<PAGE>
                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   FORM 10-QSB


(Mark One)

  [X]  QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
       ACT OF 1934

                  For the quarterly period ended June 30, 2003

  [ ]  TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT

       For the transition period from ________________ to ________________


                        Commission file number: 001-16063

                            JUPITER ENTERPRISES, INC.
-------------------------------------------------------------------------------
        (Exact name of small business issuer as specified in it charter)


            NEVADA                                    98-0208667
---------------------------------     -----------------------------------------
 (State or other jurisdiction             (IRS Employer Identification No.)
of incorporation or organization)


                 94 RUE DE LAUSANNE, CH1202, GENEVA, SWITZERLAND
--------------------------------------------------------------------------------
                    (Address of principal executive offices)


                                011-41-22-9000000
                  ---------------------------------------------
                           (issuer's telephone number)



-------------------------------------------------------------------------------
              (Former name, former address and former fiscal year,
                         if changed since last report)

Check whether the issuer (1) filed all reports required to be filed by Section
13 or 15(d) of the Exchange Act during the past 12 months (or such shorter
period that the issuer was required to file such reports), and (2) has been
subject to such filing requirements for the past 90 days. Yes [X] No [ ]

                APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY
                   PROCEEDINGS DURING THE PRECEDING FIVE YEARS

Check whether the issuer filed all documents and reports required to be filed by
Section 12, 13 or 15(d) of the Exchange Act after the distribution of securities
under a plan confirmed by a court. Yes [ ] No [ ]

                      APPLICABLE ONLY TO CORPORATE ISSUERS

State the number of shares outstanding of each of the issuer's classes of common
equity, as of the latest practicable date: As of August 12, 2003, the issuer had
1,178,308 shares of common stock, $0.001 par value, outstanding.

Transitional Small Business Disclosure Format (Check one):    Yes [ ]   No [X]


<PAGE>



                                      INDEX

<Table>
<Caption>
                                                                             PAGE
                                                                             ----
<S>     <C>       <C>                                                        <C>
PART I - FINANCIAL INFORMATION

         ITEM 1.  FINANCIAL STATEMENTS.                                       F-1

         ITEM 2.  MANAGEMENT'S PLAN OF OPERATION.                               1

         ITEM 3.  CONTROLS AND PROCEDURES.                                      2

PART II - OTHER INFORMATION

         ITEM 1.  LEGAL PROCEEDINGS.                                            3

         ITEM 2.  CHANGES IN SECURITIES AND USE OF PROCEEDS.                    3

         ITEM 3.  DEFAULTS UPON SENIOR SECURITIES.                              3

         ITEM 4.  SUBMISSION OF MATTERS TO A VOTE OF SECURITIES HOLDERS.        3

         ITEM 5.  OTHER INFORMATION.                                            3

         ITEM 6.  EXHIBITS AND REPORTS ON FORM 8-K.                             3


SIGNATURES                                                                      4
</Table>


<PAGE>
                                                       JUPITER ENTERPRISES, INC.
                                                (A DEVELOPMENT STAGE ENTERPRISE)
                                                                   BALANCE SHEET
                                                                   JUNE 30, 2003
                                                                     (UNAUDITED)
--------------------------------------------------------------------------------
<Table>
<S>                                                                      <C>

ASSETS
  Other assets:
   Option to acquire Beijing Bluesky Kspan Steel Construction Co., Ltd   $  91,800
   Deferred charges                                                          2,886
                                                                         ---------
      Total assets                                                       $  94,686
                                                                         =========


LIABILITIES
  Current liabilities:
    Accounts payable and accrued expenses                                $ 135,865
    Due to related parties                                                  79,176
                                                                         ---------
      Total current liabilities                                            215,041
                                                                         ---------

      Total liabilities                                                    215,041
                                                                         ---------

STOCKHOLDERS' EQUITY
  Common stock, $.001 par value, 100,000,000 shares authorized,
     1,178,308 shares issued and outstanding                                 1,178
  Capital in excess of par value                                           135,467
  Deficit accumulated during the development stage                        (257,000)
                                                                         ---------
      Total stockholders' equity                                          (120,355)
                                                                         ---------
      Total liabilities and stockholders' equity                         $  94,686
                                                                         =========
</Table>



THE ACCOMPANYING NOTES ARE AN INTEGRAL PART OF THESE STATEMENTS.             F-1
<PAGE>
                                                       JUPITER ENTERPRISES, INC.
                                                (A DEVELOPMENT STAGE ENTERPRISE)
                                        STATEMENTS OF LOSS FOR THE PERIODS ENDED
                                                          JUNE 30, 2003 AND 2002
                                                                     (UNAUDITED)
--------------------------------------------------------------------------------

<Table>
<Caption>
                                                      INCEPTION,
                                                       MARCH 12,
                                                         1999         QUARTER ENDED
                                                       THROUGH           JUNE 30,
                                                       JUNE 30,    ---------------------
                                                         2003        2003         2002
                                                      ----------   ---------    ---------
<S>                                                   <C>          <C>          <C>
Revenues                                              $     --     $    --      $    --
                                                      ----------   ---------    ---------

General and administrative expenses                      199,422      14,286       22,988
                                                      ----------   ---------    ---------
    Operating income (loss)                             (199,422)    (14,286)     (22,988)
                                                      ----------   ---------    ---------

Other income (expense):
  Expenses in connection with abandoned acquisition      (57,509)       --           --
  Interest expense                                           (69)       --           (105)
                                                      ----------   ---------    ---------
    Total other income (expense)                         (57,578)       --           (105)
                                                      ----------   ---------    ---------
    Income (loss) before taxes on income                (257,000)    (14,286)     (23,093)
                                                      ----------   ---------    ---------

Provision (credit) for taxes on income                      --          --           --
                                                      ----------   ---------    ---------
     Net (loss)                                       $ (257,000)  $ (14,286)   $ (23,093)
                                                      ==========   =========    =========

Basic earnings (loss) per common share                             $   (0.02)   $   (0.05)
                                                                   =========    =========

Weighted average number of shares outstanding                        940,945      456,300
                                                                   =========    =========
</Table>


THE ACCOMPANYING NOTES ARE AN INTEGRAL PART OF THESE STATEMENTS.             F-2

<PAGE>
                                                       JUPITER ENTERPRISES, INC.
                                                (A DEVELOPMENT STAGE ENTERPRISE)
                                  STATEMENTS OF CASH FLOWS FOR THE PERIODS ENDED
                                                          JUNE 30, 2003 AND 2002
                                                                     (UNAUDITED)
--------------------------------------------------------------------------------



<Table>
<Caption>
                                                      INCEPTION,
                                                       MARCH 12,
                                                         1999          QUARTER ENDED
                                                       THROUGH           JUNE 30,
                                                       JUNE 30,    ---------------------
                                                         2003        2003         2002
                                                      ----------   ---------    ---------
<S>                                                   <C>          <C>          <C>
Cash flows from operating activities:
 Net (loss)                                           $ (257,000)  $ (14,286)   $ (23,093)

Adjustments to reconcile net (loss) to cash provided
  (used) by developmental stage activities:
    (Decrease) increase in accounts payable              135,865       9,894       28,179
                                                      ----------   ---------    ---------
       Net cash flows from operating activities         (121,135)     (4,392)       5,086
                                                      ----------   ---------    ---------

Cash flows from investing activities:
  Acquisition of option                                   91,800      91,800           --
  Less, Stock issued in connection therewith             (91,800)    (91,800)          --
  (Increase) in deferred charges                         (60,395)    (14,040)
  Abandoned acquisition costs                             57,509          --           --
                                                      ----------   ---------    ---------
     Net cash flows from investing activities             (2,886)         --      (14,040)
                                                      ----------   ---------    ---------

Cash flows from financing activities:
  Advances from related parties                           79,176       7,891        8,954
  Proceeds from sale of common stock                      41,260          --           --
  Expenses in connection with capital changes             (3,499)     (3,499)          --
  Common stock issued for services                         7,084          --           --
                                                      ----------   ---------    ---------
      Net cash flows from financing activities           124,021       4,392        8,954
                                                      ----------   ---------    ---------

      Net increase (decrease) in cash and equivalents         --          --           --

Cash and equivalents, beginning of period                     --          --           --
                                                      ----------   ---------    ---------
Cash and equivalents, end of period                   $       --   $      --    $      --
                                                      ==========   =========    =========

Supplemental cash flow disclosures:
  Cash paid for interest                              $       69   $      --    $      --
  Cash paid for income taxes                                  --          --           --
</Table>



THE ACCOMPANYING NOTES ARE AN INTEGRAL PART OF THESE STATEMENTS.             F-3
<PAGE>


                                                       JUPITER ENTERPRISES, INC.
                                                (A DEVELOPMENT STAGE ENTERPRISE)
                                         NOTES TO UNAUDITED FINANCIAL STATEMENTS
                                                                   JUNE 30, 2003
-------------------------------------------------------------------------------



The accompanying unaudited interim financial statements include all adjustments
which in the opinion of management are necessary in order to make the
accompanying financial statements not misleading, and are of a normal recurring
nature. However, the accompanying unaudited financial statements do not include
all of the information and footnotes necessary for a complete presentation of
financial position, results of operations, cash flows and stockholders' equity
in conformity with U.S. generally accepted accounting principles. Except as
disclosed herein, there has been no material change in the information disclosed
in the notes to the financial statements included in the Company's annual report
for the year ended March 31, 2003. Operating results for the quarter ended June
30, 2003, are not necessarily indicative of the results that can be expected for
the year ended March 31, 2004.

NOTE 1 -- DEVELOPMENT STAGE ACTIVITIES:

The Company continues to be a development stage enterprise, and its activities
have been limited to its formation and the raising of equity capital and filings
with the Securities and Exchange Commission. In its current development stage,
management expects to continue to incur losses while the Company implements its
business plan.

Prior to December 31, 2001, the Company had plans to become a direct sales
marketing company that markets, distributes and sells its own brand of natural
health products via the internet. In February 2002, the Company entered into an
agreement with a Chinese company engaged in steel building fabrication systems
for the Chinese building and construction industry. However this contract was
terminated as of January 31, 2003. In March, 2003, the Company entered into an
agreement to acquire 100% of the stock of Beijing Bluesky Kspan Steel
Construction Co., Ltd ("Bluesky").

MingHe-Han, a joint venture domiciled in China, previously had the exclusive
right to acquire a controlling interest in Bluesky, which is owned 77% by Wu
Zhenxing and 23% by Harper & Harper, Ltd., a Niue corporation. MingHe-Han was
indebted to Harper & Harper in the amount of $275,000, and assigned its
exclusive right to acquire the controlling interest in Bluesky to Harper &
Harper in exchange for cancellation of the loan.

On May 2, 2003, the Company issued 675,000 shares of restricted common stock to
Harper & Harper in exchange for an option to acquire all of Bluesky's stock, as
described above. The stock issuance has been valued at the quoted market value
of Jupiter stock on the date issued ($0.17 per share), less a restricted stock
discount of 20%.

The Company will continue to be in the development stage until such time as it
acquires or starts an ongoing business enterprise.


                                       F-4
<PAGE>
                                                       JUPITER ENTERPRISES, INC.
                                                (A DEVELOPMENT STAGE ENTERPRISE)
                                         NOTES TO UNAUDITED FINANCIAL STATEMENTS
                                                                   JUNE 30, 2003
--------------------------------------------------------------------------------

NOTE 2 -- CAPITAL STOCK:

Effective October 21, 2002 the Company effected a 1 for 20 reverse split of its
common stock, under which each shareholder received 1 new share of stock for
each 20 formerly held. The reverse split has been retroactively reflected in the
accompanying financial statements. Previously, on December 10, 2001, the Company
completed a 3 for 1 forward stock split whereby three shares of the
Corporation's $0.01 par value common stock outstanding were issued for every one
share outstanding.

Since its inception, the Company has issued shares of its common stock as
follows, retroactively adjusted to give effect to the 1 for 20 reverse split:

<Table>
<Caption>
                                                                                 PRICE PER
DATE           DESCRIPTION                                         SHARES          SHARE              AMOUNT
----           -----------                                        ---------      ---------           --------
<S>            <C>                                                <C>            <C>                 <C>
03/30/99       Shares issued for cash                               300,000        $0.0333           $ 10,000
05/27/99       Shares issued for cash                               126,000         0.2000             25,200
06/20/00       Shares issued for cash                                30,300         0.2000              6,060
09/05/02       Shares issued for services                            22,000         0.0200                440
10/21/02       Shares issued for fractional shares                        8         0.0000                 --
03/05/03       Shares issued for services                            25,000         0.2658              6,645
05/02/03       Shares issued for option                             675,000                            91,800
                                                                  ---------                          --------
                      Cumulative total                            1,178,308                          $140,145
                                                                  =========                          ========
</Table>

NOTE  3 -- UNCERTAINTY, GOING CONCERN:

At June 30, 2003, the Company was not currently engaged in a business and had
suffered losses from development stage activities to date. Although management
is currently attempting to implement its business plan (see Note 1 in the notes
to the financial statements included in the Company's Form 10-KSB as of the year
ended March 31, 2003), is seeking to acquire certain assets as described in Note
7 to the March 31, 2003 financial statements, and is seeking additional sources
of equity or debt financing, there is no assurance these activities will be
successful. Accordingly, the Company must rely on its officers and directors to
perform essential functions without compensation until a business operation can
be commenced. These factors raise substantial doubt about the ability of the
Company to continue as a going concern. The financial statements do not include
any adjustments that might result from the outcome of this uncertainty.





                                      F-5

<PAGE>
ITEM 2.   MANAGEMENT'S PLAN OF OPERATION

Statements contained herein which are not historical facts are forward-looking
statements as that term is defined by the Private Securities Litigation Reform
Act of 1995. Although the Company believes that the expectations reflected in
such forward-looking statements are reasonable, forward-looking statements are
subject to risks and uncertainties that could cause actual results to differ
from those projected. The Company cautions investors that any forward-looking
statements made by the Company are not guarantees of future performance and that
actual results may differ materially from those in the forward-looking
statements. Such risks and uncertainties include, without limitation:
established competitors who have substantially greater financial resources and
operating histories, regulatory delays or denials, ability to compete as a
start-up company in a highly competitive market, and access to sources of
capital.

Jupiter Enterprises, Inc. (the "Company") has generated no revenues in the
cumulative period from inception through the period ended June 30, 2003. The
Company has not developed any products or provided any services and has
experienced difficulties in completing transactions.

On November 28, 2001, the Company entered into an Agreement and Plan of
Reorganization by and among the Company, Beijing MingHe-Han Science and
Technology Co., Ltd. (MHST) and certain shareholders of MHST. Pursuant to the
Agreement, the Company obtained 100% of the shares of MHST in exchange for
10,000,000 shares of common stock of the Company.

In February 2002, the transaction was restructured whereby, in lieu of acquiring
MHST as a wholly-owned subsidiary, the Company would acquire only certain assets
of MHST for the same consideration. In April 2002, the transaction with MHST was
mutually terminated. All shares of common stock of the Company that were issued
to the original MHST shareholders pursuant to the original Reorganization
Agreement dated November 28, 2001 were canceled and returned to treasury of the
Company. The resignation of the former officers and directors of the Company,
and the appointment of the current officers and directors of the Company were
not affected.

On April 8, 2002, the Company and The MingHe Group ("MingHe"), a Chinese
corporation which operates a construction business in Mainland China, entered
into an Acquisition Agreement wherein the Company was to acquire the entire
construction business of MingHe, in exchange for 30,000,000 shares of common
stock of the Company. The Company was not able to complete the transaction as
originally agreed, and no shares were issued.

On January 31, 2003, the Company entered into a Termination Agreement with
MingHe and Yin Mingshan, the sole shareholder of MingHe. Pursuant to the
Termination Agreement, the Acquisition Agreement was terminated. Mr. Mingshan
also resigned as a director and officer of the Company, effective December 31,
2002. The Company also agreed to issue 675,000 shares of its restricted common
stock to be issued to Harper & Harper, Ltd ("H&H") in exchange for the right to
acquire a controlling interest in Beijing Bluesky Kspan Steel Constitution
Company Ltd. ("Bluesky"). As a result of the issuance to H&H, H&H holds a
controlling interest in the Company. H&H also owns approximately 23% of Bluesky.

On March 12, 2003, the Company entered into an Agreement and Plan of
Reorganization by and among the Company, Bluesky and the shareholders of
Bluesky. Pursuant to the Agreement, the Company will obtain 100% of the
outstanding shares of Bluesky in exchange for 65 million shares of the Company.
Although the agreement contemplated an immediate closing, the transaction cannot
close until after the Company's shareholders approve an increase in the
authorized capital in order to issue the 65 million shares.

During the quarter ended June 30, 2003, the Company prepared and issued to
shareholders of record as of June 18, 2003, an information statement concerning
an amendment to the Articles of Incorporation to increase the authorized capital
from 5 million to 100 million shares of common stock. The action was approved by
majority consent of the shareholders without a meeting, and proxies were not be
solicited. The Company will file an Amendment to the Articles of Incorporation
with the Secretary of State of Nevada in August 2003.

BlueSky is a steel fabrication company that fabricates heavy steel girders for
hi-rise construction projects, lightweight steel buildings and bridges, as its
core business. In addition, BlueSky builds and leases grain storage warehouses
to the PRC's Ministry of Agriculture. BlueSky was founded in 1996 and currently
employs approximately 230 people.



                                        1
<PAGE>

THERE CAN BE NO ASSURANCE THAT THE COMPANY WILL BE ABLE TO CONTINUE AS A GOING
CONCERN OR ACHIEVE MATERIAL REVENUES OR PROFITABLE OPERATIONS. THE COMPANY
REQUIRES FINANCING, AND NO ASSURANCES CAN BE GIVEN THAT FINANCING WILL BE
AVAILABLE TO THE COMPANY IN THE AMOUNTS REQUIRED, OR THAT, IF AVAILABLE, WILL BE
ON TERMS SATISFACTORY TO THE COMPANY.


ITEM 3.  CONTROLS AND PROCEDURES.

Based on their most recent evaluation, which was completed as of the end of the
period covered by this periodic report on Form 10-QSB, the Company's Chief
Executive Officer and Chief Financial Officer believe the Company's disclosure
controls and procedures (as defined in Exchange Act Rules 13a-14 and 15d-14) are
effective to ensure that information required to be disclosed by the Company in
this report is accumulated and communicated to the Company's management,
including its principal executive officer and principal financial officer, as
appropriate, to allow timely decisions regarding required disclosure. During the
fiscal quarter to which this report relates, there were no significant changes
in the Company's internal controls or other factors that could significantly
affect these controls subsequent to the date of their evaluation and there were
no corrective actions with regard to significant deficiencies and material
weaknesses.








                                       2
<PAGE>

                          PART II - OTHER INFORMATION

ITEM 1.  LEGAL PROCEEDINGS -- None.

ITEM 2.  CHANGES IN SECURITIES AND USE OF PROCEEDS.

On May 2, 2003, pursuant to an agreement dated January 31, 2003, the Company
issued 675,000 shares of its restricted common stock to Harper & Harper, Ltd.
("H&H") in exchange for the right to acquire a controlling interest in Beijing
Blusky Kspan Steel Constitution Company, Ltd., a Chinese corporation. The
Company believes that this transaction was exempt from registration under
Section 4(2) and Rule 506 of the Securities Act of 1933. The transaction did not
involve a public offering, no sales commissions were paid, and a restrictive
legend was placed on the certificate evidencing the shares.

ITEM 3.  DEFAULTS UPON SENIOR SECURITIES -- None.

ITEM 4.  SUBMISSION OF MATTERS TO A VOTE OF SECURITIES HOLDERS

The Company prepared and issued to shareholders of record as of June 18, 2003,
an information statement concerning an amendment to the Articles of
Incorporation to increase the authorized capital from 5 million to 100 million
shares of common stock. The action was approved by majority consent of the
shareholders without a meeting, and proxies were not be solicited. The Company
will file an Amendment to the Articles of Incorporation with the Secretary of
State of Nevada in August 2003.

ITEM 5.  OTHER INFORMATION -- None.

ITEM 6.  EXHIBITS AND REPORTS ON FORM 8-K

(a)      Exhibits:

<Table>
<Caption>
Exhibit No.       Description
-----------       -----------

<S>               <C>
     2.3          Agreement and Plan of Reorganization dated November 28, 2001
                  by and among the Company, Beijing MingHe-Han Science and
                  Technology Co., Ltd. ("MingHe-Han") and certain shareholders
                  of MingHe-Han (Incorporated by reference to Exhibit 2.3 of the
                  current report on Form 8-K, filed December 14, 2001).

     2.4          Rescission and Restructuring Agreement dated February 13, 2002
                  by and among the Company, Beijing MingHe-Han Science and
                  Technology Co., Ltd. ("MingHe-Han") and certain shareholders
                  of MingHe-Han. (Incorporated by reference to Exhibit 2.4 of
                  the current report on Form 8-K/A-1 filed February 19, 2002.)

     2.5          Termination Agreement between the Registrant and Beijing
                  MingHe-Han Science and Technology Co., Ltd., dated April 8,
                  2002 (Incorporated by reference to Exhibit 2.5 of the current
                  report on Form 8-K filed April 11, 2002.)

     2.6          Acquisition Agreement between the Registrant and The MingHe
                  Group dated April 8, 2002 (Incorporated by reference to
                  Exhibit 2.6 of the current report on Form 8-K filed April 11,
                  2002.)

     2.7          Termination Agreement by and among the Company, The MingHe
                  Group and Yin Mingshan dated January 31, 2003. (Incorporated
                  by reference to Exhibit 2.7 of the quarterly report on Form
                  10-QSB for the period ended December 31, 2002).

     2.8          Agreement and Plan of Reorganization dated March 12, 2003 by
                  and among the Registrant, Beijing Bluesky Kspan Steel
                  Constitution Company Ltd. ("Bluesky") and certain shareholders
                  of Bluesky. (Incorporate by reference to Exhibit 2.7 [sic] of
                  the current report on Form 8-K dated March 12, 2003).

</Table>


                                       3
<PAGE>

<Table>
<S>               <C>

     3.1          Articles of Incorporation, as currently in effect, which
                  define the rights of holders of the equity securities being
                  registered (Incorporated by reference to the Registrant's
                  registration statement on Form 10-SB, filed August 14, 2000).

     3.2          By-laws, as currently in effect, which define the rights of
                  holders of the equity securities being registered
                  (Incorporated by reference to the Registrant's registration
                  statement on Form 10-SB, filed August 14, 2000).

     10.1         Jupiter Enterprises, Inc. 2002 Stock Plan (Incorporated by
                  reference to Exhibit 10.1 of the Registrant's registration
                  statement on Form S-8, file no. 333-86848).

     31.1         Section 302 Certification by the Corporation's Chief Executive
                  Officer. (Filed herewith).

     31.2         Section 302 Certification by the Corporation's Chief Financial
                  Officer. (Filed herewith).

     32.1         Section 906 Certification by the Corporation's Chief Executive
                  Officer. (Filed herewith).

     32.2         Section 906 Certification by the Corporation's Chief Financial
                  Officer. (Filed herewith).
</Table>


 (b)  Reports on Form 8-K

On April 15, 2003, the Company filed a current report on Form 8-K to disclosed
information regarding its agreement dated March 12, 2003, with Beijing Bluesky
Kspan Steel Constitution Company Ltd. The Company also disclosed that it would
be preparing and issuing an information statement concerning an amendment to the
Articles of Incorporation to increase the authorized capital from 5 million to
100 million shares of common stock. The action was approved by majority consent
of the shareholders without a meeting, and proxies were not be solicited.


                                   SIGNATURES

         In accordance with the requirements of the Exchange Act, the Company
caused this report to be signed on its behalf by the undersigned, thereunto duly
authorized.

                              JUPITER ENTERPRISES, INC.


Date: August 19, 2003         By:      /s/ Michael J.A. Harrop
                                 ----------------------------------------------
                                 Michael J.A. Harrop, Chief Executive Officer


Date: August 19, 2003         By:     /s/ Alexander Chen
                                 ----------------------------------------------
                                 Alexander Chen, Chief Financial Officer



                                       4
<PAGE>

                                  EXHIBIT INDEX


<Table>
<Caption>
Exhibit No.       Description
-----------       -----------

<S>               <C>
     2.3          Agreement and Plan of Reorganization dated November 28, 2001
                  by and among the Company, Beijing MingHe-Han Science and
                  Technology Co., Ltd. ("MingHe-Han") and certain shareholders
                  of MingHe-Han (Incorporated by reference to Exhibit 2.3 of the
                  current report on Form 8-K, filed December 14, 2001).

     2.4          Rescission and Restructuring Agreement dated February 13, 2002
                  by and among the Company, Beijing MingHe-Han Science and
                  Technology Co., Ltd. ("MingHe-Han") and certain shareholders
                  of MingHe-Han. (Incorporated by reference to Exhibit 2.4 of
                  the current report on Form 8-K/A-1 filed February 19, 2002.)

     2.5          Termination Agreement between the Registrant and Beijing
                  MingHe-Han Science and Technology Co., Ltd., dated April 8,
                  2002 (Incorporated by reference to Exhibit 2.5 of the current
                  report on Form 8-K filed April 11, 2002.)

     2.6          Acquisition Agreement between the Registrant and The MingHe
                  Group dated April 8, 2002 (Incorporated by reference to
                  Exhibit 2.6 of the current report on Form 8-K filed April 11,
                  2002.)

     2.7          Termination Agreement by and among the Company, The MingHe
                  Group and Yin Mingshan dated January 31, 2003. (Incorporated
                  by reference to Exhibit 2.7 of the quarterly report on Form
                  10-QSB for the period ended December 31, 2002).

     2.8          Agreement and Plan of Reorganization dated March 12, 2003 by
                  and among the Registrant, Beijing Bluesky Kspan Steel
                  Constitution Company Ltd. ("Bluesky") and certain shareholders
                  of Bluesky. (Incorporate by reference to Exhibit 2.7 [sic] of
                  the current report on Form 8-K dated March 12, 2003).

     3.1          Articles of Incorporation, as currently in effect, which
                  define the rights of holders of the equity securities being
                  registered (Incorporated by reference to the Registrant's
                  registration statement on Form 10-SB, filed August 14, 2000).

     3.2          By-laws, as currently in effect, which define the rights of
                  holders of the equity securities being registered
                  (Incorporated by reference to the Registrant's registration
                  statement on Form 10-SB, filed August 14, 2000).

     10.1         Jupiter Enterprises, Inc. 2002 Stock Plan (Incorporated by
                  reference to Exhibit 10.1 of the Registrant's registration
                  statement on Form S-8, file no. 333-86848).

     31.1         Section 302 Certification by the Corporation's Chief Executive
                  Officer. (Filed herewith).

     31.2         Section 302 Certification by the Corporation's Chief Financial
                  Officer. (Filed herewith).

     32.1         Section 906 Certification by the Corporation's Chief Executive
                  Officer. (Filed herewith).

     32.2         Section 906 Certification by the Corporation's Chief Financial
                  Officer. (Filed herewith).
</Table>