CIMBIX  CORPORATION
                         (A Development Stage Company)


                        CONSOLIDATED FINANCIAL STATEMENTS


                          SEPTEMBER 30, 2004 AND 2003
                           (Stated in U.S. dollars)







<PAGE>

       REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



To the Shareholders and Directors
Cimbix Corporation
(A Development Stage Company)

We have audited the consolidated balance sheet of Cimbix Corporation (a
development stage company) as at September 30, 2004 and 2003, and the
consolidated statements of operations, cashflows, and stockholders' equity
for the years ended September 30, 2003 and 2002, and for the period from
March 14, 2001 (date of inception) to September 30, 2004.  These
consolidated financial statements are the responsibility of the Company's
management.  Our responsibility is to express an opinion on these
consolidated financial statements based on our audits.

We conducted our audits in accordance with the standards of the Public Company
Accounting Oversight Board (United States).  Those standards require that we
plan and perform an audit to obtain reasonable assurance whether the financial
statements are free of material misstatement. An audit includes examining, on
a test basis, evidence supporting the amounts and disclosures in the financial
statements. An audit also includes assessing the accounting principles used
and significant estimates made by management, as well as evaluating the
overall financial statement presentation. We believe that our audit provides
as reasonable basis for our opinion.

In our opinion, these consolidated financial statements present fairly, in all
material respects, the financial position of the Company as at September 30,
2004 and 2003, and the results of its operations and cash flows for the years
ended September 30, 2004 and 2003, and for the period from March 14, 2001
(date of inception) to September 30, 2004, in conformity with United States of
America generally accepted accounting principles.

The accompanying consolidated financial statements have been prepared assuming
that the Company will continue as a going concern. As discussed in Note 1 to
the consolidated financial statements, the Company has suffered recurring
losses and net cash outflows from operations since inception. These factors
raise substantial doubt that the Company's ability to continue as a going
concern.  Management's plans in regard to these matters are also discussed in
Note 1. These consolidated financial statements do not include any adjustments
that might result from the outcome of this uncertainty.


Vancouver, BC
February 11, 2005                                  Morgan & Company
                                                 Chartered Accountants

<PAGE>
                               CIMBIX  CORPORATION
                          (A Development Stage Company)

                           CONSOLIDATED BALANCE SHEETS
                           (Stated in U.S. dollars)


<TABLE>
<CAPTION>
                                                              September 30
                                                          2004           2003
                                                     --------------------------
<S>                                                  <C>           <C>
ASSETS

Current
     Cash                                             $    125      $   5,491
     Prepaid expenses                                   15,000              -
                                                      --------      ---------
                                                        15,125          5,491

Patents (Note 4)                                            20             20
Website Development Costs                                8,700              -
                                                      --------      ---------
                                                      $ 23,845      $   5,511
                                                      ========      =========

LIABILITIES

Current
     Accounts payable                                 $203,512      $  67,351
     Related party payable (Note 5)                     76,618         47,265
                                                      --------      ---------
                                                       280,130        114,616
                                                      --------      ---------

SHAREHOLDERS' DEFICIENCY

Share Capital
  Authorized:
  100,000,000 common shares with a par value
      $0.0001 per share
   20,000,000 preferred shares with a par
      value of $0.0001 per share

  Issued and outstanding:
  42,967,100 common shares at September 30, 2004,
  12,717,100 common shares at September 30, 2003      $  4,297      $  1,272
     500,000 preferred shares at September 30, 2004
             and 2003                                       50            50

     Additional Paid in Capital                        331,773       254,798
                                                      --------      --------
                                                       336,120       256,120

Deficit Accumulated During the Development Stage      (592,405)     (365,225)
                                                      ---------     ---------
Total Stockholder's Equity (Deficit)                  (256,285)     (109,105)
                                                      ---------     ---------

TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY (DEFICIT)   $ 23,845     $  5,511
                                                      =========     =========
</TABLE>

The accompanying notes are an integral part of these financial
statements.

<PAGE>
                               CIMBIX  CORPORATION
                          (A Development Stage Company)

                      CONSOLIDATED STATEMENTS OF OPERATIONS
                           (Stated in U.S. dollars)

<TABLE>
<CAPTION>

                                                                        From inception
                                                    Years Ended         March 14, 2001
                                                    September 30        to September 30
                                                 2004           2003         2004
-----------------------------------------------------------------------------------------

                                       <c>            <c>            <c>

Expenses
  Management fees                             186,250         54,000        465,921
  Consulting fees                              23,325         19,100        102,337
  Donated services                                  -          2,250          2,250
  Professional expenses                         2,255         29,237        242,443
  General and administrative                   15,350          3,762         48,787
                                              --------      ---------       --------
                                              227,180        108,349        861,738

Loss Before the following                    (227,180)      (108,349)      (861,738)

Legal Settlement                                    0              0        280,000
                                              --------      ---------       --------
Net Loss For the Year                      $ (227,180)    $  (98,849)    $ (581,738)
                                           ===========    ===========    ===========


Net Loss Per Share                         $    (0.01)    $    (0.01)



Weighted Average Number of
     Common Shares Outstanding              22,946,266     12,623,050


</TABLE>


The accompanying notes are an integral part of these financial
statements.


<PAGE>
                               CIMBIX  CORPORATION
                          (A Development Stage Company)

                      CONSOLIDATED STATEMENTS OF CASH FLOWS
                           (Stated in U.S. dollars)

<TABLE>
<CAPTION>

                                                                        From inception
                                                    Years Ended         March 14, 2001
                                                    September 30        to September 30
                                                 2004           2003         2004
-----------------------------------------------------------------------------------------

                                        <c>            <c>            <c>
Cash Flows from Operating Activities
   Net loss for the period                  $ (227,180)    $   (98,849)   $ (581,738)

Adjustments to Reconcile Net Loss to
 Net Cash By Operating Activities
   Donated services                                  0           2,250         2,250
   Prepaid expenses                            (15,000)              0       (15,000)
   Accounts payable                            136,161          46,634       195,087
                                              ----------      ---------      ---------
                                              (106,019)        (49,965)     (399,401)

Cash Flows from Investing Activities
   Website development costs                    (8,700)              0        (8,700)
   Patents                                           0               0           (20)
                                              ---------        --------      ---------
                                                (8,700)              0        (8,720)

Cash Flows from Financing Activities
   Common stock issued                          80,000         253,860       333,860
   Share subscriptions received                      0        (226,385)            0
   Related party payable                        29,353        (116,431)       73,992
                                             ---------        ---------     ---------
                                               109,353         (88,956)      407,852

Cash Acquired On Acquisition of Subsidiary  $        0     $       394      $    394

                                             ---------       ---------      ---------

Increase (Decrease)in cash                  $   (5,366)     $ (138,527)     $    125

Cash, beginning of period                        5,491         144,018             0

Cash, end of period                         $      125      $    5,491      $    125
                                            ===========      ==========      ========

</TABLE>
The accompanying notes are an integral part of these financial
statements.


<PAGE>
                               CIMBIX  CORPORATION
                          (A Development Stage Company)

                 CONSOLIDATED STATEMENTS OF STOCKHOLDER'S EQUITY
                               SEPTEMBER 30, 2004
                           (Stated in U.S. dollars)

<TABLE>
<CAPTION>
                                        COMMON STOCK                PREFERRED STOCK     DEFICIT
                               ------------------------------  ------------------------  ACCUM.
                                NUMBER              SHARE      NUMBER        ADDITIONAL DURING THE
                                  OF             SUBSCRIPTIONS   OF           PAID-IN   DEVELOPMENT
                                SHARES    AMOUNT   RECEIVED    SHARES AMOUNT  CAPITAL    STAGE          TOTAL
                               ----------------------------------------------------------------------------
<S>                          <C>         <C>      <C>         <C>     <C>     <C>        <C>         <C>
Issuance of common shares        10,000   $   10   $       0         0 $   0   $      0  $       0    $     10
Share subscriptions received
  during the period             580,000        0     150,280         0     0          0          0     150,280
Loss for the period                   0        0           0         0     0          0   (216,896)   (216,896)
                              ----------  -------  ----------  ------ -------  -------    --------   ----------
Balance, September 30, 2001      10,000       10     150,280         0     0          0   (216,896)    (66,606)

Share subscriptions received
  during the year             2,253,000        0      76,105         0     0          0          0      76,105
Loss for the year                     0        0           0         0     0          0    (29,313)    (29,313)
                              ----------  -------  ----------  ------ -------  -------      -------   ---------
Balance, September 30, 2002      10,000       10     226,385         0     0          0   (246,209)    (19,814)

Share subscriptions received     10,000        0       5,000         0     0          0          0       5,000
Issuance of common shares     4,008,000    4,008    (231,385)        0     0    228,542          0       1,165
                              ---------    -----    ---------   ----- -------  --------     ------   ---------
                              4,018,000    4,108           0         0     0    228,542    (246,209)   (13,649)
Adjustment to number of
 shares issued and outstand-
 ing as a result of the
 acquisition of Millennium
 Business Group USA, Inc.
  Millennium Business Group
    USA, Inc. ("MBG")        (4,018,000)  (4,018)          0         0     0   (228,542)   (232,560)         0
  Cimbix Corporation          8,511,000      851           0         0     0    231,709     232,560          0
Fair value of shares issued
 in connection with the
 acquisition of MBG           4,018,000      402           0   500,000    50       (452)          0          0
Net asset deficiency of
 legal parent at date of
 reverse take-over
 transaction                          0        0           0         0     0          0      (20,167)  (20,167)
Issue of common shares          138,100       14           0         0     0     13,796            0    13,810
Issue of common shares           50,000        5           0         0     0      7,495            0     7,500
Donated services                      0        0           0         0     0      2,250            0     2,250
Loss for the year                     0        0           0         0     0          0      (98,849)  (98,849)
                             -----------  ------     --------  --------  ----  ----------   --------  ----------
Balance, September 30,2003   12,717,000  $ 1,272    $      0   500,000  $ 50   $ 254,798   $(365,225) $(109,105)

Issue of common shares          250,000       25           0         0     0      49,975           0    50,000
Issue of common shares       30,000,000    3,000           0         0     0      27,000           0    30,000
Loss for the year                     0        0           0         0     0           0     (227,180) (227,180)
                             ----------   ------     -------  --------   ----   ---------       --------  ---------
Balance, September 30,2004   42,967,100  $ 4,297     $     0   500,000   $ 50   $ 331,773     $(592,405) $(256,285)
</TABLE>
The accompanying notes are an integral part of these financial
statements.

<page>

                               CIMBIX  CORPORATION
                          (A Development Stage Company)

                    NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                           SEPTEMBER 30, 2004 AND 2003
                           (Stated in U.S. dollars)


1.  NATURE OF OPERATIONS

a) Organization

The Company was incorporated in the State of Washington, U.S.A. on August
17, 2000. The Company's wholly-owned subsidiary was incorporated in the
State of Nevada, USA, on March 14, 2001.

b) Development Stage Activities and Going Concern

On March 24, 2003, the Company acquired 100% of the shares of MBG USA
making it a wholly owned subsidiary.  This acquisition was viewed as
wholly complimentary to the early stage activities and business plans of
the Company.

As a result of MBG USA's various business initiatives and activities, the
Company has been able to undertake the development and the creation of the
following three additional business segments which include:

i)	A strong intellectual property position based on four validly
assigned and issued US Patent and Trademark Office Patents which have been
duly assigned to the Company and all of which are in the area of dental
implant abutment components, devices and techniques.  Over the next several
months, the Company intends to develop and implement a legal defense
strategy to help extract financial compensation from certain entities which
have chosen to willfully infringe on the Company's patents.

ii)	Several consultancy/brokerage initiatives with a growing number of
wireless internet communication companies who provide communication
services to remote aboriginal communities and their healthcare centres.

iii)	As a manufacturers representative and channel marketer to numerous
medical device manufacturing companies in the healthcare market.

With the acquisition of the above additional business initiatives and
relationships, management plans to further evaluate, develop, manage and
potentially fund the commercialization, sub-license and/or commercial sale
of these assets.

<PAGE>

                               CIMBIX  CORPORATION
                          (A Development Stage Company)

                    NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                           SEPTEMBER 30, 2004 AND 2003
                           (Stated in U.S. dollars)

1.	NATURE OF OPERATIONS (Continued)

b)	Development Stage Activities and Going Concern (Continued)

Since inception, the Company has suffered recurring losses and net cash
outflows from operations.  The Company expects to continue to incur
substantial losses to complete the development of its business.  Since its
inception, the Company has funded operations through common stock issuances
and related party loans in order to meet its strategic objectives. Management
believes that sufficient funding will be available to meet its business
objectives, including anticipated cash needs for working capital, and is
currently evaluating several financing options.  However, there can be no
assurance that the Company will be able to obtain sufficient funds to continue
the development of and, if successful, to commence the sale of its products
under development.  As a result of the foregoing, there exists substantial
doubt about the Company's ability to continue as a going concern.  These
financial statements do not include any adjustments that might result from
the outcome of this uncertainty.


2.   SIGNIFICANT ACCOUNTING POLICIES

The financial statements of the Company have been prepared in accordance
with generally accepted accounting principles in the United States. Because
a precise determination of many assets and liabilities is dependent upon
future events, the preparation of financial statements for a period
necessarily involves the use of estimates which have been made using careful
judgment.

The financial statements have, in management's opinion, been properly
prepared within reasonable limits of materiality and within the framework of
the significant accounting policies summarized below:

a) Development Stage Company

   The Company is a development stage company as defined in the Statements
   of Financial Accounting Standards No.7.  The Company is devoting
   substantially all of its present efforts to establish a new business and
   none of its planned principal operations have commenced. All losses
   accumulated since inception have been considered as part of the Company's
   development stage activities.

b) Consolidation

   These consolidated financial statements include the accounts of the
   Company and its 100% owned subsidiaries, Millennium Business Group USA,
   Inc. and Advanced Dental Technologies Inc.


<PAGE>

                               CIMBIX  CORPORATION
                          (A Development Stage Company)

                    NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                           SEPTEMBER 30, 2004 AND 2003
                           (Stated in U.S. dollars)


2.   SIGNIFICANT ACCOUNTING POLICIES (Continued)

c) Use of Estimates

   The preparation of financial statements in conformity with generally
   accepted accounting principles requires management to make estimates and
   assumptions that affect the reported amounts of assets and liabilities and
   disclosure of contingent assets and liabilities at the date of the financial
   statements and the reported amounts of revenues and expenses for the
   reporting period. Actual results could differ from those estimates.

d) Website Development Costs

   Under the provisions of Statement of Position No. 98-1 - "Accounting for the
   Costs of Computer Software Developed or Obtained for Internal Use", the
   Company has capitalized costs of design, configuration, coding, installation
   and testing of the Company's website up to its initial implementation. Costs
   are amortized to expense over an estimated useful life of three years using
   the straight-line method. Ongoing website post-implementation costs of
   operations, including training and application, are expensed as incurred. The
   Company evaluates the recoverability of website development costs in
   accordance with Financial Accounting Standards No. 121 - "Accounting for the
   Impairment of Long Lived Assets". No impairment loss has been recognized in
   these financial statements.

e) Income Taxes

   The Company has adopted Statement of Financial Accounting Standards No.
   109 - "Accounting for Income Taxes" (SFAS 109).  This standard requires the
   use of an asset and liability approach for financial accounting and
   reporting on income taxes.  If it is more likely than not that some portion
   or all if a deferred tax asset will not be realized, a valuation allowance
   is recognized.

f) Foreign Currency Translation

   The Company's functional currency is the U.S. dollar.  Transactions in
   foreign currency are translated into U.S. dollars as follows:

   i)   monetary items at the rate prevailing at the balance sheet date;
   ii)  non-monetary items at the historical exchange rate;
   iii) revenue and expense at the average rate in effect during the
        applicable accounting period.

g) Basic and Diluted Loss Per Share

   In accordance with SFAS No. 128 - "Earnings Per Share", the basic loss
   per common share is computed by dividing net loss available to common
   stockholders by the weighted average number of common shares outstanding.
   Diluted loss per common share is computed similar to basic loss per
   common share except that the denominator is increased to include the
   number of additional common shares that would have been outstanding if
   the potential common shares had been issued and if the additional common
   shares were dilutive.

<PAGE>

                               CIMBIX  CORPORATION
                          (A Development Stage Company)

                    NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                           SEPTEMBER 30, 2004 AND 2003
                           (expressed in U.S. dollars)


3.   ACQUISITION OF SUBSIDIARY

Effective April 8, 2003, Corporate Development and Innovation Inc. ("CDI")
acquired 100% of the issued and outstanding shares of Millennium Business
Group USA, Inc. ("MBG") by issuing 4,018,000 common shares and 500,000
preferred shares, and 1,938,000 share purchase warrants for the purchase of
an additional 1,938,000 common shares at $0.05 per share to April 8, 2008.
Since this transaction resulted in the former shareholders of MBG owning
the majority of the issued shares of CDI, the transaction, which is
referred to as a "reverse take-over", has been treated for accounting
purposes as an acquisition by MBG of the net assets and liabilities of CDI.
Under this purchase method of accounting, the results of operations of CDI are
included in these consolidated financial statements from April 8, 2003.

CDI had a net asset deficiency at the acquisition date, therefore, the shares
issued on acquisition were issued at fair value of $0 with the net asset
dificiency of $20,167 charged to deficit.  MBG is deemed to be the purchaser
for accounting purposes.  Accordingly, its net assets are included in the
consolidated balance sheet at their previously recorded amounts.

The acquisition is summarized as follows:

   Current Assets
      Cash                                             $    394

   Current Liabilities
      Accounts payable                                    8,435
      Related party payable                              12,126
                                                        -------
                                                         20,561

   Net Asset Deficiency                                $(20,167)
                                                       =========

4.  PATENTS

The Company has acquired, by assignment from a related party US Patents
(#'s 5,527,182, 5,873,721, 6126,445 & 6,283,753) in the area of Osseo-
integrated dental implant componentry.

5.  RELATED PARTY PAYABLE

These amounts are unsecured and interest free with no specific terms of
repayment.

6.  RELATED PARTY TRANSACTIONS

Included in accounts payable is $73,809 owing to officers and directors
(2003 - $10,750), and $35,750 owing to past officers and directors
(2003 - $NIL).

7.  SUBSEQUENT EVENTS

a) Subsequent to September 30, 2004, the Company affected a 1:200 reverse
stock split.

b) Subsequent to September 30, 2004, the Company issued 40,000 common shares
for administrative services at a fair value of $8,200.

<page>