| ****UNITED STATES****
****SECURITIES AND EXCHANGE COMMISSION****
****Washington, DC 20549****  
**Form 10-KSB**             (Mark    one)
[ X ] ANNUAL    REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934  
For the fiscal    year ended: December 31, 2002  
Commission    file number: 0-26307  
**Bio    Standard Corporation**
(Exact    name of small business issuer as specified in its charter)  
Florida65-0827278
(State or    other jurisdiction of incorporation or organization) (IRS Employer Identification    No.)
301 Clematis Street,    Suite 3000, West Palm Beach, FL33401
(Address of    principal executive offices)(Zip Code)
561-651-7336
(Issuer’s    telephone number)  Securities    registered under Section 12(g) of the Exchange Act:Common    Stock, Par Value $.01(Title    of class)  Indicate by check mark whether the registrant    (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities    Exchange Act of 1934 during the preceding 12 months (or for such shorter period as the    registrant was required to file such reports), and (2) has been subject to such filing    requirements for the past 90 days. YES [X] NO [  ]  Check if there is no disclosure of delinquent    filers in response to Item 405 of Regulation S-B contained in this form, and no disclosure    will be contained, to the best of the registrant's knowledge, in definitive proxy or    information statements incorporated by reference in Part III of this Form 10-KSB or any    amendment to this Form 10-KSB. [  ]  Issuer’s revenues for its most recent    fiscal year: none  As of February 28, 2003, there were 27,684,630    shares of the issuer's common stock issued and outstanding. There is only a limited    trading market in the shares of the issuer’s common stock at the date of the filing    of the Form 10-KSB. Affiliates of the Issuer own 15,842,154 shares of the Issuer’s    issued and outstanding common stock. 11,842,476 shares are held by non-affiliates.    Affiliates for the purposes of this Annual Report refer to the officers, directors and/or    persons or firms owning 5% or more of Issuer’s common stock, both of record and    beneficially and affiliates thereof.If the following documents are incorporated by    reference, briefly describe them and identify the part of the Form 10-KSB (e.g.,    Part I, Part II, etc.) into which the document is incorporated: (1) any annual report    to security holders; (2) any proxy or information statement; and (3) any prospectus filed    pursuant to Rule 424(b) or (c) of the Securities Act of 1933 ("Securities Act").    The listed documents should be clearly described for identification purposes (e.g., annual    report to security holders for fiscal year ended December 31, ____). No documents are    incorporated by reference.
TABLE OF CONTENTS
   
**PART I**
Item 1. Description of    Business3
Item 2. Description of    Property5
Item 3. Legal Proceedings6
Item 4. Submission of Matters    to a Vote of Security Holders6  **PART II
Item 5.  Market for    Common Equity and Related Stockholder Matters7
Item 6.  Management's    Discussion and Analysis10
Item 7.  Financial    Statements12
Item 8.  Changes In and    Disagreements With Accountants on Accounting and Financial Disclosure25     **PART III
Item 9.   Directors,    Executive Officers, Promoters and Control Persons27
Item 10. Executive    Compensation28
Item 11. Security Ownership of    Certain Beneficial Owners and Management29
Item 12. Certain Relationships    and Related Transactions29
Item 13. Exhibits and Reports    on Form 8-K30Item 14. Control and Procedures30
 
**PART I**
ITEM 1. DESCRIPTION OF BUSINESS.

Background and Corporate History

Bio Standard Corporation was organized under the laws of the State ofFlorida in April 1998. The Company may sometimes be referred to as "we","us", "our" among other such words as may be appropriate. The Companywas organized under the name Netgen2000, Inc. Effective as of October 28, 2000,  wemerged with and into GoNetgen.com, Inc.,  and changed the Company's name to RoyalFinance, Inc. 

From its organization until October 2000, the  predecessor wasengaged in the development of its Internet marketing services business, and specialized indesigning, creating and marketing what our former management believed to be cost-effectiveInternet web and image sites, products and custom software and provided business customerswith interactive Internet image sites along with marketing services, to create exposure toaudiences of prospective consumers. The predecessor advertised its web site as a CommunityInformation Center, which offered free information to Internet users who clicked on itsweb site. 

This predecessor continued to develop its Internet marketing servicesbusiness during the first and second quarters of 2000. However, during the summer of 2000,the Chairman and Chief Executive Officer of GoNetgen.com, Inc., Julian Ferretti, passedaway. The management of GoNetgen.com evaluated its continuing Internet marketing servicesbusiness operations and potential, together with representatives of the estate of Mr.Ferretti. The Company  determined to that it would be in the best interests of theshareholders that the start-up Internet related business be pursued as a private entityand that the Company pursue alternative business opportunities.

As a result of this evaluation, it was determined by the new managementto enter into a merger with Royal Finance Inc., which was located in West Palm Beach, FL.and the Company entered into an agreement with Royal which was a privately-held entityorganized under the laws of Florida engaged in the mortgage finance business and relatedreal estate business.  

The Company's Board, at a special board meeting in April 2002,determined after careful consideration of the condition of its mortgage financeoperations, and the continuing negative cash flow, to pursue new business opportunities.The goal was to develop and/or acquire interests in privately-held companies that are inthe development-stage, with a focus on biotechnology and other businesses.  It wasmanagement's intention  to utilize the Company's shares for these potentialinvestments and acquisitions. 

As a result of the Company's change in business strategy, the Company,at a board meeting in May 2002, authorized and approved the change of the name of theCompany from Royal Finance, Inc. to Bio Standard Corporation and  authorized andapproved a one for ten share recapitalization. The recapitalization became effective onMay 24, 2002 and the Company's new symbol "BSTN" became effective on May 24,2002.

The disclosure contained in this Form 10-KSB and all share information reflects a onefor ten reverse share recapitalization. 

Discontinued Operations

The Company was engaged in the mortgage business fromOctober 2000 through a wholly-owned subsidiary. Due to continuing losses from thesubsidiary, American Florida Realty, and the belief that these losses would continue andincrease, it was determined by management of the Company and approved by the Board ofDirectors that it was in our best interests of the shareholders to discontinue ourmortgage operations during the period ended June 30, 2002. The Company did not believethat it could continue to sustain operating losses and negative cash flow from operations.The Company believes that the discontinuation of its mortgage business will permit it toreallocate its efforts and limited resources to seeking potential new businessopportunities or business combinations.

Employees

As of December 31, 2002, the Company had two part-time employees whoare also the Company's officers and directors. 
**RISK FACTORS**
You should carefully consider the following risks relating to ourbusiness and our common stock, together with the other information described elsewhere inthis Form 10-KSB. If any of the following risks actually occur, our business, results ofoperations and financial condition could be materially affected, the trading price of ourcommon stock could decline, and you might lose all or part of your investment. We haveexperienced losses and we expect future losses and we may not become profitable. 

**We have incurred substantial net losses in the last fiscal year.**

As of December 31, 2002, we had an accumulated deficit of $9,690,769.We incurred net losses of $1,065,292 for the year ended December 31, 2002, and net lossesof $1,138,180 for the year ended December 31, 2001. Non-cash compensation accounted for asubstantial portion of our losses for each year. Net losses may continue to increaseunless and until we commence operations in a profitable venture, of which there can be noassurance. We may not become profitable. As a result, we will need to generate revenuesfrom operations, which the Company is not presently doing. We have only a limitedoperating history, so you may experience difficulty in evaluating our business.  Inaddition, we changed our business model from our unprofitable real estate mortgagebusiness to pursue other potential opportunities. Our prospects are subject to the risks,expenses and uncertainties frequently encountered by companies in the early stages ofdevelopment and having no revenues. There can be no assurance that we will be able toacquire any interests in any operating company or will be able to generate any revenues. 

**We have only limited operating history, so you may experiencedifficulty in evaluating our prospects.**

We have a limited operating history on which you can base yourevaluation of our business and prospects. 

Our prospects are subject to the risks, expenses and uncertaintiesfrequently encountered by companies in the early stages of development. These risksinclude the following:

- our ability to develop further our    business model;
- our ability to secure funding    sources; and
- our ability to make acquisitions or    acquire interests in other entities.
**We may need additional capital in the future and additionalfinancing may not be available.**

We have no available cash resources and as a result, we will need toraise capital to fund our operations, including expenses associated with being a publiccompany, of which there can be no assurance. 

We may not be able to obtain additional financing on terms favorable tous, if at all. If adequate funds are not available or are not available on terms favorableto us, we may not be able to effectively execute our business plan and continue ouroperations. As shown in the accompanying consolidated financial statements, we havesuffered substantial recurring losses, have no assets and have total liabilities ofapproximately $45,000 as of December 31, 2002. These factors raise substantial doubt aboutour ability to continue as a going concern.

**Future sales of our common stock may depress our stock price.**

Sales of a substantial number of shares of our common stock in thepublic market have caused a reduction in the market price of our common stock. Moreover,we may be required to issue additional shares in acquisitions which could further depressour share price. There can be no assurance that any persons will accept shares in lieu ofcash compensation for any services to the Company.

ITEM 2. DESCRIPTION OF PROPERTY

During the first quarter of fiscal year 2002, the Company maintainedits administrative offices at 1481 South Military Trail, Suite 14, West Palm Beach, Fl33415. Following the change in early 2002, the Company moved its offices to 301 ClematisStreet, Suite 3000, West Palm Beach, FL 33401. This office space is provided by ourpresident at no cost to the Company. We believe that our office space is adequate for ourcurrent needs. 

ITEM 3. LEGAL PROCEEDINGS

There are no legal proceedings presently pending or threatened against the Company.

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

None

**PART II**

ITEM 5. MARKET PRICE OF AND DIVIDENDS ON THE REGISTRANT'S COMMON EQUITY AND OTHERSHAREHOLDER MATTERS

(A) Market InformationOur shares of common stock are traded over-the-counter in what is referred to as theOTC:Bulletin Board under the symbol BSTN. As of March 31, 2003, there were 10 marketmakers submitting quotations on the OTC:BB. However, the trading volume during the pastmonths has been sporadic. The following information with respect to the high and low bidprice of our shares was obtained from the National Quotation Bureau. The quotationsreflect inter-dealer prices, without retail mark-up, mark-down or commission and may notrepresent actual transactions. In May 2002, our shares were subject to a one forten recapitalization and the table below reflects such information.
**High**Low**Fiscal Year 2001**First Quarter Ending March 31,
$3.00
$1.12Second Quarter Ending June 30,
$2.50
$0.87Third Quarter Ending September 30,
$1.32
$0.19Period Ending December 31,
$1.81
$1.12**Fiscal Year 2002**First Quarter Ending March 31,
$0.90
$0.08Second Quarter Ending June 30,
$1.59
$0.04Third Quarter Ending September 30,
$1.15
$0.17Period Ending December 31,
$0.28
$0.01**Fiscal Year 2003**First Quarter Ending March 31, 
$0.02
$0.01
(B) HoldersAs of March 31, 2003, there were 228 shareholders. 

(C) DividendsHolders of common stock are entitled to dividends when, as, and if declared by theBoard of Directors, out of funds legally available therefore. The Company has never paidcash dividends on its common stock. The Board of Directors does not anticipate paying cashdividends in the foreseeable future as it intends to retain future earnings to finance thegrowth of the Company's businesses. 

Recent Sales of Unregistered Securities

The following information is given with regard to unregistered securities sold by theCompany during the past three years, including the dates and amounts of securities sold;the persons to whom we sold the securities; the consideration received in connection withsuch sales and if the securities were issued or sold other than for cash, the descriptionof the transaction and the type and amount of consideration received.The following information is given with regard to unregistered securities sold by theCompany during the past three years, including the dates and amounts of securities sold;the persons or class of persons to whom we sold the securities; the consideration receivedin connection with such sales and if the securities were issued or sold other than forcash, the description of the transaction and the type and amount of considerationreceived.
DateTitleAmount of Securities SoldPersonsCash or Non Cash Consideration01/12/00Common    Stock334Ray    G. ClarkPrivate Placement (1) 01/12/00Common    Stock334Frederick    DreuryPrivate Placement (1) 01/12/00Common    Stock334Philippe    JaulinPrivate Placement (1) 01/12/00Common    Stock167Michael    GinsbergPrivate Placement (1)01/12/00Common    Stock667Alberto    BenenatiPrivate Placement (1) 01/12/00Common    Stock1,000Realty    Solutions, Inc.Private Placement (1) 01/13/00Common    Stock514Sirous    GhanimatiPrivate Placement (1) 05/10/00Common    Stock167Douglas    MeyersPrivate Placement (1) 05/10/00Common    Stock834David    and Miriam FeinbergPrivate Placement (1) 09/29/00Common    Stock667Gary    C. EvansPrivate Placement (1) 11/22/00Common    Stock1,000,000Sherry    MullerNon-cash compensation for merger consulting services11/22/00Common    Stock1,000,000Douglas    MeyersNon-cash compensation for services provided.11/22/00Common    Stock200,000Melanie    B. AndersonNon-cash compensation for services provided.11/22/00Common    Stock200,000Lisa    WildeNon-cash compensation for services provided.11/22/00Common    Stock200,000Martin    BolodianNon-cash compensation for services provided.11/22/00Common    Stock250,000Derek    DunnNon-cash compensation for merger consulting services11/22/00Common    Stock350,000Jeanette    DunnNon-cash compensation for merger consulting services01/02/01Common    Stock3,800William    TavertiseNon-cash compensation to employee01/02/01Common    Stock5,000Leo    BloomNon-cash compensation for consulting services01/02/01Common    Stock100Norma    MirskyNon-cash compensation for consulting services01/02/01Common    Stock500Ernest    WashingtonNon-cash compensation to employee01/02/01Common    Stock700Gary    C. EvansNon-cash compensation for consulting services01/02/01Common    Stock2,500Lydia    SalasNon-cash compensation to employee01/02/01Common    Stock5,000Clara    FernandezNon-cash compensation to employee01/02/01Common    Stock5,000Rolando    FernandezNon-cash compensation to employee01/02/01Common    Stock5,000Robert    A. CarnavilNon-cash compensation for consulting services01/02/01Common    Stock2,500Jesse    McGowanNon-cash compensation to employee01/02/01Common    Stock250Kristy    I. GormanNon-cash compensation to employee01/02/01Common    Stock1,000Patricia    HerterNon-cash compensation to employee01/02/01Common    Stock5,000Maryluz    SellNon-cash compensation to employee01/02/01Common    Stock5,000Olga    OlivaresNon-cash compensation to employee01/02/01Common    Stock5,000Maria    CompanionyNon-cash compensation to employee01/02/01Common    Stock25,000Christopher    ThompsonNon-cash compensation to employee01/02/01Common    Stock20,000Ray    G. ClarkNon-cash compensation for consulting services01/02/01Common    Stock200,000CR    Capital Services, Inc.Non-cash compensation for corporate securities and legal services01/03/01Common    Stock100,000Leon    P. WildeNon-cash compensation for services provided.02/20/01Common    Stock100,000Jennifer    HansonNon-cash compensation for consulting services03/08/01Common    Stock100,000Jennifer    HansonNon-cash compensation for consulting services03/08/01Common    Stock30Patty    BrickNon-cash compensation for website consulting services03/08/01Common    Stock5,000Bill    DominguezNon-cash compensation to employee03/20/01Common    Stock2,500Bill    DominguezNon-cash compensation to employee03/20/01Common    Stock50,000Deborah    FerrettiNon-cash compensation for consulting services03/20/01Common    Stock100,000Jeanette    DunnNon-cash compensation for consulting services04/16/01Common    Stock4,000Martin    BolodianNon-cash compensation for services provided.04/16/01Common    Stock4,000Eric    AndersonNon-cash compensation for services provided04/16/01Common    Stock4,000Sherry    MullerNon-cash compensation for services provided04/16/01Common    Stock4,000Lisa    WildeNon-cash compensation for services provided04/16/01Common    Stock4,000Douglas    MeyersNon-cash compensation for services provided04/16/01Common    Stock2,000Leon    WildeNon-cash compensation for services provided08/15/01Common    Stock50,000Deborah    FerrettiNon-cash compensation for consulting services08/17/01Common    Stock10,000Richard    P. GreeneNon-cash compensation for legal consulting services09/12/01Common    Stock15,000The    Research Works, Inc.Non-cash compensation for consulting services12/26/01Common    Stock4,000Patricia    HerterNon-cash compensation to employee04/22/02Common    Stock2,480,000Thomas    J. Craft, Jr.Non-cash compensation for serving as officer and director.04/22/02Common    Stock2,480,000Richard    RubinNon-cash compensation for serving as officer and director.04/22/02Common    Stock1,240,000Ivo    HeidenNon-cash compensation for services provided04/30/02Common    Stock3,846,154Trico    Bancorp.Private Placement at $0.01307/11/02Common    Stock15,000Lydia    SalasNon-cash compensation to employee09/19/02Common    Stock1,000,000Joe    RaichShare Exchange Agreement09/19/02Common    Stock1,000,000Glenn    StephanosShare Exchange Agreement12/10/02Common    Stock637,000Barry    GrossSettlement of debt12/10/02Common    Stock4,000,000Thomas    J. Craft, Jr.For legal services12/10/02Common    Stock5,000,000CR    Capital Services, Inc.Non-cash compensation for securities compliance services at $.0212/10/02Common    Stock2,500,000CR    Capital Services, Inc.Private Placement at $0.01(1) We relied upon Section 4(2) of the Act as the    basis for the exemption from the registration requirements of the Act and there was no    public solicitation involved. The shares of restricted common stock were sold to private    investors. All recipients either received adequate information about the Company or had    access, through employment or other relationships, including business and personal    relationships with the Company's management to such information.
ITEM 6. MANAGEMENT'S DISCUSSION AND ANALYSIS

General

As a result of the Company's change in business strategy, the Company,at a board meeting duly called and held on May 13, 2002, authorized and approved thechange of the name of the Company from Royal Finance, Inc. to Bio Standard Corporation.The Company's board with the consent of a majority of the issued and outstanding shares ofcommon stock, a one for ten share recapitalization of its common stock and the Company'snew symbol "BSTN" became effective on May 24, 2002.

Discontinued Operations

The Company was engaged in the mortgage business fromOctober 2000 through early 2002. Due to continuing losses from this operation and thebelief that these losses would continue and increase, it was determined by management ofthe Company and approved by the Board of Directors that it was in the best interest of theshareholders to discontinue our mortgage operations. These operations were discontinuedduring the period ended June 30, 2002. The Company did not believe that it could continueto sustain operating losses and negative cash flow from operations. The Company believesthat the discontinuation of its mortgage business will permit it to reallocate its effortsand limited resources to seeking potential new business opportunities.

Following the discontinuation of our mortgage operations,the Company adopted a plan to acquire interests in privately-held companies that arein the development-stage and are focused on biotechnology and other businesses. OnSeptember 19, 2002, the Company entered into a share exchange agreement to acquire 21% ofthe shares of Palm Beach Rejuvenation Centres, Inc. ("PBRC"), Palm Beach, FL, aprivately-held Florida corporation, engaged in the business of human growth hormone andtestosterone therapies. The Company issued 2 million unregistered shares of its commonstock to the two shareholders of PBRC. The Company was granted the right to purchase anadditional 59% of PBRC for $16 million in shares or cash. During the first quarter of2003, the Company and PBRC mutually agreed to terminate this share exchange agreement, inaccordance with the terms of the agreement, due to the Company's inability to meet itsobligations under the agreement. Our financial statements for the year ended December 31,2002 were adjusted to reflect the termination of the agreement with PBRC. The Companynever generated any income from its minority interest in PBRC. 

While it has been our plan to seek minority equity interests inprivately-held companies using our shares as consideration, the decline in our share pricehas raised substantial doubt as to our ability to pursue this plan, and potentialacquisition candidates may be unwilling to accept our shares as consideration for anequity interest in their businesses. We may be required to seek other forms of financingin order to make our equity investment more attractive. 

There can be no assurance that the Company will be able to identify,acquire or manage additional businesses or to integrate any acquired businesses into theCompany without substantial costs, delays or other operational or financial problems.Further, acquisitions involve a number of risks, including possible adverse effects on theCompany's operating results, diversion of management's attention, failure to retain keypersonnel of the acquired business and risks associated with unanticipated events orliabilities, some or all of which could have a material adverse effect on the Company'sbusiness, financial condition and results of operations. The timing, size and success ofthe Company's acquisition efforts and the associated capital commitments cannot be readilypredicted. 
**Results of Operations

The Company discontinued the operations of its wholly-owned subsidiary,American Florida Realty, during the period ended June 30, 2002. The statement ofoperations have been adjusted accordingly. During the year ended December 31, 2002, we hada loss from continued operations of $1,023,051. This was principally due to non-cashcompensation. During 2002, we had a loss from discontinued operations $42,241. During theyear ended December 31, 2001, we had a loss from discontinued operations of $1,138,180.  

Liquidity and Capital Resources

At December 31, 2002, we had no assets. AtDecember 31, 2001, we had current assets of $4,537 and total assets of $36,727.  Ourcurrent liabilities were $44,455 at December 31, 2002 compared to $69,371 at December 31,2001. Our total liabilities were $44,455 at December 31, 2002 and $80,871 at December 31,2001. 

Cash flows used in our operating activitiesduring the year ended December 31, 2002 was $44,556, compared to cash used of $123,828during the same period in the prior year. Our negative cash flow from operations duringthe year ended December 31, 2002 and 2001 was mainly attributable to our net loss offsetby non-cash compensation. 

We had no cash investing activities during theyear ended December 31, 2002 compared to cash used for the purchase of property andequipment in the amount of $4,303 in 2001. 

Cash flows provided by financing activities was$44,000 in 2002 compared to $128,000 during the year 2001. The Company received proceedsof $2,000 from notes issued and received $42,000 from the sale of its common stock in2002.

We have incurred an accumulated deficit as ofDecember 31, 2002 of $9,644,849 compared to a deficit of $8,604,369 as of December 31,2001.

As shown in the accompanying consolidated financialstatements, the Company has suffered substantial recurring losses, has no assets, and hastotal liabilities of approximately $44,455 as of December 31, 2002.  These factorsraise substantial doubt as to the Company's ability to continue as a going concern. Thefuture of the Company is dependent upon its ability to raise capital from investors, andits ability to borrow or otherwise raise capital from its officers and directors. TheCompany must also depend upon the willingness of its officers, directors, consultants andthird parties to accept shares in lieu of cash for services provided to the Company.During the last quarter of 2002, the Company's board of directors authorized thecancellation of 8,492,300 restricted shares issued to an affiliated corporation and thecancellation of subscriptions receivable of $180,000, and the cancellation of 4,153,846restricted shares issued to an unrelated corporation and the cancellation of asubscription receivable of $54,000 from such unrelated corporation. These cancellationswere based upon the substantial doubt regarding collectibility of the subscriptionsreceivable. 

ITEM 7. FINANCIAL STATEMENTS.

Index to Consolidated    Financial Statements  Independent Auditors' Report13   Consolidated Balance Sheets14   Consolidated Statements of Operations15   Consolidated Statements of Stockholders'    Equity (Deficit)16   Consolidated Statements of Cash Flows17   Notes to Consolidated Financial Statements19
 
**INDEPENDENT AUDITORS’ REPORT

Board of DirectorsBio Standard Corporation301 Clematis St., Suite 3000West Palm Beach, Florida 33401

Members of the Board:

We have audited the accompanying consolidated balance sheets of BioStandard Corporation (formerly Royal Finance, Inc.) and Subsidiary as of December 31,2002 and 2001, and the related consolidated statements of operations, stockholders’equity (deficit) and cash flows for the years then ended. These consolidated financialstatements are the responsibility of Company’s management. Our responsibility is toexpress an opinion on these consolidated financial statements based on our audit.

We conducted our audit in accordance with auditing standards generallyaccepted in the United States of America. Those standards require that we plan and performthe audit to obtain reasonable assurance about whether the financial statements are freeof material misstatement. An audit includes examining, on a test basis, evidencesupporting the amounts and disclosures in the financial statements. An audit also includesassessing the accounting principles used and significant estimates made by management, aswell as evaluating the overall financial statement presentation. We believe that our auditprovides a reasonable basis for our opinion.

In our opinion, the consolidated financial statements referred to abovepresent fairly, in all material respects, the financial position of Bio StandardCorporation (formerly Royal Finance, Inc.) and Subsidiary as of December 31, 2002 and2001, and the results of its operations, its changes in stockholders’ equity(deficit) and its cash flows for the years then ended in conformity with accountingprinciples generally accepted in the United States of America.

The accompanying consolidated financial statements have been prepared assuming that theCompany will continue as a going concern. As discussed in Note 9 to the consolidatedfinancial statements, the Company has had recurring losses, has no assets, and has totalliabilities of approximately $45,000 as of December 31, 2002, and has to merge with anoperating company to commence its planned principal operations. As of the date of theseconsolidated financial statements, no target company has been identified. These factorsraise substantial doubt about the Company’s ability to continue as a going concern.The financial statements do not include any adjustments that might result from the outcomeof this uncertainty.

                                                                               /s/ Grassano Accounting, P.A.

Boca Raton, FloridaApril 11, 2003
**Bio Standard    Corporation**(Formerly Royal    Finance, Inc.)Consolidated Balance    Sheet
December 31,20022001
ASSETSCurrent assets:   Cash and cash equivalents
$-$556   Commissions Receivable-3,981       Total    current assets-4,537  Property and equipment:   Computer equipment-6,504   Furniture, fixtures and equipment-32,918  -39,422   Less: Accumulated depreciation-9,832       Net    property and equipment-29,590Other assets:   Deposits-2,600       Total    other assets-2,600       Total    assets
$-
$36,727  
LIABILITIES AND STOCKHOLDERS'    EQUITY(DEFICIT)  Current liabilities:   Accounts Payable and Accrued    Expenses
$11,862
$40,286   Payroll taxes payable32,59329,085       Total    current liabilities44,45569,371  Long-term liabilities:   Note payable-director-11,500       Total    liabilities44,45580,871  Preferred Stock $10 par value 1,000 shares authorized, issued and outstanding10,00010,000Common Stock, $.001 par value 250,000,000    shares authorized    24,464,590 shares issued and outstanding at 2002,    and 463,936 issued and 413,936 outstanding at 2001 
24,465 
46,394Common stock, non-voting, $.001 par value,    50,000,000    shares authorized, no shares issued and outstanding    -    -Additional Paid-In Capital9,644,8498,558,439Less: Stock subscriptions receivable(33,000)(11,500)Accumulated deficit(9,690,769)(8,625,477)Less: Treasury stock at cost, 500,000 shares-(22,000)       Total    stockholders' deficit(44,455)(44,144)Total liabilities and stockholders' equity    (deficit)
$-
$36,727The accompanying notes are an    integral part of these consolidated financial statements.**Bio Standard    Corporation**(Formerly Royal    Finance, Inc.)
Consolidated    Statements of Operations
Years Ended December 31,  
2002
2001  Continuing operations:Revenue$
-$-  Operating expenses   Administrative13,570-   Consulting620,481-   Legal194,000-   Officers' compensation195,000-Total expenses1,023,051-Income (loss) from continuing operations(1,023,051)-  Discontinued operations:   Loss from discontinued operations(6,450)(1,138,180)   Loss on disposal of discontinued    operations(35,791)-Total loss from discontinued operations(42,241)(1,138,180)Net income (loss)$(1,065,292)$(1,138,180)  Basic earnings (loss) per common share from:   Continued operations$(0.08)$-   Discontinued operations$(0.00)$(2.70)   Net loss$(0.08)$(2.70)Basic and diluted weighted average common    shares outstanding13,485,329421,121The accompanying notes are an    integral part of these consolidated financial statements.**Bio Standard    Corporation
Formerly Royal Finance, Inc.
Consolidated Statements of    Stockholders' Equity (Deficit)
For the Years Ended December    31, 2002 and 2001  
Preferred Stock
Common Stock
Additional
Stock
Number of
Number of
Paid-in
Subscriptions
Accumulated
Treasury
Shares
Amount     
Shares
Amount
Capital
Receivable
Deficit
Stock
TotalBalance, December 31, 20001,000$10,000340,305$340$7,502,143$-$(7,487,297)$-$25,186Common shares issued for compensation to    employees, officers, and directors    -    -    62,448    62    837,288    -    -    -    837,350 Issued common stock in purchase of treasury stock--10,00010(10)--(22,000)(22,000)Issued common stock to vendors for services--28,75029114,971---115,000Employee purchased stock under     stock option agreement    -    -    22,500    23    149,977    (11,500)    -    -    138,500Cancelled stock issued to vendor--(67)------Net loss--     ----(1,138,180)-(1,138,180)Balance, December 31, 20011,000$10,000     463,936$464$8,604,369$(11,500)$(8,625,477)$(22,000)$(44,144)Issued common stock to pay off director loan--12,5001313,487---13,500Common stock issued for compensation to     officers and consultants    -    -    620,000    620    186,880    -    -    -    187,500Common stock issued to attorney and consultants--385,000385153,615---154,000Common stock sold under stock     subscription and for cash    -    -    3,846,154    3,846    46,154    (28,000)    -    -    22,000Common stock issued to attorney and consultants--4,000,0004,000436,000---440,000Retired treasury stock----(22,000)--22,000-Issued common stock to consultant--637,0006372,344---2,981Issued common stock to attorney--4,000,0004,00076,000---80,000Issued common stock to consultant--5,000,0005,00095,000---100,000Sold common stock under stock subscription --2,500,0002,50022,500(5,000)--20,000Common stock issued for compensation to officers--3,000,0003,00042,000---45,000Write off former employee's stock subscription----(11,500)11,500---Net loss--     ----(1,065,292)-(1,065,292)Balance, December 31, 20021,000$10,000     24,464,590$24,465$9,644,849$(33,000)$(9,690,769)$-$(44,455)The accompanying notes are an integral part of    these consolidated financial statements.
 

**Bio    Standard Corporation**
(Formerly    Royal Finance, Inc.)
Consolidated    Statements of Cash Flows
Years Ended December 31,  20022001Cash flows from operating    activities:Net loss$(1,065,292)$(1,138,180)Adjustment to reconcile net    loss to net cash used       for operating activities:        Depreciation1,3995,597     Loss    on disposal of property and equipment28,191-     Stock    issued to employees, officers, directors          and vendors for services1,009,481952,350        Decrease (increase) in commissions receivable3,98110,958        Decrease (increase) in deposits2,600100        Increase (decrease) in accounts payable and accrued expenses(28,424)16,262        Increase in payroll taxes payable3,50829,085Net cash used in operating    activities(44,556)(123,828)   Cash flows from investing    activities:   Purchase of    property and equipment-(4,303)Net cash provided by (used in)    investing activities-(4,303)   Cash flows from financing    activities:   Proceeds from note    payable2,00011,500   Proceeds from sale    of common stock42,000138,500   Purchase of    treasury stock-(22,000)Net cash provided by financing    activities44,000128,000   Increase (decrease) in cash(556)(131)Cash at beginning of period556687Cash at end of period$-$556  Supplemental disclosure of cash    flow informationCash paid during the period for    interest$-$-The accompanying notes are an    integral part of these consolidated financial statements.**Supplemental Disclosure of Non-cash Transactions**
In January 2001, the Company issued    191,350 shares of common stock to employees and officers as compensation for services    rendered. An addition 200,000 shares were issued to a consultant. The stock was valued at    $.70 per share.

On February 15, 2001, the Company    adopted a 2001 stock option plan and agreement for employees, officers, directors and    consultants for an aggregate of up to one million shares of the Company’s common    stock. In the same resolution, the Company granted an employee (the loan officer) the    options to purchase 100,000 shares of common stock at $.50 per share, 100,000 shares at    $1.00, 100,000 shares at $1.50, and 100,000 shares at $2.00. On February 15, 2001 the    employee exercised her first option and paid the exercise price of $50,000 for 100,000    shares of common stock. During March, May, and October 2001, the employee bought another    125,000 shares, paid $87,500, and owes $11,500 as of December 31, 2001. All of the    options expire on February 15, 2002.

In March 2001, the Company    purchased 600,000 shares of common stock from former principal share shareholders,    officers and directors for $22,000 and reissued 100,000 shares back to them.

On March 8, 2001, 2,530 shares of    common stock were issued to an employee as compensation for services. In the same month,    50,000 shares were issued to the wife of a dead director as compensation. The stock was    valued at $.70 per share.

In April 2001, the Company filed    Form S-8 with the Securities and Exchange Commission (SEC) to provide 22,000 shares of    common stock which were issued to employees, officers, and directors. The stock was valued    at $2.35 per share.

In May 2001, the Company filed    Form S-8 with the SEC to provide 3,200 to employees. The stock was valued at $2.80 per    share.

In August 2001, the Company filed    Form S-8 with SEC to provide for 131,900 shares which were issued to the Chief Executive    Officer, the Chief Financial Officer, and consultants and counsel of the company.

In September 2001, the Company    filed Form S-8 with the SEC to issue 200,000 shares of common stock to officers and    directors. The stock was valued at $1.80 per share.

On November 2, 2001, the Company    issued 50,000 shares to a consultant for future services that were never provided.

On December 26, 2001, the Company    issued 61,000 shares to officers, directors, and legal counsel of the Company. Each share    was valued at $1.00.

On February 26, 2002, the Company    issued 8,000,000 shares (800,000 shares after the May 24, 2002 reverse stock split) of    common stock to a corporation controlled by the new directors in exchange for the    corporation’s paying off the liabilities of the Company. The stock was valued at    $80,000 and resulted in that amount added to the subscriptions receivable. On November 18,    2002, the Company cancelled these shares due to failure to pay the subscription.

On April 22, the Company issued    4,960,000 shares (496,000 shares after reverse stock split) of common stock to its two    officers and 1,240,000 shares (124,000 shares after split) to a consultant as    compensation. The officers’ services were valued at $150,000 and the    consultant’s at $37,500.

On April 29, the Company entered    into a consulting agreement with three consultants whereby it issued them 3,850,000    (385,000 after reverse split) shares of common stock registered on Form S-8. The shares    were valued at $.04 per share.

On April 30, 2002, the Company    sold 8,000,000 shares of common stock (8,000,000 after split) to two unrelated    corporations for total subscriptions receivable of $104,000. On November 18, 2002, the    Company cancelled the 4,153,846 shares of one of the corporations due to failure to pay    the subscription. As of December 31, 2002, the other corporation had paid $22,000, leaving    a subscription receivable of $28,000.

On April 30, 2002, the Board    authorized the sale of 7,692,300 shares of common stock to a corporation controlled by the    directors for $100,000. On June 17, the Company issued the shares in exchange for a    subscription receivable of $100,000. On November 18, 2002, the Company cancelled these    shares due to the failure to pay the subscription.

On June 18, 2002, the Company    entered into consulting services with four consultants whereby it issued 4,000,000 shares    of common stock registered on Form S-8. The shares were valued at $.11 per share.

On September 19, 2002, the    Company issued 2,000,000 shares of its common stock in exchange for 21% of the common    stock of Palm Beach Rejuvenation Centres, Inc. On February 13, 2002, the Corporation    terminated this agreement and cancelled the 2,000,000 shares. (See Note 5.)

On October 20, 2002, the Company    retired the 50,000 shares of treasury stock.

On December 10, 2002, the Company    issued 637,000 shares of its common stock to pay for $2,981 of services from a consultant.

On December 10, 2002, the Company    issued 4,000,000 shares of common stock to an officer of the Company for legal services    valued at $80,000. The Company issued 5,000,000 shares of common stock to a consulting    firm owned by its two officers for services valued at $100,000. On the same date, the    Company sold 2,500,000 shares of common stock to the consulting firm mentioned above under    a subscription agreement for $20,000 cash and a stock subscription receivable of $5,000.

On December 12, 2002, the Company    issued 3,000,000 shares of common stock to its two officers as compensation valued at    $45,000.

The Company wrote off the $11,500    stock subscription receivable due from a former employee as of December 31, 2002.**Bio Standard Corporation(Formerly Royal Finance, Inc.)Notes to Consolidated Financial Statements

**1. Organization:**

The Company was incorporated in the State of Florida on October 22,1998 and changed its name from GoNetgen.COM to Royal Finance, Inc. in October 2000 when itentered into a business combination agreement.

From October 22, 1998 to October 2000 the operations of the Companywere devoted primarily to developing a corporate web site, raising capital, obtainingfinancing, marketing and administrative functions.

From October 2000 the Company operated as a mortgage broker. It was aloan correspondent for closing Federal Housing Agency (FHA) loans and was also licensed asa loan correspondent in the State of Florida.

The Company acquired its wholly owned subsidiary American FloridaRealty, Inc., a Florida corporation, in January 2000 at a price which was $5,844 less thanthe net assets acquired. This difference was applied by reducing the carrying value of theSubsidiary’s property and equipment. The Subsidiary operated as a real estate brokerin the State of Florida.

On May 13, 2002, the Board of Directors changed the name of the Companyfrom Royal Finance, Inc. to Bio Standard Corporation.

As of June 30, 2002, the Company had ceased all its activities as amortgage and real estate broker.

As of December 31, 2002, the subsidiary American Florida Realty, Inc.has been dissolved.
**Significant Accounting Policies:**
**Principles of consolidation:**

The accompanying Consolidated Financial Statements include the accountsof the Company and its wholly owned subsidiary. Intercompany transactions have beeneliminated in consolidation.
**Use of estimates:**
The preparation of financial statements in conformity with generallyaccepted accounting principles requires management to make estimates and assumptions thataffect certain reported amounts and disclosures. Accordingly, actual results could differfrom those estimates.
**Cash and Cash Equivalents:**
The Company considers all highly liquid short-term investmentspurchased with a maturity of three months or less to be cash equivalents.
**Property, Equipment and Depreciation:**
Property additions, major renewals and betterments are included in theassets accounts at cost. Maintenance, repairs and minor renewals are charged to earningswhen incurred.

Depreciation is computed using the straight-line method over theestimated useful lives of the assets, which is five years for computer equipment and sevenyears for furniture and fixtures. 
**Fair Value of Financial Instruments:**
The fair value of the Company’s financial instruments, consistingof commissions receivable and accounts payable, approximate their carrying value.
**Long-Lived Assets:**
The Company periodically reviews the values assigned to long-livedassets, such as property and equipment and acquired customer bases, to determine whetherany impairments are other than temporary. Management believes that the long-lived assetsin the accompanying balance sheets are appropriately valued.
**Income Taxes:**
The Company accounts for income taxes under the Financial AccountingStandards Board of Financial Accounting Standard No. 109, "Accounting for IncomeTaxes" ("Statement 109"). Under Statement 109, deferred tax assets andliabilities are recognized for the future tax consequences attributable to differencesbetween the financial statement carrying amounts of existing assets and liabilities andtheir respective tax basis. Deferred tax assets and liabilities are measured using enactedtax rates expected to apply to taxable income in the years in which those temporarydifferences are expected to be recovered or settled. Under Statement 109, the effect ondeferred tax assets and liabilities of a change in tax rates is recognized in income inthe period that includes the enactment date. There were no current or deferred income taxexpense or benefits for the period ending December 31, 2002 and 2001.
**Earnings (loss) per share:**
The Company presents "basic" earnings (loss) per share and,if applicable, "diluted" earnings per share pursuant to the provisions ofStatement of Financial Accounting Standards No. 128, Earnings per Share ("SFAS128"). Basic earnings (loss) per share is calculated by dividing net income or lossby the weighted average number of shares outstanding during each period. The calculationof diluted earnings (loss) per share is similar to that of basic earnings per share,except that the denominator is increased to include the number of additional common sharesthat would have been outstanding if all of the stock options were exercised. Because ofthe net loss, diluted earnings (loss) per share will be the same as basic for the yearending December 31, 2002 and 2001.
**Comprehensive income:**
Statement of Financial Accounting Standards No. 130 "ReportingComprehensive Income," (SFAS 130), requires that total comprehensive income bereported in the financial statements. There were no components of comprehensive income;consequently, no separate statement of comprehensive income has been presented.
**Recent accounting pronouncements:**
In June 2001, the Financial Accounting Standards Board("FASB") issued Statement of Financial Accounting Standards ("SFAS")No. 141 "Business Combinations" and No. 142 "Goodwill and Other IntangibleAssets." SFAS No. 141 requires all business combinations initiated after June 30,2001 to be accounted for under the purchase method. For all business combinations forwhich the date of acquisition is after June 30, 2001, SFAS No. 141 also establishedspecific criteria for the recognition of intangible assets separately from goodwill andrequires unallocated negative goodwill to be written off immediately as an extraordinarygain, rather than deferred and amortized. SFAS No. 142 changes the accounting for goodwilland other intangible assets after an acquisition. The most significant changes made bySFAS No. 142 are: (1) goodwill and intangible assets with indefinite lives will no longerbe amortized; (2) goodwill and intangible assets with indefinite lives must be tested forimpairment at lease annually; and (3) the amortization period for intangible assets withfinite lives will no longer be limited to forty years. At this time, the Company does notbelieve that the adoption of either of these statements will have a material effect on itsfinancial position, results of operations, or cash flows.

In June 2001, the FASB issued SFAS No. 143 "Accounting for AssetRetirement Obligations." SFAS No. 143 establishes accounting requirements forretirement obligations associated with tangible long-lived assets, including (1) thetiming of the liability recognition, (2) initial measurement of the liability, (3)allocation of asset retirement cost to expense, (4) subsequent measurement of theliability and (5) financial statement disclosures. SFAS No. 143 requires that an assetretirement cost should be capitalized as part of the cost of the related long-lived assetand subsequently allocated to expense using a systematic and rational method. The adoptionof SFAS No. 143 is not expected to have a material effect on the Company’s financialposition, results of operations, or cash flows. In August 2001, the FASB also approvedSFAS No. 144, "Accounting for the Impairment or Disposal of Long-Lived Assets."SFAS No. 144 replaced SFAS No. 121. The new accounting model for long-lived assets to bedisposed of by sale applies to all long-lived assets, including discontinued operations,and replaces the provisions of Accounting Principles Board (APB) Opinion No. 30,"Reporting Results of Operations – Reporting the Effects of Disposal of Asegment of a Business," for the disposal of segments of a business. SFAS No. 144requires that those long-lived assets be measured at the lower of carrying amount or fairvalue less cost to sell, whether reported in continuing operations or in discontinuedoperations. Therefore, discontinued operations will no longer be measured at netrealizable value or include amounts for operating losses that have not yet occurred. SFASNo. 144 also broadens the reporting of discontinued operations to include all componentsof an entity with operations that can be distinguished from the rest of the entity andthat will be eliminated from the ongoing operations of the entity in a disposaltransaction. The provisions of SFAS No. 144 are effective for financial statements issuedfor fiscal years beginning after December 15, 2001 and, generally, are to be appliedprospectively. At this time, the Company does not believe that the adoption of SFAS No.144 will have a material effect on its financial position, results of operations, or cashflows.
**3. Note Payable-Director**
During the year ended December 31, 2001, the former Chairman of the Board advanced theCompany $11,500. The principal plus accrued interest at the rate of 6% per annum will berepaid with shares of the Company’s common stock at the prevailing market price inthe year 2002. During 2002, the former Chairman advanced the Company an additional $2,000.As of December 31, 2002, this debt has been repaid by the issuance of 12,500 shares ofcommon stock.
**4. Stock Transactions**
In January 2001, the Company issued 191,350 shares of common stock toemployees and officers as compensation for services rendered. An    additional 200,000 shares were issued to a consultant. The stock was valued at $.70 pershare.

On February 15, 2001, the Company adopted a 2001 stock option plan andagreement for employees, officers, directors and consultants for an          aggregate of up to one millionshares of the Company’s common stock. In the same resolution, the Company granted anemployee (the loan officer) the options to purchase 100,000 shares of common stock at $.50per share, 100,000 shares at $1.00, 100,000 shares at $1.50, and 100,000 shares at $2.00.On February 15, 2001, the employee exercised her first option and paid the exercise priceof $50,000 for 100,000 shares of common stock. During March, May, and October 2001, theemployee bought another 125,000 shares, paid $87,500, and owes $11,500 as of December 31,2001. All of the options expire on February 15, 2002.

In March 2001, the Company purchased 600,000 shares of common stockfrom former principal shareholders, officers and directors for $22,000 and reissued100,000 shares back to them.

On March 8, 2001, 2,530 shares of common stock were issued to onemployee as compensation for services. In the same month, 50,000 shares were issued to thewife of a dead director as compensation. The stock was valued at $.70 per share.

In April 2001, the Company filed Form S-8 with the Securities andExchange Commission (SEC) to provide 22,000 shares of common stock which were issued toemployees, officers, and directors. The stock was valued at $2.35 per share.

In May 2001, the Company filed Form S-8 with the SEC to provide 3,200to employees. The stock was valued at $2.80 per share.

In August 2001, the Company filed Form S-8 with the SEC to provide for131,900 shares which were issued to the Chief Executive Officer, the Chief FinancialOfficer, and consultants and counsel of the company. The legal counsel is an officer ofthe Company.

In September 2001, the Company filed Form S-8 with the SEC to issue200,000 shares of common stock to officers and the directors. The stock was valued at$1.80 per share.

On November 2, 2001, the Company issued 50,000 shares to a consultantfor future services that were never provided.

On December 26, 2001, the Company issued 61,000 shares to officers,directors and legal counsel (who is an officer) of the Company. Each share was valued at$1.00.

On February 26, 2002, the Company issued 8,000,000 shares (800,000shares after the May 24, 2002 reverse stock split) of common stock to a corporationcontrolled by the new directors in exchange for the corporation’s paying off theliabilities of the Company. The stock was valued at $80,000 and resulted in that amountadded to the subscriptions receivable. On November 18, 2002, the Company cancelled theseshares due to failure to pay the subscription.

On April 18, 2002, the Board of Directors adopted an amendment to theArticles of Incorporation that:
- Increased the authorized shares of common stock to 250,000,000 and reduced the par value    to $.001 per share,
- Authorized 50,000,000 shares of nonvoting common stock with a par value $.001 per share,    and
- Authorized 10,000,000 shares of Class B preferred stock with a par value of $.001 per    share.

On April 22, 2002, the Company issued 4,960,000 shares (496,000 sharesafter reverse stock split) of common stock to its two officers and 1,240,000 shares(124,000 shares after split) to a consultant as compensation. The officers’ serviceswere valued at $150,000 and the consultant’s at $37,500.

On April 29, 2002, the Company entered into a consulting agreement withthree consultants whereby it issued them 3,850,000 (385,000 after reverse split) shares ofcommon stock registered on Form S-8. The shares were valued at $.04 per share.

On April 30, 2002, the Company sold 8,000,000 shares of common stock(8,000,000 after split) to two unrelated corporations for total subscriptions receivableof $104,000. On November 18, 2002, the Company cancelled the 4,153,846 shares of one ofthe corporations due to failure to pay the subscription. As of December 31, 2002, theother corporation had paid $22,000, leaving a subscription receivable of $28,000.

On April 30, 2002, the Board authorized the sale of 7,692,300 shares ofcommon stock to a corporation controlled by the directors for $100,000. On June 17, theCompany issued the shares in exchange for a subscription receivable of $100,000. OnNovember 18, 2002, the Company cancelled these shares due to the failure to pay thesubscription.

On May 14, 2002, the Board of Directors approved a one for ten sharereverse stock split effective on May 24, 2002. These financial statements have beenprepared as if the change in par value for common stock and the reverse stock splitoccurred on December 31, 2000.

On June 18, 2002, the Company entered into consulting services withfour consultants whereby it issued 4,000,000 shares of common stock registered on FormS-8. The shares were valued at $.11 per share.

On September 19, 2002, the Company issued 2,000,000 shares of itscommon stock in exchange for 21% of the common stock of Palm Beach Rejuvenation Centres,Inc. On February 13, 2002, the Corporation terminated this agreement and cancelled the2,000,000 shares. This transaction was recorded as of December 31, 2002 for thesefinancial statements so that the $600,000 investment, recorded as part of the agreement atSeptember 30, 2002, would not distort the present financial statements.

On October 20, 2002, the Company retired the 50,000 shares of treasurystock.

On December 10, 2002, the Company issued 637,000 shares of its commonstock to pay for $2,981 of services from a consultant.

On December 10, 2002, the Company issued 4,000,000 shares of commonstock to an officer of the Company for legal services valued at $80,000. The Companyissued 5,000,000 shares of common stock to a consulting firm owned by its two officers forservices valued at $100,000. On the same date, the Company sold 2,500,000 shares of commonstock to the consulting firm mentioned above under a subscription agreement for $20,000cash and a stock subscription receivable of $5,000.

On December 12, 2002, the Company issued 3,000,000 shares of commonstock to its two officers as compensation valued at $45,000.

The Company wrote off the $11,500 stock subscription receivable duefrom a former employee as of December 31, 2002.
****5. Stock Option Activity**
Average per shareOptions granted February 15, 2001
Shares subject to option
Exercise price
Market price
$
$100,000 0.500.88100,000 1.000.88100,000 1.500.88100,000 2.000.88Options exercised
(225,000)0.671.85Balance at Dec. 31, 2001
175,000 
$1.79
$0.92
As presented in Note 4, the Board authorized the above stock options tothe loan officer. Under APB 25, since the fair market value of the common stock is lessthan the strike price for the last 300,000 shares, no compensation has been recorded.Under SFAS 123, the 100,000 shares option at $.50 results in compensation of $39,000. Theoptions for 1,000,000 shares have never been granted with exercise prices and have novalue. All 2001 options expired on February 15, 2002.

On May 2, 2002, the Company granted options for 350,000 shares ofcommon stock to its officers under its 2001 Stock Option Plan at an exercise price of$.045. The options expire on May 2, 2007 and had not been exercised as ofDecember 31, 2002. The market price at May 2, 2002 was $.04 per share; consequentlythere is no value to the options.
**Discontinued Operations**
As of June 30, 2002, the Company ceased its operations as a mortgage broker and realestate broker. The income (loss) from discontinued operations presented in theConsolidated Statements of Operations represents the loss from the mortgage and realestate brokerage operations. The loss on disposal of discontinued operations resulted fromthe disposal of the brokerage assets and the out-of-pocket cost of canceling an officelease:
Computer equipment$6,504Furniture and fixture32,918Less: Accumulated depreciation(11,231)Net property and equipment28,191Deposits2,600Cancellation of office lease5,000Loss on disposal of discontinued operations$35,791
The 2001 statement of operations has been restated for the discontinuedoperations.
**7. Income Taxes

At December 31, 2002, the Company has the following net operating losscarryforwards:

Financial Statement Basis
Income Tax Basis
Year of Expiration$2,569,778$2,542,57820144,917,5194,911,84220151,138,180368,97120161,065,29213,5702017$9,690,790$7,836,961
Deferred taxes relating to the tax benefit the Company’s net operating loss wasoffset by a valuation allowance due to the uncertainty of profitable operations in thefuture. Also, as a result of the Company’s change of control, the net operatinglosses which can be utilized each year will be limited under the provisions of Section 382and 383 of the Internal Revenue Code of 1986, as amended.

**8. Fourth Quarter Adjustments**
**In aggregate, the fourth quarter adjustments had the following effecton the financial statements.**Increase (decrease)Current assets$(600,000)Total assets(600,000)Current liabilities(52,102)Total liabilities(70,680)Common stock and additional paid-in(601,018)Loss from Continued Operations233,878Loss from Discontinued Operations(43,077)Net loss(190,801)Net loss per share(.01)
**9. Going Concern**

As shown in the accompanying consolidated financial statements, the Company hassuffered substantial recurring losses, has no assets, and has total liabilities ofapproximately $45,000 as of December 31, 2002. These factors raise substantial doubt aboutthe Company’s ability to continue as a going concern. There are no operations.Management’s plans regarding this uncertainty is to seek potential merger candidates.

 

ITEM 8. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIALDISCLOSURE.

As disclosed in the Company's Form 8-K filed on February 27, 2002disclosing a change in the Company's certifying accountants. The Company  previouslyfiled a Form 8-K/A on October 12, 2001 pursuant to which it announced that its independentpublic accountant, Mark Escoffery, P.A., resigned as the Company's accountant. The boardof directors on February 26, 2002, engaged Grassano Accounting, P.A., to audit theCompany's financial statements for its fiscal year ended December 31, 2001, which changetook place in connection with the Company's change in control. 

(a)(1) Previous Independent Accountant
(i) The Company's financial    statements for its fiscal years ended December 31, 2000 and 1999 were audited by Mark    Escoffery, P.A., which firm resigned effective October 12, 2001. (ii) The audit reports of Mark    Escoffery, P.A. on the financial statements of the Company for the years ended December    31, 2000 and 1999, dated March 27, 2001 and April 3, 2000, respectively, contained no    adverse opinion or disclaimer of opinion and was not qualified or modified as to audit    scope or accounting principles, but was qualified as to a going concern uncertainty.(iii) The decision to engage    the firm of Grassano Accounting, P.A. for the audit of the Company's financial statements    for its year ended December 31, 2001, was made by the majority of the Company's board of    directors, effective February 25, 2002, as a result of the change in control and the fact    that the Company's prior accountant had resigned. (iv) During the fiscal year    ended December 31, 2000, and through the date of the resignation of Mark Escoffery, P.A.,    the Company has had no disagreements with its former accountant, Mark Escoffery, P.A.,    whether or not resolved, on any matter of accounting principles or practices, financial    statement disclosure, or auditing scope or procedure.(v) The Company was furnished    with a letter from Mark Escoffery, P.A. dated December 11, 2001 stating that it agreed    with the disclosure in the Company's Form 8-K filed on December 13, 2001, as Exhibit 16. 
(a)(2) Engagement of New Independent Accountant.
Effective as of February 26, 2002, Grassano    Accounting, P.A. was engaged by the Company as its independent accountant to audit the    Company's financial statements for its year ended December 31, 2001.
(a)(3) The Company provided the formeraccountant with a copy of the disclosures made in the Form 8-K in Item 4 prior to thefiling of the Form 8-K on February 27, 2002, and requested that the former accountantfurnish a letter addressed to the Commission stating whether it agrees with the statementsmade by the Company and, if not, the respect in which it does not agree. The Companyreceived a response from the former accountant stating that his firm agreed with thestatements made in the Form 8-K.

**PART III**

ITEM 9. DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS

The following sets forth certain information with respect to directorsand executive officers of the Company during fiscal year 2002.
Name
Age
Position with the CompanyThomas J. Craft, Jr.38President and DirectorRichard Rubin60Secretary and Director
Directors serve for a term of one year or until their successors areelected and qualified. Executive officers are appointed by and serve at the will of theBoard of Directors. Each of the officers serves at the discretion of the Board ofDirectors.

At a special board meeting on February 25, 2002 duly held and called,Thomas J. Craft, Jr. and Richard Rubin were elected to the board of directors by majorityvote of the board of directors. Following the election of Thomas J. Craft, Jr. and RichardRubin to the board of directors of the Company, Lisa Wilde and Leon P. Wilde submittedtheir resignation as directors and officers of the Company. The current board of directorsof the Company consists of Thomas J. Craft, Jr., Chairman and Richard Rubin.

Thomas J. Craft, Jr., President and ChairmanDuring the past five years Mr. Craft has also been engaged in the private practice of lawin West Palm Beach, FL. Mr. Craft is the president, a director, corporate counsel and aprincipal shareholder of CR Capital Services, Inc., with offices in New York and West PalmBeach, Florida, and is engaged in the business of providing corporate securitiescompliance services to public companies and entities seeking to become public reportingcompanies under the Exchange Act. Mr. Craft from 1996 through 2001, served as thecorporate secretary and a director of Globetel Communications Corp., formerly known asAmerican Diversified Group, Inc., a public company. From July 1994 to December 1997, Mr.Craft was also secretary and a director of Phoenix International Industries, Inc., adevelopment stage public company located in West Palm Beach, FL. In addition, in August2000, Mr. Craft  organized and became president and a director of Fifth AvenueAcquisition I Corp. and continues to be secretary and a director of Fifth AvenueAcquisition II Corp., both of which became reporting non-operating companies under theExchange Act. In July 2001, Fifth Avenue Acquisition I Corp. entered into a mergeragreement with PlanetLink Communications, Inc., which is engaged in the business ofproviding international telecommunications and satellite television services, and Mr.Craft resigned as an officer and director. Mr. Craft is a director of Western Silver-LeadCorporation, a public company organized in Idaho. Mr. Craft was elected as a director toAmerican International Industries Inc., a public company located in Houston, TX.

Richard Rubin, Secretary and a DirectorDuring the past five years, Mr. Rubin has been engaged in the business of providingcorporate securities consulting services to public companies. Mr. Rubin also serves ascorporate secretary, a director and a principal shareholder of CR Capital Services,Inc. In addition, in  August 2000, Mr. Rubin  became secretary and adirector of Fifth Avenue Acquisition I Corp. and continues to be secretary and a directorof Fifth Avenue Acquisition II Corp., both of which became reporting non-operatingcompanies under the Exchange Act. Fifth Avenue Acquisition I Corp. entered into a mergeragreement in July 2001 with PlanetLink Communications Inc. and Mr. Rubin resigned as anofficer and director. Mr. Rubin is also a director of Western Silver-Lead Corporation. 

ITEM 10. EXECUTIVE COMPENSATION

The following table sets forth compensation paid by the Company to theexecutive officers. 
           
Long    Term Compensation               
Annual    Compensation
Awards
Payouts     
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
Name    and Principal Position
Year
Salary
Bonus    
Other    Annual Compensation
Restricted    Stock Award 
Securities    Underlying Options/SAR 
LTIP    Payouts 
All other compensation      
($)
($)
($)($)(#)
($)($)Thomas J. Craft,    Jr., President20020022,50014,880000Richard Rubin,    Secretary20020022,50014,880000
(1)  The Company issued these shares as non-cash compensation forservices as officers and directors of the Company.

ITEM 11. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT

The following table sets forth information, as of March 31, 2003, withrespect to the number of shares beneficially owned by individual directors, by alldirectors and officers of the Company as a group, and by persons known to own more than 5%of the Company's shares.
Name    and Address of Beneficial Owner
Number of Shares Held(1)
PercentageThomas    J. Craft, Jr., 301 Clematis Street, Suite 300, West Palm Beach, FL 33401, President and    Director4,248,00015,34%Richard    Rubin, 445 Park Avenue, 9th Floor, New York, NY 10022, Secretary and Director248,0000.89%CR    Capital Services, Inc., 445 Park Avenue, 9th Floor, New York, NY 10022 (2)7,500,00027.09%Trico    Bancorp, 750 Lexington Avenue, 30th Floor, New York, NY 100023,846,15413.89%All    Executive Officers, Directors (2) as a Group10,496,00037.91%(1) Based upon 27,684,630 shares issued and outstanding as of March 31, 2003.(2) Thomas J. Craft, Jr. and Richard Rubin are the beneficial    owner of 80% of CR Capital Services, Inc.
(B) Compliance with Section 16(a) of the Exchange Act

Section 16(a) of the Securities Exchange Act of 1934 requires that theCompany's officers and directors, and persons who own more that ten percent of aregistered class of the Company's equity securities, to file reports of ownership andchanges in ownership with the Securities and Exchange Commission and with any exchange onwhich the Company's securities are traded. Officers, directors and persons owning morethan ten percent of such securities are required by Commission regulation to file with theCommission and furnish the Company with copies of all reports required under Section 16(a)of the Exchange Act. Based solely upon its review of the copies of such reports receivedfrom officers, directors and greater than ten percent shareholders, the Company reportsthe following failures to file reports under Section 16(a) of the Exchange Act:
Name    and Address of Beneficial Owner
Forms FiledThomas    J. Craft, Jr., 301 Clematis Street, Suite 3000, West Palm Beach, FL 33401Form 3Richard    Rubin, 730 Fifth Avenue, 9th Floor, New York, NY 10019Form 3Trico Bancorp, 750 Lexington Avenue, 30th Floor, New York, NY 10002Form 3    and 5 not filed
ITEM 12. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS

The Company entered into a securities compliance services agreement withCR Capital Services, Inc., an entity controlled by Messrs. Craft and Rubin, the Company'sofficers and directors. The agreement provided for the issuance of 5,000,000 restrictedshares valued at $100,000, which was based upon the closing bid price of the shares on thedate of the agreement. 

 

**PART III**

ITEM 13. EXHIBITS AND REPORTS ON FORM 8-K

(a) Exhibits
Exhibit No.Description3(i)Articles of Incorporation (filed as an exhibit to Form    10-SB/12g on June 9, 1999)3(i)Articles of Incorporation, as amended, previously filed3(ii)By-laws (filed as an exhibit to Form 10-SB/12g on June 9,    1999)
(b) Reports on Form 8-KDuring the last quarter in the year ended December 31, 2002, the Company did not file areport on Form 8-K.

ITEM 14. CONTROL AND PROCEDURES

Based on their most recentevaluation and prior to the filing of this Form 10-KSB, the Company's President believesthe Company's disclosure controls and procedures (as defined in Exchange Act Rules 13a-14and 15d-14) are effective to ensure that information required to be disclosed by theCompany in this report is accumulated and communicated to the Company's management,including its principal executive officer and principal financial officer, as appropriate,to allow timely decisions regarding required disclosure. There were no significant changesin the Company's internal controls or other factors that could significantly affect thesecontrols subsequent to the date of their evaluation and there were no corrective actionswith regard to significant deficiencies and material weaknesses.

SIGNATURES

In accordance with Section 12 of the Securities Exchange Act of 1934,the registrant has duly caused this Registration Statement to be signed on its behalf bythe undersigned, thereunto duly authorized.

Bio Standard Corporation

Date: April 15, 2003

/s/ Thomas J. Craft, Jr., President

 
Supplemental information to be Furnished With Reports Filed Pursuant to Section 15(d) of the Exchange Act By Non-reporting Issuers
(a) Except to the extent that the materials enumerated in (1) and/or (2) below arespecifically incorporated into this Form by reference (in which case, see rule 12b-23(b)),every issuer which files an annual report on this Form under Section 15(d) of the ExchangeAct shall furnish the Commission for its information, at the time of filing its report onthis Form, four copies of the following: 

(1) Any annual report to security holders covering the registrant's last fiscal year;and 

(2) Every proxy statement, form of proxy or other proxy soliciting material sent tomore than ten of the registrant's security holders with respect to any annual or othermeeting of security holders.

(b) The Commission will not consider the material to be "filed" or subject tothe liabilities of Section 18 of the Exchange Act, except if the issuer specificallyincorporates it in its annual report on this Form by reference. 

(c) If no such annual report or proxy material has been sent to security holders, astatement to that effect shall be included under this caption. If such report or proxymaterial is to be furnished to security holders subsequent to the filing of the annualreport on this Form, the registrant shall so state under this caption and shall furnishcopies of such material to the Commission when it is sent to security holders.
**CERTIFICATIONS

I, Thomas J. Craft, Jr., certify that:

1. I have reviewed this annual report on Form 10-KSB of Bio Standard Corporation;

2. Based on my knowledge, this annual report does not contain any untrue statement of amaterial fact or omit to state a material fact necessary to make the statements made, inlight of the circumstances under which such statements were made, not misleading withrespect to the period covered by this annual report; 

3. Based on my knowledge, the financial statements, and other financial informationincluded in this annual report, fairly present in all material respects the financialcondition, results of operations and cash flows of the registrant as of, and for, theperiods presented in this annual report; 

4. As the registrant's certifying officer,  I am responsible for establishing andmaintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-14and 15d-14) for the registrant and have:

a) designed such disclosure controls and procedures to ensure that material informationrelating to the registrant, including its consolidated subsidiaries, is made known to usby others within those entities, particularly during the period in which this annualreport is being prepared; 

b) evaluated the effectiveness of the registrant's disclosure controls and proceduresas of a date within 90 days prior to the filing date of this annual report (the"Evaluation Date"); and

c) presented in this annual report management's conclusions about the effectiveness ofthe disclosure controls and procedures based on our evaluation as of the Evaluation Date;

5.  I have disclosed, based on my most recent evaluation, to the registrant'sauditors:

a) all significant deficiencies in the design or operation of internal controls whichcould adversely affect the registrant's ability to record, process, summarize and reportfinancial data and have identified for the registrant's auditors any material weaknessesin internal controls; and 

b) any fraud, whether or not material, that involves management or other employees whohave a significant role in the registrant's internal controls; and

6.  I have indicated in this annual report whether there were significant changesin internal controls or in other factors that could significantly affect internal controlssubsequent to the date of our most recent evaluation, including any corrective actionswith regard to significant deficiencies and material weaknesses.

Date: 4-15-2003

Thomas J. Craft, Jr., President/s/ Thomas J. Craft, Jr.President

 

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