cdn$1,059,424 Cdn$13,420,642 Operating income (loss) (460,449) (293,046) (112,778) (866,273) Net earnings (loss) (610,449) (293,046) (68,002) (971,497) Total assets Cdn$7,156,600 Cdn$5,437,204 Cdn$2,208,217 Cdn$14,802,021 Current liabilities 879,365 657,058 335,698 1,872,121 Total liabilities 2,002,590 755,090 1,251,574 4,009,254 1998(Canadian dollars): - ----------------------- Total revenues Cdn$8,350,166 Cdn$4,839,746 Cdn$1,582,060 Cdn$14,771,972 Operating income (loss) 1,118,039 (248,597) 303,594 1,173,036 Net earnings (loss) 698,955 (283,252) 202,362 618,065 Total assets Cdn$8,305,388 Cdn$5,766,474 Cdn$1,976,045 Cdn$16,047,907 Current liabilities 1,209,918 1,142,167 171,229 2,523,314 Total liabilities 2,813,820 1,380,518 820,391 5,014,729 1997(Canadian dollars): - ----------------------- Total revenues Cdn$7,535,537 Cdn$2,673,924 Cdn$142,228 Cdn$10,351,689 Operating income (loss) 964,052 154,008 (91,598) 1,026,462 Net earnings (loss) 530,152 154,008 (74,773) 609,387 Total assets Cdn$9,212,833 Cdn$4,389,449 Cdn$685,320 Cdn$14,287,602 Current liabilities 1,883,690 1,087,934 247,391 3,219,015 Total liabilities 2,491,657 1,127,477 1,179,820 4,798,954 111