Exhibit 99.1 JagMedia Holdings, Inc. and Subsidiaries (Formerly known as JagNotes.com Inc. and Subsidiaries) Unaudited Condensed Pro Forma Balance Sheet January 31, 2002 January Pro Forma Pro Forma 31, 2002 Adjustments As Adjusted --------------- ----------- ------------ Total assets $ 315,530 $ 315,530 ============== ============== Total liabilities $ 595,114 $ 595,114 -------------- -------------- Stockholders' deficiency: Preferred stock; par value $.00001 per share; 15,000,000 shares authorized; none issued - - Common stock, par value $.00001 per share; 27,656,124 shares issued and outstanding 277 $(277) Class A common stock, par value $.00001 per share; 155,000,000 shares authorized; 25,141,932 shares to be issued and outstanding 251 251 Class B common stock, par value $.00001 per share; 30,000,000 shares authorized; 2,514,192 shares to be issued and outstanding 25 25 Additional paid-in capital 36,626,613 1 36,626,614 Unearned compensation (141,090) (141,090) Accumulated deficit (36,765,384) (36,765,384) ------------- --------- -------------- Total stockholders' deficiency (279,584) - (279,584) -------------- --------- -------------- Total liabilities and stockholders' deficiency $ 315,530 $ - $ 315,530 ============== ======== ============== The pro forma balance sheet assumes that the recapitalization of common stock effected by the Company on April 8, 2002 had been consummated on January 31, 2002 and includes pro forma adjustments to reflect the following: (i) the amendment of the Company's Articles of Incorporation to authorize the issuance of up to 200,000,000 shares of capital stock, of which 15,000,000 shares are authorized for issuance as preferred stock, 155,000,000 shares are authorized for issuance as Class A common stock and 30,000,000 shares are authorized for issuance as Class B common stock; (ii) the issuance of 1 share of Class A common stock in exchange for every 1.1 shares of common stock outstanding prior to the recapitalization; and (iii) the issuance of .1 share of Class B common stock in exchange for every 1.1 shares of common stock outstanding prior to the recapitalization.