UNITEDSTATES

SECURITIESAND EXCHANGE COMMISSION

WASHINGTON,D.C. 20549

FORM10-QSB

QUARTERLYREPORT PURSUANT TO SECTION 13 OR 15(d)

> 
OF    THE SECURITIES EXCHANGE ACT OF 1934

 

| For      the quarter ended March 31, 2004   
 Commission      file number 000-33109**   

ENTREMETRIXCORPORATION**
   

Nevada   
 81-0444479
(State      or other jurisdiction of   
 (I.R.S.      Employer Identification No)
incorporation      or organization)   
   
   

18101Von Karman Avenue, Suite 330

Irvine,California 92612

(Addressof Principal Executive Offices)

 

(888)798-8100

(Registrant'stelephone number)

 

Checkwhether the issuer (1) filed all reports required to be filed by Section 13 or15(d) of the Securities Exchange Act of 1934 during the past 12 months (or forsuch shorter period that the registrant was required to file such reports) and(2) has been subject to such filing requirements for the past 90 days.

 

Yes    X            No_______

 

Asof March 31, 2004, the number of shares outstanding of the registrant's onlyclass of common stock was 4,938,115.

 

TransitionalSmall Business Disclosure Format (check one): Yes ________ No          X         
EntreMetrixCorporation

Tableof Contents

PART I- FINANCIAL INFORMATION

 

Item      1 Consolidated Financial Statements   
  
Consolidated      Balance Sheets as of March 31, 2004 (unaudited)   
1
Consolidated      Statements of Operations for the Three Months ended March 31, 2004 and      2003 (unaudited)   
2
Consolidated      Statements of Cash Flows for the Three Months ended March 31, 2004 and      2003 (unaudited)   
3
Notes      to Consolidated Financial Statements (unaudited)   
4
Item      2 Management's Discussion and Analysis of Financial Condition and Results      of Operations   
8
Item      3 Controls and Procedures   
 14
PART      II - OTHER INFORMATION
Item      1 Legal Proceedings   
 14
Item      2 Changes in Securities   
 14
Item      3 Defaults Upon Senior Securities   
 15
Item      4 Submission of Matters to a Vote of Security Holders   
 15
Item      5 Other Information   
 15
Item      6 Exhibits and Reports on Form 8-K   
 16
Signatures   
 17
Index      to Exhibits   
 18
Certifications   
 19
Exceptas otherwise noted in this report, "EntreMetrix," the"Company," "we," "us" and "our"collectively refer to EntreMetrix Corporation.
**PARTI

ITEM1. FINANCIAL STATEMENTS

 

ENTREMETRIX,INC. (FKA MISSOURI RIVER AND GOLD GEM CORP.)

CONSOLIDATEDBALANCE SHEET (UNAUDITED)

 

March31, 2004

    **
ASSETS
Current      Assets
          Cash
 

$      219,563
          Accounts Receivable
50,153
          Other Receivable
 

1,712
          Prepaid Expense
8,105
          Refundable Deposits
 

45,041
               Total Current Assets
324,574
 

 

 

Property      and Equipment, net of accumulated depreciation of $12,780
43,611
 

 

 

Other      Assets
          Deposits
 

5,945
          Capitalize Loan Fee, net of accumlated amortization of $567
7,415
 

 

13,360**TOTAL      ASSETS
 

$      381,545
LIABILITIES      AND STOCKHOLDERS' DEFICIT
Current      Liabilities
 

 

          Accounts Payable
$      376,644
          Accrued Expenses
 

73,520
          Deferred Revenue
159,261
          Short-Term Notes Payable
 

109,475
               Total Current Liabilities
718,900
 

 

 

Long-Term      Liabilities
          Officers' Loan
 

82,948
               Total Liabilities
 

801,848
Stockholders'      Deficit
 

 

          Preferred stock, $0.001 par value; 10,000,000 shares authorized; none      issued and outstanding
          Common stock, $0.001 par value;300,000,000 shares authorized; 4,962,869      shares issued and outstanding
 

4,938
          Common stock to be issued
19,752
          Accumulated Deficit
 

(444,993)
(420,303)
 

 

 
**TOTAL      LIABILITIES AND STOCKHOLDERS' DEFICIT
$      381,545
 

SeeNotes to financial statements.

1
**ENTREMETRIX,INC. (FKA MISSOURI RIVER AND GOLD GEM CORP.)

CONSOLIDATEDSTATEMENTS OF OPERATIONS (UNAUDITED)

 **
For      the three months ended March 31,
 **2004
 
2003
Revenues**$      1,993,001
$      1,542,419
 

 

 

 

 

Cost      and Expenses
          Cost of Revenues
 
**1,921,153
 

1,488,065
          Selling, General and Administrative Expenses**163,654
 
121,983
 

 
**2,084,807
 

1,610,048
Operating      (loss)
 
**(91,806)
 

(67,629)
Other      Income (Expense),
 

 

 

 

          Interest Income**41
-
          Interest Expense
 
**(5,730)
 
-
Net      (loss) before taxes
 
**(97,495)
 

(67,629)
Provision      for Income Taxes
 
**800
 
-
Net      (loss)
 
**$      (98,295)
 
$      (67,629)
Net      (loss) per share-Basic and Diluted
 
**$      (0.02)
 
$      (0.01)
Weighted      Average Number of Shares
 
**4,938,115
 

4,938,115
Seenoted to financial statements.

 

2
**ENTREMETRIX,INC. (FKA MISSOURI RIVER AND GOLD GEM CORP.)

CONSOLIDATEDSTATEMENTS OF CASH FLOWS (UNAUDITED)**
 

For      the three months ended March 31,
 **2004
 
2003
CASH      FLOW FROM OPERATING ACTIVITIES
          Net (loss)
 
**$      (98,295)
 

$      (67,629)
          Adjustments to reconcile net (loss) to net cash (used in) operating      activities:
          Depreciation and Amortization (Increase) Decrease in:
 
**3,352
 

2,325
               Accounts Receivable**-
9,521
               Other Receivable
 
**13,511
 

(15,536)
               Prepaid Expenses**(3,225)
1,075
               Deposits
 
**(10,920)
 

(4,920)
          Increase (Decrease) in:
               Accounts Payable and Accrued Expenses
 
**92,883
 

74,555
               Deferred Revenue**146,681
(7,136)
Net      cash flows provided by (used in) operating activities
 
**143,987
 
(7,745)
CASH      FLOW FROM INVESTING ACTIVITIES
 

 

 

 

          Purchase of Property and Equipment**(3,874)
(43,024)
         Cash increase due to reverse acquisition by Entremetrix
 
**19,171
 
-
Net      cash flows provided by (used in) investing activities**15,297
 
(43,024)

 

 

 

 

CASH      FLOW FROM FINANCING ACTIVITIES
Proceeds      from Officers' Loan
 
**91
 
-
Net      cash flows provided by financing activities**91
 
-
 

 

 

 

 

NET      INCREASE (DECREASE) IN CASH**159,375
(50,770)
 

 

 

 

 

CASH      AT BEGINNING OF PERIOD**60,188
 
106,283
 

 

 

 

 

CASH      AT END OF PERIOD**$      219,563
 
$      55,514
 

 

 

 

 

Supplemental      Disclosure of Cash Flow Information:
          Interest Paid
 
**$      3,532
 

-
 

Seenotes to financial statements.

3
**NOTE1 - NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**
 

Natureof Business. EntreMetrix Corporation, (EntreMetrix) was incorporated in thestate of Nevada on July 17, 2002. EntreMetrix was established to provide humanresource management services including payroll processing, workers compensationand payroll tax filings for small to medium size business. The service is a BPO(Business Process Outsourcing).

 

OnFebruary 25, 2004, Entremetrix entered into a Stock Purchase Agreement withMissouri River and Gold Germ Corp ("MRGG"). It is agreed that MRGGwill issue to the owner of EntreMetrix 19,752,460 shares of common stock of MRGGin exchange of 100% of the registered and fully paid up capital of EntreMetrix.The closing date of this exchange transaction was March 8, 2004.

 

Asa result of the acquisition, the former owner of EntreMetrix holds a majorityinterest (80%) in the combined entity ("the Company"). Generallyaccepted accounting principles require in certain circumstances that a companywhose stockholders retain the majority voting interest in the combined businessto be treated as the acquirer for financial reporting purposes. Accordingly, theacquisition has been accounted for as a "reverse acquisition" wherebyEntreMetrix is deemed to have purchased MRGG. However, MRGG remains the legalentity and the Registrant for Securities and Exchange Commission reportingpurposes. The historical financial statements prior to March 8, 2004 are thoseof EntreMetrix. All shares and per share data prior to the acquisition have beenrestated to reflect the stock issuance as a recapitalization of EntreMetrix.After acquiring, the Company changed its name to EntreMetrix, Inc.

 
**NOTE2 - BASIS OF PRESENTATION**
 

Theaccompanying financial data as of March 31, 2004 and for the three months endedMarch 31, 2004 and 2003 have been prepared by the Company, without audit,pursuant to the rules and regulations of the Securities and Exchange Commission.Certain information and footnote disclosures normally included in financialstatements prepared in accordance with generally accepted accounting principleshave been condensed or omitted pursuant to such rules and regulations. However,the Company believes that the disclosures are adequate to make the informationpresented not misleading. These financial statements should be read inconjunction with the financial statements and the notes there to included inEntreMetrix audited annual financial statements for the year ended December 31,2003.

 

InJune 2001, the Financial Accounting Standards Board finalized FASB Statement No.141, Business Combinations ("FAS 141"). FAS 141 requires the use ofthe purchase method of accounting and prohibits the use of thepooling-of-interests method of accounting for business combinations initiatedafter June 30, 2001. FAS 141 also requires that the Company recognized acquiredintangible assets apart from goodwill if they meet certain criteria. FAS 141applies to all business combinations initiated after June 30, 2001 and forpurchase business combinations completed on or after July 1, 2001. Accordingly,the Company accounted for the acquisition in accordance with FAS 141.

Inthe opinion of Management, all adjustments (which include only normal recurringadjustments) necessary to present fairly the financial position, results ofoperations and cash flows as of March 31, 2004 and for the three months endedMarch 31, 2004 and 2003 have been made. The results of operations for the threemonths ended March 31, 2004 and 2003 are not necessarily indicative of theoperating results for the full year.
** 

NOTE3 - ACQUISITION

 **
Pursuantto terms of a Stock Purchase Agreement dated February 25, 2004, the Companypurchased all of the issued common shares of EntreMetrix Corporation inconsideration for the issuance of 19,752,460 shares to the shareholder ofEntreMetrix Corporation.
** **
Theacquisition is a reverse takeover transaction whereby EnterMetrix Corporation isidentified as the acquirer (accounting parent) of EntreMetrix, Inc. The purchaseprice of EntreMetrix, Inc. is assumed to be equal to its book value and nogoodwill is recorded on the transaction. The amount ascribed to the sharesissued to the shareholder of EntreMetrix Corporation represents the net bookvalue of EntreMetrix, Inc at date of closing March 8, 2004.

 

4

Detailsof the net liabilities acquired at book value at the acquisition dates are asfollows:

 

Current      assets   
$          19,171
Less:      Current liabilities
 -
   
$19,171** **
SupplementalInformation for EntreMetrix Inc. (Formerly known as Missouri River and Gold GemCorp):

 
**SummaryBalance Sheets

 **
March      8, 2004
 
December      31, 2003
Current      assets
$      19,171
$      33,316
Liabilities
-
 
-
Net      Assets
$      19,171
 
$      33,316
 
**Stockholders'Equity:**
 

Preferred      stock, $0.001 par value; 10,000,000 shares authorized;
none      issued and outstanding
$      -
$      -
Common      stock, $0.001 par value; 300,000,000 shares authorized;
4,962,869      shares issued and outstanding
4,938
4,938
Additional      paid-in capital
638,433
638,433
Accumulated      Deficit
(624,200)
(610,055)
Total      stockholders' equity
$      19,171
$      33,316** 

SummaryStatements of Operations

 **
For      the Period
For      the Year Ended
Ended      March 8,
Ended      December 31,
2004
2003
Revenue
$      -
$      -
General      and administrative expenses
14,145
 
15,259
Net      Loss for the Period
$      (14,145)
 
$      (15,259)** 

NOTE4 - GOING CONCERN

 **
TheCompany's financial statements have been prepared on a going concern basis,which contemplates the realization of assets and the settlement of liabilitiesand commitments in the normal course of business. As shown in the accompanyingfinancial statements, the Company incurred a net loss of $95,295 for the threemonths ended March 31, 2004 and has incurred losses of $444,993 since inception.Management of the Company is developing a plan to increase operating revenues,reduce operating expenses and obtain an infusion of capital through eitherpublic or private investment. The ability of the Company to continue as a goingconcern is dependent on management's successful reduction of operating expensesand successful capital infusion. The financial statements do not include anyadjustments that might be necessary if the Company is unable to continue as agoing concern.

 

5
**NOTE5 - MAJOR CUSTOMER

 **
TheCompany had three major unrelated customers, which represented 10% or more oftotal revenues of the Company for the period ended March 31, 2004 and one majorunrelated customer for the period ended March 31, 2003. Revenues from the majorcustomers for the three months ended March 31, 2004 and 2003 were $854,997 and$642,556 or 42.9% and 42% of total revenue, respectively.

 
**NOTE6 - ACCRUED EXPENSES

 **
Accruedexpenses at March 31, 2004 consist of:

 

2004
Accrued      Payroll Liabilities
$      49,424
Accrued      Interest Expense
10,139
Accrued      Income Tax
800
Accrued      Other Expenses
13,157
Total
$      73,520
 
** 

 ****NOTE7 - NET (LOSS) PER SHARE

 **
Thefollowing table sets forth the computation of basic and diluted earnings pershare:
** **
For      years ended March 31,
2004
2003
Numerator:
Net      (loss)
$      (98,295)
$      (67,629)
Denominator:
Weighted      Average of Common Shares
4,938,115
4,938,115
Per      share of common stock:
Net      (loss) per share-basic and diluted
$      (0.02)
$      (0.01)** 

NOTE8 - GUARANTEES**
 

TheCompany from time to time enters into certain types of contracts thatcontingently require the Company to indemnify parties against third-partyclaims. These contracts primarily relate to: (i) divestiture agreements, underwhich the Company may provide customary indemnifications to purchasers of theCompany's businesses or assets; and (ii) certain agreements with the Company'sofficers, directors and employees, under which the Company may be required toindemnify such persons for liabilities arising our of their employmentrelationship.

 

Theterms of such obligations vary. Generally, a maximum obligation is notexplicitly stated. Because the obligated amounts of these types of agreementsoften are not explicitly stated, the overall maximum amount of the obligationcannot be reasonably estimated. Historically, the Company has not been obligatedto make significant payments for these obligations, and no liabilities have beenrecorded for these obligations on its consolidated balance sheet as of March 31,2004.

 

6
**NOTE9 - SETTLEMENT OF ACCOUNTS RECEIVABLE**
 

OnMarch 9, 2004, EntreMetrix Corporation ("Buyer") entered into anagreement with Velocity Holdings, Inc. ("Shareholder") and C & MTransportation, Inc. (the "Company") to purchase 4,500,000 shares ofABED common stock to satisfy a portion of the retained liability owing to theBuyer. The purchase price for the shares shall be the cancellation of a portionof the retained liabilities in the amount of $30,000.

7
**ITEM 2.MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OFOPERATIONS

 

Forward-lookingStatements**
 

Thefollowing discussion should be read together with the information contained inthe Consolidated Financial Statements and related Notes included in the annualForm 10-KSB. All statements made herein, other than statements of historicalfact, which address activities, actions, goals, prospects, or new developmentsthat the Company expects or anticipates will occur in the future, including suchthings as expansion and growth of operations and other such matters, areforward-looking statements. These statements represent the Company'sexpectations, hopes, beliefs, anticipations, commitments, intentions andstrategies regarding the future. They may be identified by the use of words orphrases such as "believes," "expects,""anticipates," "should," "could be,""plans," "estimates," and "potential," amongothers. Any one or a combination of factors could materially affect the Company'soperations and financial condition. These factors include competitive pressures,success or failure of marketing programs, changes in pricing, creditor actions,and conditions in the capital markets. Forward-looking statements made by theCompany are based on knowledge of the Company's business and the environment inwhich the Company currently operates. Because of the factors listed above, aswell as factors beyond the Company's control, actual results may differ fromthose in the forward-looking statements.

 
**Overview**
 

We wereoriginally incorporated as McGinnis-Powell & Sons, Inc. under the laws ofthe State of Montana on July 29, 1983. Our corporate name was changed toMissouri River Gold and Gem Corp. in September of 1984. In 1985, we conducted apublic offering of its common stock pursuant to a Regulation A exemption fromregistration under the Securities Act of 1933. Proceeds of the offering wereused to acquire equipment and search for commercial quantities of qualitygemstones and gold along six thousand feet of the Missouri River, which wasleased from the State of Montana. No commercial quantities of gold or gems werefound.

 

InAugust 1986, we acquired 100% (100,000 shares) of the outstanding Common Stockof American Dental Manufacturing, Inc., a California corporation, in exchangefor 2,350,492 shares of Common Stock of Missouri River Gold and Gem Corp. Justprior to this acquisition, our shareholders approved a one for twenty reversestock split and changed the name of the Company to American Dental ProductsCorporation. Thus, after the reverse stock split and acquisition, there was atotal of 2,938,115 shares of Common Stock outstanding. On June 12, 1990, wechanged our name to Missouri River and Gold Gem Corporation.

 

In June2000, our Board of Directors decided to commence implementation of the businesspurpose and to proceed with filing a Form 10-SB. Our business plan was to locateand consummate a merger or acquisition with a private entity.

 

OnMarch 8, 2004, we acquired all of the issued and outstanding common stock ofEnStruxis, Inc., a Nevada corporation ("EnStruxis"), formerly known asEntreMetrix Corporation. The transaction was completed pursuant to the terms ofa Stock Purchase Agreement dated February 25, 2004 (the "Agreement"),by and among the Company and EnStruxis. As a result of the closing under theAgreement, EnStruxis became a wholly-owned subsidiary of the Company. We intendto continue, and expand upon, the business of EnStruxis. Upon the consummationof the transaction, we amended our Articles of Incorporation to change our nameto EntreMetrix Corporation, the former name of EnStruxis.

EnStruxisprovides Business Process Outsourcing (BPO) services for small businesses. Theprimary business process EnStruxis provides for small business clients areemployee related administration handling such operations as payroll, benefitsand insurance, regulatory filing and complicate as well as overall HR guidance.The company also provides financial guidance in areas of treasury management andcapital formation for small business clients. The Company markets it selfdirectly to small business owners primarily using company sales staff butoccasionally accepting inquiries from brokers or other intermediaries. TheCompany plans to open offices in several keys US markets targeting small growthoriented business owners.

 

8

 
**Resultsof Operations***Revenues

 

We had total revenues of $1,993,001and $1,542,419 from our BPO business for the three months ended March 31,2004, and 2003 respectively. The increase in revenue of $450,582 was primarilydue to receiving more exposure in the BPO market and obtaining revenues frommore clients.****In addition, we are dependent upon one major unrelatedcustomer, which represents 10% or more of our total revenues. Our revenues maydecrease significantly if our relationship with this customer were to terminate.

 

*Cost of Sales*

 

Weincurred total costs of BPO services of $1,921,153, and $1,488,065 for thethree month period ended March 31, 2004, and 2003 respectively. This increase inour cost of sales was primarily attributable to the growth of our business andthe increased in revenues received as a result thereof.

 
*Operating Expenses

 *
Selling,general and administrative expenses for the three months period ended March 31,2004 and 2003 were $163,654 and $119,658, respectively. The increase in expenseswas primarily attributable to general operating costs associated with theexpansion of our company, including an increase of total payroll and rentexpenses of $43,996 and interest expense and liability insurance ofapproximately $11,000 over the prior year period. These increases were partlyoverset by a decrease in expenses for professional services of approximately$11,000, which we attribute to brining those services in house.

 

*Net Loss
 

Thenet loss for the three months ended March 31, 2004 was $98,295 compared to a netloss of $65,304 for the comparative period in 2003. Increased Net Losses were aresult of rising expenses related to expanding our business, including increasesin accrued interest expenses of approximately $5,000, depreciation expenses ofapproximately $4,800 due to asset acquisitions during 2003, rent expenses ofapproximately $10,000, and insurance expenses of approximately $5,000. Inaddition, a decrease in professional fees for outside services by approximately$25,000 was offset by an increase in payroll related costs of approximately$64,000.

 
**Liquidityand Capital Resources**
 

Historically, we havefinanced our operations through cash generated from the sale of equitysecurities and debt financing, as well as increased in timing of payments foraccounts payable. At March 31, 2004, we had a working capital deficit of$394,326 compared with a working capital deficit of $230,543 at March 31,2003. The increase in working capital deficit of $163,783 resulted primarilyfrom negative cash flow from operating activities.

Stockholders'deficit increased for the three months ended March 31, 2004 from the prior yearperiod by $267,278 due primarily to losses incurred during the 2003 calendaryear.

 

Ourliquidity is dependent on our ability to meet our obligations, to obtainadditional financing as may be required and ultimately to attain profitability.In this regard, our auditors have expressed their uncertainty as to our abilityto continue as a going concern due to recurring losses from operations. Toaddress this uncertainty, our management is developing a plan to reduceoperating expenses and obtain an infusion of capital through either public orprivate investment. These steps include increasing operating revenues over lastyear through the growth of the business, reducing costs by, among other things,bringing certain outsourced projects in-house and making timely payments of ourobligations, building our stock and debt sources to provide additional workingcapital, and reviewing our customer-base to determine the cost-effectiveness ofmaintaining marginal clients or raising fees attributable to such clients. Therecan be no assurance that we will be successful in executing our plans to improveoperations or obtain additional debt or equity financing.

 

9
**CriticalAccounting Policies and Estimates**
 

Ourdiscussion and analysis of our financial condition and results of operations arebased upon our consolidated financial statements, which have been prepared inaccordance with accounting principles generally accepted in the United States ofAmerica. The preparation of these financial statements requires us to makeestimates and judgments that affect the reported amount of assets andliabilities and disclosure of contingent assets and liabilities at the date ofthe financial statements and the reported amount of revenues and expenses foreach period. The following represents a summary of our critical accountingpolicies, defined as those policies that we believe are: (a) the most importantto the portrayal of our financial condition and results of operations, and (b)that require management's most difficult, subjective or complex judgments, oftenas a result of the need to make estimates about the effects of matters that areinherently uncertain.

 
*Use ofestimates. The preparation of the our financial statements in conformitywith accounting principles generally accepted in the United States requires ourmanagement to make certain estimates and assumptions that directly affect theresults of reported assets, liabilities, revenue, and expenses. Actual resultsmay differ from these estimates. Significant estimates include valuation ofprepaid workers compensation, allowance for doubtful accounts, workerscompensation payable and third party contractual agreements.

 
*RevenueRecognition. We recognize revenue at the payroll date of the customer or asservices are rendered. The payroll fee is due prior to the payroll date, but isnot considered revenue until the date of the payroll. We report gross income asthe total cost of the invoice for the staffing services rendered including grosspayroll, payroll taxes, workers compensation, administrative fees and deliveryfees. Amounts received prior to the payroll payment date are classified asdeferred revenue.

 
*AccountsReceivable. Our Management considers accounts receivable to be fullycollectible, accordingly, no allowance for doubtful accounts is required. Ifamounts become uncollectible, they will be charged to operations when thatdetermination is made.

 
*CashEquivalents. For purposes of the statements of cash flows, we consider allhighly liquid debt instruments with an original maturity of three months or lessto be cash equivalents.

 
*FairValue of Financial Instruments. The carrying amounts of the financialinstruments have been estimated by our management to approximate fair value.

 
*Propertyand Equipment. Property and Equipment are valued at cost. Maintenance andrepair costs are charged to expenses as incurred. Depreciation is computed onthe straight-line method based on the following estimated useful lives of theassets: 3 to 5 years for computer, software and office equipment, and 5 to 7years for furniture and fixtures.

 
*IncomeTaxes. We utilize Statement of Financial Accounting Standards (SFAS) No.109, "Accounting for Income Taxes," which requires the recognition ofdeferred tax assets and liabilities for the expected future tax consequences ofevents that have been included in the financial statements or tax returns. Underthis method, deferred income taxes are recognized for the tax consequences infuture years of differences between the tax bases of assets and liabilities andtheir financial reporting amounts at each period end based on enacted tax lawsand statutory tax rates applicable to the periods in which the differences areexpected to affect taxable income. Valuation allowances are established, whennecessary, to reduce deferred tax assets to the amount expected to be realized.The provision for income taxes represents the tax payable for the period and thechange during the period in deferred tax assets and liabilities.

 
*ExpenseRecognition. We recognize direct costs at the payroll date (at the same timeas the revenue recognition). The direct costs include gross payroll, payrolltaxes, worker's compensation and delivery fees.

 

10
**Riskand Uncertainties**
 

LIMITEDOPERATING HISTORY***.***
 

SinceJune of 1990, we had been a non-operating company until our acquisition ofEnStruxis, Inc. in March of 2004. Therefore, we have a limited operating historyand our business and prospects must be considered in light of the risks anduncertainties to which early stage companies in rapidly evolving industries suchas professional employment services are exposed. We cannot provide assurancesthat our business strategy will be successful or that we will successfullyaddress those risks and the risks described herein.

 

IF WEARE UNABLE TO SECURE FUTURE CAPITAL, WE WILL BE UNABLE TO CONTINUE OUROPERATIONS.

 

Ourbusiness has not been profitable in the past and it may not be profitable in thefuture. We may incur losses on a quarterly or annual basis for a number ofreasons, some within and others outside our control. (See "PotentialFluctuation in Our Quarterly Performance.") The growth of our business willrequire the commitment of substantial capital resources. If funds are notavailable from operations, we will need additional funds. We may seek suchadditional funding through public and private financing, including debt orequity financing. Adequate funds for these purposes, whether through financialmarkets or from other sources, may not be available when we need them. Even iffunds are available, the terms under which the funds are available to us may notbe acceptable to us. Insufficient funds may require us to delay, reduce oreliminate some or all of our planned activities.

 

Tosuccessfully execute our current strategy, we will need to improve our workingcapital position. The report of our independent auditors accompanying our March31, 2004 financial statements includes an explanatory paragraph indicating thereis a substantial doubt about the Company's ability to continue as a goingconcern due to recurring losses. We plan to overcome the circumstances thatimpact our ability to remain a going concern through a combination of increasedrevenues and decreased costs, with interim cash flow deficiencies beingaddressed through additional equity financing.

 

POTENTIALFLUCTUATION IN QUARTERLY PERFORMANCE:

 

Quarterlyoperating results can fluctuate significantly depending on a number of factors,any one of which could have a material adverse effect on our results ofoperations. The factors include: the timing of services announcements andsubsequent introductions of new or enhanced services by us and by ourcompetitors, the market acceptance of our services, changes in our prices and inour competitors' prices, the timing of expenditures for staffing and relatedsupport costs, the extent and success of advertising, and changes in generaleconomic conditions.

 

We mayexperience significant quarterly fluctuations in revenues and operating expensesas we introduce new services, especially as we enter the BPO business.Furthermore, quarterly results are not necessarily indicative of futureperformance for any particular period.

 

SINCEOUR COMPETITORS HAVE GREATER FINANCIAL AND MARKETING RESOURCES THAN WE DO, WEMAY EXPERIENCE A REDUCTION IN MARKET SHARE AND REVENUES.

 

Themarkets for our products and services are highly competitive and rapidlychanging. Some of our current and prospective competitors have significantlygreater financial, technical, marketing resources than we do. Our ability tocompete in our markets depends on a number of factors, some within and othersoutside our control. These factors include: the frequency and success of productand services introductions by us and by our competitors, the selling prices ofour products and services and of our competitors' products and services, theperformance of our products and of our competitors' products, productdistribution by us and by our competitors, our marketing ability and themarketing ability of our competitors, and the quality of customer supportoffered by us and by our competitors.

 

IF WEACQUIRE COMPLEMENTARY BUSINESSES, WE MAY NOT BE ABLE TO EFFECTIVELY INTEGRATETHEM INTO OUR CURRENT OPERATIONS, WHICH WOULD ADVERSELY AFFECT OUR OVERALLFINANCIAL PERFORMANCE.

 

11

Inorder to grow our business, we may acquire businesses that we believe arecomplementary. We currently do not have any specific plans to do so, however. Tosuccessfully implement this strategy, we must identify suitable acquisitioncandidates, acquire these candidates on acceptable terms, integrate theiroperations and technology successfully with ours, retain existing customers andmaintain the goodwill of the acquired business. We may fail in our efforts toimplement one or more of these tasks. Moreover, in pursuing acquisitionopportunities, we may compete for acquisition targets with other companies withsimilar growth strategies. Some of these competitors may be larger and havegreater financial and other resources than we do. Competition for theseacquisition targets likely could also result in increased prices of acquisitiontargets and a diminished pool of companies available for acquisition. Ouroverall financial performance will be materially and adversely affected if weare unable to manage internal or acquisition-based growth effectively.Acquisitions involve a number of risks, including: integrating acquired productsand technologies in a timely manner, integrating businesses and employees withour business, managing geographically-dispersed operations, reductions in ourreported operating results from acquisition-related charges and amortization ofgoodwill, potential increases in stock compensation expense and increasedcompensation expense resulting from newly-hired employees, the diversion ofmanagement attention, the assumption of unknown liabilities, potential disputeswith the sellers of one or more acquired entities, our inability to maintaincustomers or goodwill of an acquired business, the need to divest unwantedassets or products, and the possible failure to retain key acquired personnel.

 

Clientsatisfaction or performance problems with an acquired business could also have amaterial adverse effect on our reputation, and any acquired business couldsignificantly under perform relative to our expectations. We cannot be certainthat we will be able to integrate acquired businesses, products or technologiessuccessfully or in a timely manner in accordance with our strategic objectives,which could have a material adverse effect on our overall financial performance.

 

Inaddition, if we issue equity securities as consideration for any futureacquisitions, existing stockholders will experience ownership dilution and theseequity securities may have rights, preferences or privileges superior to thoseof our common stock.

 

DEPENDENCEON KEY PERSONNEL:

 

Oursuccess is dependent, in part, upon our ability to attract and retain qualifiedmanagement and technical personnel. Competition for these personnel is intense,and we will be adversely affected if it is unable to attract additional keyemployees or if it loses one or more key employees. We may not be able to retainour key personnel.

 

INCREASESIN HEALTH INSURANCE PREMIUMS, UNEMPLOYMENT TAXES, AND WORKERS' COMPENSATIONRATES WILL HAVE A SIGNIFICANT EFFECT ON OUR FUTURE FINANCIAL PERFORMANCE.

 

Healthinsurance premiums, state unemployment taxes, and workers' compensation ratesare, in part, determined by our claims experience, and comprise a significantportion of our direct costs. We employ risk management procedures in an attemptto control claims incidence and structure our benefits contracts to provide asmuch cost stability as possible. However, should we experience a large increasein claims activity, the unemployment taxes, health insurance premiums, orworkers' compensation insurance rates we pay could increase. Our ability toincorporate such increases into service fees to clients is generally constrainedby contractual agreements with our clients. Consequently, we could experience adelay before such increases could be reflected in the service fees we charge. Asa result, such increases could have a material adverse effect on our financialcondition or results of operations.

 

WECARRY SUBSTANTIAL LIABILITY FOR WORKSITE EMPLOYEE PAYROLL AND BENEFITS COSTS.

 

Underour client service agreements, we become a co-employer of worksite employees andwe assume the obligations to pay the salaries, wages, and related benefits costsand payroll taxes of such worksite employees. We assume such obligations as aprincipal, not merely as an agent of the client company. Our obligations includeresponsibility for (a) payment of the salaries and wages for work performed byworksite employees, regardless of whether the client company makes timelypayment to us of the associated service fee; and (2) providing benefits toworksite employees even if the costs incurred by us to provide such benefitsexceed the fees paid by the client company. If a client company does not pay us,or if the costs of benefits provided to worksite employees exceed the fees paidby a client company, our ultimate liability for worksite employee payroll andbenefits costs could have a material adverse effect on the Company's financialcondition or results of operations.

12

AS AMAJOR EMPLOYER, OUR OPERATIONS ARE AFFECTED BY NUMEROUS FEDERAL, STATE, ANDLOCAL LAWS RELATED TO LABOR, TAX, AND EMPLOYMENT MATTERS.

 

Byentering into a co-employer relationship with employees assigned to work atclient company locations, we assume certain obligations and responsibilities oran employer under these laws. However, many of these laws (such as the EmployeeRetirement Income Security Act ("ERISA") and federal and stateemployment tax laws) do not specifically address the obligations andresponsibilities of non-traditional employers such as "AdministrativeEmployers"; and the definition of "employer" under these laws isnot uniform. Additionally, some of the states in which we operate have notaddressed the "Administrative Employer" relationship for purposes ofcompliance with applicable state laws governing the employer/employeerelationship. If these other federal or state laws are ultimately applied to our"Administrative Employer" relationship with our worksite employees ina manner adverse to the Company, such an application could have a materialadverse effect on the Company's financial condition or results of operations.

 

Lawsvary from state to state relating to the regulation of the "AdministrativeEmployer", but generally provide for monitoring the fiscal responsibilityof "Administrative employer" and, in some cases, codify and clarifythe co-employment relationship for unemployment, workers' compensation, andother purposes under state law. There can be no assurance that we will be ableto satisfy licensing requirements of other applicable relations for all states.Additionally, there can be no assurance that we will be able to renew ourlicenses in all states.

 

THEMAINTENANCE OF HEALTH AND WORKERS' COMPENSATION INSURANCE PLANS THAT COVERWORKSITE EMPLOYEES IS A SIGNIFICANT PART OF OUR BUSINESS.

 

Thecurrent health and workers' compensation contracts are provided by vendors withwhom we have an established relationship, and on terms that we believe to befavorable. While we believe that replacement contracts could be secured oncompetitive terms without causing significant disruption to our business, therecan be no assurance in this regard.

 

WE AREDEPENDENT UPON A SINGLE MAJOR UNRELATED CUSTOMER FOR A SIGNIFICANT PERCENTAGE OFOUR SALES, AND THE LOSS OF THIS KEY CUSTOMER WOULD MATERIALLY REDUCE OURREVENUES.

 

We haveone major unrelated customer, which represents 20% of our total revenues for theyear ended December 31, 2003. Our dependence on this key customer means that theloss of this key customer or any reduction in its work orders would materiallyreduce our revenues. We expect that sales of our services to this key customerwill continue to contribute materially to our revenues in the foreseeablefuture. The loss of, or a significant reduction in purchases by this keycustomer could harm our business, financial condition and results of operations.

 

VOLATILITYOF STOCK PRICE:

 

Themarket price of our common stock historically has fluctuated significantly. Ourstock price could fluctuate significantly in the future based upon any number offactors such as: general stock market trends; announcements of developmentsrelated to our business; fluctuations in our operating results; announcements oftechnological innovations, new products or enhancements by us or ourcompetitors; general conditions in the markets we serve; general conditions inthe U.S. economy; developments in patents or other intellectual property rights;and developments in our relationships with our customers and suppliers.

 

IF OUROPERATIONS CONTINUE TO RESULT IN A NET LOSS, NEGATIVE WORKING CAPITAL AND ADECLINE IN NET WORTH, AND WE ARE UNABLE TO OBTAIN NEEDED FUNDING, WE MAY BEFORCED TO DISCONTINUE OPERATIONS.

 

Forseveral recent periods, up through the present, we had a net loss, negativeworking capital and a decline in net worth, which raise substantial doubt aboutour ability to continue as a going concern. Our ability to continue operationswill depend on positive cash flow, if any, from future operations and on ourability to raise additional funds through equity or debt financing. If we areunable to achieve the necessary product sales or raise or obtain needed funding,we may be forced to discontinue operations.

13

ABSENCEOF DIVIDENDS

 

We havenot paid any cash dividends on our common stock to date and we do not anticipatepaying cash dividends in the foreseeable future.

 

LIQUIDITYOF COMMON STOCK

 

Tradingof our common stock is conducted over-the-counter through the NASD ElectronicBulletin Board and covered by Rule 15g-9 under the Securities Exchange Act of1934. Under this rule, broker/dealers who recommend these securities to personsother than established customers and accredited investors must make a specialwritten suitability determination for the purchaser and receive the purchaser'swritten agreement to a transaction prior to sale. Securities are exempt fromthis rule if the market price is at least $5.00 per share.

 

TheSecurities and Exchange Commission adopted regulations that generally define a"penny stock" as any equity security that has a market price of lessthan $5.00 per share. Additionally, if the equity security is not registered orauthorized on a national securities exchange or the NASDAQ and the issuer hasnet tangible assets under $2,000,000, the equity security also would constitutea "penny stock." Our common stock does constitute a penny stockbecause our common stock has a market price less than $5.00 per share and ourcommon stock is not quoted on Nasdaq. As our common stock falls within thedefinition of penny stock, these regulations require the delivery, prior to anytransaction involving our common stock, of a disclosure schedule explaining thepenny stock market and the risks associated with it. Furthermore, the ability ofbroker/dealers to sell our common stock and the ability of shareholders to sellour common stock in the secondary market may be limited. As a result, the marketliquidity for our common stock is adversely affected. We can provide noassurance that trading in our common stock will not be subject to these or otherregulations in the future, which may negatively affect the market for our commonstock. Furthermore, this lack of liquidity also may make it more difficult forus to raise capital in the future.

 
**ITEM3. CONTROLS AND PROCEDURES

 **
(a) *Evaluationof Disclosure Controls and Procedures*. An evaluation as of the end of theperiod covered by this report was carried out under the supervision and with theparticipation of our management, including our principal executive officer andprincipal financial officer, of the effectiveness of our disclosure controls andprocedures, as such term is defined under Rule 13a-15(e) and Rule 15d -15promulgated under the Securities Exchange Act of 1934, as amended (the"Exchange Act"). Based on their evaluation, our principal executiveofficer and principal financial officer concluded that our disclosure controlsand procedures are effective to ensure that we record, process, summarize, andreport information required to be disclosed by us in our quarterly reports filedunder the Securities Exchange Act within the time periods specified by theSecurities and Exchange Commission's rules and forms.

 

(b) *Changesin Internal Controls*. During the quarterly period covered by this report,there have not been any changes in our internal controls over financialreporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act)that have materially affected, or is reasonably likely to materially affect, ourinternal control over financial reporting.

 

**PARTII. OTHER INFORMATION
 

Item1. Legal Proceedings

None.
**Item2. Changes in Securities

 **
OnMarch 8, 2004, we acquired all of the issued and outstanding common stock ofEnStruxis, Inc. a Nevada corporation, formerly known as EntreMetrix Corporation.The transaction was completed pursuant to the terms of a Stock PurchaseAgreement dated February 25, 2004 (the "Agreement") between theCompany and EnStruxis. As a result of the closing under the Agreement, EnStruxisbecame our wholly-owned subsidiary.

 

14

Pursuantto the terms of the Agreement, we issued 19,752,460 shares of its common stockto Richard McKinley, the sole shareholder of EnStruxis, in exchange for onehundred percent (100%), or 2,500, of the outstanding shares of EnStruxis held byMr. McKinley. The 19,752,460 shares issued to EnStruxis will bear a restrictivelegend, and represent 80% of the Company's outstanding shares. As a result ofthe transaction, Mr. McKinley has obtained control of the Company by way of hisownership of eighty percent (80%) of the outstanding shares of the Company.

 
**Item3. Defaults Upon Senior Securities

 **
None.

 
**Item4. Submission of Matters to a Vote of Security Holders**
 

Theholders of a majority of our common stock approved, by written consent, anamendment of our Articles of Incorporation to change our corporate name from"Missouri River and Gold Gem Corp." to "EntreMetrixCorporation." In connection with such amendment, we have filed with theSecurities and Exchange Commission, on April 16, 2004, a definitive informationstatement on Schedule 14C, SEC File No. 000-33109, incorporated herein byreference.

 
**Item5. Other Information

 **
None.

 
**Item6. Exhibits and Reports on Form 8-K

 **
(a)Exhibits:

 

31.1Certification, Richard R. McKinley, President and Interim CFO

32Certification pursuant to 18 U.S.C. Section 1350 of Richard R. McKinley, asPresident and Interim CFO

 

(b)The information required by Item 304 of Regulation S-B is incorporated byreference to Form 8-K filed with the Securities and Exchange Commission March15, 2004 (Change of Control; Acquisition or Disposition of Assets).
**SIGNATURES

 **
Inaccordance with the requirements of the Exchange Act, the registrant caused thisreport to be signed on its behalf by the undersigned, thereunto duly authorized.

 

                                                                                                     ENTREMETRIX CORPORATION

 

Dated:May 17,2004                                                                    By: /s/ Richard R.McKinley                                            
                                                                                                           Richard R. McKinley, President and Interim CFO

 

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