**SECURITIES AND EXCHANGE COMMISSIONWashington, DC 20549**

**____________**

**FORM 10‐KSB**

(Mark One)

| S  | Annual report pursuant to Section 13 or 15(d) ofthe Securities Exchange Act of 1934    For the fiscal year ended **March 31, 2003**, or                              |
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|  ̈ | Transition report pursuant to Section13 or 15(d) of the Securities Exchange Act of 1934    For the transition    period from _______________________________________ |

Commission file number **0‐24944**

**THE TRACKERCORPORATION OF AMERICA***(Exact Name of SmallBusiness Issuer as Specified in its Charter)*

| **Delaware**                                                          | **86-0767918**                         |
|-----------------------------------------------------------------------|----------------------------------------|
| *(State or Other Jurisdiction ofIncorporation or Organization) * | *(I.R.S. Employer Identification No.)* |

 

| **860 Denison Street, Unit 7, Markham, Ontario, Canada**     | **L3R 4H1**  |
|--------------------------------------------------------------|--------------|
| *(Address and Zip Code of      Principal Executive Offices)* | *(Zip Code)* |

**(905) 940-8118***(Issuer's Telephone Number, Including Area Code)*

Securities registered pursuant toSection 12(b) of the Securities Exchange Act of 1934:  **None**

Securities registered pursuant toSection 12(g) of the Securities Exchange Act of 1934:**common stock, par value $0.001 per share**

Check whether the issuer: (1) filed all reports required to be filed by Section13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12months (or for such shorter period that the registrant was required to file suchreports), and (2) has been subject to such filing requirements for the past 90days. Yes  þ No  ̈

Check if there is no disclosure of delinquent filers in response to Item 405 ofRegulation S‐B is not contained in this form, and no disclosure will becontained, to the best of registrant's knowledge, in definitive proxy orinformation statements incorporated by reference in Part III of this Form 10‐KSBor any amendment to this Form 10‐KSB.  ̈

Our revenuesfor fiscal year 2002:         $NIL

Asof July 31, 2003, there were issued and outstanding 1,747,999,841 shares of ourcapital stock, consisting of 1,747,999,841 shares of common stock, par value$0.001 per share.   Non-affiliates hold 104,595,553 shares of ourcommon stock. The aggregate market value of the shares of our common stock heldby non‐affiliates at such date was $10,400 (calculated on the basis of $.0001per share which was the average of the high bid and low asked quotations for ourcommon stock on pink sheets on October 1, 2003).

Transitional Small Business Disclosure Format:     Yes       ̈    No      þ

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**DOCUMENTS INCORPORATED BYREFERENCE**

The following documents are incorporated byreference.  We identify the part of this Form 10-KSB into which the document is incorporated.

Exhibits 2.1, 2.2, 3.1, 3.2, 4.1, 9.1, 9.2, 10.2, 10.3, 10.10, 10.11, and 10.19 to ourRegistration Statement on Form S‐1 (No. 33‐99686) is incorporated by reference in Part III.

Exhibit 10.37 to our Annual Report on Form 10-K dated March 31, 1997 (filed July 3, 1997)is incorporated by reference in Part III.

Exhibit 10.39 to our Annual Report on Form 10-K dated March 31, 1998 (filed November 4,1998) is incorporated by reference in Part III.

Exhibits 10.45 to our Amended Quarterly Report on Form 10-QSB dated September 30, 1999(filed January 11, 2000) is incorporated by reference in Part III.

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**TABLE OF CONTENTS**

| **PART 1**  |                                                          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               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| 4.          | Submission of Matters      to a Vote of Security Holders      | 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    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|        |                                                          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     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| 5.          | Market for Common      Equity and Related Stockholder Matters | 26.Management's      Discussion and Analysis
87.Financial Statements
88.Changes in and Disagreements with  Accountants on           Accounting and Financial Disclosure
      88a.Controls and    Procedures
8    **PART III**        9.Directors,      Executive Officers, Promoters and Control Persons;          Compliance with Section 16(a) of the Exchange Act
      910.Executive Compensation
1011.Security Ownership of      Certain Beneficial Owners and Management
1112.Certain Relationships      and Related Transactions
1213.Exhibits, List and      Reports on Form 8-K
13   **SIGNATURES**
15    
 **FINANCIAL      STATEMENTS AND SUPPLEMENTARY DATA**
 F-1
iii
 
**PART I**

**Item 1.           Description of Business**

**Cessation of Operations**

The Tracker Corporation of America discontinued active operations on December 15,2001.  The bridge financing arranged by management through one of the Company’s secured creditors was cancelled inOctober, 2001 after two months. Consequently, Tracker had no choice but to cease all active business.

Tracker currently has no full-time employees, but the officers and directors continue toexpend time and effort to identify, negotiate, and pursue the acquisition of, or merger with, an operating business.  See“Management’s Discussion and Analysis.”

**Corporate History**

Prior to the closing down of our operations we developed, marketed, sold andoperated a personal property marking and monitoring system.  Our technology utilized advanced bar code and laser scanningtechnology that interfaced with a computer database and scanning network to create an identification system.

Our business began in July 1994 through a reorganization in which we acquiredall of the issued and outstanding voting shares of Tracker Canada in exchange for approximately 90% of our total voting shares asof that date.  Our predecessor was incorporated as a Utah corporation in 1986, and changed its state of incorporation toNevada in 1992 and Delaware in 1994 through change in domicile mergers.  Concurrent with the effective date of thereorganization, we changed our fiscal year-end from December 31 to March 31. 

**Background**

Tracker Canada, which originated our line of personal property identificationsystems, was incorporated in May 1993 and, until February 1998, was our operating subsidiary.  Tracker Canada supported thedevelopment, marketing and sale of our products and services.  Its functions also included personnel recruitment andmanagement, advanced bar code and laser scanning technology research and development, proprietary software development, keysupplier relationships, and business and marketing planning. 

***Global Tracker***

On February 10, 1998, Global Tracker acquired substantially all of Tracker Canada’sassets in an arm’s length transaction from the bankruptcy trustee.  On July 30, 1998, we entered into a licenseagreement with Global Tracker.  Under the agreement, we have an exclusive worldwide license to commercially exploit thetechnology formerly owned by Tracker Canada.  The license is for a renewable seven-year term and provides for payment of a 12%royalty on gross revenues commencing in the second year of the license. Global Tracker also ceased operations on December 15,2001.

**Item 2. ****         Description of Property.**

We currently occupy approximately 100 square feet ofoffice premises leased by Global Tracker for us on a month-to-month basis at no cost.

**Item 3.           Legal Proceedings.**

Tracker is not currently a party to any material litigation and are not aware ofany pending or threatened litigation that could materially adversely affect ourbusiness, operating results or financial condition.

**Item 4. ****         Submission of Matters to a Vote ofSecurity Holders.**

During the fourth quarter of the fiscal year ended March 31, 2003, we did notsubmit any matter to a vote of the security holders.

**PARTII**

**Item 5. ****         Market For Common Equity and RelatedStockholder Matters.**

Our common stock is traded in theover‐the‐counter market and quoted on the pink sheets under the symbol “TRKR.”  Quotations for ourcommon stock were first listed on May 5, 1993.  The market for our common stock must be characterized as extremely limited dueto the low trading volume and the small number of brokerage firms acting as market makers.  Additionally, stocks quoted on thepink sheets generally have limited brokerage and news coverage.  Thus, the market price of the common stock may not reflectour true value.  As a result, you may find it difficult to dispose of, or to obtain accurate quotations as to the value of,the common stock.  We cannot assure that the over‐the‐counter market for our securities will continue, that a moreactive market will develop, or that the prices in any such market will be maintained at their current levels orotherwise.

The following table sets forth, for the periods indicated, the high and low bidquotations for our common stock as reported by the National Quotation Bureau orBloomberg.  These quotations reflect inter‐dealer prices, withoutadjustments for retail markups, markdowns or commissions, and do not representactual transactions.

**Quarter Ended**

High

Low
   
March 31, 2001

$0.125

$0.040    

June 30, 2001

$0.042

$0.020    

September 30, 2001

$0.025

$0.009    

December 31, 2001

$0.010

$0.00619

March 31, 2002

$0.019

$0.00013

June 30, 2002

$0.005

$0.0001  

September 30, 2002

$0.002

$0.0001  

December 31, 2002

$0.010

$0.0001  

March 31, 2003

$0.010

$0.0001  

 

2
OnMarch 31, 2003, the high and low bid quotations for our common stock on the pinksheets were $0.0001 and $0.0001, respectively.  As of July 31, 2003, therewere 1,747,999,841  shares of common stock outstanding held byapproximately 400 holders of record, including broker‐dealers and clearingcorporations holding common shares on behalf of their customers. 

We have never paid any cash dividends on our common stock and do not intendto pay any cash dividends in the foreseeable future.  Future earnings, if any, will be retained to fund the development andgrowth of our business.

**Recent Sales of Unregistered Securities**

We issued the following securities within the past three fiscal years without registeringthe securities under the Securities Act.  We believe all of the issuances occurred without the aid of anyunderwriters:
- SovCap Equity Partners, Ltd. Date issued: 6/28/02  Title of securities: Common Stock  Amount: 5,848,749 shares  Consideration: exercise of repricing warrants dated 3/2/01  Securities Act exemption: Section 4(2) 
- SovCap Equity Partners, Ltd. Date issued: 7/31/02  Title of securities: Common Stock  Amount: 95,404,288 shares  Consideration: : exercise of repricing warrants dated 3/2/01  Securities Act exemption: Section 4(2) 
- SovCap Equity Partners, Ltd. Date issued: 2/21/03  Title of securities: Common Stock  Amount: 1,350,000,000 shares  Consideration: exercise of repricing warrants dated 3/2/01  Securities Act exemption: Section 4(2) 
- U.S. Capital Consultants Date issued: 2/27/03  Title of securities: Common Stock  Amount: 200,000,000 shares  Consideration: Consulting agreement dated December 2, 2002  Securities Act exemption: Section 4(2) 
- SovCap Equity Partners, Ltd. Date issued: 5/25/01  Title of securities: Common Stock  Amount: 971,705 shares  Consideration: exercise of repricing warrants dated 3/2/01  Securities Act exemption: Rule 144 – the notes underlying the warrants were held forover one year 
- Correllus International, Ltd. Date issued: 10/22/01  Title of securities: Common Stock  Amount: 1,258,265 shares  Consideration: : exercise of repricing warrants dated 3/29/01  Securities Act exemption: Rule 144 – notes underlying the warrants held for over 1year 
- Arab Commerce Bank, Ltd. Date issued: 5/1/01  Title of securities: Common Stock  Amount: 889,152 shares  Consideration: exercise of repricing warrants dated 3/2/01  Securities Act exemption: Rule 144 – notes underlying the warrants held for over 1year

3
Date issued: 7/20/01Title of securities: Common StockAmount: 226,876 sharesConsideration: conversion of $25,000 of convertible bridge notesSecurities Act exemption: Rule 144 – the notes were held for over oneyear
- Frutose – Marketing & Investors Internacionais LDA Date issued: 5/8/01  Title of securities: Common Stock  Amount: 1,889,904 shares  Consideration: exercise of repricing warrants dated 12/22/00  Securities Act exemption: Rule 144 – notes underlying the warrants held for over 1year

Date issued: 6/1/01Title of securities: Common StockAmount: 537,751 sharesConsideration: conversion of $50,000 of convertible bridge notesSecurities Act exemption: Rule 144 – the notes were held for over oneyear
- SovCap Equity Partners, Ltd. Date issued: 10/26/00  Title of securities: Common Stock  Amount: 222,463 shares  Consideration: conversion of $50,000 of convertible bridge notes  Securities Act exemption: Rule 144 – the notes were held for over oneyear

Date issued: 11/13/00Title of securities: Common StockAmount: 889,675 sharesConsideration: exercise of repricing warrants dated 9/26/00Securities Act exemption: Rule 144 – notes underlying the warrants held for over 1year

Date issued: 3/2/01Title of securities: Common StockAmount: 1,094,418 sharesConsideration: conversion of $100,000 of convertible bridge notesSecurities Act exemption: Rule 144 – the notes were held for over oneyear
- Correllus International, Ltd. Date issued: 10/27/00  Title of securities: Common Stock  Amount: 360,232 shares  Consideration: conversion of $50,000 of convertible bridge notes  Securities Act exemption: Rule 144 – the notes were held for over oneyear

Date issued: 12/22/00Title of securities: Common StockAmount: 973,856 sharesConsideration: exercise of repricing warrants dated 10/27/00Securities Act exemption: Rule 144 – notes underlying the warrants held for over 1year

Date issued: 1/19/01Title of securities: Common StockAmount: 367,642 sharesConsideration: conversion of $50,000 of convertible bridge notesSecurities Act exemption: Rule 144 – the notes were held for over oneyear

4
Date issued: 1/23/99Title of securities: Common StockAmount: 1,552,423 sharesConsideration: exercise of repricing warrants dated 1/19/01Securities Act exemption: Rule 144 – notes underlying the warrants held for over 1year

Date issued: 3/29/01Title of securities: Common StockAmount: 382,380 sharesConsideration: conversion of $50,000 of convertible bridge notesSecurities Act exemption: Rule 144 – the notes were held for over oneyear

Date issued: 3/29/01Title of securities: Common StockAmount: 552,849 sharesConsideration: conversion of $50,000 of convertible bridge notesSecurities Act exemption: Rule 144 – the notes were held for over oneyear

Date issued: 3/29/01Title of securities: Common StockAmount: 551,317 sharesConsideration: exercise of repricing warrants dated 3/29/01Securities Act exemption: Rule 144 – notes underlying the warrants held for over 1year
- Arab Commerce Bank, Ltd. Date issued: 2/5/01  Title of securities: Common Stock  Amount: 189,398 shares  Consideration: conversion of $25,000 of convertible bridge notes  Securities Act exemption: Rule 144 – the notes were held for over oneyear

Date issued: 3/2/01Title of securities: Common StockAmount: 193,365 sharesConsideration: conversion of $25,000 of convertible bridge notesSecurities Act exemption: Rule 144 – the notes were held for over oneyear

Date issued: 3/22/01Title of securities: Common StockAmount: 499,030 sharesConsideration: exercise of repricing warrants dated 2/5/01Securities Act exemption: Rule 144 – notes underlying the warrants held for over 1year
- Enrico Bonetti Date issued: 10/27/00  Title of securities: Common Stock  Amount: 359,250 shares  Consideration: conversion of $50,000 of convertible bridge notes  Securities Act exemption: Rule 144 – the notes were held for over oneyear

Date issued: 3/22/01Title of securities: Common StockAmount: 1,010,330 sharesConsideration: exercise of repricing warrants dated 10/27/00Securities Act exemption: Rule 144 – notes underlying the warrants held for over 1year

5- Frutose – Marketing & Investors Internacionais LDA Date issued: 12/22/00  Title of securities: Common Stock  Amount: 518,797 shares  Consideration: conversion of $50,000 of convertible bridge notes  Securities Act exemption: Rule 144 – the notes were held for over oneyear 
- Bruce Lewis Date issued: 10/16/00  Title of securities: Common Stock  Amount: 475,000 shares  Consideration: stock issued in lieu of payment of expenses rendered on behalf of theCompany valued at $71,250  Securities Act exemption: §4(2) – this was an isolated sale to an individualwith a close relationship with us and was not part of any public offering or distribution.  The issued stock was restrictedfrom being sold for at least one year, pursuant to Rule 144 of the Securities Act of 1933

Date issued: 11/2/00Title of securities: Common StockAmount: 268,000 sharesConsideration: stock issued in lieu of payment of expenses rendered on behalf of theCompany valued at $26,800Securities Act exemption: §4(2) – this was an isolated sale to an individualwith a close relationship with us and was not part of any public offering or distribution.  The issued stock was restrictedfrom being sold for at least one year, pursuant to Rule 144 of the Securities Act of 1933

Date issued: 11/13/00Title of securities: Common StockAmount: 85,000 sharesConsideration: stock issued in lieu of payment of expenses rendered on behalf of theCompany valued at $6,715Securities Act exemption: §4(2) – this was an isolated sale to an individualwith a close relationship with us and was not part of any public offering or distribution.  The issued stock was restrictedfrom being sold for at least one year, pursuant to Rule 144 of the Securities Act of 1933

6
Date issued: 11/20/00Title of securities: Common StockAmount: 186,000 sharesConsideration: stock issued in lieu of payment of expenses rendered on behalf of theCompany valued at $11,160Securities Act exemption: §4(2) – this was an isolated sale to an individualwith a close relationship with us and was not part of any public offering or distribution.  The issued stock was restrictedfrom being sold for at least one year, pursuant to Rule 144 of the Securities Act of 1933

Date issued: 12/19/00Title of securities: Common StockAmount: 68,740 sharesConsideration: stock issued in lieu of payment of expenses rendered on behalf of theCompany valued at $3,437Securities Act exemption: §4(2) – this was an isolated sale to an individualwith a close relationship with us and was not part of any public offering or distribution.  The issued stock was restrictedfrom being sold for at least one year, pursuant to Rule 144 of the Securities Act of 1933

Date issued: 1/10/00Title of securities: Common StockAmount: 655,860 sharesConsideration: stock issued in lieu of payment of expenses rendered on behalf of theCompany valued at $32,793Securities Act exemption: §4(2) – this was an isolated sale to an individualwith a close relationship with us and was not part of any public offering or distribution.  The issued stock was restrictedfrom being sold for at least one year, pursuant to Rule 144 of the Securities Act of 1933
- Mark Gertzbein Date issued: 7/18/00  Title of securities: Common Stock  Amount: 18,800 shares  Consideration: issued in settlement of employment contract claim for $2,914  Securities Act exemption: §4(2) – this was an isolated sale to an individualwith a close relationship with us and was not part of any public offering or distribution.  The issued stock was restrictedfrom being sold for at least one year, pursuant to Rule 144 of the Securities Act of 1933

 

7
**Item 6.            Management’sDiscussion and Analysis.**

**General**

The Company ceased operations on December 23, 2001 when required bridge financing failedto materialize.  Commencing on April 8, 2002 through September 30, 2003, one of thecompany’s larger creditors, SovCap Equity Partners, Ltd. (“SovCap”), loaned the Company $200,000 pursuant to aseries of demand notes in order that the Company could retained the services of a consultant to assist it in the rehabilitationplans as well as to pay directors fees and certain accounting, legal and other expenses in connection therewith. Suchrehabilitation plan includes working out of distressed accounts payable, resolving outstanding disputes, and marketing theresulting public shell to interested parties, with the view towards merging it with a profitable operating business; however, nobusiness has yet been identified and we can give you no assurance that a suitable business will be identified or any transactionconsummated on terms acceptable to us or at all.  With the assistance of SovCap and the outside consultant, we have beenattempting to negotiate settlements with its major creditors, including our noteholders.  Unless we can reach acceptablesettlements that do not involve the payment of cash to these creditors, it is extremely unlikely that SovCap Equity will continueto provide us with the funds necessary to continue our operations.  In such event, we will likely be forced to seek protectionunder bankruptcy or similar laws.

As part of this restructuring, SovCap has converted a significant portion of itsconvertible bridge notes into Common Stock and exercised certain warrants issued as part of the earlier bridge financing.  Itnow owns a majority of the outstanding shares of common stock and thereby has the ability to direct the policies of the Company andto control the outcome of substantially all matters, which may be put to a vote of the Company’sstockholders. 

**Item 7.            FinancialStatements.**

Ourconsolidated financial statements for the years ended March 31, 2003 and March31, 2002 are included beginning at page F-1.

**Item 8.**           **Changes in and Disagreements with Accountants on Accounting and Financial Disclosure**

None.

**Item 8a.  Controls And Procedures**

The principalexecutive officer and the principal financial officer of the Company haveconcluded based on their evaluation as of a date within 90 days prior to thedate of the filing of this Report, that the Company's disclosure controls andprocedures are effective to ensure that information required to be disclosed bythe Company in the reports filed or submitted by it under the Securities Act of1934, as amended, is recorded, processed, summarized and reported within thetime periods specified in the Securities and Exchange Commission's rules andforms, and include  controls and procedures  designed to ensure thatinformation required to be disclosed by the  Commission in such reports isaccumulated and communicated to the Company's  management,  including  the  president, as appropriate to allow timely decisionsregarding required disclosure.

There were no significant changes in the Company's internal controls or in other factorsthat could significantly affect these controls subsequent to the date of such evaluation.

8
**PART III**

**Item 9.            Directors,Executive Officers, Promoters and Control Persons; Compliance                        With Section 16(a) of the Exchange Act.**

  The following table sets forth certain information withrespect to our current executive officers and directors:

NAME

AGE

POSITION
   
Jay S. Stulberg

53

President

Robert Arkin

49

Director

Executive officers are elected on an annual basis and serve at the discretion of the Boardof Directors.  Directors of the Company are elected on an annual basis. 

***Jay S. Stulberg*** has been President of Tracker since December 22, 1998and served as a director from December 1998 until January 31, 2003.   Since February 1998, Mr. Stulberg has been the soleshareholder and officer of Global Tracker Corp.   

***Robert Arkin*** has been a director of Tracker since January 31,2003.  Since January 2003, he has also served as president and a director of the law firm of Robert D. Arkin, P.C. From August1998 to February 2001, he was Chief Executive Officer, a director and founder of Synermedics, which developed a web portal,applications delivery platform and workflow process automation technology for the hospital industry. From April 1997 to July 1998,Mr. Arkin served as Managing Partner of Arkin & Merolla, LLP, a law firm.

**Compliance With Section 16(a) of the Exchange Act:**

Both JayS. Stulberg and Robert Arkin failed to timely file their Form 5 for the period covered by this disclosure.  However, neitherhad any reporting transactions for the period covered by this disclosure.  Each filed their Form 5 in October 2003.

9
**Item 10.          ExecutiveCompensation.**

**Compensation of Named Executive Officers**

The following table provides certain information for the fiscal year ended March 31, 2003,concerning the compensation earned by our President.  The Company had no other executive officers during the year.

**SUMMARY COMPENSATION TABLE**

Name and then-Principal Position

FiscalYear

AnnualCompensation

Long-Term Compensation

All OtherCompensation($)

Awards

Payouts

Salary($)

Bonus($)

Other($)(1)

RestrictedStockAward(s)($)

SecuritiesUnder-LyingOptions/SARs(#)

LTIPPayouts($)

**Jay S. Stulberg**,President

2003

0
 
   

                

                 
   
2002

 0
 
   

                

                 
   
2001

36,950
 
10,000

 138,050
   
(1) Automobile Allowance

**AGGREGATED OPTION/SAR EXERCISES IN LAST FISCAL YEAR ANDFY-END OPTION/SAR VALUES**

Name(a)

Shares AcquiredOn Exercise (#)(b)

Value Realized(c)

Number of Securities UnderlyingUnexercised Options/SARs AtFY-End (#)Exercisable/Unexercisable(d)

Value of UnexercisedIn-The-MoneyOptions/SARsAt FY-End ($)Exercisable/ Unexercisable(e)

Jay S. Stulberg

       

NIL

1,444,289/200,000

NIL

**Employment Contracts, Termination of Employment and Change of Control**

None.

**Compensation of Directors**

Non‐employeedirectors are eligible to receive options to purchase shares of our commonstock.  Under our 1999 Director Option Plan, each non‐employee director isautomatically granted an option to purchase 5,000 shares of common stock uponelection.  If the non-employee director is elected Chairman of the Board,the director is granted an option to purchase 10,000 shares of common stock. On every anniversary of initial election or appointment, each eligible directoris automatically granted a nonqualified option to purchase an additional 5,000shares of common stock (10,000 shares if Chairman of the Board).  The planprovides that options granted to non‐employee directors have a maximum term often years and are exercisable ratably in annual installments over three years.   All options granted to non‐employee directors vest immediately upon a change ofcontrol.  The exercise price of options granted pursuant to such automaticgrants is reduced to a price 25% below the average trading price of our commonstock for the 30 days immediately prior to the grant date.   Nooptions have been granted under the plan since December 31, 2000.

 10
**Item 11.          Security Ownership of CertainBeneficial Owners and Management.**

The following table sets forth certain informationregarding the beneficial ownership of the common stock as of September 30, 2003 by:
-  Each person known to us to own beneficially more than 5% of our total voting stock; 
-  The CEO and the other executive officers named in the summary compensation table; 
-  Each of our directors; and 
-  All of our directors and officers as a group. 

Except as otherwise indicated below, to our knowledge all persons listedbelow have sole voting and investment power with respect to their shares of common stock, except to the extent that authority isshared by spouses under applicable law.  The common stock is our only outstanding class ofequity securities.  As of September 30, 2003, there were approximately 400 record holders of common stock. Percentage of ownership is based upon 2,000,000,000  issued and outstanding shares of common stock beneficially owned onSeptember 30, 2003, including currently exercisable warrants to purchase 1,250,000 shares of common stock, currentlyexercisableoptions to purchase 40,000 shares of common stock, currently exercisable options to purchase 200,000 shares reserved under anoption issued to Toda Corporation Limited for financial consulting services, and 1,800,000 shares of common stock to be issued uponconversion of the remaining bridge financing notes and exercise of the repricing warrants at $0.0001 per share.
Beneficial Owner and Address 
 Total SharesOwned      As of June 30, 2003
 Percentage   
Jay S. Stulberg,    President and    Chief Financial Officer       860 Denison Street, Unit 7      Markham, Ontario, :3R 4H1  

 2,977,2891
0.136%   
Robert Arkin, Director      c/o 860 Denison Street, Unit 7      Markham, Ontario, :3R 4H1  

 5,0002
0.000%   SovCap Equity Partners      C/o SovCap IMG        10 Glenlake Parkway, Suite 130      Atlanta, Georgia 30328
 1,895,641,6603 
 86.508%   
U.S. Capital Consultants    57 Union Place    Suite 209    Summit, NJ  07901

 200,000,000
9.127%   Executive Officers and Directors as a group,      Including those named above (two persons)
2,982,289
 0.136%
 
(1)Number of shares includes the option to purchase 1,244,289 shares of common stock.(2)Number of shares includes the option to purchase 5,000 shares of common stock.(3)Number of shares includes 444,096,872 shares of common stock that SovCap has the right to receive pursuant to apreviously submitted exercise of warrants but which it has agreed could be issued at a future date.  See Certain Relationshipsand Related Transactions – Transactions with SovCap.”
 11
SovCap Equity Partners, Ltd. is a greater than 5% shareholder in our company.  As ofJune 30, 2003, SovCap Equity Partners, Ltd. holds 1,456,000,000 shares of common stock and its address is Cumberland House, #27Cumberland Street, P.O. Box CB-13016, Nassau, New Providence, Bahamas and is directed by Barry Herman, itsPresident. 

**Item 12.          Certain Relationshipsand Related Transactions**

**Transactions with SovCap**

On August 18, 1999, SovCap purchased from Tracker $1,000,000 principal amount of convertible bridge notes with attached repricing warrants, $1,000,000of shares in callable warrants and 200,000 purchase warrants. 

On December 7, 1999, SovCap purchased an additional $200,000 principal amount of convertible bridge notes with attached repricing warrants, $200,000 ofshares in callable warrants and 40,000 purchase warrants.

On October 15, 2000, SovCap converted $50,000 principal amount (together with accrued interest and redemption premium)of the convertible bridge notesissued on August 18, 1999.

On March 2, 2001, SovCap converted $100,000 principal amount (together with accrued interest and redemption premium)of the convertible bridge notesissued on December 7, 1999.

On March 29, 2002,representatives of the investment advisor for SovCap temporarily filled the two vacancies on the Tracker Board of Directors for thesole purpose of properly reducing the number of directors of the Company to one director. Following this action, theserepresentatives immediately resigned their positions as directors of Tracker.

On June 7, 2002, SovCapconverted the remaining principal balance (together with accrued interest and redemption premium) of its convertible bridge notesand on July 17, 2002 exercised certain of the repricing warrants issued in connection therewith by delivering a portion of thedemand notes it was issued evidencing $765,000 of loans made by SovCap to Tracker from June 2000 to June 2002.

On September 30, 2002, SovCap submitted an exercise notice with respect to the exercise of 1,794,096,872 repricing warrants by surrendering certaindemands notes with a principal amount of $630,000 (plus accrued interest and redemption premium totaling $755,583).  Therepricing warrants required Tracker to issue, within five days of receipt of an exercise notice, certificates representing theshares of common stock issuable upon exercise thereof.  The provisions of the warrants further provided that if suchcertificates were not issued with such five-day period, Tracker was required to pay to SovCap , in addition to any other rightsthey had, an amount equal to 1.0% of the product of (A) the number of shares of common stock not issued to which it was entitledmultiplied by (B) the closing bid price of the Tracker common stock on the fifth day after exercise, for each day that Trackerfailed to issue such shares. SovCap   As Tracker did not have any shares available to issue, it would have been requiredto pay to SovCap  as damages, $1,617.26 per day commencing as of October 5, 2002.  SovCap agreed to waive all suchdamages provided Tracker diligent pursued a proposed amendment to the Tracker Certificate of Incorporation to increase theauthorized number of shares of common stock. 

 12
At a specialmeeting of stockholders held on December 24, 2002, the stockholders of theCompany approved, among other things, an amendment to the TrackerCertificate of Incorporation to increase the authorized number of shares of common stock from 200,000,000 to 2,000,000,000, whichamendment was filed with the Delaware Secretary of State in January 2003.  

On February 20, 2003,Tracker issued to SovCap, a certificate for 1,350,000,000 shares of common stock.  By mutual agreement of the parties, theremaining shares due to SovCap will be issued on a later date, in conjunction with the issuance of shares to creditors and othersas part of Tracker's previously announced plan to restructure its balance sheet.

On February 27,2003, Tracker issued a certificate for 200,000,000 shares of common stock to USCapital Consultants in payment of a portion of a consulting fee.

**Transactions with US Capital Consultants**

In January2003, Tracker entered into an agreement with US Capital Consultants to assist inthe restructuring of our balance sheet.  Pursuant to such agreement, wepaid US Capital $15,000 and issued it 200,000,000 shares of common stock.

**Transactions with Global Tracker**

During the year endedMarch 31, 2003, Tracker paid Global Tracker $30,000 for providing the consulting services of Jay Stulberg as ourPresident. 

**Item 13.          Exhibits,List and Reports on Form 8-K.**

**(a)  Exhibits**
NUMBERDESCRIPTION2.1†Reorganization Agreement Among Ultra Capital Corp. (the predecessor of the Registrant), Jeff W. Holmes, R. Kirk Blosch and theTracker Corporation dated May 26, 1994, as amended by Amendment Number One dated June 16, 1994, Amendment Number Two dated June 24,1994, and Amendment Number Three dated June 30, 1994, Extension of Closing dated June 23, 1994, and July 11, 1994 letteragreement2.2†Agreement andPlan of Merger dated July 1, 1994 between Ultra Capital Corp. (the predecessor of the Registrant) and the Registrant3.1† Certificate of Incorporation, ascorrected by Certificate of Correction of Certificate of Incorporation dated March 27, 1995, and as amended by Certificate ofAmendment to the Certificate of Incorporation dated November 1, 1995, and Certificate of Designation of Rights, Preferences andPrivileges of $1,000.00 6% Cumulative Convertible Preferred Stock of the Registrant dated April 19, 1996
133.2†Bylaws4.1†Specimen Common Stock Certificate9.1†Agreement dated December 21, 1993 among    1046523 Ontario Limited, Gregg C. Johnson and Bruce Lewis9.2† Right of First Refusal, Co‐Sale and Voting    Agreement dated March 14, 1994 between The Tracker Corporation of America,    Stalia Holdings B.V., I. Bruce Lewis, MJG Management Accounting Services    Ltd., Spire Consulting Group, Inc., 1046523 Ontario Limited, Mark J.    Gertzbein, Gregg C. Johnson and Jonathan B. Lewis, as confirmed by letter    dated June 22, 1994 and Agreement dated July 199410.2†Discretionary Cash Bonus Arrangement of The    Tracker Corporation of America10.3†Form of Indemnification Agreement entered    into between the Registrant and each of its Directors10.10†Right of First Refusal, Co‐Sale and Voting    Agreement dated March 14, 1994 between The Tracker Corporation of America,    Stalia Holdings B.V., I. Bruce Lewis, MJG Management Accounting Services    Ltd., Spire Consulting Group, Inc., 1046523 Ontario Limited, Mark J.    Gertzbein, Gregg C. Johnson and Jonathan B. Lewis, as confirmed by letter    dated June 22, 1994 and Agreement dated July 1994 (contained in Exhibit 9.2)10.11†Stock Option Agreement dated March 14, 1994    between The Tracker Corporation of America and Stalia Holdings B.V., as    confirmed by letter dated June 22, 199410.19† Assignment World‐Wide dated May 12, 1994 from    I. Bruce Lewis to the Tracker Corporation of America10.37††Modification Agreement dated May 27, 1997 between The Tracker Corporation    of America, Saturn Investments, Inc., I. Bruce Lewis, Mark J. Gertzbein, and    Jonathan B. Lewis10.39††† License Agreement dated as of July 30, 1998 between The Global Tracker    Corporation and the Tracker Corporation of America10.45†††††1994 Amended and    Restated Stock Option Plan23.1*Consent of J. L. Stephan Co., P. C.32.1*Certification of Principal  Executive Officer and Principal     Financial Officer  in  accordance  with 18 U.S.C.     Section  1350,  as adopted by Section 906 of the Sarbanes-Oxley    Act of 2002* *Filed herewith.†Incorporated by reference from the Registrant's Registration Statement on Form S‐1 (No. 33‐99686).††Incorporated by reference from the Registrant's Annual Report on Form 10-K dated March 31, 1997 (filed July 3,1997).†††Incorporated by reference from the Registrant's Annual Report on Form 10-K dated March 31, 1998 (filed November 4,1998).††††Incorporated by reference from the Registrant's AmendedQuarterly Report on Form 10-QSB dated September 30, 1999 (filed January 11,    2000)
**(b)        Reports on Form 8-K**

During thefourth quarter of the fiscal year ended March 31, 2002, we submitted one reporton Form 8-K announcing the cessation of operations due to the withdrawal ofbridge financing from a European investor group.

14
**SIGNATURES**

In accordance with Section 13 or 15(d) of the Securities Exchange Act of1934, as amended, the registrant caused this report to be signed on its behalf by the undersigned thereunto dulyauthorized.

THE TRACKER CORPORATION OF AMERICA,a Delaware corporation

By:       /s/ JayStulberg                         Jay Stulberg           President

Dated: October 20, 2003

In accordance with the Exchange Act, this report has been signed below by the followingpersons on behalf of the registrant and in the capacities and on the dates indicated.

By:       /s/ JayStulberg                         Jay Stulberg             President (Principal Executive, Financial and Accounting Officer)

By:       /s/ RobertArkin                        Robert Arkin           Director

Dated: October 20, 2003
 
15
**THE TRACKER CORPORATION OF AMERICA**

**INDEX TO FINANCIAL STATEMENTS**
Independent Auditor's    Report dated August 8, 2003
 F-2Audited Balance Sheet as of March 31, 2003    and March 31, 2002
 F-3
Audited Statement of Income for the Years Ended March 31, 2003    and March 31, 2002

 F-4
Audited Statement of Cash Flows for the Years Ended March 31, 2003 and        March 31, 2002

 F-5Audited Statement of      Changes in Stockholders' Equity for the Years Ended              March 31, 2003 and March 31,    2002
F-6Notes to Audited Financial      Statements
F-12
 

 

 

F-1JLS
**J L Stephan Co PCCertified Public Accountants**
Jerry L. Stephan, CPA    John P. Morse, CPA**INDEPENDENT AUDITOR’S REPORT**
 

To the Board of Directors and Stockholders ofThe Tracker Corporation of America

We have audited the accompanying balance sheets of The Tracker Corporation of America, as of March31, 2003 and March 31, 2002, and the related statements of operations, shareholders’ deficit, and cash flows for the yearsended March 31, 2003 and March 31, 2002.  These financial statements are the responsibility of the Company’smanagement.  Our responsibility is to express an opinion on these financial statements based on our audits.  Theconsolidated financial statements of The Tracker Corporation of America and Subsidiary as of March 31, 1999 and from inception atMay 6, 1993 through March 31, 1999 were audited by other auditors whose reports dated July 8, 1999, , September 16, 1998, and June24, 1997, and May 28, 1996 included an explanatory paragraph that described going concern uncertainties discussed in Notes 1 &2 to the consolidated financial statements.

We conducted our audits in accordance with auditing standards generally accepted in the UnitedStates of America.  Those standards require that we plan and perform the audits to obtain reasonable assurance about whetherthe financial statements are free of material misstatement.  An audit includes examining, on a test basis, evidence supportingthe amounts and disclosures in the financial statements.   An audit also includes assessing the accounting principlesused and significant estimates made by management, as well as evaluating the overall financial statement presentation.  Webelieve 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 The Tracker Corporation of America as of March 31, 2003 and 2002, and the results of its operations andits cash flows for the years then ended in conformity with accounting principles generally accepted in the United States ofAmerica.

The accompanying consolidated financial statements have been prepared assuming that the Company willcontinue as a going concern.  As discussed in Notes 1 & 3 to the consolidated financial statements, the Companydiscontinued active operations on December 15, 2001.  The bridge financing arranged by Management through one of theCompany’s secured creditors was cancelled after two months. Consequently Tracker had no choice but to cease all activebusiness operations.  Those conditions raise substantial doubt about the Company’s ability to continue as a goingconcern.  Management’s plans in regard to these matters are also described in Notes 1 and 3.  The financialstatements do not include any adjustments that might result from the outcome of this uncertainty.

 

J L Stephan Co, PCTraverse City, MI

August 8, 2003

 

**862 East Eighth Street *Traverse City, MI  49686(231) 941-7600     *     E-mailjstephan@jlspc.com    *     Primary Fax (231) 941-1996     *    Alternate Fax (231) 929-3350**

F-2
**THETRACKER CORPORATION OF AMERICA**

**( A Development Stage Company)**
**CONSOLIDATED BALANCE SHEET**
  **Assets**      **March31,** **March31,**   **2003** **2002**            **      Total assets** $ 
  NIL     
 $
 NIL                   **Liabilities & Shareholders'Deficit**           **Current liabilities**           **  Due - related party** 
**$**
**167,905 ** 
**$****194,011 ****  Convertible bridge notes**
** 395,000 ** **      1,875,000 ****  Net liabilities of discontinued operations**
**1,089,287 ** **      2,003,799 ****       Total currentliabilities ** 
**        1,652,192**  **      4,072,810**       **Shareholders' deficiency**   **   Common stock, $.001par value, 2,000,000,000 sharesauthorized,**   **    1,747,999,841 (93,400,804 - March 31, 2002) sharesissued and outstanding**
**1,748,000 ** 
**93,400 **      **   Convertible senior preferred stock, $.001 par value, 100,000shares**   **    authorized, NIL issued and outstanding**         **  Class B voting common stock, $0.00000007 par value,6,500,000**   **    shares authorized, 606,730  (606,730 - March 31, 2002) issued**   **    and outstanding**    ** **        **  Paid-in capital** 
**18,882,840 ** 
**18,876,257 ****  Other capital** 
**  - ** 
** -** **  Deficit accumulated during the development stage**
**(22,283,032)** 
** (23,042,466)**           **    Total shareholders'deficit****(1,652,192)** **(4,072,810)**            **    Total liabilitiesand shareholders' deficit**
** $**
** -**  **$  **
**-**       **The accompanying notesare an integral part of these consolidated financial statements.**
F-3

**THETRACKER CORPORATION OF AMERICA**

**( A Development Stage Company)**
**CONSOLIDATED****STATEMENT OFOPERATIONS**
   **  From Inception (May 6, 1993)**  **For the **   **  through March 31,** **       Year ended March 31, **           **2003** **2003** **2002**                        **Gain (Loss) from Discontinued operations**      **  Gain (loss) from operation**  
**$****(23,376,527)** 
**  $**
**(491,149)** 
** $****(1,266,687)****  Gain (loss) on disposal of CPS segment** ** (157,088)** 
**-**  **  -**   ** (23,533,615)** ** (491,149)** ** (1,266,687)**                **Gain on cancellation of Bridge Notes**  ** $****1,250,583** 
**  $****1,250,583 ** **$****-**          **Net profit (loss) applicable to common stock****$****(22,283,032)** **$****759,434**  **$****(1,266,687)**                  **Basic and Diluted Earnings (loss) per share of commonstock  **               **Gain (loss) from continuing operations** **  $****0.01** **  $****0.00**  ** $**** - **         **Gain (loss) from discontinued operation** ** $**** (0.29)** ** $****(0.00)** ** $**** ****(0.02)**         **Net gain (loss)**  ** $**** (0.28)** ** $****0.00**  ** $**** ****(0.02)**        **Weighted average number of shares **      **   outstanding**  **79,963,083** ** 362,705,101**  
** 62,266,106** 
F-4

**THETRACKER CORPORATION OF AMERICA**

**( A Development Stage Company)**
**CONSOLIDATED****STATEMENT OFCASH FLOWS**
 **From inception**     **(May 6, 1993)** **Year Ended** **Year Ended** **through March 31** **March 31** **March 31** **2003**** ****2003** **2002**      **Cash flows from (used in) operating activities:**     **  Net gain (loss)****  $ ****(22,283,032)** ** $****759,434**  **$****(1,266,687)****  Adjustments to reconcile net loss to net cash from**     **  operating activities:**     **    Depreciation ****380,019**  **    -**  ** -** **    Loss on sale of long-term investment****13,414**  **   -**  ** - ****    Rent, consulting and marketing services,employee****571,900**  **  -**  **    -** **    Compensation settled via the issuance of companyshares****6,318,333**  ** 9,970**  ** -** **    Changes in assets and liabilities:**    **        Prepaid expenses anddeposits****(17,273)** **    -**  **12,000** **        Accountsreceivable****0**  **   -**  **-** **        Deferredcharges****0**  ** -**  **  -** **        Deferredrevenue****0**  **   -**  ** -** **        Due to relatedparties****167,905**  ** (12,299)** **180,204** **        Due from relatedparties****0**  **  -**  **149,716** **        Accounts payable and accruedliabilities****595,768**  **   (925,076)** **374,142**       **  Net cash used in operating activities**** (14,252,965)** ** (167,972)** **$****(550,625)**      **Cash flows from (used in) investing activities:**     **  Acquisition of fixed assets****6,028**  **   -**  ** -** **  Loan to shareholders****(356,412)** ** -**  ** -** **  Repayment of loans to shareholders****356,412**  ** (13,806)** **   -** **  Note receivable****(200,317)** **     -**  **      -** **  Repayment of note receivable****200,317**  **   -**  ** -** **  Long-term investment****(2,301,372)** **  -**  **      -** **  Unwind of long-term investment****2,287,958**  **    -**  **  -**      **  Net cash from (used in) investing activities ****(7,386)** ** (13,806)** **    -**      **Cash flows from (used in) financing activities:**    **  Issuance of common shares****11,410,109**  **     - ** **  395,624** **  Issuance of preferred shares****1,050,000**  **    -**  **           -** **  Issuance of convertible subordinated debentures****2,189,529**    **  Repayment of debentures and convertible subordinated          debentures****(307,401)** **   -**  **     -** **  Issuance of convertible bridge notes****2,075,000**  **  200,000**  **  155,000** **  Share issue costs****(1,684,735)** **   -**  **     -** **  Net cash from (used in) financing activities**** 14,732,502**  **   200,000**  **    550,624**        **Effect of exchange rate changes****(453,929)**     ** ** ** ** ** ****Increase (decrease) in cash and cash equivalents during **** 18,222**  ** 18,222**   **(0)****  the period**           **Cash and cash equivalents, beginning of period****                            -**  **   -**  **-**      **Cash and cash equivalents, end of period****$****18,222**  ** $****18,222**  ** $****(0)**     **Supplemental schedule of noncash financing activities**    **  The Company issued certain shares of its Class B voting common stockfor**    **  service and for nominal values.**    **  See Consolidated Statement of Shareholders' Equity (Deficit)**         **The accompanying notes are an integral part of these consolidated financialstatements.**
F-5

**THE TRACKER CORPORATION OF AMERICA(A Development Stage Company)**

**CONSOLIDATED STATEMENT OFSHAREHOLDERS' EQUITY (DEFICIT)**
 ** **** **** **** **** **** **** ** ** **
** SHARES**
** **
** AMOUNTS**
** **** **** **** **** ****Class B**** **** **** **** ****Preferred**** ****Common**** ****Common**** ****Preferred****Common**** ****Stock**** ****Stock**** ****Stock**** ****Stock****Stock**** **** **** **** **** **** **** **** **** ****Shares issued to officers at inception (Cash - $Nil)**** **** **** **** ****5,089,286**** ****$              -****$             -**** **** **** **** **** **** **** **** **** ****Shares issued for cash (Cash - $4,714,188)**** **** **** **** **
**884,729**
** **** **** **** **** **** **** **** **** **** **** **** ****Shares issued in lieu of rent   (Cash - $Nil)**** **** **** **** ****60,871**** **** **** **** **** **** **** **** **** **** **** **** ****Share issue costs**** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** ****Translation adjustment**** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** ****Net loss**** **** **** **** **** **** **** **** ****Balance at March 31, 1994**** **** **** **** ****6,034,886**** ****-****-**** **** **** **** **** **** **** **** **** ****Shares issued for cash (Cash - $1,175,797)**** **** **** **** ****234,517**** **** **** **** **** **** **** **** **** **** **** **** ****Shares issued in lieu of rent (Cash - $Nil)**** **** **** **** ****5,777**** **** **** **** **** **** **** **** **** **** **** **** ****Reverse merger with The Tracker Corporation**** **** **** **** **** **** **** **** ****on July 12, 1994 (Cash - $100)**** **** ****739,219**** **** **** **** ****739**** **** **** **** **** **** **** **** **** ****Shares issued  from Regulation S offering      (including 79,658 shares at $7 per share**** **** **** **** **** **** **** **** ****    for consulting services and 3,571 shares at $5.50**** **** **** **** **** **** **** **** ****     per share for the purchase of fixed assets)       (Cash -$1,505,000)**** **** ****860,000**** **** **** **** ****860****Share proceeds to be received subsequent to       March 31, 1995**** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** ****Shares issued for consulting and marketing       services  (Cash-$Nil)**** **** ****825,000**** ****78,005**** **** ****825****Less: consulting and marketing services not       yet received**** **** ****(814,583)********* **** **** ****(815)**** **** **** **** **** **** **** **** **** ****Shares proceeds received from private placement**** **** **** **** **** **** **** **** ****     on March 15, 1995 (Cash - $350,000)**** **** ****500,000**** **** **** **** ****500**** **** **** **** **** **** **** **** **** ****Shares issued to employees for employment       services (Cash-$Nil)**** **** **** **** ****25,063**** **** **** **** **** **** **** **** **** **** **** **** ****Share issue costs**** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** ****Translation adjustment**** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** ****Net loss**** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** ****Balance at March 31, 1995****-**** ****2,109,636**** ****6,378,248**** ****-****2,109**
  
    ** **** **** **** **** **** **
**AMOUNTS**
** ****Paid-in**** **** ****Deficit Accumulated**** **** ****Capital in**** ****Other****During**** **** ****Excess****Other****Comprehensive****Development**** **** ****of Par****Capital****Income****Stage****Total**** **** **** **** **** **** ****Shares issued to officers at inception (Cash - $Nil)****$                                  -****$                             -****$                                   -****$                                    -****$                                 -****  **** **** **** **** **** ****Shares issued for cash (Cash - $4,714,188)****4,714,188**** **** **** ****4,714,188**** **** **** **** **** **** ****Shares issued in lieu of rent   (Cash - $Nil)****324,344**** **** **** ****324,344**** **** **** **** **** **** ****Share issue costs****(466,142)**** **** **** ****(466,142)**** **** **** **** **** **** ****Translation adjustment**** **** ****(129,098)**** ****(129,098)**** **** **** **** **** **** ****Net loss**** **** **** ****(2,043,425)****(2,043,425)**      **Balance at March 31, 1994****4,572,390****-****(129,098)****(2,043,425)****2,399,867**
**Shares issued for cash (Cash - $1,175,797)**
**1,175,797**
** **
** **
** **
**1,175,797**** **** **** **** **** **** ****Shares issued in lieu of rent (Cash - $Nil)****30,121**** **** **** ****30,121**** **** **** **** **** **** ****Reverse merger with The Tracker Corporation**** **** **** **** **** **
**      on July 12, 1994 (Cash - $100)**
**(639)**** **** **** ****100**** **** **** **** **** **** ****Shares issued  from Regulation S offering       (including 79,658 shares at $7 per share       for consulting services and 3,571 shares at $5.50       per share for the purchase of fixed assets)        (Cash -$1,505,000)****2,900,840**** **** **** ****2,901,700**** **     **     Share proceeds to be received subsequent to        March 31, 1995****(819,459)**** **** **** ****(819,459)****   **** **** **** **** **** ****    Shares issued for consulting and marketing        services  (Cash-$Nil)****2,204,153**** **** **** ****2,204,978**
**Less: consulting and marketing services not        yet received** **(2,086,685)**** **** ****(2,087,500)** ** **** **** **** **** **
**Shares proceeds received from private placement         on March 15, 1995 (Cash - $350,000)****349,500**** **** **** ****350,000**** **** **** **** **** ****Shares issued to employees for employment        services (Cash-$Nil)****74,409**** **** **** ****74,409**** **** **** **** **** **** ****Share issue costs****(779,495)**** **** **** ****(779,495)**** **** **** **** **** **** ****Translation adjustment**** **** ****(159,026)**** ****(159,026)**** **** **** **** **** **** ****Net loss**** **** **** ****(5,068,583)****(5,068,583)****Balance at  March 31, 1995****9,707,617 ****(2,086,685)****(288,124)****(7,112,008)****222,909**
 

F-6
   
**THE TRACKER CORPORATION OF AMERICA(A Development Stage Company)**

**CONSOLIDATED STATEMENT OFSHAREHOLDERS' EQUITY (DEFICIT)**
** **** **** ****SHARES**** **** **** **
** AMOUNTS**
** **** **** **** **** ****Class B**** **** **** **** ****Preferred**** ****Common**** ****Common**** ****Preferred****Common**** ****Stock**** ****Stock**** ****Stock**** ****Stock****Stock**** **** **** **** **** **** **** **** **** ****Share proceeds received re Regulation S offering**** **** **** **** **** **** ****$                   -****$                   - ****made before March 31, 1995 (Cash - $225,280)**** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** ****Consulting services received re shares issued**
** **
** ****14,582 ********* **** **** ****14 ****before March 31, 1995 (Cash - $ Nil)**** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** ****Marketing services received re shares issued**** **** ****266,664 ********* **** **** ****265 ****to LL Knickerbocker Co.  (Cash - $ Nil)**** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** ****Shares issued to Directors as compensation  (Cash - $Nil)**** **** ****98,858 **** **** **** **** ****99 **** **** **** **** **** **** **** **** **** ****Shares issued to Amerasia for marketing services (Cash - $Nil)**** **** **** **** ****30,000 **** **** **** ****Less: services not yet received**** **** **** **** ****(12,500)********* **** **** **** **** **** **** **** **** **** **** ****Shares cancelled (Cash - $Nil)**** **** ****(171)**** **** **** **** ****1 **** **** **** **** **** **** **** **** **** ****Shares issued pursuant to S-8 for employees, consultants and**** **** ****770,000 **** **** **** **** ****770 ****     a director  (Cash - $Nil)**** **** **** **** **** **** **** **** ****Less: employment and consulting services not yet received**** **** ****(340,939)********* **** **** ****(341)** ** **** **** **** **** **** **** **** ** ** **** ****200,000 **** **** **** **** ****200 ****Less: shares proceeds to be received**** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** ****Share proceeds received from private placement (Cash - $250,000)**** **** ****250,000 **** **** **** **** ****250 **** **** **** **** **** **** **** **** **** ****Shares issued upon exercise of warrants at Canadian $1 per share**** **** **** **** ****849,803 **** **** **** ****(Cash - $619,166)**** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** ****Shares issued to officers (Cash - $Nil)**** **** ****630,000 **** **** **** **** ****630 **** **** **** **** **** **** **** **** **** ****Shares issued to a consultant (Cash - $Nil)**** **** ****7,500 **** **** **** **** ****8 **** **** **** **** **** **** **** **** **** ****Shares issued for investor relation services (Cash - $Nil)**** **** ****200,000 **** **** **** **** ****200 ****Less: services not yet received**** **** ****(200,000)********* **** **** ****(200)**** **** **** **** **** **** **** **** **** ****Shares issued to employees for employment services (Cash - $Nil)**** **** **** **** ****14,176 **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** ****Shares exchanged as per exchange agreement (Cash - $Nil)**** **** ****1,133,365 **** ****(1,133,365)**** **** ****1,134 **** **** **** **** **** **** **** **** **** ****Shares issued for conversion from debenture holders (Cash -$Nil)**** **** ****991,434 **** **** **** **** ****992 **** **** **** **** **** **** **** **** **** ****Share issue cost from April 1, 1995 to March 31, 1996**** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** ****Translation adjustment**** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** ****Net loss from April 1, 1995 to March 31, 1996**** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** ****Balance as at March 31, 1996****-**** ****6,130,929 **** ****6,126,362 **** ****$                   - ****$ 6,131 **
  
   
(CONTINUED)
** **** **** ****AMOUNTS**** **** **** ****Paid in**** **** ****Deficit Accumulated**** **** ****Capital in**** ****Other****During**** **** ****Excess****Other****Comprehensive****Development**** **** ****of Par****Capital****Income****Stage****Total**** **** **** **** **** **** ****Share proceeds received re Regulation S offering****$     819,459 ****$                                 - ****$                                 - ****$                                 -****$         819,459 ****made before March 31, 1995 (Cash - $225,280)**** **** **** **** **** **** **** **** **** **** **** ****Consulting services received re shares issued**** ****87,486 **** **** ****87,500 ****before March 31, 1995 (Cash - $ Nil)**** **** **** **** **** **** **** **** **** **** **** ****Marketing services received re shares issued**** ****666,400 **** **** ****666,665 ****to LL Knickerbocker Co.  (Cash - $ Nil)**** **** **** **** **** **** **** **** **** **** **** ****Shares issued to Directors as compensation  (Cash - $Nil)****86,402 **** **** **** ****86,501 **** **** **** **** **** **** ****Shares issued to Amerasia for marketing services       (Cash - $Nil)****44,496 **** **** **** ****44,496 ****Less: services not yet received**** ****(18,630)**** **** ****(18,630)**** **** **** **** **** **** ****Shares cancelled (Cash - $Nil)****(1)**** **** **** ****- **** **** **** **** **** **** ****Shares issued pursuant to S-8 for employees, consultants and     a director  (Cash - $Nil)****769,230 **** **** **** ****770,000 ** ** **** **** **** **** ****Less: employment and consulting services not yet received**** ****(340,598)**** **** ****(340,939)** ** **** **** **** **** ** **199,800 **** **** **** ****200,000 ****Less: shares proceeds to be received****(117,000)**** **** **** ****(117,000)**** **** **** **** **** **** ****Share proceeds received from private placement (Cash -    $250,000)****249,750 **** **** **** ****250,000 **** **** **** **** **** **** ****Shares issued upon exercise of warrants at Canadian      $1 per share   (Cash - $619,166)****619,166 **** **** **** ****619,166 **** **** **** **** **** **** **** **** **** **** **** ****Shares issued to officers (Cash - $Nil)****826,245 **** **** **** ****826,875 **** **** **** **** **** **** ****Shares issued to a consultant (Cash - $Nil)****9,836 **** **** **** ****9,844 **** **** **** **** **** **** ****Shares issued for investor relation services        (Cash - $Nil)****262,300 **** **** **** ****262,500 ****Less: services not yet received**** ****(262,300)**** **** ****(262,500)**** **** **** **** **** **** ****Shares issued to employees for employment services        (Cash - $Nil)****22,716 **** **** **** ****22,716 **** **** **** **** **** **** **** **** **** **** **** **** ****Shares exchanged as per exchange agreement (Cash - $Nil)****(1,134)**** **** **** ****- **** **** **** **** **** **** ****Shares issued for conversion from debenture holders (Cash -$Nil)****728,537 **** **** **** ****729,529 **** **** **** **** **** **** ****Share issue cost from April 1, 1995 to March 31, 1996****(214,357)**** **** **** ****(214,357)**** **** **** **** **** **** ****Translation adjustment**** **** ****47,224 **** ****47,224 **** **** **** **** **** **** ****Net loss from April 1, 1995 to March 31, 1996**** **** **** ****(6,090,730)****(6,090,730)**** **** **** **** **** **** ****Balance as at March 31, 1996****$14,013,062 ****$  (1,954,327)****$ (240,900)****$(13,202,738)****$     (1,378,772)**
**The accompanying notes are an integral part of these consolidated financial statements.**

 

F-7
   
**THE TRACKER CORPORATION OF AMERICA(A Development Stage Company)**

**CONSOLIDATED STATEMENT OFSHAREHOLDERS' EQUITY (DEFICIT)**
** **** **** ****SHARES**** **** **** **
** AMOUNTS **
** **** **** **** **** ****Class B**** **** **** **** ****Preferred**** ****Common**** ****Common**** ****Preferred****Common**** ****Stock**** ****Stock**** ****Stock**** ****Stock****Stock**** **** **** **** **** **** **** **** **** ****Marketing services received re shares issued**** **** **** **** **** **** **** **** ****       to LL Knickerbocker Co.  (Cash - $ Nil)** ** ****133,336********* **** ****$         -****$     135**** **** **** **** **** **** **** **** **** ****Shares issued to Directors as compensation (Cash - $Nil)**** **** ****34,445**** **** **** **** ****34**** **** **** **** **** **** **** **** **** ****Marketing services received from Amerasia  (Cash - $Nil)**** **** **** **** ****5,000**** **** **** **** **** **** **** **** **** **** **** **** ****Employment and consulting services and Directors' fees received re S-8**** **** **  ** **** **** ** **(Cash - $Nil)**** **** ****1,740,938********* **** **** ****1,741**** **** **** **** **** **** **** **** **** ****Shares issued for conversion from debenture holders       (Cash -$Nil)**** **** ****1,433,443**** **** **** **** ****1,434**** **** **** **** **** **** **** **** **** ****Preferred shares issued from private placement       (Cash - $1,050,000)****1,050**** **** **** **** **** ****1**** **** **** **** **** **** **** **** **** **** ****Common shares issued for conversion from preferred      stockholder****(1,050)**** ****4,365,136**** **** **** ****(1)****4,364****(Cash - $Nil)**** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** ****Shares exchanged as per exchange agreement (Cash - $Nil)**** **** ****1,268,825**** ****(1,268,825)**** **** ****1,269**** **** **** **** **** **** **** **** **** ****Shares issued to employees for employment services      (Cash-$Nil)**** **** ****26,000**** **** **** **** ****26**** **** **** **** **** **** **** **** **** ****Shares issued for consulting services (Cash-$Nil)**** **** ****208,250**** **** **** **** ****208**** **** **** **** **** **** **** **** **** ****Shares issued in lieu of finder fee for debenture holders       (Cash -$Nil)**** **** ****52,906**** **** **** **** ****53**** **** **** **** **** **** **** **** **** ****Shares issued in lieu of finder fee for preferred stockholders  (Cash -$Nil)**** **** ****112,500**    **113**** **** **** **** **** **** **** **** **** ****Shares issued pursuant to W.Marches S-8 stock payment plan**** **** ****333,272**** **** **** **** ****332**** **** **** **** **** **** **** **** **** ****Shares issued for office rental expense  ( Cash $ Nil)**** **** ****615,780**** **** **** **** ****616****Less: rental expense not yet amortized**** **** ****(530,255)********* **** **** ****(531)**** **** **** **** **** **** **** **** **** ****Share issue cost from April 1, 1996 to March 31, 1997**** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** ****Translation adjustment**** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** ****Net loss from April 1, 1996 to March 31, 1997**** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** ****Balance as at March 31, 1997****-**** ****15,925,505**** ****4,862,537**** ****$                   -****15,925**
  
   
CONTINUED
** **
**AMOUNTS**
** ****Paid in**** **** ****Deficit Accumulated**** **** ****Capital in**** ****Other****During**** **** ****Excess****Other****Comprehensive****Development**** **** ****of Par****Capital****Income****Stage****Total**** **** **** **** **** **** ****Marketing services received re shares issued**** **** **** **** **** ****       to LL Knickerbocker Co.  (Cash - $ Nil)****$  (999,600)****$  1,332,800****$                                   -****$               -****$    333,335**** **** **** **** **** **** ****Shares issued to Directors as compensation (Cash - $Nil)****15,466 **   **15,500**** **** **** **** **** **** ****Marketing services received from Amerasia  (Cash - $Nil)****(11,124)****18,630**
** **
** ****7,506**** **** **** **** **** **** ****Employment and consulting services and Directors' fees received re S-8**  ** **** ** **(Cash - $Nil)****316,054****340,598**** **** ****658,393**** **** **** **** **** **** ****Shares issued for conversion from debenture holders       (Cash -$Nil)****653,566**** **** **** ****655,000**** **** **** **** **** **** ****Preferred shares issued from private placement       (Cash - $1,050,000)****1,049,999**** **** **** ****1,050,000**** **** **** **** **** **** ****Common shares issued for conversion from preferred      stockholder****(4,363)**** **** **** ****-****(Cash - $Nil)**** **** **** **** **** **** **** **** **** **** **** ****Shares exchanged as per exchange agreement (Cash - $Nil)****(1,269)**** **** **** ****-**** **** **** **** **** **** ****Shares issued to employees for employment services      (Cash-$Nil)****12,474**** **** **** ****12,500**** **** **** **** **** **** ****Shares issued for consulting services (Cash-$Nil)****49,634**** **** **** ****49,842**** **** **** **** **** **** ****Shares issued in lieu of finder fee for debenture holders       (Cash -$Nil)****52,853**** **** **** ****52,906**** **** **** **** **** **** ****Shares issued in lieu of finder fee for preferred stockholders  (Cash -$Nil)****44,887**** **** **** ****45,000**** **** **** **** **** **** ****Shares issued pursuant to W.Marches S-8 stock payment plan****87,668**** **** **** ****88,000**** **** **** **** **** **** ****Shares issued for office rental expense  ( Cash $ Nil)****153,329**** **** **** ****153,945****Less: rental expense not yet amortized** **(132,034)**** **** ****(132,565)**** **** **** **** **** **** ****Share issue cost from April 1, 1996 to March 31, 1997****(224,741)**** **** **** ****(224,741)**** **** **** **** **** **** ****Translation adjustment**** **** ****(79,146)**** ****(79,146)**** **** **** **** **** **** ****Net loss from April 1, 1996 to March 31, 1997**** **** **** ****(3,708,078)****(3,708,078)**** **** **** **** **** **** ****Balance as at March 31, 1997****$15,207,895****$    (394,333)****$       (320,046)****$(16,910,816)****$(2,401,375)**
**The accompanying notes are an integral part of these consolidated financial statements.**

 

F-8
   
**THE TRACKER CORPORATION OF AMERICA(A Development Stage Company)**

**CONSOLIDATED STATEMENT OFSHAREHOLDERS' EQUITY (DEFICIT)**
** **** **** ****SHARES**** **** **** **
**AMOUNTS**** **** **** **** **** ****Class B**** **** **** **** ****Preferred**** ****Common**** ****Common**** ****Preferred****Common**** ****Stock**** ****Stock**** ****Stock**** ****Stock****Stock**** **** **** **** **** **** ** ** **** **** **** **** **** **** **** ** ** **** ****Shares issued pursuant to W.Marches S-8 stock payment plan**** **** ****339,755 **** **** ** ** ****$            341 **** **** **** **** **** **** ** ** **** ****Shares issued for office rental expense ( Cash $ Nil)**** **** ****153,945 **** **** ** ** ****153 **** **** **** **** **** **** ** ** **** ****Shares exchanged as per exchange agreement (Cash - $Nil)**** **** ****2,240,053 **** ****(2,240,053)** ** ****2,240 **** **** **** **** **** **** ** ** **** ****Shares issued to employee for employment services**** **** ****19,303 **** **** ** ** ****19 **** **** **** **** **** **** ** ** **** ****Shares issued for consulting services**** **** ****539,583 **** **** ** ** ****540 **** **** **** **** **** **** ** ** **** ****Share proceeds received from private placement (Cash - $30,000)**** **** ****500,000 **** **** ** ** ****500 **** **** **** **** **** **** ** ** **** ****Translation adjustment**** **** **** **** **** ** ** **** **** **** **** **** **** **** ** ** **** ****Net Profit (loss) from April 1, 1997 to March 31, 1998**** **** **** **** **** ** ** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** ****Balance as at March 31, 1998****-**** ****19,718,144 **** ****2,622,484 **** ****$                   -****$  19,718 **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** ****Shares exchanged as per exchange agreement (Cash - $Nil)**** **** ****1,549,490 **** ****(1,549,490)** ** ****$  1,549 **** **** **** **** **** **** **** **** **** ****Shares issued for office rental expense ( Cash $ Nil)**** **** ****672,096 **** **** ** ** ****672 **** **** **** **** **** **** **** **** **** ****Shares issued for consulting services**** **** ****2,427,478 **** **** ** ** ****2,428 **** **** **** **** **** **** **** **** **** ****Share proceeds received from private placements (Cash - $795,745)**** **** ****14,244,063 **** **** ** ** ****14,244 **** **** **** **** **** **** ** ** **** ****Shares issued pursuant to S-8 for employees**** **** ****13,175,996 **** **** **** **** ****13,176 ****           and consultants  (Cash - $Nil)**** **** **** **** **** **** **** **** ****Less: employment and consulting services not yet received**** **** ****(2,000,000)**** **** **** **** ****(2,000)**** **** **** **** **** **** **** **** **** ****Shares issued in prior years as prepayment of rent and consulting**** **** **** **** **** **** **** **** ****         services, written-off in year ended March 31, 1998**** **** ****601,312 **** **** **** **** ****601 **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** ****Translation adjustment**** **** **** **** **** **** **** **** **** **** **** **** **** **** ** ** **** ****Net Profit (loss) from April 1, 1998 to March 31, 1999**** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** ****Balance as at March 31, 1999****-**** ****50,388,579 **** ****1,072,994 **** ****$                   -****$  50,389 **
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