UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED) OCTOBER 25, 2002
BACH-HAUSER, INC.
(Exact name of registrant as specified in its charter)
Nevada 000-26953 88-0390697
(State of (Commission (I.R.S. Employer
organization) File Number) Identification No.)
1561 Highway 3, Cayuga, Ontario N0A 1E0
(Address of principal executive offices)
Registrant's telephone number, including area code (905) 772-5738
ITEM 2 ACQUISITION OR DISPOSITION OF ASSETS
On October 25, 2002, Bach-Hauser, Inc. entered into an Agreement and
Plan of Exchange with Plan B Productions of Utah, Inc. ("Plan B").
Pursuant to the terms of the Agreement and upon approval of the Plan B
shareholders, Bach-Hauser will acquire 100% of the outstanding shares
of Plan B in exchange for 2,400,000 shares of restricted common stock.
Under the terms of the Agreement, Plan B will transfer all or
substantially all of the rights, titles and interests in and to those
assets and business to Bach-Hauser.
This Current Report on Form 8-K/A of Bach-Hauser, Inc. amends the
Current Report on Form 8-K of Bach-Hauser dated October 25, 2002 to
include (i) as required by Item 7(a) Financial Statements of Business
Acquired, audited balance sheet of Plan B as of September 30, 2002,
and the related statements of operations, stockholders' deficit, and
cash flows for the period from Augsut 2, 2002 (Inception) to September
30, 2002, and (ii) as required by Item 7(b) Pro Forma Financial
Information, unaudited pro forma information for the acquisition of
Plan B.
ITEM 7 EXHIBITS
(a) FINANCIAL STATEMENTS OF BUSINESS ACQUIRED.
PLAN "B" PRODUCTIONS OF UTAH, INC.
FINANCIAL STATEMENTS
FOR THE PERIOD FROM AUGUST 2, 2002
(INCEPTION) TO SEPTEMBER 30, 2002
CONTENTS
Page
Independent Auditors' Report 1
Financial Statements:
Balance Sheet 2
Statement of Operations 3
Statement of Stockholders' Deficit 4
Statement of Cash Flows 5
Notes to Financial Statements 6-12
INDEPENDENT AUDITORS' REPORT
Board of Directors
Plan B Productions of Utah, Inc.
Salt Lake City, Utah
We have audited the accompanying balance sheet of Plan B Productions
of Utah, Inc., as of September 30, 2002, and the related statements of
operations, stockholders' deficit, and cash flows for the period from
August 2, 2002 (inception) to September 30, 2002. These financial
statements are the responsibility of the Company's management. Our
responsibility is to express an opinion on these financial statements
based on our audits.
We conducted our audits in accordance with auditing standards
generally accepted in the United States of America. Those standards
require that we plan and perform the audits to obtain reasonable
assurance about whether the financial statements are free of material
misstatement. An audit includes examining, on a test basis, evidence
supporting the amounts and disclosures in the financial statements.
An audit also includes 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.
In our opinion, the financial statements referred to above present
fairly, in all material respects, the financial position of Plan B
Productions of Utah, Inc., as of September 30, 2002, and the related
statements of operations, stockholders' deficit, and cash flows for
the period from August 2, 2002 (inception) to September 30, 2002, in
conformity with accounting principles generally accepted in the United
States of America.
The accompanying financial statements have been prepared assuming that
the Company will continue as a going concern. As discussed in Note 2
to the financial statements, the Company has losses from operations
and has not generated significant revenue. These factors raise
substantial doubt about its ability to continue as a going concern.
Management's plans in regard to these matters are also described in
Note 2. The financial statements do not include any adjustments that
might result from the outcome of this uncertainty.
/s/ Stonefield Josephson, Inc.
CERTIFIED PUBLIC ACCOUNTANTS
Santa Monica, California
March 7, 2003
-1-
PLAN "B" PRODUCTIONS OF UTAH, INC.
BALANCE SHEET - SEPTEMBER 30, 2002
ASSETS
Assets:
Film assets (note 3) $ -
-----------
Total assets $ -
===========
LIABILITIES AND STOCKHOLDERS' DEFICIT
Liabilities:
Accrued expenses $ 463
Contingent liabilities (note 3) -
-----------
Total current liabilities 463
-----------
Stockholders' deficit:
Common stock; no par value; 100,000 restricted common
shares authorized 100,000 restricted shares issued
and outstanding 13,000
Accumulated deficit (13,463)
------------
Total stockholders' deficit (463)
------------
$ -
============
See accompanying independent auditors' report and notes to financial statements.
-2-
PLAN "B" PRODUCTIONS OF UTAH, INC.
STATEMENT OF OPERATIONS
FOR THE PERIOD FROM AUGUST 2, 2002
(INCEPTION) TO SEPTEMBER 30, 2002
Net sales $ -
-----------
General and administrative expenses 3,463
Write off of film costs 10,000
-----------
Loss from operations before provision for income taxes (13,463)
Provision for income taxes -
-----------
Net loss $ (13,463)
===========
Loss per share - basic and diluted $ (0.14)
===========
Weighted average number of common 100,000
shares outstanding - basic and diluted ===========
See accompanying independent auditors' report and notes to financial statements.
-3-
PLAN "B" PRODUCTIONS OF UTAH, INC.
STATEMENT OF STOCKHOLDERS' DEFICIT
FOR THE PERIOD FROM AUGUST 2, 2002
(INCEPTION) TO SEPTEMBER 30, 2002
<Table>
<s> <c> <c> <c> <c>
Common stock Total
---------------- Accumulated stockholders'
Shares Amount deficit deficit
------ ------ ----------- ------------
Balance at inception - $ - $ - $ -
Issuance of common shares for
contribution of film assets 95,000 10,000 - 10,000
Issuance of common shares for
services 5,000 3,000 - 3,000
Net loss - - (13,463) (13,463)
------ ------- -------- --------
Balance at September 30, 2002 100,000 $13,000 $(13,463) $ (463)
======= ======= ========= ========
</Table>
See accompanying independent auditors' report and notes to financial statements.
-4-
PLAN "B" PRODUCTIONS OF UTAH, INC.
STATEMENT OF CASH FLOWS
FOR THE PERIOD FROM AUGUST 2, 2002
(INCEPTION) TO SEPTEMBER 30, 2002
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS
Cash flows provided by (used for) operating activities:
Net loss $ (13,463)
----------
Adjustments to reconcile net loss to net cash
provided by operating activities:
Common shares issued for services 3,000
Common shares issued for film assets 10,000
Changes in assets and liabilities
(Increase) decrease in assets -
film assets -
Increase in liabilities -
accrued expenses 463
----------
Total adjustments 13,463
----------
Net cash provided by operating activities -
----------
Net increase in cash and cash equivalents -
Cash and cash equivalents, beginning of period -
----------
Cash and cash equivalents, end of period $ -
==========
Supplemental disclosure of cash flow
information:
Interest paid $ -
==========
Income taxes paid $ -
==========
Supplemental disclosure of financing and
investing activities:
Issuance of common shares for services $ 3,000
==========
Issuance of common shares for contribution
of film assets $ 10,000
==========
See accompanying independent auditors' report and notes to financial statements.
-5-
PLAN "B" PRODUCTIONS OF UTAH, INC.
NOTES TO FINANCIAL STATEMENTS
FOR THE PERIOD FROM AUGUST 2, 2002
(INCEPTION) TO SEPTEMBER 30, 2002
(1) Summary of Significant Accounting Policies:
Nature of Operations:
Plan "B" Productions of Utah, Inc. (the "Company")
incorporated under the laws of the State of Utah on August
1, 2002. The Company is involved in the production and
exploitation of family film product.
Use of Estimates:
The preparation of financial statements in conformity with
accounting principles generally accepted in the United
States of America requires management to make 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 revenue and expenses during the
reporting period. Actual results could materially differ
from those estimates.
Revenue Recognition:
Pursuant to Statement of Position ("SOP") 00-2, "Accounting
by Producers or Distributors of Films", issued by the
Accounting Standards Executive Committee of the American
Institute of Certified Public Accountants, the Company
recognizes revenues from licensing agreements for telecast,
exhibition or distribution for its entertainment products.
The Company values its film cost at the lower of unamortized
cost or net realizable value on an individual title basis in
accordance with accounting principles generally accepted in
the United States of America. Film costs represent those
costs incurred in the development, production and
distribution of television projects. Such costs have been
capitalized. Amortization of film cost is charged to
expense, and third party participation costs are accrued
using the individual film forecast method, whereby expense
is recognized in the proportion that current period revenues
bear to an estimate of ultimate revenues. These estimates
of revenues are prepared and reviewed periodically by
management.
Cash and Cash Equivalents:
The Company considers all highly liquid investments
purchased with original maturities of three months or less
to be cash equivalents. As of September 30, 2002 the
Company did not have any bank accounts nor cash on hand.
-6-
PLAN "B" PRODUCTIONS OF UTAH, INC.
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD FROM AUGUST 2, 2002
(INCEPTION) TO SEPTEMBER 30, 2002
(1) Summary of Significant Accounting Policies, Continued:
Income Taxes:
The Company accounts for income taxes under SFAS 109,
"Accounting for Income Taxes." Under the asset and
liability method of SFAS 109, deferred tax assets and
liabilities are recognized for the future tax consequences
attributable to differences between the financial statements
carrying amounts of existing assets and liabilities and
their respective tax bases. Deferred tax assets and
liabilities are measured using enacted tax rates expected to
apply to taxable income in the years in which those
temporary differences are expected to be recovered or
settled. Under SFAS 109, the effect on deferred tax assets
and liabilities of a change in tax rates is recognized in
income in the period the enactment occurs. A valuation
allowance is provided for certain deferred tax assets if it
is more likely than not that the Company will not realize
tax assets through future operations.
Earnings Per Share:
The Company calculates earnings per share in accordance with
SFAS No. 128, "Earnings Per Share," which requires
presentation of basic earnings per share ("BEPS") and
diluted earnings per share ("DEPS"). The computation of
BEPS is computed by dividing income available to common
stockholders by the weighted average number of outstanding
common shares during the period. DEPS gives effect to all
dilutive potential common shares outstanding during the
period. The computation of DEPS does not assume conversion,
exercise or contingent exercise of securities that would
have an antidilutive effect on earnings. As of September
30, 2002, the Company had no securities that would effect
loss per share if they were to be dilutive.
Comprehensive Income:
SFAS No. 130, "Reporting Comprehensive Income," establishes
standards for the reporting and display of comprehensive
income and its components in the financial statements. The
Company had no items of other comprehensive income and
therefore has not presented a statement of comprehensive
income.
Segment Reporting:
Based on the Company's integration and management
strategies, the Company operates in a single business
segment. For the period from August 2, 2002 (inception) to
September 30, 2002 all revenues have been derived from
European operations.
-7-
PLAN "B" PRODUCTIONS OF UTAH, INC.
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD FROM AUGUST 2, 2002
(INCEPTION) TO SEPTEMBER 30, 2002
(1) Summary of Significant Accounting Policies, Continued:
Recent Accounting Pronouncements:
In July 2001, the FASB issued SFAS No. 141 "Business
Combinations." SFAS No. 141 supersedes Accounting
Principles Board ("APB") No. 16 and requires that any
business combinations initiated after June 30, 2001 be
accounted for as a purchase; therefore, eliminating the
pooling-of-interest method defined in APB 16. The statement
was effective for any business combination initiated after
June 30, 2001 and applies to all business combinations
accounted for by the purchase method for which the date of
acquisition is July 1, 2001 or later. The adoption did not
have a material impact on the Company's financial position
or results of operations as the Company has not participated
in such activities covered under this pronouncement after
the effective date.
In July 2001, the FASB issued SFAS No. 142, "Goodwill and
Other Intangibles." SFAS No. 142 addresses the initial
recognition, measurement and amortization of intangible
assets acquired individually or with a group of other assets
(but not those acquired in a business combination) and
addresses the amortization provisions for excess cost over
fair value of net assets acquired or intangibles acquired in
a business combination. The statement is effective for
fiscal years beginning after December 15, 2001, and is
effective July 1, 2001 for any intangibles acquired in a
business combination initiated after June 30, 2001. The
Company is evaluating any accounting effect, if any, arising
from the recently issued SFAS No. 142, "Goodwill and Other
Intangibles" on the Company's financial position or results
of operations.
In October 2001, the FASB recently issued SFAS No. 143,
"Accounting for Asset Retirement Obligations," which
requires companies to record the fair value of a liability
for asset retirement obligations in the period in which they
are incurred. The statement applies to a company's legal
obligations associated with the retirement of a tangible
long-lived asset that results from the acquisition,
construction, and development or through the normal
operation of a long-lived asset. When a liability is
initially recorded, the company would capitalize the cost,
thereby increasing the carrying amount of the related asset.
The capitalized asset retirement cost is depreciated over
the life of the respective asset while the liability is
accreted to its present value. Upon settlement of the
liability, the obligation is settled at its recorded amount
or the company incurs a gain or loss. The statement is
effective for fiscal years beginning after June 30, 2002.
The Company does not expect the adoption to have a material
impact to the Company's financial position or results of
operations.
In October 2001, the FASB issued SFAS No. 144, "Accounting
for the Impairment or Disposal of Long-Lived Assets".
Statement 144 addresses the accounting and reporting for the
impairment or disposal of long-lived assets. The statement
provides a single accounting model for long-lived assets to
be disposed of. New criteria must be met to classify the
asset as an asset held-for-sale. This statement also focuses
on reporting the effects of a disposal of a segment of a
business. This statement is effective for fiscal years
beginning after December 15, 2001. The Company does not
expect the adoption to have a material impact to the
Company's financial position or results of operations.
-8-
PLAN "B" PRODUCTIONS OF UTAH, INC.
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD FROM AUGUST 2, 2002
(INCEPTION) TO SEPTEMBER 30, 2002
(1) Summary of Significant Accounting Policies, Continued:
Recent Accounting Pronouncements, Continued:
In April 2002, the FASB issued Statement No. 145,
"Rescission of FASB Statements No. 4, 44, and 64, Amendment
of FASB Statement No. 13, and Technical Corrections." This
Statement rescinds FASB Statement No. 4, "Reporting Gains
and Losses from Extinguishment of Debt", and an amendment of
that Statement, FASB Statement No. 64, "Extinguishments of
Debt Made to Satisfy Sinking-Fund Requirements" and FASB
Statement No. 44, "Accounting for Intangible Assets of Motor
Carriers". This Statement amends FASB Statement No. 13,
"Accounting for Leases", to eliminate an inconsistency
between the required accounting for sale-leaseback
transactions and the required accounting for certain lease
modifications that have economic effects that are similar to
sale-leaseback transactions. The Company does not expect the
adoption to have a material impact to the Company's
financial position or results of operations.
In June 2002, the FASB issued Statement No. 146, "Accounting
for Costs Associated with Exit or Disposal Activities." This
Statement addresses financial accounting and reporting for
costs associated with exit or disposal activities and
nullifies Emerging Issues Task Force (EITF) Issue No. 94-3,
"Liability Recognition for Certain Employee Termination
Benefits and Other Costs to Exit an Activity (including
Certain Costs Incurred in a Restructuring)." The provisions
of this Statement are effective for exit or disposal
activities that are initiated after December 31, 2002, with
early application encouraged. The Company does not expect
the adoption to have a material impact to the Company's
financial position or results of operations.
In October 2002, the FASB issued Statement No. 147,
"Acquisitions of Certain Financial Institutions-an amendment
of FASB Statements No. 72 and 144 and FASB Interpretation
No. 9", which removes acquisitions of financial institutions
from the scope of both Statement 72 and Interpretation 9 and
requires that those transactions be accounted for in
accordance with Statements No. 141, Business Combinations,
and No. 142, Goodwill and Other Intangible Assets. In
addition, this Statement amends SFAS No. 144, Accounting for
the Impairment or Disposal of Long-Lived Assets, to include
in its scope long-term customer-relationship intangible
assets of financial institutions such as depositor- and
borrower-relationship intangible assets and credit
cardholder intangible assets. The requirements relating to
acquisitions of financial institutions is effective for
acquisitions for which the date of acquisition is on or
after October 1, 2002. The provisions related to accounting
for the impairment or disposal of certain long-term customer-
relationship intangible assets are effective on October 1,
2002. The adoption of this Statement did not have a
material impact to the Company's financial position or
results of operations as the Company has not engaged in
either of these activities.
-9-
PLAN "B" PRODUCTIONS OF UTAH, INC.
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD FROM AUGUST 2, 2002
(INCEPTION) TO SEPTEMBER 30, 2002
(1) Summary of Significant Accounting Policies, Continued:
Recent Accounting Pronouncements, Continued:
In December 2002, the FASB issued Statement No. 148,
"Accounting for Stock-Based Compensation-Transition and
Disclosure", which amends FASB Statement No. 123, Accounting
for Stock-Based Compensation, to provide alternative methods
of transition for a voluntary change to the fair value based
method of accounting for stock-based employee compensation.
In addition, this Statement amends the disclosure
requirements of Statement 123 to require prominent
disclosures in both annual and interim financial statements
about the method of accounting for stock-based employee
compensation and the effect of the method used on reported
results. The transition guidance and annual disclosure
provisions of Statement 148 are effective for fiscal years
ending after December 15, 2002, with earlier application
permitted in certain circumstances. The interim disclosure
provisions are effective for financial reports containing
financial statements for interim periods beginning after
December 15, 2002. The adoption of this statement did not
have a material impact on the Company's financial position
or results of operations as the Company has not elected to
change to the fair value based method of accounting for
stock-based employee compensation.
In January 2003, the FASB issued Interpretation No. 46,
"Consolidation of Variable Interest Entities."
Interpretation 46 changes the criteria by which one company
includes another entity in its consolidated financial
statements. Previously, the criteria were based on control
through voting interest. Interpretation 46 requires a
variable interest entity to be consolidated by a company if
that company is subject to a majority of the risk of loss
from the variable interest entity's activities or entitled
to receive a majority of the entity's residual returns or
both. A company that consolidates a variable interest entity
is called the primary beneficiary of that entity. The
consolidation requirements of Interpretation 46 apply
immediately to variable interest entities created after
January 31, 2003. The consolidation requirements apply to
older entities in the first fiscal year or interim period
beginning after June 15, 2003. Certain of the disclosure
requirements apply in all financial statements issued after
January 31, 2003, regardless of when the variable interest
entity was established. The Company does not expect the
adoption to have a material impact to the Company's
financial position or results of operations.
-10-
PLAN "B" PRODUCTIONS OF UTAH, INC.
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD FROM AUGUST 2, 2002
(INCEPTION) TO SEPTEMBER 30, 2002
(2) Basis of Presentation:
The accompanying financial statements have been prepared in
conformity with accounting principles generally accepted in the
United States of America, which contemplate continuation of the
Company as a going concern. The Company's expenses, consisting
mainly of development, organization, legal and accounting costs
to date, have been funded through the issuance of common stock
for the assignment of assets, and services performed. The
Company has conducted only limited operations, consisting of
developing a business plan, investigating the market for a
uncompleted film for which they have the rights, and pursuing
discussions with other film production companies regarding
possible joint ventures. The Company has no significant assets
nor working capital. The Company's ongoing administrative
expenses and continuation as a going concern will require either
new capital or continued support of the stockholders. Subsequent
to September 30, 2002, the Company was acquired by a publicly
traded entity, and anticipates this will enable them to raise the
required capital.
(3) Film Assets:
The film assets were contributed by a shareholder (Note 5) and
consist of one uncompleted feature length film and two completed
films scripts. In addition, the Company has an option to co-
produce another film.
In accordance with the provisions of Statement of Position
("SOP") 00-2, the original cost of the film has been written off
as principal photography occurred more than three years ago and
there is a presumption of abandonment. The uncompleted film
requires approximately $60,000 in completion costs and contingent
deferments to certain cast and crew members of approximately
$150,000, to be paid out of producers net distribution proceeds,
if any, after the Company has recouped estimated net rentals of
$300,000. These contingent liabilities have not been reflected in
these financial statements. When the film is completed, these
costs will be capitalized and amortized pursuant to the film
forecast method as set forth in SOP 00-2.
The two complete film scripts the Company owns have not been
accorded any value in these financial statements as the Company,
nor the stockholders who contributed the scripts to the Company,
incurred any costs to obtain these assets.
(4) Income Taxes:
The components of the provision for income taxes for the period
from August 2, 2002 (inception) to September 30, 2002 are as
follows:
The reconciliation of the effective income tax rate to the
Federal statutory rate is as follows:
Federal Income Tax Rate 34.0%
Effect of Valuation Allowance (34.0)%
Effective Income Tax Rate 0.0%
-11-
PLAN "B" PRODUCTIONS OF UTAH, INC.
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD FROM AUGUST 2, 2002
(INCEPTION) TO SEPTEMBER 30, 2002
(4) Income Taxes, Continued:
At September 30, 2002, the Company had a net carryforward loss of
approximately $16,000. Because of the current uncertainty of
realizing the benefits of the tax carryforward, a valuation
allowance equal to the tax benefits for deferred taxes has been
established. The full realization of the tax benefit associated
with the carryforward depends predominantly upon the Company's
ability to generate taxable income during the carryforward
period.
Deferred tax assets and liabilities reflect the net tax effect of
temporary differences between the carrying amount of assets and
liabilities for financial reporting purposes and amounts used for
income tax purposes. Significant components of the Company's
deferred tax assets and liabilities as of September 30, 2002, are
as follows:
September 30,
2002
----
Deferred Tax Assets
Loss Carryforwards $ 16,000
Less: Valuation Allowance (16,000)
---------
Net Deferred Tax Assets $ -
=========
Net operating loss carryforwards begins to expire in 2021.
(5) Common Stock:
On August 6, 2002, the Company issued 95,000 shares of its
restricted common stock, no par value, in exchange for the
assignment of certain film assets by a major shareholder recorded
at the transferor's historical cost basis.
On August 6, 2002, the Company issued 5,000 shares of its
restricted common stock for consulting services performed for
$3,000, the value of the services provided.
(6) Subsequent Event:
On October 25, 2002, the Company entered into an Agreement and
Plan of Exchange with Bach-Hauser, Inc. Pursuant to the terms of
the Agreement, Bach-Hauser, Inc. acquired 100% of the outstanding
shares of the Company in exchange for 2,400,000 shares of
restricted common stock of Bach-Hauser, Inc.
-12-
(b) PRO FORMA FINACIAL INFORMATION.
Bach Hauser, Inc,
Unaudited Pro Forma Information
for the acquisition of Plan B Productions of Utah, Inc.
On October 25, 2002, Bach Hauser, Inc. (the "Company"), entered
into an Agreement and Plan of Exchange with Plan B Productions of
Utah, Inc. ("Plan B"). Pursuant to the terms of the Agreement
Bach-Hauser acquired 100% of the outstanding shares of Plan B in
exchange for 2,400,000 shares of restriced common stock of the
Company.
The following unaudited pro forma condensed consolidated
information at December 31, 2002 and for the year ended December
31, 2002, have been prepared to illustrate the effect of the
acquisition, as though it had occurred on January 1, 2002, for
purposes of the pro forma statements of operations. Pursuant to
Regulation SX, Article 11, as there are a limited number of
adjustments which are easily understood, a narrative description
of the proforma effects have been furnished in place of proforma
condensed financial statements.
The only adjustments to the Balance Sheet as of December 31, 2002
would be the issuance of the 2,400,000 shares of common stock of
the Company to effect the acquisition, resulting in a purchase
price of $48,000, based on a market value of the common stock of
$.02. The entire purchase price was allocated to the fair value
of the Film Assets acquired.
The adjustments to the Statement of Operations for the year ended
December 31, 2002 would be an increase of the loss by $13,463,
the Net loss of Plan B for the period from August 2, 2002
(inception) through September 30, 2002.
The pro forma information is presented for illustrative purposes
only and is not necessarily indicative of the results of
operations of the Company that would have been reported had the
acquisition occurred on January 1, 2002, nor do they represent a
forecast of the results of operations for any future period. The
unaudited pro forma information, should be read in conjunction
with the historical financial statements of the Company and the
historical financial statements of Plan B, which are incorporated
herein by reference.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of
1934, the Registrant has duly caused this registration statement
to be signed on its behalf by the undersigned, thereunto duly
authorized.
Bach-Hauser, Inc.
By: /s/
Peter Preston, President
Date: March 12, 2003