| ☒ | ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |   |
|---------|--------------------------------------------------------------------------------------|--------|
| ☐ | TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |   |
|---------|-----------------------------------------------------------------------------------------------|--------|

| PURA NATURALS, INC.                               |
|--------------------------------------------------------|
| (Exact name of registrant as specified in its charter) |
| Colorado                              | 20-8496798             |
|---------------------------------------|------------------------|
| (State or Other Jurisdiction of  | (I.R.S. Employer       |
| Incorporation or Organization)   | Identification Number) |
| Securities registered pursuant to Section 12(b) of the Exchange Act:  NONE           |
|-----------------------------------------------------------------------------------------------------|
| Securities registered pursuant to Section 12(g) of the Exchange Act: Common Stock, $0.001 Par Value |
| (Title of Each Class)                                                                               |
|                                                                                                |

| Large accelerated filer ☐             |   | Accelerated filer ☐               |
|---------------------------------------------|--------|-----------------------------------------|
| Non-accelerated filer ☐          |   | Smaller reporting company  ☑ |
| (Do not check if smaller reporting company) |   | Emerging growth company ☐    |
|                Class of Securities               |   |                Shares Outstanding               |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Common Stock, $0.001 par value                                                                                                                                                          |   | 43,698,963                                                                                                                                                                                  |

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| PART I               |
|----------------------|
|                 | Item 1. | Business | 1 |
|                 | Item 1A. | Risk Factors | 5 |
|                 | Item 1B. | Unresolved Staff Comments | 12 |
|                 | Item 2. | Properties | 13 |
|                 | Item 3. | Legal Proceedings | 13 |
|                 | Item 4. | Mine Safety Disclosures | 13 |
|                 |   |   |
| PART II              |
|                 | Item 5. | Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities | 14 |
|                 | Item 6. | Selected Financial Data | 15 |
|                 | Item 7. | Management's Discussion and Analysis of Financial Condition and Results of Operations | 16 |
|                 | Item 7A. | Quantitative and Qualitative Disclosures About Market Risk | 21 |
|                 | Item 8. | Financial Statements and Supplementary Data | 21 |
|                 | Item 9. | Changes in and Disagreements With Accountants on Accounting and Financial Disclosure | 21 |
|                 | Item 9A. | Controls and Procedures | 22 |
|                 | Item 9B. | Other Information | 23 |
| PART III             |
|                 | Item 10. | Directors, Executive Officers and Corporate Governance | 24 |
|                 | Item 11. | Executive Compensation | 26 |
|                 | Item 12. | Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters | 30 |
|                 | Item 13. | Certain Relationships and Related Transactions, and Director Independence | 31 |
|                 | Item 14. | Principal Accounting Fees and Services | 32 |
| PART IV              |
|                 | Item 15. | Exhibits, Financial Statement Schedules | 34 |
|                 | Item 16. | Form 10-K Summary | 34 |
| SIGNATURES           | 35 |
| FINANCIAL STATEMENTS | F-1 |

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|   | · | concentration of our customer base and fulfillment of existing customer contracts;                                                              |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------|
|   | · | our ability to maintain pricing;                                                                                                                |
|   | · | deterioration of the credit markets;                                                                                                            |
|   | · | increased vulnerability to adverse economic conditions due to indebtedness;                                                                     |
|   | · | competition within our industry;                                                                                                                |
|   | · | asset impairment and other charges;                                                                                                             |
|   | · | our identifying, making and integrating acquisitions;                                                                                           |
|   | · | our plans to identify and acquire products that we believe will be prospective for acquisition and development;                                 |
|   | · | loss of key executives;                                                                                                                         |
|   | · | the ability to employ skilled and qualified workers;                                                                                            |
|   | · | work stoppages and other labor matters;                                                                                                         |
|   | · | inadequacy of insurance coverage for certain losses or liabilities;                                                                             |
|   | · | federal legislation and state legislative and regulatory initiatives relating to the energy industry;                                           |
|   | · | costs and liabilities associated with environmental, health and safety laws, including any changes in the interpretation orenforcement thereof; |
|   | · | future legislative and regulatory developments;                                                                                                 |
|   | · | our beliefs regarding the future of our competitors;                                                                                            |
|   | · | our expectation that the demand for our products services will eventually increase; and                                                         |
|   | · | our expectation that we will be able to raise capital when we need it.                                                                          |

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| Sales by Product Line:            |   |   |    |
|-----------------------------------|--------|--------|---------|
|   Household and Kitchen |   | $      | 292,067 |   |
|   Health and Beauty     |   |   | 142,817 |   |
|   Marine Products       |   |   | 16,497  |   |
|                              |   | $      | 451,381 |   |

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~~s~~

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| Name of Customer   | Sales Percentage |
|--------------------|------------------|
| Amazon             | 29.30%           |
| Global Trend Sales | 27.36%           |
| Jacent Strategic   | 11.15%           |

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|   | · | our ability to arrange financing for operations;                                               |
|--------|--------|------------------------------------------------------------------------------------------------|
|   | · | our ability to acquire products to resell to our customers;                                    |
|   | · | changes in federal, state and local government policies and programs                           |
|   | · | the timing of orders where we recognize revenue on a percentage of completion basis;           |
|   | · | a customer's decision to delay our work, on or other risks involved with, a particular order;  |
|   | · | availability and costs of labor and equipment;                                                 |
|   | · | the addition of new customers or the loss of existing customers;                               |
|   | · | the size and scale of new customers;                                                           |
|   | · | our ability to control costs, including operating expenses;                                    |
|   | · | changes in the mix of our products;                                                            |
|   | · | the length of our sales cycle;                                                                 |
|   | · | the productivity and growth of our sales force;                                                |
|   | · | changes in pricing by us or our competitors, or the need to provide discounts to win business; |
|   | · | costs related to the acquisition and integration of companies or assets;                       |
|   | · | general economic trends or geopolitical events such as war or incidents of terrorism; and      |
|   | · | future accounting pronouncements and changes in accounting policies.                           |

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|   | · | the purchase price we pay could significantly deplete our cash reserves or result in dilution to our existing stockholders;                                                                                    |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   | · | we may find that the acquired company or assets do not improve our customer offerings or market position as planned;                                                                                           |
|   | · | we may have difficulty integrating the operations and personnel of the acquired company;                                                                                                                       |
|   | · | key personnel and customers of the acquired company may terminate their relationships with the acquired company as a resultof the acquisition;                                                                 |
|   | · | we may experience additional financial and accounting challenges and complexities in areas such as tax planning andfinancial reporting;                                                                        |
|   | · | we may assume or be held liable for risks and liabilities as a result of our acquisitions, some of which we may not discoverduring our due diligence or adequately adjust for in our acquisition arrangements; |
|   | · | we may incur one-time write-offs or restructuring charges in connection with the acquisition;                                                                                                                  |
|   | · | we may acquire goodwill and other intangible assets that are subject to amortization or impairment tests, which could result infuture charges to earnings; and                                                 |
|   | · | we may not be able to realize the cost savings or other financial benefits we anticipated.                                                                                                                     |
|   | · | difficulties in assimilating the operations and personnel of acquired companies;                                                                                  |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   | · | diversion of our management's attention from ongoing business concerns;                                                                                           |
|   | · | our potential inability to maximize our financial and strategic position through the successful incorporation of acquiredtechnology and rights into our products; |
|   | · | additional expense associated with amortization of acquired assets;                                                                                               |
|   | · | charges at the time of acquisitions related to the expensing of process research and development;                                                                 |
|   | · | the exposure to additional debt to fund an acquisition;                                                                                                           |
|   | · | dilution to existing shareholders should the Company raise additional equity;                                                                                     |
|   | · | maintenance of uniform standards, controls, procedures and policies; and                                                                                          |
|   | · | impairment of existing relationships with employees, suppliers and customers as a result of the integration of newmanagement personnel.                           |

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|   | · | increased travel, infrastructure and legal and compliance costs associated with multiple international locations;                               |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------|
|   | · | additional withholding taxes or other taxes on our foreign income, and tariffs or other restrictions on foreign trade or investment;            |
|   | · | imposition of, or unexpected adverse changes in, foreign laws or regulatory requirements, many of which differ from those in the United States; |
|   | · | increased exposure to foreign currency exchange rate risk;                                                                                      |
|   | · | longer payment cycles for sales in some foreign countries and potential difficulties in enforcing contracts and collecting accounts receivable; |
|   | · | difficulties in repatriating overseas earnings;                                                                                                 |
|   | · | general economic conditions in the countries in which we operate; and                                                                           |
|   | · | political unrest, war, incidents of terrorism or responses to such events.                                                                      |

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| ITEM 5.   | MARKET FOR REGISTRANT'S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES |
|---------------------|--------------------------------------------------------------------------------------------------------------|

|                                 |   | Closing Prices (1) |   |
|--------------------------------------|--------|--------------------|--------|
|                                 |   | High               |   |   | Low |   |
| FISCAL YEAR ENDED DECEMBER 31, 2017: |   |               |   |   |   |   |
|   Fourth Quarter           |   | $                  | 0.35   |   |   | $ | 0.07 |   |
|   Thrid Quarter            |   | $                  | 0.77   |   |   | $ | 0.36 |   |
|   Second Quarter           |   | $                  | 1.52   |   |   | $ | 0.46 |   |
|   First Quarter            |   | $                  | 3.57   |   |   | $ | 1.16 |   |
|                                 |   |               |   |   |   |   |   |   |
| FISCAL YEAR ENDED DECEMBER 31, 2016: |   |               |   |   |   |   |   |   |
|   Fourth Quarter           |   | $                  | 2.21   |   |   | $ | 0.30 |   |
|   Thrid Quarter            |   | $                  | 0.30   |   |   | $ | 0.15 |   |
|   Second Quarter           |   |               | n/a    |   |   |   | n/a |   |
|   First Quarter            |   |               | n/a    |   |   |   | n/a |   |

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| Date of Issuance  |   | Shares Issued |      |   | Value ($) |   |
|-------------------|--------|---------------|-----------|--------|-----------|--------|
| January 5, 2017   |   |          | 1,170     |   |      | $      | 2,000 |   |
| January 9, 2017   |   |          | 5,348     |   |      |   | 10,000 |   |
| January 10, 2017  |   |          | 5,000     |   |      |   | 10,000 |   |
| January 12, 2017  |   |          | 9,091     |   |      |   | 10,000 |   |
| January 18, 2017  |   |          | 2,336     |   |      |   | 5,000 |   |
| January 18, 2017  |   |          | 8,000     |   |      |   | 20,000 |   |
| January 18, 2017  |   |          | 20,000    |   |      |   | 50,000 |   |
| January 19, 2017  |   |          | 1,923     |   |      |   | 5,000 |   |
| January 27, 2017  |   |          | 40,000    |   |      |   | 50,000 |   |
| January 30, 2017  |   |          | 10,000    |   |      |   | 12,500 |   |
| February 3, 2017  |   |          | 40,000    |   |      |   | 50,000 |   |
| November 2, 2017  |   |          | 300,000   |   |      |   | 54,750 |   |
| November 21, 2017 |   |          | 300,000   |   |      |   | 23,250 |   |
| December 11, 2017 |   |          | 500,000   |   |      |   | 38,363 |   |
|              |   |          | 1,242,868 |   |      | $      | 340,863 |   |

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|                                           |   | Years Ended December 31, |       |   |   |   |       |          |   |
|------------------------------------------------|--------|--------------------------|------------|--------|--------|--------|------------|---------------|--------|
|                                           |   | 2017                     |       |   | 2016   |   |       | Dollar Change |   |   | Percentage Change |   |
| Sales                                          |   |                     | 451,381    |   |   |   | 400,465    |          |   |   | 50,916 |   |   |   | 12.7 | % |
| Cost of goods sold                             |   |                     | 286,875    |   |   |   | 233,453    |          |   |   | 53,422 |   |   |   | 22.9 | % |
| Gross Profit                                   |   |                     | 164,506    |   |   |   | 167,012    |          |   |   | (2,506 | ) |   |   | (1.5) | % |
| Selling expense                                |   |                     | 73,747     |   |   |   | 62,269     |          |   |   | 11,478 |   |   |   | 18.4 | % |
| General and administrative expense             |   |                     | 4,349,432  |   |   |   | 1,517,389  |          |   |   | 2,832,043 |   |   |   | 186.6 | % |
| Interest expense                               |   |                     | (1,399,860 | )      |   |   | (145,150   | )             |   |   | (1,254,710 | ) |   |   | 864.4 | % |
| Gain on debt extinguishment                    |   |                     | 42,855     |   |   |   | -          |          |   |   | 42,855 |   |   |   | 100.0 | % |
| Change in fair value of derivative liabilities |   |                     | 646,768    |   |   |   | -          |          |   |   | 646,768 |   |   |   | 100.0 | % |
| Net loss                                       |   |                     | (4,968,910 | )      |   |   | (1,557,796 | )             |   |   | (3,411,114 | ) |   |   | 219.0 | % |

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|                                        |   | 2017   |      |   | 2016   |   |      | Change |   |
|---------------------------------------------|--------|--------|-----------|--------|--------|--------|-----------|--------|--------|
| Payroll and payroll related expense         |   | $      | 2,434,137 |   |   | $      | 808,447   |   |   | $ | 1,625,690 |   |
| Commitment Fees                             |   |   | 300,000   |   |   |   | -         |   |   |   | 300,000 |   |
| Travel                                      |   |   | 24,052    |   |   |   | 56,678    |   |   |   | (32,626 | ) |
| Insurance                                   |   |   | 40,334    |   |   |   | -         |   |   |   | 40,334 |   |
| Professional Fees:                          |   |   |      |   |   |   |      |   |   |   |   |   |
|   Accountants                     |   |   | 133,529   |   |   |   | 57,147    |   |   |   | 76,382 |   |
|   Marketing/Trade Shows           |   |   | 80,075    |   |   |   | 122,043   |   |   |   | (41,968 | ) |
|   Edgar preparation               |   |   | 20,866    |   |   |   | 2,010     |   |   |   | 18,856 |   |
|   Sales consultants               |   |   | 4,622     |   |   |   | 250       |   |   |   | 4,372 |   |
|   Media/Website                   |   |   | 54,873    |   |   |   | 15,149    |   |   |   | 39,724 |   |
|   Legal                           |   |   | 65,266    |   |   |   | 12,092    |   |   |   | 53,174 |   |
|   Investor and public relations   |   |   | 775,412   |   |   |   | 6,325     |   |   |   | 769,087 |   |
|   Transfer Agent                  |   |   | 10,206    |   |   |   | 3,201     |   |   |   | 7,005 |   |
|   Business consultants            |   |   | -         |   |   |   | 7,000     |   |   |   | (7,000 | ) |
| Royalty expense                             |   |   | -         |   |   |   | 16,812    |   |   |   | (16,812 | ) |
| Amortization expense                        |   |   | 101,742   |   |   |   | 99,635    |   |   |   | 2,107 |   |
| Other general & administrative expenses |   |   | 304,318   |   |   |   | 310,601   |   |   |   | (6,283 | ) |
|                                        |   |   | 4,349,432 |   |   |   | 1,517,389 |   |   |   | 2,832,042 |   |

| · | Payroll and Payroll related expenses increased by $1,625,690 due to additional employees, the issuance of common stock and bonus accrual under the employment contract and issuance of options; |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| · | Convertible Promissory Note for a Commitment fee of $300,000; |
|--------|---------------------------------------------------------------|

| · | Insurance increased by $40,334 due to obtaining Directors and Officers insurance; |
|--------|-----------------------------------------------------------------------------------|

| · | Accounting fees increased by $76,382 due to additional work performed during the quarter and year end; |
|--------|--------------------------------------------------------------------------------------------------------|

| · | Edgar preparation fees increased $18,856 due to additional SEC filings and increased cost of quarterly filings; |
|--------|-----------------------------------------------------------------------------------------------------------------|

| · | Sales consultants increased by $4,372 due to cost incurred to promote new products; |
|--------|-------------------------------------------------------------------------------------|

| · | Media/website increase by $39,724 due to work performed for the Company's website and creation of promotional videos; |
|--------|-----------------------------------------------------------------------------------------------------------------------|

| · | Legal fees increased by $53,174 due to fees related to the lawsuit with the former CEO as well as increased SEC requirements; |
|--------|-------------------------------------------------------------------------------------------------------------------------------|

| · | Investor and public relations increased by $769,087 due to additional programs for Investor and Public relations.  $608,000 was paid in common stock, the remaining 161,087 was paid in cash. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| · | Transfer agent fees increase $7,005 due to increased share issuance. |
|--------|----------------------------------------------------------------------|

| · | Commitment fee increased by $300,000.  The commitment fee is 3% of the commitment amount of $10,000,000 (See Note 8 of the financial statements) |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------|

| · | Travel expenses decreased by $32,626 due to less travel by management and sales teams for product promotion; |
|--------|--------------------------------------------------------------------------------------------------------------|

| · | Marketing/Trade shows decreased by $41,968 due to decreased participation in trade shows; |
|--------|-------------------------------------------------------------------------------------------|

| · | Business consultants decreased by $7,000 due to transitioning to larger investors and public relations firms; |
|--------|---------------------------------------------------------------------------------------------------------------|

| · | Royalty expense decreased by $16,812 due to the purchase of the license agreement. |
|--------|------------------------------------------------------------------------------------|

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|              |   | Less than One Year |      |   | One to Three Years |   |   | Three to Five Years |   |   | More than Five Years |   |   | Total  |   |
|-------------------|--------|--------------------|-----------|--------|--------------------|--------|--------|---------------------|--------|--------|----------------------|--------|--------|--------|--------|
| Lease             |   | $                  | -         |   |               | $      | 59,955 |                |   | $      | -                    |   |   | $      | -      |   |   | $ | 59,955 |   |
| Convertible Notes |   |               | 1,288,138 |   |               |   | -      |                |   |   | -                    |   |   |   | -      |   |   |   | 1,288,138 |   |
| Total             |   | $                  | 1,288,138 |   |               | $      | 59,955 |                |   | $      | -                    |   |   | $      | -      |   |   | $ | 1,348,093 |   |

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| (i) | inadequate segregation of duties consistent with control objectives; and |
|-----|--------------------------------------------------------------------------|
| (ii) | ineffective controls over period end financial disclosure and reporting processes. |
|------|------------------------------------------------------------------------------------|

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|   | (i) | appoint additional qualified personnel to address inadequate segregation of duties and ineffective risk management and  implement modifications to our financial controls to address such inadequacies; and |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (ii) | adopt sufficient written policies and procedures for accounting and financial reporting. |
|------|------------------------------------------------------------------------------------------|

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| Name           | Age |   | Position                                             | Director Since   |
|----------------|-----|--------|------------------------------------------------------|------------------|
| Robert Doherty | 57  |   | Chief Executive Officer and Chairperson of the Board | November 1, 2016 |
| Robert Switzer | 53  |   | Corporate Secretary and Director                     | November 1, 2016 |
| Derek Duhame   | 53  |   | President and Director                               | January 12, 2017 |
| Akio Ariura    | 59  |   | Chief Financial Officer                              | May 23, 2017     |
| Daniel Kryger  | 56  |   | Director                                             | May 23, 2017     |

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| 1. | had any bankruptcy petition filed by or against any business of which such person was a general partner or executive officer either at the time of the bankruptcy or within two years prior to that time; |
|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 2. | been convicted in a criminal proceeding or is a named subject to a pending criminal (excluding traffic violations and other minor offenses); |
|----|----------------------------------------------------------------------------------------------------------------------------------------------|
| 3. | been subject to any order, judgment, or decree, not subsequently reversed, suspended or vacated, of any court of competent jurisdiction, permanently or temporarily enjoining, barring, suspending or otherwise limiting his involvement in any type of business, securities, futures, commodities or banking activities; or |
|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 4. | been found by a court of competent jurisdiction (in a civil action), the Securities and Exchange Commission or the Commodity  Futures Trading Commission to have violated a federal or state securities or commodities law, and the judgment has not been reversed, suspended, or vacated. |
|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| Name and Principal Position                              | Year   | Salary                                                                                            | Bonus                                                                                             | Stock Awards ($)                                                                                        | Options Awards ($)                                                                                      | Non-Equity Incentive Plan Compensation ($)                                                                                                        | Change in Pension Value and Non-Qualified Deferred Compensation Earnings ($)                                                                                        | All Other Compensation ($)                                                                                                                                                            | Total ($)                                                                                               |
|----------------------------------------------------------|--------|---------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------|
| Robert Doherty, Chief Executive Officer and Chairman     | 2017   |                 - |                 - |                  - |   350,975                                                                                     |                         - |                62,500                                                                    |                               - |    413,475                                                                               |
|                                                     | 2016   |                 - |                 - |                  - |      65,702                                                                    |                         - |                            - |                               - |      65,702                                                                    |
|                                                     |   |                                                                                              |                                                                                              |                                                                                                    |                                                                                                    |                                                                                                                                              |                                                                                                                                                                |                                                                                                                                                                                  |                                                                                                    |
| James Kordenbrock, Chief Executive, Officer and Director | 2017   |                 - |                 - |                  - |                  - |                         - |                            - |                               - |                  - |
|                                                     | 2016   |    147,667                                                                         |                 - |                  - |         11,174                                                  |                         - |                            - |                               - |     158,841                                                                         |
|                                                     |   |                                                                                              |                                                                                              |                                                                                                    |                                                                                                    |                                                                                                                                              |                                                                                                                                                                |                                                                                                                                                                                  |                                                                                                    |
| Robert Switzer, Secretary and Director                   | 2017   |                                                                                              |                                                                                              |                                                                                                    |   350,909                                                                                     |                                                                                                                                              |                56,250                                                                    |                                                                                                                                                                                  |                                                                                                    |
|                                                     | 2016   |                 - |                 - |                  - |      60,085                                                                    |                         - |                            - |                               - |      60,085                                                                    |
|                                                     |   |                                                                                              |                                                                                              |                                                                                                    |                                                                                                    |                                                                                                                                              |                                                                                                                                                                |                                                                                                                                                                                  |                                                                                                    |
| Derek Duhame, President                                  | 2017   |     87,500                                                                    |                                                                                              |   246,500                                                                                     |    138,444                                                                               |                                                                                                                                              |                27,500                                                                    |                                                                                                                                                                                  |   499,944                                                                                     |
|                                                     | 2016   |                 - |                 - |                  - |                  - |                         - |                            - |                               - |                  - |
|                                                     |   |                                                                                              |                                                                                              |                                                                                                    |                                                                                                    |                                                                                                                                              |                                                                                                                                                                |                                                                                                                                                                                  |                                                                                                    |
| Daniel Kreyger, Board Member                             | 2017   |      21,000                                                              |                                                                                              |      97,388                                                                    |                                                                                                    |                                                                                                                                              |                                                                                                                                                                |                                                                                                                                                                                  |     118,388                                                                         |
|                                                     | 2016   |                 - |                 - |                  - |                  - |                         - |                            - |                               - |                  - |
|                                                     |   |                                                                                              |                                                                                              |                                                                                                    |                                                                                                    |                                                                                                                                              |                                                                                                                                                                |                                                                                                                                                                                  |                                                                                                    |
| Akio Ariura, Chief Financial Officer                     | 2017   |     42,000                                                                    |                 - |                  - |                  - |                         - |                            - |                               - |      42,000                                                                    |
|                                                     | 2016   |                 - |                 - |                  - |                  - |                         - |                            - |                               - |                  - |

| (1)  |  Compensation for 2017 results from PURA.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
|-----------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| (2)       | As required by SEC rules, amounts in the column "Stock Awards" present the aggregate grant date fair value of awards made each year computed in accordance with Financial Accounting Standards Board ("FASB") Accounting Standards CodificationTM 718 Compensation—Stock Compensation ("FASB ASC 718"). The grant date fair value of each of the executives' award is measured based on the closing price of our common stock on the date of grant. These amounts do not reflect whether the recipient has actually realized or will realize a financial benefit from the awards. Under generally accepted accounting principles, compensation expense with respect to stock awards granted to our employees, executives and directors is generally recognized over the requisite services period. The SEC's disclosure rules previously required that we present stock award information based on the amount recognized during the corresponding year for financial statement reporting purposes with respect to these awards. However, the recent changes in the SEC's disclosure rules require that we now present stock award amounts using the grant date fair value of the awards granted during the corresponding year. |
|      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |

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| Named Executive Officer | 2017                                                                                                                      | 2016                                                                                                    |
|-------------------------|---------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------|
| Robert Doherty          |      3,000,000                                                                                   |        92,500                                                        |
| James Kordenbrock       |                     - |        46,250                                                        |
| Robert Switzer          |      3,000,000                                                                                   |        92,500                                                        |
| Derek Duhame            |      1,850,000                                                                                   |                  - |
| Akio Ariura             |                     - |                  - |

| Name           |   | Grant Date |   | All Other Stock Awards: Number of Shares of Stock or Units (#) |                |   | All Other Options Awards: Number of Securities Underlying Options (#) |   |            | Exercise or Base Price of Options Awards ($/share) |   |   | Grant Date Fair Value of Stock and Options Awards |   |   | Closing Price on Grant Date ($/share) |       |
|----------------|--------|------------|--------|----------------------------------------------------------------|---------------------|--------|-----------------------------------------------------------------------|--------|-----------------|---------------------------------------------------------|--------|--------|---------------------------------------------------|--------|--------|---------------------------------------|------------|
| Robert Doherty |   | 10/1/2017  |   |                                                           | -                   |   |                                                                  |   | 2,500,000       |                                                    |   | $      | 0.001                                             |   |   | $                                     | 0.37       |   |   | $ | 0.37 |   |
|           |   | 10/1/2017  |   |                                                           |  500,000       |   |                                                                  |   |  -         |                                                    |   |   |                                              |   |   | $                                |  0.37 |   |   | $  | 0.37  |   |
|           |   |       |   |                                                           |                |   |                                                                  |   |            |                                                    |   |   |                                              |   |   |                                  |       |   |   |   |   |   |
|           |   |       |   |                                                           |                |   |                                                                  |   |            |                                                    |   |   |                                              |   |   |                                  |       |   |   |   |   |   |
| Robert Switzer |   | 10/1/2017  |   |                                                           | -                   |   |                                                                  |   | 2,500,000       |                                                    |   | $      | 0.001                                             |   |   | $                                     | 0.37       |   |   | $ | 0.37 |   |
|           |   | 10/1/2017  |   |                                                           |   500,000 |   |                                                                  |   |  -         |                                                    |   |   |                                              |   |   | $                                |  0.37 |   |   | $  |  0.37 |   |
|           |   |       |   |                                                           |                |   |                                                                  |   |            |                                                    |   |   |                                              |   |   |                                  |       |   |   |   |   |   |
|           |   |       |   |                                                           |                |   |                                                                  |   |            |                                                    |   |   |                                              |   |   |                                  |       |   |   |   |   |   |
| Derek Duhame   |   | 2/11/2017  |   |                                                           | 50,000              |   |                                                                  |   | -               |                                                    |   |   |                                              |   |   | $                                     | 2.66       |   |   | $ | 2.66 |   |
|                |   | 8/21/2017  |   |                                                           | 50,000              |   |                                                                  |   |  -         |                                                    |   |   |                                              |   |   | $                                |  0.55 |   |   | $  |  0.55 |   |
|           |   | 10/1/2017  |   |                                                           |  -             |   |                                                                  |   |  1,500,000 |                                                    |   |   |  0.001                                       |   |   | $                                |  0.37 |   |   | $  |  0.37 |   |
|           |   | 10/1/2017  |   |                                                           |  250,000       |   |                                                                  |   |  -         |                                                    |   |   |                                              |   |   | $                                |  0.37 |   |   | $  |  0.37 |   |
|           |   |       |        |                                                           |                |   |                                                                  |   |            |                                                    |   |   |                                              | $      |        |                                  |       | $ |  |   |
| Akio Ariura    |   |       |   |                                                           | -                   |   |                                                                  |   | -               |                                                    |   |   | -                                                 |   |   |                                  | -          |   |   |   | - |   |

----

| Name                                |   | Number of securities underlying unexercised options, exercisable |    |   | Number of securities underlying unexercised options, uunexercisable |   |      | Equity incentive plan awards: number of securities underlying unexercised unearned |   |   | Options exercise price ($) |   | Options expiration date |   | Number of shares or units of stock that have not vested (#) |   |                                                                                                                                                                                  | Market value of shares or units of stock that have not vested ($) |    |   | Equity incentive plan awards:number of unearned shares or other rights that have not vested (#) |    |   | Equity incentive plan awards:market or payout value of unearned shares or other rightsthat have not vested ($) |   |
|-------------------------------------|--------|------------------------------------------------------------------|---------|--------|---------------------------------------------------------------------|--------|-----------|------------------------------------------------------------------------------------|--------|--------|----------------------------|--------|-------------------------|--------|-------------------------------------------------------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------------------------------|---------|--------|-------------------------------------------------------------------------------------------------|---------|--------|---------------------------------------------------------------------------------------------------------------------|--------|
| Robert Doherty, CEO and Director    |   |                                                             | 46,250  |   |                                                                |   | 277,500   |                                                                               |   |   | -                          |   |                    | $      | 0.001                                                       |   | August 3, 2021                                                                                                                                                                        |                                                              |  - |   |                                                                                            |  - |   |                                                                                                                |   | - |   |   |   | - |   |
|                                |   |                                                             | 625,000 |   |                                                                |   | 1,875,000 |                                                                               |   |   | -                          |   |                    | $      | 0.001                                                       |   | October 1, 2022                                                                                                                                                                       |                                                              |    |   |                                                                                            |    |   |                                                                                                                |   | - |   |   |   | - |   |
|                                |   |                                                             |    |   |                                                                |   |      |                                                                               |   |   |                       |   |                    |   |                                                        |   |                                                                                                                                                                                  |                                                              |    | -      |                                                                                            |    |   | -                                                                                                                   |   |   |   | - |   |   |   | - |   |
| Robert Switzer, Corporate Secretary |   |                                                             | 46,250  |   |                                                                |   | 277,500   |                                                                               |   |   | -                          |   |                    | $      | 0.001                                                       |   | August 3, 2021                                                                                                                                                                        |                                                              |    | -      |                                                                                            |    |   | -                                                                                                                   |   |   |   | - |   |   |   | - |   |
|                                |   |                                                             | 625,000 |   |                                                                |   | 1,875,000 |                                                                               |   |   |                       |   |                    | $      | 0.001                                                       |   | October 1, 2022                                                                                                                                                                       |                                                              |    | -      |                                                                                            |    |   | -                                                                                                                   |   |   |   | - |   |   |   | - |   |
|                                |   |                                                             |    |   |                                                                |   |      |                                                                               |   |   |                       |   |                    |   |                                                        |   |                                                                                                                                                                                  |                                                              |    | -      |                                                                                            |    |   | -                                                                                                                   |   |   |   | - |   |   |   | - |   |
| Derek Duhame, President             |   |                                                             | 375,000 |   |                                                                |   | 1,125,000 |                                                                               |   |   | -                          |   |                    | $      | 0.001                                                       |   | October 1, 2022                                                                                                                                                                       |                                                              |    | -      |                                                                                            |    |   | -                                                                                                                   |   |   |   | - |   |   |   | - |   |
|                                |   |                                                             |    |   |                                                                |   |      |                                                                               |   |   |                       |   |                    |   |                                                        |   |                                                                                                                                                                                  |                                                              |    |   |                                                                                            |    |   |                                                                                                                |   |   |   |   |   |   |   |   |   |
| Akio Ariura                         |   |                                                             | -       |   |                                                                |   | -         |                                                                               |   |   | -                          |   |                    |   | -                                                           |   |                               - |                                                              |    | -      |                                                                                            |    |   | -                                                                                                                   |   |   |   | - |   |   |   | - |   |

----

----

| Title of Class                                                | Name and Address of Beneficial Owner | Office, If Any         | Amount and Nature of Beneficial Ownership (1)                                                                                                                                                                       | Percent of Class (6) |
|---------------------------------------------------------------|--------------------------------------|------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------|
|                                                          |                                 |                   |                                                                                                                                                                                                                |                 |   |
| Common Stock                                                  | Robert Doherty (2)                   | CEO and Director       |                                3,160,147                 | 6.72%                |   |
| Common Stock                                                  | Robert Switzer (3)                   | Secretary and Director |                                2,019,432                 | 4.30%                |   |
| Common Stock                                                  | Daniel Kryger (4)                    | Director               |                                   475,000 | 1.01%                |   |
| Common Stock                                                  | Derek Duhame (5)                     | President              |                                   725,000 | 1.54%                |   |
| All Officers and Directors as a group (4 persons named above) |                                 |                   |                                6,379,579                 | 13.57%               |   |
| Common Stock                                                  | Advanced Innovative Recovery Tech    | 5 % Security Owner     |                              11,980,365                            | 25.49%               |   |
| Common Stock                                                  | James Kordenbrock                    | 5 % Security Owner     |                                3,060,674                 | 6.51%                |   |
| Total Shares Owned by Persons Named Above                     |                                 |                   |                              21,420,618                            | 45.57%               |   |

----

| Plan Category                                              |   | Number of securities to be issued upon the exercise of outstanding options, warrants and rights |   | Weighted average exercise price of outstanding options, warrants and rights |   | Number of securities remaining available for future issuances under equity compensation plans (excluding securities reflected in cloumn (a)) |   |
|------------------------------------------------------------|--------|-------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------------|--------|----------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                       |   | (a)                                                                                             |   | (b)                                                                         |   | (c)                                                                                                                                          |   |
| Equity compensation plans approved by security holders     |   |                                                                                            |   |                                                                        |   |                                                                                                                                         |   |
| Equity compensation plans not approved by security holders |   |                                                                                            |   | 7,443,750                                                                   |   |                                                                                                                                         | $      | 0.001 |   |   |   | 50,000 |   |
| Total                                                      |   |                                                                                            |   | 7,443,750                                                                   |   |                                                                                                                                         | $      | 0.001 |   |   |   | 50,000 |   |

----

| ● | the benefits to the Company of the transaction;                                                                                                       |
|---------|-------------------------------------------------------------------------------------------------------------------------------------------------------|
| ● | the nature of the related party's interest in the transaction;                                                                                        |
| ● | whether the transaction would impair the judgment of a director or executive officer to act in the best interest of the Company and its stockholders; |
| ● | the potential impact of the transaction on a director's independence; and                                                                             |
| ● | any other matters the Audit Committee deems appropriate.                                                                                              |

| Fee Category       |   | 2017 |   |   | 2016   |   |
|--------------------|--------|------|--------|--------|--------|--------|
| Audit Fees         |   | $    | 53,750 |   |   | $      | 43,000 |   |
| Audit-Related Fees |   | $    | --     |   |   | $      | -- |   |
| Tax Fees           |   | $    | --     |   |   | $      | -- |   |
| All Other Fees     |   | $    | --     |   |   | $      | -- |   |

----

----

|  (i)   | Reports of Independent Registered Public Accounting Firms                                                   |   |
|-------------|-------------------------------------------------------------------------------------------------------------|--------|
|  (ii)  | Consolidated Balance Sheets as of December 31, 2017 and 2016                                                |   |
|  (iii) | Consolidated Statements of Operations and Comprehensive Loss for the years ended December 31, 2017 and 2016 |   |
|  (iv)  | Consolidated Statement of Stockholders' Equity for the years ended December 31, 2017 and 2016               |   |
|  (v)   | Consolidated Statements of Cash Flows for the years ended December 31, 2017 and 2016                        |   |
|  (vi)  | Notes to Consolidated Financial Statements                                                                  |   |

| Exhibit No. |   | Description                                                                                                                                                                                                                                                                                      |
|-------------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 3.1         |   | Articles of Incorporation (incorporated herein by reference from Exhibit 3.1 to Registrant's Registration Statement on Form S-1 filed with the SEC on December 15, 2010)                                                                                                                         |
| 3.2         |   | Articles of Amendment to Articles of Incorporation ( incorporated herein by reference from Exhibit 3.4 to Registrant's Registration Statement on Form S-1 filed with the SEC on December 15, 2010)                                                                                               |
| 3.3         |   | Articles of Amendment of Amended Articles of Incorporation (incorporated herein by reference from Exhibit 3.1 to Registrant's Current Report on Form 8-K filed with the SEC on November 21, 2106).                                                                                               |
| 3.4         |   | By-Laws (incorporated herein by reference from Exhibit 3.2 to Registrant's Registration Statement on Form S-1 filed with the SEC on December 15, 2010)                                                                                                                                           |
| 10.1        |   | Form of Share Exchange Agreement, effective as of July 18, 2016, by and among Yummy Flies, Inc., PURA Naturals, Inc. and shareholders of PURA Naturals, Inc. (incorporated herein by reference from Exhibit 2.1 to Registrant's Current Report on Form 8-K filed with the SEC on July 26, 2106). |
| 10.2        |   | Form of Securities Purchase Agreement dated April 7, 2017, by and between Mammoth Corporation and PURA Naturals, Inc. ((incorporated herein by reference from Exhibit 10.1 to Registrant's Current Report on Form 8-K filed with the SEC on April 26, 2107).                                     |
| 10.3        |   | Form of Registration Rights Agreement dated April 7, 2017, by and between Mammoth Corporation and PURA Naturals, Inc. (incorporated herein by reference from Exhibit 10.2 to Registrant's Current Report on Form 8-K filed with the SEC on April 26, 2107).                                      |
| 10.4        |   | Form of Security Agreement dated April 7, 2017, by and between Robert Doherty, Robert Switzer, and Mammoth Corporation (incorporated herein by reference from Exhibit 10.4 to Registrant's Current Report on Form 8-K filed with the SEC on April 26, 2107).                                     |
| 10 .5       |   | Convertible Promissory Note Due Nine Months After Issuance Date dated April 7, 2017, by and between Mammoth Corporation and PURA Naturals, Inc. (incorporated herein by reference from Exhibit 10.3 to Registrant's Current Report on Form 8-K filed with the SEC on April 26, 2107).            |
| 10.6        |   | Form of Securities Purchase Agreement dated July 5, 2017, by and between Vista Capital Investments, LLC and PURA Naturals, Inc.*                                                                                                                                                                 |
| 10.7        |   | Promissory Note Due Six Months After Issuance Date dated July 5, 2017, by and between Vista Capital Investments, LLC and PURA Naturals, Inc.*                                                                                                                                                    |
| 10.8        |   | Amendment #1 to Promissory Note Dated July 5, 2017.*                                                                                                                                                                                                                                             |
| 10.9        |   | Amendment #2 to Promissory Note Dated July 5, 2017.*                                                                                                                                                                                                                                             |
| 10.10       |   | Convertible Note Due Twelve Months After Issuance Date dated September 20, 2017, by and between EMA Financial, LLC and PURA Naturals, Inc.*                                                                                                                                                      |
| 10.11       |   | Form of Securities Purchase Agreement dated September 20, 2017, by and between EMA Financial, LLC and PURA Naturals, Inc.*                                                                                                                                                                       |
| 10.12       |   | Convertible Promissory Note Due Twelve Months After Issuance Date dated September 12, 2017, by and between JSJ Investments Inc. and PURA Naturals, Inc.*                                                                                                                                         |
| 10.13       |   | Form of Securities Purchase Agreement dated October 23, 2017, by and between GS Capital Partners, LLC and PURA Naturals, Inc.*                                                                                                                                                                   |
| 10.14       |   | Convertible Secured Redeemable Note Due Twelve Months After Issuance Date dated October 23, 2017, by and between GS Capital Partners, LLC and PURA Naturals, Inc.*                                                                                                                               |
| 10.15       |   | Convertible Secured Redeemable Note Due Twelve Months After Issuance Date dated December 18, 2017, by and between GS Capital Partners, LLC and PURA Naturals, Inc.*                                                                                                                              |
| 10.16       |   | Form of Securities Purchase Agreement dated December 18, 2017, by and between GS Capital Partners, LLC and PURA Naturals, Inc.*                                                                                                                                                                  |
| 10.17       |   | Convertible Secured Redeemable Note Due Twelve Months After Issuance Date dated December 18, 2017, by and between GS Capital Partners, LLC and PURA Naturals, Inc.*                                                                                                                              |
| 10.18       |   | Form of Securities Purchase Agreement dated February 8, 2018, by and between Geneva Roth Remark Holdings, Inc and PURA Naturals, Inc.*                                                                                                                                                           |
| 10.19       |   | Convertible Promissory Note Dated February 8, 2018, Due November 20, 2018, by and between Geneva Roth Remark Holdings, Inc and PURA Naturals, Inc.*                                                                                                                                              |
| 10.20       |   | Convertible Promissory Note Dated March 5, 2018, Due December 15, 2018, by and between Geneva Roth Remark Holdings, Inc and PURA Naturals, Inc.*                                                                                                                                                 |
| 10.30       |   | Convertible Redeemable Note , Due Twelve Months After Issuance Date Dated March 6, 2018, by and between ONE44 Capital, LLC and PURA Naturals, Inc.*                                                                                                                                              |
| 10.40       |   | Form of Securities Purchase Agreement dated March 6, 2018, by and between ONE44 Capital LLC Holdings, Inc and PURA Naturals, Inc.*                                                                                                                                                               |
| 21.1        |   | Subsidiaries of the registrant.*                                                                                                                                                                                                                                                                 |
| 31.1        |   | Certification of Chief Executive Officer pursuant to Exchange Act Rules 13a-14(a) and 15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.*                                                                                                                          |
| 31.2        |   | Certification of Chief Financial Officer pursuant to Exchange Act Rules 13a-14(a) and 15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.*                                                                                                                          |
| 32.1        |   | Certification of Chief Executive Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.*                                                                                                                                    |
| 32.2        |   | Certification of Chief Financial Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.*                                                                                                                                    |
| 101.INS     |   | XBRL Instance Document                                                                                                                                                                                                                                                                           |
| 101.SCH     |   | XBRL Taxonomy Extension Schema Document                                                                                                                                                                                                                                                          |
| 101.CAL     |   | XBRL Taxonomy Extension Calculation Linkbase Document                                                                                                                                                                                                                                            |
| 101.DEF     |   | XBRL Taxonomy Extension Definition Linkbase Document                                                                                                                                                                                                                                             |
| 101.LAB     |   | XBRL Taxonomy Extension Labels Linkbase Document                                                                                                                                                                                                                                                 |
| 101.PRE     |   | XBRL Taxonomy Extension Presentation Linkbase Document                                                                                                                                                                                                                                           |

----

|                 | PUR NATURALS, INC             |                     |
|----------------------|-------------------------------|--------------------------|
|                 |                          |                     |   |
|                 | By:                           | /s/  Robert Doherty |   |
|                 | Robert Doherty                |                     |
|                 | Chief Executive Officer       |                     |
|                 | (Principal Executive Officer) |                     |
| Date: April 17, 2018 |                          |                     |
|                 |                                         |                  |   |
|----------------------|----------------------------------------------|-----------------------|--------|
|                 | By:                                          | /s/  Akio Ariura |   |
|                 |                                         |                  |
|                 | Chief Financial Officer                      |                  |
|                 | (Principal Financial and Accounting Officer) |                  |
| Date: April 17, 2018 |                                         |                  |

----

| Contents                                                                                                    |   | Page   |
|-------------------------------------------------------------------------------------------------------------|--------|--------|
|                                                                                                        |   |   |
| Report of Independent Registered Public Accounting Firm                                                     |   | F-2    |
|                                                                                                        |   |   |
| Consolidated Balance Sheets as of December 31, 2017 and 2016                                                |   | F-3    |
|                                                                                                        |   |   |
| Consolidated Statements of Operations and Comprehensive Loss for the years ended December 31, 2017 and 2016 |   | F-4    |
|                                                                                                        |   |   |
| Consolidated Statements of Stockholders' Deficit for the years ended December 31, 2017 and 2016        |   | F-5    |
|                                                                                                        |   |   |
| Consolidated Statements of Cash Flows for the years ended December 31, 2017 and 2016                        |   | F-6    |
|                                                                                                        |   |   |
| Notes to Consolidated Financial Statements                                                             |   | F-7    |

----

----

| PURA NATURALS, INC                                                                                                                              |   |
|-------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| Consolidated Balance Sheets                                                                                                                     |   |
|                                                                                                                                            |   |   |   |   |   |   |
|                                                                                                                                  |   | December 31, |   |   | December 31, |   |
|                                                                                                                                            |   | 2017 |   |   | 2016 |   |
|                                                                                                                                            |   |   |   |   |   |   |
| ASSETS                                                                                                                                          |   |
| CURRENT ASSETS                                                                                                                                  |   |   |   |   |   |   |
| Cash                                                                                                                                            |   | $ | 67,422 |   |   | $ | 14,386 |   |
| Accounts receivable                                                                                                                             |   |   | 66,427 |   |   |   | 45,791 |   |
| Due from related parties                                                                                                                        |   |   | 11,890 |   |   |   | 31,908 |   |
| Inventory                                                                                                                                       |   |   | 105,087 |   |   |   | - |   |
| Prepaid expenses and other current assets                                                                                                       |   |   | 109,430 |   |   |   | 15,750 |   |
| Total Current Assets                                                                                                                            |   |   | 360,256 |   |   |   | 107,835 |   |
| OTHER ASSETS                                                                                                                                    |   |   |   |   |   |   |   |   |
| Intangible assets, net                                                                                                                          |   |   | 755,682 |   |   |   | 851,719 |   |
| Total Other Assets                                                                                                                              |   |   | 755,682 |   |   |   | 851,719 |   |
| TOTAL ASSETS                                                                                                                                    |   | $ | 1,115,938 |   |   | $ | 959,554 |   |
|                                                                                                                                            |   |   |   |   |   |   |   |   |
| LIABILITIES AND STOCKHOLDERS' DEFICIT                                                                                                           |   |
|                                                                                                                                            |   |   |   |   |   |   |   |   |
| CURRENT LIABILITIES                                                                                                                             |   |   |   |   |   |   |   |   |
| Accounts payable                                                                                                                                |   | $ | 321,250 |   |   | $ | 264,224 |   |
| Accrued expenses                                                                                                                                |   |   | 226,273 |   |   |   | 196,416 |   |
| Due to related parties                                                                                                                          |   |   | 392,037 |   |   |   | 763,664 |   |
| Deferred revenues                                                                                                                               |   |   | 72,808 |   |   |   | 72,808 |   |
| Note payable                                                                                                                                    |   |   | - |   |   |   | 18,068 |   |
| Convertible note payable, net of discount of $506,237 as of December 31, 2017                                                                   |   |   | 781,901 |   |   |   | - |   |
| Derivative liabilities                                                                                                                          |   |   | 897,968 |   |   |   | - |   |
|                                                                                                                                            |   |   |   |   |   |   | - |   |
| Total Current Liabilities                                                                                                                       |   |   | 2,692,237 |   |   |   | 1,315,180 |   |
|                                                                                                                                            |   |   |   |   |   |   |   |   |
| COMMITMENTS AND CONTIGENCIES                                                                                                                    |   |   |   |   |   |   |   |   |
|                                                                                                                                            |   |   |   |   |   |   |   |   |
| STOCKHOLDERS' DEFICIT                                                                                                                           |   |   |   |   |   |   |   |   |
| Common stock: par value $0.001, 500,000,000 shares authorized;                                                                                  |   |   |   |   |   |   |   |   |
|    39,029,709 and 33,612,376 shares issued and outstanding,    respectively, as of December 31, 2017 and December 31, 2016. |   |   | 39,030 |   |   |   | 33,612 |   |
| Common stock to be issued                                                                                                                       |   |   | 85 |   |   |   | - |   |
| Additional paid-in capital                                                                                                                      |   |   | 5,710,270 |   |   |   | 1,956,536 |   |
| Accumulated deficit                                                                                                                             |   |   | (7,325,684 | ) |   |   | (2,345,774 | ) |
| TOTAL STOCKHOLDERS' DEFICIT                                                                                                                     |   |   | (1,576,299 | ) |   |   | (355,626 | ) |
| TOTAL LIABILITIES AND STOCKHOLDERS' (DEFICIT)                                                                                                   |   | $ | 1,115,938 |   |   | $ | 959,554 |   |

----

| PURA NATURALS, INC.                            |   |
|------------------------------------------------|--------|
| Consolidated Statements of Operations          |   |
|                                           |   |
|                                           |   |   |   |   |   |   |
|                                           |   |   |   |
|                                           |   | Years Ended December 31, |   |
|                                           |   | 2017 |   |   | 2016 |   |
|                                           |   |   |   |   |   |   |
|                                           |   |   |   |   |   |   |
| Sales                                          |   | $ | 451,381 |   |   | $ | 400,465 |   |
| Cost of goods sold                             |   |   | 286,875 |   |   |   | 233,453 |   |
| GROSS PROFIT                                   |   |   | 164,506 |   |   |   | 167,012 |   |
|                                           |   |   |   |   |   |   |   |   |
| OPERATING EXPENSES                             |   |   |   |   |   |   |   |   |
| Selling expense                                |   |   | 73,747 |   |   |   | 62,269 |   |
| General and administrative                     |   |   | 4,360,432 |   |   |   | 1,517,389 |   |
| Total Operating Expenses                       |   |   | 4,434,179 |   |   |   | 1,579,658 |   |
| LOSS FROM OPERATIONS                           |   |   | (4,269,673 | ) |   |   | (1,412,646 | ) |
| OTHER EXPENSE                                  |   |   |   |   |   |   |   |   |
| Interest (expense)                             |   |   | (1,399,860 | ) |   |   | (145,150 | ) |
| Gain on debt extinguishment                    |   |   | 42,855 |   |   |   | - |   |
| Change in fair value of derivative liabilities |   |   | 646,768 |   |   |   | - |   |
| Total Other Expense                            |   |   | (710,237 | ) |   |   | (145,150 | ) |
| LOSS BEFORE INCOME TAX PROVISION               |   |   | (4,979,910 | ) |   |   | (1,557,796 | ) |
| Income tax provision                           |   |   | - |   |   |   | - |   |
| NET (LOSS)                                     |   | $ | (4,979,910 | ) |   | $ | (1,557,796 | ) |
|                                           |   |   |   |   |   |   |   |   |
| NET INCOME (LOSS) PER COMMON SHARE             |   |   |   |   |   |   |   |   |
| Net loss per share                             |   |   |   |   |   |   |   |   |
| BASIC AND DILUTED                              |   | $ | (0.14 | ) |   | $ | (0.06 | ) |
|                                           |   |   |   |   |   |   |   |   |
| Weighted average common                        |   |   |   |   |   |   |   |   |
|   shares outstanding                 |   |   |   |   |   |   |   |   |
| BASIC AND DILUTED                              |   |   | 35,407,320 |   |   |   | 27,585,344 |   |

----

| PURA NATURALS, INC.                                      |   |
|----------------------------------------------------------|--------|
| CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (DEFICIT) |   |
|                                                     |   |
|                                                     |   |
|                                                     |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | Total |   |
|                                                     |   | Members' Interest |   |   | Common Stock |   |   | AdditionalPaid-in |   |   | Accumulated |   |   | Stockholders'Equity |   |
|                                                     |   | Units |   |   | Amount |   |   | Shares |   |   | Amount |   |   | Capital |   |   | Deficit |   |   | (Deficit) |   |
| Balance, December 31, 2015, restated                     |   |   | - |   |   | $ | - |   |   |   | 22,865,623 |   |   | $ | 22,865 |   |   | $ | 837,017 |   |   | $ | (787,978 | ) |   | $ | 71,904 |   |
|                                                     |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Common stock issued for services                         |   |   |   |   |   |   |   |   |   |   | 447,533 |   |   |   | 447 |   |   |   | 278,356 |   |   |   |   |   |   |   | 278,803 |   |
| Common stock issued for cash                             |   |   |   |   |   |   |   |   |   |   | 401,427 |   |   |   | 402 |   |   |   | 304,098 |   |   |   |   |   |   |   | 304,500 |   |
| Common stock issued for exercise of stock options        |   |   |   |   |   |   |   |   |   |   | 1,739,093 |   |   |   | 1,739 |   |   |   | (1,739 | ) |   |   |   |   |   |   | - |   |
| Common stock issued for convertible note payable         |   |   |   |   |   |   |   |   |   |   | 533,000 |   |   |   | 533 |   |   |   | 399,467 |   |   |   |   |   |   |   | 400,000 |   |
| Common stock issued in connection with reverse merger    |   |   |   |   |   |   |   |   |   |   | 7,625,700 |   |   |   | 7,626 |   |   |   | (27,666 | ) |   |   |   |   |   |   | (20,040 | ) |
| Fair value of options                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | 167,003 |   |   |   |   |   |   |   | 167,003 |   |
| Net loss                                                 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | (1,557,796 | ) |   |   | (1,557,796 | ) |
|                                                     |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 2016                               |   |   | - |   |   |   | - |   |   |   | 33,612,376 |   |   |   | 33,612 |   |   |   | 1,956,536 |   |   |   | (2,345,774 | ) |   |   | (355,626 | ) |
|                                                     |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Common stock issued for services                         |   |   |   |   |   |   |   |   |   |   | 2,342,000 |   |   |   | 2,342 |   |   |   | 1,556,636 |   |   |   |   |   |   |   | 1,558,978 |   |
| Common stock issued for cash                             |   |   |   |   |   |   |   |   |   |   | 142,868 |   |   |   | 143 |   |   |   | 224,357 |   |   |   |   |   |   |   | 224,500 |   |
| Fair value of options                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | 840,327 |   |   |   |   |   |   |   | 840,327 |   |
| Exercise of options                                      |   |   |   |   |   |   |   |   |   |   | 462,500 |   |   |   | 463 |   |   |   | 77,238 |   |   |   |   |   |   |   | 77,701 |   |
| Common stock issued for debt payment                     |   |   |   |   |   |   |   |   |   |   | 1,300,000 |   |   |   | 1,300 |   |   |   | 869,700 |   |   |   |   |   |   |   | 871,000 |   |
| Common stock issued as inducement shares                 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | 62,730 |   |   |   |   |   |   |   | 62,730 |   |
| Common stock to be issued                                |   |   |   |   |   |   |   |   |   |   |   |   |   |   | - |   |   |   |   |   |   |   |   |   |   |   | 85 |   |
| Conversion of convertible debt into equity               |   |   |   |   |   |   |   |   |   |   | 1,100,000 |   |   |   | 1,100 |   |   |   | 115,262 |   |   |   |   |   |   |   | 116,362 |   |
| Common stock issued for accounts payable                 |   |   |   |   |   |   |   |   |   |   | 69,965 |   |   |   | 70 |   |   |   | 7,484 |   |   |   |   |   |   |   | 7,554 |   |
| Unadjusted balance from prior entity                     |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | - |   |   |   |   |   |   |   | - |   |
| Net loss                                                 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | (4,979,910 | ) |   |   | (4,979,910 | ) |
| Balance, December 31, 2017                               |   |   | - |   |   | $ | - |   |   |   | 39,029,709 |   |   | $ | 39,030 |   |   | $ | 5,710,270 |   |   | $ | (7,325,684 | ) |   | $ | (1,576,299 | ) |

----

| PURA NATURALS, INC.                                                 |   |
|---------------------------------------------------------------------|--------|
| Consolidated Statements of Cash Flows                               |   |
|                                                                |   |
|                                                                |   |   |   |   |   |   |
|                                                 |   | Years Ended |   |
|                                                                |   | December 31, |   |
|                                                                |   | 2017 |   |   | 2016 |   |
|                                                                |   |   |   |   |   |   |
| OPERATING ACTIVITIES:                                               |   |   |   |   |   |   |
| Net income/(loss)                                                   |   | $ | (4,979,910 | ) |   | $ | (1,557,796 | ) |
| Adjustments to reconcile net loss to net cash used                  |   |   |   |   |   |   |   |   |
|   in operating activities:                                |   |   |   |   |   |   |   |   |
| Imputed interest                                                    |   |   | 835 |   |   |   | 27,519 |   |
| Amortization of intangible assets                                   |   |   | 101,742 |   |   |   | 99,635 |   |
| Amortization of debt discount and original issue discount           |   |   | 1,181,750 |   |   |   | - |   |
| Change in fair value of derivative instruments                      |   |   | (646,769 | ) |   |   | - |   |
| Shares-based compensation related to common stock                   |   |   | 918,028 |   |   |   | 167,003 |   |
| Gain on debt extinguishment                                         |   |   | (42,855 | ) |   |   | - |   |
| Convertible note issued for commitment fee                          |   |   | 330,000 |   |   |   | - |   |
| Common stock issued for services                                    |   |   | 1,566,531 |   |   |   | 278,803 |   |
| Changes in operating assets and liabilities:                        |   |   |   |   |   |   |   |   |
| Accounts receivable                                                 |   |   | (20,636 | ) |   |   | 38,774 |   |
| Inventory                                                           |   |   | (105,087 | ) |   |   | 3,447 |   |
| Due from related parties                                            |   |   | 20,018 |   |   |   | (31,908 | ) |
| Prepaid expenses and other current assets                           |   |   | (93,680 | ) |   |   | (6,069 | ) |
| Accounts payable                                                    |   |   | 94,196 |   |   |   | (12,374 | ) |
| Deferred salary                                                     |   |   | 146,250 |   |   |   | - |   |
| Accrued expenses                                                    |   |   | (4,729 | ) |   |   | 193,891 |   |
| Due to related parties                                              |   |   | 425,705 |   |   |   | (6,532 | ) |
| Deferred revenue                                                    |   |   | - |   |   |   | (15,697 | ) |
| Cash Used in Operating Activities                                   |   |   | (1,108,611 | ) |   |   | (821,304 | ) |
|                                                                |   |   |   |   |   |   |   |   |
| INVESTING ACTIVITIES:                                               |   |   |   |   |   |   |   |   |
| Payments for intangible assets                                      |   |   | (5,705 | ) |   |   | (1,575 | ) |
| Decrease in restricted cash                                         |   |   | - |   |   |   | 99,900 |   |
| Cash Provided from Investing Activities                             |   |   | (5,705 | ) |   |   | 98,325 |   |
|                                                                |   |   |   |   |   |   |   |   |
| FINANCING ACTIVITIES:                                               |   |   |   |   |   |   |   |   |
| Advances from related party                                         |   |   | 19,500 |   |   |   | - |   |
| Common shares to be issued as part of convertible note              |   |   | 62,815 |   |   |   | - |   |
| Repayment of note payable                                           |   |   | (73,068 | ) |   |   | - |   |
| Payment of note payable - Related Party                             |   |   | (52,645 | ) |   |   | - |   |
| Payment on convertible note payable                                 |   |   | (78,000 | ) |   |   | (11,932 | ) |
| Proceeds from the issuance of convertible debt                      |   |   | 1,009,250 |   |   |   | 400,000 |   |
| Proceeds from sale of common stock for cash                         |   |   | 224,500 |   |   |   | 304,500 |   |
| Proceeds from issuance of note payable                              |   |   | 55,000 |   |   |   | 30,000 |   |
|     Net Cash Provided by Financing Activities   |   |   | 1,167,352 |   |   |   | 722,568 |   |
| NET CHANGE IN CASH                                                  |   |   | 53,036 |   |   |   | (411 | ) |
| CASH AT BEGINNING OF YEAR                                           |   |   | 14,386 |   |   |   | 14,797 |   |
| CASH AT END OF YEAR                                                 |   | $ | 67,422 |   |   | $ | 14,386 |   |
|                                                                |   |   |   |   |   |   |   |   |
| SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:                  |   |   |   |   |   |   |   |   |
| Interest paid                                                       |   | $ | 265,617 |   |   | $ | - |   |
| Income tax paid                                                     |   | $ | - |   |   | $ | - |   |
|                                                                |   |   |   |   |   |   |   |   |
| Non-Cash Investing and Financing Activities:                        |   |   |   |   |   |   |   |   |
| Common stock issued for convertible note payable                    |   | $ | 116,362 |   |   | $ | 400,000 |   |
| Common stock issued for license                                     |   | $ | 871,000 |   |   | $ | 300,000 |   |
| Increase in amount due to related party for license                 |   | $ | 168,750 |   |   | $ | 696,346 |   |
| Expense & Debt paid by third party on behalf of Company         |   | $ | 50,000 |   |   | $ | - |   |
| Debt discount for new issuances                                     |   | $ | 1,405,766 |   |   | $ | - |   |
| Original Issue Discount                                             |   | $ | 95,250 |   |   | $ | - |   |
| Common Stock to be issued as inducement shares for convertible debt |   | $ | 85 |   |   | $ | - |   |

----

----

----

----

----

----

----

|                          |   | December 31, |      |   | December 31, |   |
|-------------------------------|--------|--------------|-----------|--------|--------------|--------|
|                          |   | 2017         |      |   | 2016         |   |
| License                       |   | $            | 996,346   |   |         | $      | 996,346 |   |
| Trademarks                    |   |         | 10,530    |   |         |   | 4,825 |   |
|                          |   |         | 1,006,876 |   |         |   | 1,001,171 |   |
| Less accumulated amortization |   |         | (251,194  | )      |         |   | (149,452 | ) |
|                          |   | $            | 755,682   |   |         | $      | 851,719 |   |
| Years ending December 31, |   |   |    |
|--------------------------------|--------|--------|---------|
|  2018                     |   | $      | 100,688 |   |
|  2019                     |   |   | 100,688 |   |
|  2020                     |   |   | 100,688 |   |
|  2021                     |   |   | 100,688 |   |
|  2022                     |   |   | 100,688 |   |
| Thereafter                     |   |   | 251,806 |   |
|                      |   | $      | 755,246 |   |

----

| · | Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets. |
|--------|----------------------------------------------------------------------------------------------------------------------|

| · | Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets in inactive markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| · | Level 3 inputs to the valuation methodology us one or more unobservable inputs which are significant to the FV measurement. |
|--------|-----------------------------------------------------------------------------------------------------------------------------|

| ·   | The Company analyzes all financial instruments with features of both liabilities and equity under FASB ASC Topic 480, Distinguishing Liabilities from Equity, and FASB ASC Topic 815, Derivatives and Hedging.  |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| Derivative liability balance, December 31, 2016              |   | $      | -         |   |
|--------------------------------------------------------------|--------|--------|-----------|--------|
| Issuance of derivative liability                             |   |   | 1,611,351 |   |
| Derivative liability associated with repaid convertible note |   |   | (66,615   | )      |
| Change in derivative liability                               |   |   | (646,768  | )      |
| Derivative liability balance, December 31, 2017              |   | $      | 897,968   |   |
| Risk free rate            |   |   | 1.46% - 1.76%   |   |
|---------------------------|--------|--------|-----------------|--------|
| Volatility                |   |   | 103% - 156%     |   |
| Conversion/Exercise Price |   | $      | 0.035 - $0.1825 |   |
| Dividend rate             |   |   | 0%              |   |
| Term (Years)              |   |   | 0.02 - 0.96     |   |
|                      |   |   |            |   |
| Stock Price               |   |   |            |   |

----

| (1) | $200,000 upon signing of the Convertible Promissory Note, the Securities Purchase Agreement and Registration Rights Agreement of which $50,000 may be sent to the Company's auditor to complete the audit for the fiscal year ended December 31, 2016); |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | $150,000 upon filing of a registration statement and receipt of up to $10,000,000 shares of the Company's common stock issuable under the Securities Purchase Agreement; and |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3) | $150,000 upon the registration statement becoming effective. |
|-----|--------------------------------------------------------------|

| Conversion Date         | Number of Shares of Common Stock                                                                                                      | Principal and Amouint Converted                                                                                                                  | Price per Share                                                                                                      |
|-------------------------|---------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------|
| November 2, 2017        |                      300,000 |                        54,750 |                   0.182500 |
| November 21, 2017       |                      300,000 |                        23,250 |                   0.077500 |
| December 11, 2017       |                      500,000 |                        38,363 |                   0.076725 |
| Total    |                   1,100,000                 |                      116,363            |                                                                                                                 |

----

----

----

----

----

| Prepayment Date                           | Prepayment Amount                         |
|-------------------------------------------|-------------------------------------------|
| <=30 days after issuance               | 115% of the sum of principal and interest |
| >30 days <=60 days after issuance   | 120% of the sum of principal and interest |
| >60 days <=90 days after issuance   | 125% of the sum of principal and interest |
| >90 days <=120 days after issuance  | 130% of the sum of principal and interest |
| >120 days <=150 days after issuance | 135% of the sum of principal and interest |
| >150 days <=180 days after issuance | 140% of the sum of principal and interest |
|                                      |                                      |

----

----

|  | · | 447,533 shares for services valued at $278,803.  The shares were valued based on the Company's stock price at the date of issuance; |
|--|--------|------------------------------------------------------------------------------------------------------------------------------------------|

|  | · | 401,427 shares for cash of $304,500; |
|--|--------|--------------------------------------|

|  | · | 1,739,093 shares upon the exercise of stock options; |
|--|--------|------------------------------------------------------|

|  | · | 533,000 shares for the conversion of a convertible note payable; and |
|--|--------|----------------------------------------------------------------------|

|  | · | 7,625,700 shares in connection with the reverse merger transaction described in Note 1 |
|--|--------|----------------------------------------------------------------------------------------|

|  | · | 2,342,000 shares for services valued at $1,558,978.  The shares were valued based on the Company's stock price at the date of issuance; |
|--|--------|----------------------------------------------------------------------------------------------------------------------------------------------|

|  | · | 142,868 shares for cash of $224,500; |
|--|--------|--------------------------------------|

|  | · | 462,500 shares upon the exercise of stock options; |
|--|--------|----------------------------------------------------|

|  | · | 1,300,000 shares for the conversion of a note payable into equity; |
|--|--------|--------------------------------------------------------------------|

|  | · | 1,100,000 shares  for the conversion of a convertible note payable into equity; and |
|--|--------|------------------------------------------------------------------------------------------|

|  | · | 69,965 shares utilized to pay accounts payable. |
|--|--------|-------------------------------------------------|

|                                               |   | Options Outstanding |       |   | Weighted Average Exercise Price |   |   | Weighted Average Remaining Contractural Life |   |   | Aggregate Intrinsic Value |   |
|----------------------------------------------------|--------|---------------------|------------|--------|---------------------------------|--------|--------|----------------------------------------------|--------|--------|---------------------------|--------|
| Outstanding. December 31, 2015                     |   |                | 1,713,206  |   |                            |   | 0.003  |                                         |   |   | *                         |   |   | $ | 959,229.00 |   |
| Granted                                            |   |                | 1,690,887  |   |                            |   | 0.001  |                                         |   |   |                      |   |   |   |   |   |
| Forfeited                                          |   |                | (508,750   | )      |                            |   | 0.001  |                                         |   |   |                      |   |   |   |   |   |
|                                               |   |                |       |   |                            |   |   |                                         |   |   |                      |   |   |   |   |   |
| Exercised                                          |   |                | (1,739,093 | )      |                            |   | 0.003  |                                         |   |   |                      |   |   |   |   |   |
| Outstanding. December 31, 2016                     |   |                | 1,156,250  |   |                            |   | 0.001  |                                         |   |   | 4.59                      |   |   | $ | 2,554,156 |   |
| Granted                                            |   |                | 6,500,000  |   |                            |   | 0.001  |                                         |   |   |                      |   |   |   |   |   |
| Forfeited                                          |   |                | -          |   |                            |   |   |                                         |   |   |                      |   |   |   |   |   |
| Exercised                                          |   |                | (462,500   | )      |                            |   | 0.001  |                                         |   |   |                      |   |   |   |   |   |
| Outstanding. December 31, 2017                     |   |                | 7,193,750  |   |                            |   |   |                                         |   |   | 4.58                      |   |   | $ | 551,250 |   |
|  * the options do not have an expiration date |   |                |       |   |                            |   |   |                                         |   |   |                      |   |   |

----

| Outstanding       |      |   | Exercisable    |   |
|-------------------|-----------|--------|----------------|--------|
| Number of options |      |   | Exercise Price |   |   | Number of options |   |   | Exercise Price |   |
|              | 7,193,750 |   |           | $      | 0.001 |   |   |   | 2,642,500 |   |   | $ | 0.001 |   |
|                         | 2017      | 2016         |
|------------------------------|-----------|--------------|
| Risk-free interest rate      | 1.92%     | 1.07 - 1.74% |
| Expected life of the options | 5.0 Years | 2.5 Years    |
| Expected volatility          | 129%      | 350%         |
| Exoected dividend yield      | 0%        | 0%           |

----

|                                     |   |         |      |   |   |   |
|------------------------------------------|--------|--------------|-----------|--------|--------|--------|
|                                     |   | December 31, |      |
|                                     |   | 2017         |      |   | 2016   |   |
| Deferred tax asset:                      |   |         |      |   |   |   |
| NOL Carryover                            |   | $            | 1,045,781 |   |   | $      | 696,949 |   |
| State Income tax                         |   |         | 248,996   |   |   |   | - |   |
| Stock Compensation                       |   |         | (192,786  | )      |   |   | - |   |
| Amortization of debt discount            |   |         | (248,168  | )      |   |   | - |   |
| Accrued interest                         |   |         | (6,253    | )      |   |   | - |   |
| Gain on the settlement of liabilities    |   |         | 9,000     |   |   |   | - |   |
| Gain/loss on change in FV of Derivatives |   |         | (135,821  | )      |   |   | - |   |
| Total deferred tax asset                 |   | $            | 720,749   |   |   | $      | 696,949 |   |
| Valuation allowance                      |   |         | (720,749  | )      |   |   | (696,949 | ) |
|                                     |   | $            | -         |   |   | $      | - |   |
|                                                |   | 2017   |      |   | 2016    |   |
|-----------------------------------------------------|--------|--------|-----------|--------|---------|--------|
|                                                |   | Amount |      |   | Percent |   |   | Amount |   |   | Percent |   |
| Federal statutory rates                             |   |   | 1,045,781 |   |    |   | 21.0 | % |   | $ | (529,651 | ) |   |   | 34.0 | % |
| State income tax                                    |   |   | 248,996   |   |    |   | 5.0 | % |   |   | (77,890 | ) |   |   | 5.0 | % |
| Stock compensation                                  |   |   | (192,786  | )      |    |   | -6.3 | % |   |   | 173,864 |   |   |   | -11.2 | % |
| Amortization of debt discount                       |   |   | (248,168  | )      |    |   | 5.0 | % |   |   |   |   |   |   |   |   |
| Accrued interest                                    |   |   | (6,253    | )      |    |   | 0.2 | % |   |   |   |   |   |   |   |   |
| Gain on the settlement of liabilities               |   |   | 9,000     |   |    |   | -0.3 | % |   |   |   |   |   |   |   |   |
| Gain/loss on change in FV of Derivatives            |   |   | (135,821  | )      |    |   | 4.5 | % |   |   |   |   |   |   |   |   |
| Valuation allowance against net deferred tax assets |   |   | (720,749  | )      |    |   | -32.7 | % |   |   | 433,677 |   |   |   | -27.8 | % |
| Effective rate                                      |   | $      | (0        | )      |    |   | 0.0 | % |   | $ | - |   |   |   | 0.0 | % |
|                                                |   |   |      |   |    |   |   |   |   |   |   |   |   |   |   |   |

----

----

----

|                 | PUR NATURALS, INC             |                     |
|----------------------|-------------------------------|--------------------------|
|                 |                          |                     |   |
|                 | By:                           | /s/  Robert Doherty |   |
|                 | Robert Doherty                |                     |
|                 | Chief Executive Officer       |                     |
|                 | (Principal Executive Officer) |                     |
| Date: April 17, 2018 |                          |                     |
|                 |                                         |                  |   |
|----------------------|----------------------------------------------|-----------------------|--------|
|                 | By:                                          | /s/  Akio Ariura |   |
|                 |                                         |                  |
|                 | Chief Financial Officer                      |                  |
|                 | (Principal Financial and Accounting Officer) |                  |
| Date: April 17, 2018 |                                         |                  |