Exhibit 99.3



                              Zkid Network Company
                       (formerly E.KidNetwork.com, Inc.)
                         Condensed Financial Statements
                      March 31, 2001 and December 31, 2000



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                                TABLE OF CONTENTS




                                                                            PAGE
                                                                            ----

INDEPENDENT ACCOUNTANTS' REPORT                                               1

FINANCIAL STATEMENTS

BALANCE SHEETS                                                                2

STATEMENTS OF OPERATIONS                                                      3

STATEMENTS OF CASH FLOWS                                                      4

NOTES TO FINANCIAL STATEMENTS                                                5-7


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                             DIROCCO & DOMBROW, P.A.
                       3601 W. COMMERCIAL BLVD, SUITE #39
                            FT. LAUDERDALE, FL 33309
                                 (954) 731-8181

          REPORT ON REVIEW BY INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
          ------------------------------------------------------------

Board of Directors
Z.Kid Network Company
(Formerly E.Kid Network.com, Inc.)
Chicago, IL

We have  reviewed the  accompanying  condensed  balance  sheet of Z.Kid  Network
Company (formerly E.Kid Network.com,  Inc.) as of March 31, 2001 and the related
condensed  statements  of  operations  and cash flows for the three months ended
March 31, 2001 and 2000 and for the period from August 25, 1999  (inception)  to
March 31, 2001 included in the accompanying  Securities and Exchange  Commission
Form 10-Q for the period ended March 31, 2001.  These  condensed  statements are
the responsibility of the Company's management.

We  conducted  our  reviews in  accordance  with  standards  established  by the
American  Institute  of  Certified  Public  Accountants.  A  review  of  interim
financial  information consists principally of applying analytical procedures to
financial  data and making  inquiries of persons  responsible  for financial and
accounting matters. It is substantially less in scope than an audit conducted in
accordance with generally accepted auditing standards, the objective of which is
the  expression  of an opinion  regarding the  financial  statements  taken as a
whole. Accordingly, we do not express such an opinion.

Based on our reviews, we are not aware of any material  modification that should
be made to the  accompanying  condensed  financial  statements for them to be in
conformity with generally accepted accounting principles.

The accompanying condensed financial statements have been prepared assuming that
the Company  will  continue as a going  concern.  As  discussed in Note 5 to the
condensed financial  statements,  the Company has experienced  continuing losses
since inception and negative  working  capital;  this raises  substantial  doubt
about its ability to continue as a going concern.  Management's  plans regarding
those matters also are described in Note 5. The condensed  financial  statements
do not  include  any  adjustments  that might  result  from the  outcome of this
uncertainty.

We have  previously  audited,  in accordance  with generally  accepted  auditing
standards,  the balance sheet as of December 31, 2000 and the related statements
of operations,  stockholders' equity and cash flows for the year then ended (not
presented  herein).  In our  report  dated  April  27,  2001,  we  expressed  an
unqualified  opinion  on  those  financial  statements.   In  our  opinion,  the
information set forth in the accompanying balance sheet as of March 31, 2001, is
fairly  stated in all  material  respects in relation to the balance  sheet from
which it has been derived.



/s/ DiRocco & Dombrow, P.A.
---------------------------
May 24, 2001 (except for note 1 which is as of February 5, 2002)

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<TABLE>
<CAPTION>

                           Z.KID NETWORK COMPANY, INC.
                       (FORMERLY E.KID NETWORK.COM, INC.)
                          (A DEVELOPMENT STAGE COMPANY)
                            CONDENSED BALANCE SHEETS


                                     ASSETS

                                                            March 31,      December 31,
                                                                2001             2000
                                                          -------------    -------------
                                                           (Unaudited)       (Audited)
<S>                                                       <C>              <C>
Current Assets
Cash                                                      $      46,738    $       2,348
                                                          -------------    -------------
Total Current Assets                                             46,738            2,348
                                                          -------------    -------------

Furniture and Equipment                                          38,779           31,585
                                                          -------------    -------------

Other Assets
Deposits                                                          1,265            1,265
                                                          -------------    -------------
Total Other Assets                                                1,265            1,265
                                                          -------------    -------------
Total Assets                                              $      86,782    $      35,198
                                                          =============    =============

                      LIABILITIES AND STOCKHOLDERS' DEFICIT

Current Liabilities
Accounts payable and accrued expenses                     $      65,742    $      73,109
Notes payable                                                   112,500             --
Due to stockholder                                              686,589          605,695
                                                          -------------    -------------
Total Current Liabilities                                       864,831          678,804
                                                          -------------    -------------

Stockholders' Deficit
Preferred stock, $0.0001 par value, 10,000,000
shares authorized, 1,000,000 issued and
outstanding, respectively                                         1,000            1,000
Common stock, $0.0001 par value, 100,000,000
shares authorized, 16,857,034 and 15,000,000 shares
issued and outstanding, respectively                              1,685            1,500
Additional paid in capital                                            1             --
Stock issued at less than par value                              (2,683)          (2,497)
Accumulated deficit during development stage                   (778,052)        (643,609)
                                                          -------------    -------------
Total Stockholders' Deficit                                    (778,049)        (643,606)
                                                          -------------    -------------

Total Liabilities and Stockholders' Deficit               $      86,782    $      35,198
                                                          =============    =============
</TABLE>


 See accompanying summary of notes to unaudited condensed financial statements.

                                        2


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<TABLE>
<CAPTION>

                           Z.KID NETWORK COMPANY, INC.
                       (FORMERLY E.KID NETWORK.COM, INC.)
                          (A DEVELOPMENT STAGE COMPANY)
                       CONDENSED STATEMENTS OF OPERATIONS


                                       For the period
                                            from
                                         August 25,           For the three months ended
                                      1999 (Inception)    -------------------------------------
                                       to March 31,            March 31,           March 31,
                                               2001                 2001                2000
                                      ----------------    -----------------    ----------------
<S>                                   <C>                 <C>                  <C>
Expenses
Research and development              $        185,531    $            --      $           --
Selling, general and administrative            572,198              131,187              54,818
Depreciation and amortization                   20,323                3,256               3,223
                                      ----------------    -----------------    ----------------
Total Expenses                                 778,052              134,443              58,041
                                      ----------------    -----------------    ----------------

Net Loss                              $       (778,052)   $        (134,443)   $        (58,041)
                                      ================    =================    ================


Basic loss per share                                      $           (0.01)   $          (0.01)
                                                          =================    ================

Weighted average common shares                                   21,857,034          11,174,786
                                                          =================    ================
</TABLE>

 See accompanying summary of notes to unaudited condensed financial statements.

                                       3


<PAGE>
<TABLE>
<CAPTION>

                           Z.KID NETWORK COMPANY, INC.
                       (FORMERLY E.KID NETWORK.COM, INC.)
                          (A DEVELOPMENT STAGE COMPANY)
                       CONDENSED STATEMENTS OF CASH FLOWS


                                             For the period
                                                  from
                                               August 25,            For the three months ended
                                            1999 (Inception)    ------------------------------------
                                             to March 31,           March 31,           March 31,
                                                     2001                2001                2000
                                            ----------------    ----------------    ----------------
<S>                                         <C>                 <C>                 <C>
Cash flows from operating activities:
Net loss                                    $       (778,052)   $       (134,443)   $        (58,041)
Adjustments to reconcile net loss to net
cash used in operating activities:
Depreciation and amortization                         20,323               3,256               3,223
Increase in deposits                                  (1,265)               --                  --
Increase (decrease) in accounts payable               65,742              (7,367)                 91
                                            ----------------    ----------------    ----------------
Net cash used in operating activities               (693,252)           (138,554)            (54,727)
                                            ----------------    ----------------    ----------------

Cash flows from investing activities:
Purchase of furniture and equipment                  (59,102)            (10,450)             (1,510)
                                            ----------------    ----------------    ----------------
Net cash used in investing activities                (59,102)            (10,450)             (1,510)
                                            ----------------    ----------------    ----------------

Cash flows from financing activities:
Proceeds from issuance of common
stock                                                      3                --                  --
Proceeds from notes payable                          112,500             112,500                --
Advances from stockholder loans                      686,589              80,894              59,522
                                            ----------------    ----------------    ----------------
Net cash provided by financing activities            799,092             193,394              59,522
                                            ----------------    ----------------    ----------------

Net increase in cash                                  46,738              44,390               3,285

Cash at beginning of period                             --                 2,348               9,205
                                            ----------------    ----------------    ----------------

Cash at end of period                       $         46,738    $         46,738    $         12,490
                                            ================    ================    ================

Supplemental Cash Flow Information:

Interest Paid                               $           --      $           --      $           --
                                            ================    ================    ================

Taxes Paid                                  $           --      $           --      $           --
                                            ================    ================    ================
</TABLE>


 See accompanying summary of notes to unaudited condensed financial statements.

                                       4

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                           Z.KID NETWORK COMPANY, INC.
                       (FORMERLY E.KID NETWORK.COM, INC.)
                     NOTES TO CONDENSED FINANCIAL STATEMENTS



1.  Presentation of Interim Information

In  the  opinion  of  the   management  of  Z.Kid  Network   Company   (formerly
E.Kidnetwork.com,  Inc.) ("Zkid" or the "Company"),  the accompanying  unaudited
condensed  financial  statements  include  all  normal  adjustments   considered
necessary to present fairly the financial position as of March 31, 2001, and the
results of its  operations  and cash flows for the three  months ended March 31,
2001 and 2000. Interim results are not necessarily indicative of the results for
a full year.

The condensed financial  statements and notes are presented as permitted by Form
10-Q, and do not contain certain  information  included in the Company's audited
consolidated  financial  statements  and notes for the year ended  December  31,
2000.

All significant intercompany transactions and balances have been eliminated.

On April 25,  2001 Zkid  acquired  all of the issued and  outstanding  shares of
Quadric Acquisition Corporation ("Quadric"),  a public SEC reporting company, in
exchange for 5,000,000  shares of its restricted  common stock.  The shares were
valued at their fair market value at the date of  acquisition  of $250,000.  The
transaction  was  treated as a  financing  arrangement  whereby  Zkid became the
successor to the reporting requirements, pursuant to section 12-G(3) and Quadric
was subsequently dissolved.  The cost of the acquisition was expensed during the
period as financing costs. At the date of acquisition Quadric had no significant
assets or liabilities or continuing  operations.  Subsequent to the  transaction
the financial  statements reflect those of Zkid. Upon completing the acquisition
the original stockholders of Zkid owned the controlling interest of Quadric.

2.  Research and Development

Research and  development  costs  relate to software  products  being  developed
internally  and are charged to  operations as incurred.  The Company  recognized
research and development costs of $0, $0 and $185,531 for the three months ended
March 31, 2001 and 2000 and for the period from August 25, 1999  (inception)  to
March 31, 2001, respectively.

3.  Basic Loss Per Share

Basic  loss  per  share  is the  same  as  diluted  loss  per  share  due to the
anti-dilutive nature of the convertible notes payable and stock options.

<PAGE>

                           Z.KID NETWORK COMPANY, INC.
                       (FORMERLY E.KID NETWORK.COM, INC.)
                     NOTES TO CONDENSED FINANCIAL STATEMENTS


4.  Going Concern

As shown in the  accompanying  financial  statements,  the Company  incurred net
losses of $134,443  for the three months  ended March 31,  2001.  The  Company's
current  liabilities  exceeded its current assets by $818,093 at March 31, 2001.
The ability of the Company to continue as a going  concern is  dependent  on the
development  and  marketing of products to be offered by its  subsidiaries.  The
Company will offer  additional  shares of its common stock to raise  capital and
obtain financing on an as needed basis. The financial  statements do not include
any adjustments to reflect the possible future effects on the recoverability and
classification  of assets or the amounts and  classification of liabilities that
may result  from the  possible  inability  of the Company to continue as a going
concern.

5.  Notes Payable

The Company is indebted  to an  individual  in the amount of $50,000 as of March
31,  2001.   There  are  no  formal   repayment   terms  and  the  note  is  not
collateralized.

The Company is indebted to five  individuals in the amount of $12,500 each as of
March 31, 2001 under an  agreement,  which  provides for the  conversion of each
note  into 225  common  shares  of the  subsidiary  for a total of 1,125  common
shares.

6.  Stock Options

On December 3, 2000, the Company entered into a stock option  agreement in which
the Company  granted the option to an officer to purchase up to 25,000 shares of
common  stock  for an  exercise  price of $0.10  per  share at any time  through
December 31, 2001.

SFAS No. 123  requires the  disclosure  of pro forma net income and earnings per
share as though the Company had adopted the fair value  method.  Under SFAS 123,
the fair value of stock-based  awards to employees is calculated through the use
of option pricing models, even though such models were developed to estimate the
fair  value of  freely  tradable,  fully  transferable  option  without  vesting
restrictions, which significantly differ from the Company's stock option awards.
These models also require subjective  assumptions,  including future stock price
volatility  and expected time to exercise,  which greatly  affect the calculated
values.  The Company's  calculations  were made using the  Black-Scholes  option
pricing model with the following  weighted average  assumptions:  expected life,
six to twelve months following  vesting;  stock  volatility,  30% for 2000; risk
free  interest  rates,  4.4% to 6.6%  based on date of grant;  and no  dividends
during the expected  term.  The Company's  calculations  are based on a multiple
option valuation approach and no forfeitures.  If the computed fair value of the
2000 award had been  amortized to the Company's  expense over the vesting period
of the award, the Company's pro forma net loss applicable to common shareholders
and the related  loss per share would have been  approximately  $32,600 or $0.01
per diluted share as of March 31, 2001.

                                       6

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                           Z.KID NETWORK COMPANY, INC.
                       (FORMERLY E.KID NETWORK.COM, INC.)
                     NOTES TO CONDENSED FINANCIAL STATEMENTS


6.  Stock Options (continued)

The  following is a summary of stock  option plan  activity for the three months
ended March 31, 2001.


Number of options outstanding on December 31, 2000                        25,000
Number of options exercised by in 2001                                      --
                                                                      ----------
Number of options outstanding on March 31, 2001                           25,000
                                                                      ==========

Number of options exercisable at March 31, 2001                           25,000
                                                                      ==========

Weighted average exercise price per share
outstanding and exercisable                                           $    0.094
                                                                      ==========

Weighted average remaining contractual life of
    options outstanding and exercisable (in months)                            9
                                                                      ==========

                                       7